Title : Vacancies, Etc., Not to Invalidate Proceedings
State : Central
Year : 1961
No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority. View Complete Act List Judgments citing this sectionTitle : Applicability of Advance Ruling
State : Central
Year : 1961
(1) The advance ruling pronounced by the Authority under section 245R shall be binding only (a) on the applicant who had sought it; (b) in respect of the transaction in relation to which the ruling had been sought; and (c) on the Commissioner, and the income-tax authorities, subordinate to him, in respect of the applicant and the said transaction. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced. View Complete Act List Judgments citing this sectionTitle : Execution for Costs Awarded by Supreme Court
State : Central
Year : 1961
The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court. View Complete Act List Judgments citing this sectionTitle : Filing of Appeal or Application for References by Income-tax Authority
State : Central
Year : 1961
1[(1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year. (3)..... View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Central
Year : 1961
With a view to rectifying any mistake apparent from the record, the competent authority may amend any order made by him under this Chapter at any time before the time for presenting an appeal against such order has expired, either on his own motion or on the mistake being brought to his notice by any person affected by the order : Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made without giving to such person a reasonable opportunity of being heard. View Complete Act List Judgments citing this sectionTitle : Chapter Not to Apply to Transfer to Relatives
State : Central
Year : 1961
The provisions of this Chapter shall not apply to or in relation to any transfer of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to that effect is made in the instrument of transfer. View Complete Act List Judgments citing this sectionTitle : Chapter Not to Apply Where Transfer of Immovable Property Made After a Certain Date
State : Central
Year : 1961
The provisions of this Chapter shall not apply to or in relation to the transfer of any immovable property made after the 30th day of September, 1986. View Complete Act List Judgments citing this sectionTitle : Chapter Not to Extend to State of Jammu and Kashmir
State : Central
Year : 1961
The provisions of this Chapter shall not extend to the State of Jammu and Kashmir. View Complete Act List Judgments citing this sectionTitle : Mode of Repayment of Special Bearer Bonds,1991
State : Central
Year : 1961
Notwithstanding anything contained in any other law for the time being in force, the amount payable on redemption of Special Bearer Bonds, 1991, shall be paid only by an account payee cheque or account payee bank draft drawn in the name of the person to whom such payment is to be made. View Complete Act List Judgments citing this sectionTitle : Commencement of Chapter
State : Central
Year : 1961
The provisions of this Chapter shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different areas. View Complete Act List Judgments citing this section