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Start Free TrialIncome Tax Act, 1961 Section 144A
Title: Power of Joint Commissioner to Issue Directions in Certain Cases
State: Central
Year: 1961
A 1[Joint Commissioner] may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment and such directions shall be binding on the Assessing Officer : Provided that no directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard. Explanation : For the purposes of this section, no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be a direction prejudicial to the assessee. _____________________________ 1. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionAdvocate Act, 1961 Section 48B
Title: Power to Give Directions
State: Central
Year: 1961
1 [48B.Power to give directions.- (1) For the proper andefficient discharge of the functions of a State Bar Council or anyCommittee thereof, the Bar Council of Indian may, in the exercise ofits powers of general supervision and control, give such directionsto the State Bar Council or any committee thereof as may appear to itto be necessary, and the State Bar Council or the committee shallcomply with such directions. (2) Where a State BarCouncil is unable to perform its functions for any reason whatsoever,the Bar Council of India may, without prejudice to the generality ofthe foregoing power, give such directions to the ex officio memberthereof as may appear to it to be necessary, and such directionsshall have effect notwithstanding anything contained in the rulesmade by the State Bar Council.] __________________________ 1.Inserted by Act 21 of 1968, section 19.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 191
Title: Direct Payment
State: Central
Year: 1961
.....assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-section (1) of section 201, in respect of such tax.] ___________________________ 1. Substituted by the Finance Act, 2008, with retrospective effect from 1st June, 2003. Prior to substitution, the Explanation as inserted by the Finance Act, 2003, with effect from 1st June, 2003, stood as under: "Explanation: For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct the whole or any part of the tax and such tax has not been paid by the assessee direct, then, such person, the principal officer and the company shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default as referred to in sub-section (1) of section 201 in respect of such tax."
View Complete Act List Judgments citing this sectionMaternity Benefit Act, 1961 Section 17
Title: Power of Inspector to Direct Payments to Be Made
State: Central
Year: 1961
.....Any person aggrieved by the decision of the Inspector under sub- section (2) may, within thirty days from the date on which such decision is communicated to such person, appeal to the prescribed authority. (4) The decision of the prescribed authority where an appeal has been preferred to it under sub- section (3) or of the Inspector where no such appeal has been preferred, shall be final. 2[(5) Any amount payable under this section shall be recoverable by the Collector on a certificate issued for that amount by the Inspector as an arrear of land revenue.] ________________________ 1. Substituted by Act 61 of 1988, section 8 w.e.f. 10-1-1989. 2. Substituted by Act 61 of 1988, section 8 w.e.f. 10-1-1989.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 166
Title: Direct Assessment or Recovery Not Barred.
State: Central
Year: 1961
Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.
View Complete Act List Judgments citing this sectionMotor Transport Workers Act, 1961 Section 39
Title: Powers to Give Directions
State: Central
Year: 1961
The Central Government may give directions to the Government of any State as to the carrying into execution in the State of the provisions contained in this Act.
View Complete Act List Judgments citing this sectionMaternity Benefit Act, 1961 Section 25
Title: Power of Central Government to Give Directions
State: Central
Year: 1961
The Central Government may give such directions as it may deem necessary to a State Government regarding the carrying into execution of the provisions of this Act and the State Government shall comply with such directions.
View Complete Act List Judgments citing this sectionDeposit Insurance and Credit Guarantee Corporation Act, 1961 Section 45
Title: Power of Central Government to Give Directions
State: Central
Year: 1961
In the discharge of its functions under this Act, the Corporation shall be guided by such directions in matters of policy involving public interest as the Central Government may after consulting the Reserve Bank give to it in writing, and if any question arises whether the directions relate to a matter of policy involving public interest, the decision of the Central Government thereon shall be final.
View Complete Act List Judgments citing this sectionSalar Jung Museum Act, 1961 Section 23
Title: Power of Central Government to Issue Directions to the Board
State: Central
Year: 1961
(1) In the discharge of its functions under this Act, the Board shall be bound by such directions on questions of policy as the Central Government may give to it from time to time: Provided that the Board shall be given an opportunity to express its view before any direction is given under this sub-section. (2) The decision of the Central Government whether a question is one of policy or not shall be final.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XXI
Title: Penalties Imposable
State: Central
Year: 1961
.....1998. 11. Inserted by the Finance Act, 2002, with effect from 1st June, 2002. 12. The words who has not previously been assessed under this Act omitted by the Finance Act, 2002, with effect from 1st April, 2003. 13. The expression Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998. 14. Substituted by the Finance Act, 2002, with effect from 1st April, 2003. Prior to substitution, clause (a) stood as under : (a) in any case where the amount of income in respect of which particulars have been concealed or inaccurate particulars have been furnished exceeds the total income assessed, means the tax that would have been chargeable on the income in respect of which particulars have been concealed or inaccurate particulars have been furnished had such income been the total income ; 15. Substituted for means the tax on the total income assessed by the Finance Act, 2007, with retrospective effect from 1st April, 2003. 16. Substituted for search under section 132 by the Finance Act, 2007, with effect from 1st June, 2007. 17. Substituted by the Finance (No. 2) Act, 2009 with retrospective effect from 1st June,.....
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