Bare Act Search Results
Home Bare Acts Phrase: assessing officerSign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free TrialWealth-tax Act, 1957 Section 23
Title: Appeal to the [Deputy Commissioner (Appeals)] from Orders of [Assessing Officer
State: Central
Year: 1957
.....such assessment or order has been made by the 18 [Deputy Commissioner] in exercise of the powers or functions conferred on or assigned to him under section 8 or section 11; or (d) objecting to any penalty imposed by the 18 [Deputy Director] or the 18 [Deputy Commissioner] under section 18A;]or (e) objecting to an order made by 2 [an Assessing Officer] in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) 12 [before the 1st day of June, 2000] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner. 12 [(1AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.] 2.....
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 22
Title: Appeal to the [Deputy Commissioner (Appeals)] from Orders of [Assessing Officers]
State: Central
Year: 1958
.....where such assessment or order has been made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or 13[(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section;] (d) objecting to any penalty imposed by the Deputy Director or the Deputy Commissioner under section 17A;] (e) objecting to any order made by2[an Assessing Officer] in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner: Provided that no appeal shall He under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed. 14[(IB) Notwithstanding anything contained in sub-section (1), the Board or the Director-General or the Chief Commissioner or the.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 124
Title: Jurisdiction of Assessing Officers
State: Central
Year: 1961
(1) Where by virtue of any direction or order issued under sub-section (1) or subsection (2) of section 120, the Assessing Officer has been vested with jurisdiction over any area, within the limits of such area, he shall have jurisdiction (a) in respect of any person carrying on a business or profession, if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area, and (b) in respect of any other person residing within the area. (2) Where a question arises under this section as to whether an Assessing Officer has jurisdiction to assess any person, the question shall be determined by the Director General or the Chief Commissioner or the Commissioner ; or where the question is one relating to areas within the jurisdiction of different Directors General or Chief Commissioners or Commissioners, by the Directors General or Chief Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Director General or Chief Commissioner or Commissioner as the Board.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 210
Title: Payment of Advance Tax by the Assessee of His Own Accord or in Pursuance of Order of Assessing Officer
State: Central
Year: 1961
.....and at any time before the 1st day of March, a return of income is furnished by the assessee under section 139 or in response to a notice under sub-section (1) of section 142, or a regular assessment of the assessee is made in respect of a previous year later than that referred to in sub-section (3), the Assessing Officer may make an amended order and issue to such assessee a notice of demand under section 156 requiring the assessee to pay, on or before the due date or each of the due dates specified in section 211 falling after the date of the amended order, the appropriate percentage, specified in section 211, of the advance tax computed on the basis of the total income declared in such return or in respect of which the regular assessment aforesaid has been made. (5) A person who is served with an order of the Assessing Officer under subsection (3) or an amended order under sub-section (4) may, if in his estimation the advance tax payable on his current income would be less than the amount of the advance tax specified in such order or amended order, send an intimation in the prescribed form2 to the Assessing Officer to that effect and pay such advance tax as accords with his.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Schedule III
Title: Procedure for Distraint by Assessing Officer or Tax Recovery Officer
State: Central
Year: 1961
THE THIRD SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section 226(5)] Distraint and sale. Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure, and the provisions of the Second Schedule relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 11
Title: Jurisdiction of Assessing Officers and Power to Transfer Cases
State: Central
Year: 1957
.....the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act,] 3[*****] ________________________ 1. Substituted by Act 4 of 1988, Section 131 w.e.f. 1-4-1988. 2. Substituted by Act 3 of 1989, Section 63 w.e.f. 1-4-1988. 3. Sections 11A, 11AA, 11B and 12 omitted by Act 4 of 1988, Section 132 w.e.f. 1-4-1988. Earlier sections 11A and 12 were Substituted by Act 46 of 1964, Section 11, for section 12 w.e.f. 1-4-1965 and section 11A was Substituted by Act 20 of 1967, Section 35(f) w.e.f. 1-4-1967, section 11AA was Inserted by Act of 1970 Section 26(c) w.e.f. 1-4-1970 and section 11B was Inserted by Act 20 of 1967, Section 34(g) w.e.f. 1-4-1967 and was amended by Act 41 of 1975, Section 87 w.e.f. 1-10-1975.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 10
Title: Jurisdiction of Assessing Officers and Power to Transfer Cases
State: Central
Year: 1958
.....references to proceedings under the Gift-tax Act.] 3 [***] 4 [***] 5 [***] 6 [***] 7 [***] _________________________ 1. Substituted by Act 4 of 1988, section 164 w.e.f. 1-4-1988. 2. Substituted by Act 3 of 1989, section 82, for "(5)" w.r.e.f. 1-4-1988. 3. Section 11 omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988. Earlier section 11 was Substituted by Act 53 of 1962, section 7 w.e.f. 1-4-1963 and was again Substituted by Act 20 of 1967, section 35 (c) w.e.f. 1-4-1967. 4. Section 11A omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988. Earlier section 11A was Inserted by Act 19 of 1970, section 27 (b) after renumbering the then section 11A as section 11 AA w.e.f. 1-4-1970 and the original section 11A was Inserted by Act 20 of 1967, section 35 (f) w.e.f. 1-4-1967. 5. Section 11AA omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988. Earlier section 11AA was Inserted as section 11A by act 20 of 1967, section 35 (f) w.e.f. 1-4-1967 and the original section 11A ws renumbered as section 11AA by Act 19 of 1970, section 27 (b) w.e.f. 1-4-1970. 6. Section 11B Omit 7. Section 12 omitted by Act 4 of 1988, section 165 w.e.f. 1-4-1988.
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Chapter IV
Title: Assessment
State: Central
Year: 1957
..... 1.Inserted by Act 46 of 1964, Section 15 w.e.f. 1-4-1965. 2.Substituted by Act 4 of 1988, Section 135 (i) w.e.f 1-4-1989. 3.Substituted by Act 41 of 1975, Section 88 w.e.f. 1-4-1976. 4.Inserted by Act 4 of 1988, Section 135(ii) w.e.f. 1-4-1989. Section 15B - Self-assessment 1[15B. Self-assessment (1) Where any tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return, before furnishing the return and me return shall be accompanied by proof of payment of such tax and interest. Explanation. -Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. (2) After the regular.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XIV
Title: Procedure for Assessment
State: Central
Year: 1961
.....from 1st April, 2001. Prior to substitution, sub-section (1) as amended by the Finance Act, 1997, with effect from 1st April, 1997 ; Finance (No. 2) Act, 1998, with effect from 1st August, 1998 and Finance Act, 1999, with effect from 1st June, 1999, stood as under : (1) Every person, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that a person, not furnishing return under this sub-section and residing in such area as may be specified by the Board in this behalf by a notification in the Official Gazette, and who at any time during the previous year fulfils any one of the following conditions, namely : (i) is in occupation of an immovable property exceeding a specified floor area, whether by way of ownership, tenancy or otherwise, as may be specified by the Board in.....
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter IV
Title: Assessment
State: Central
Year: 1958
.....for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years.] ____________________________ 1. Inserted by Act 4 of 1988, sec. 169 w.e.f. 1-4-1989. 2. Inserted by Act 36 of 1989, sec. 31 w.e.f. 1-4-1989. Section 15 - Assessment 1 [15. Assessment (1) (a) Where a return has been made under section 13 or section 14 or in response to a notice under clause (i) of sub-section (4),-- (i) if any tax or interest is found due on the basis of such return after adjustment of any amount paid by way of tax or interest, an intimation shall be sent to the assessee specifying the sum so payable and such intimation shall be deemed to be a notice issued under section 31 and all the provisions of this Act shall apply accordingly; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee; Provided that in computing the tax or interest payable by, or refundable to the assessee, the following adjustments shall be made in the taxable gifts declared in the return, namely:-- (i) any arithmetical errors in the return, accounts or documents accompanying it shall be rectified ; (ii) any exemption or deduction,.....
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial