Title : Computation of Chargeable Receipts
State : Central
Year : 1980
..... ; (ii) any amount payable by way of sales tax, entertainment tax or tax on luxuries in respect of any charges ..... previous year; (iii) the amount of tax chargeable under this act. .....
View Complete Act List Judgments citing this sectionTitle : Return of Chargeable Receipts
State : Central
Year : 1980
..... in this behalf, the income-tax officer may, in his discretion, ..... any other person, the income-tax officer may, before the ..... any person who, in the income-tax officer's opinion, is assessable under ..... in this behalf, the income-tax officer may, in his discretion, .....
View Complete Act List Judgments citing this sectionTitle : Assessment
State : Central
Year : 1980
..... the amount of the hotel-receipts tax payable on the basis of such ..... documents or other evidence as the income-tax officer may require for the ..... under this act, the income-tax officer may serve on any ..... (2) the income-tax officer, after considering such accounts .....
View Complete Act List Judgments citing this sectionTitle : Reopening of Assessment at the Instance of the Assessee
State : Central
Year : 1980
..... date of receipt thereof by the income-tax officer : provided that in computing the ..... notice referred to in clause (ii), the income-tax officer shall, if satisfied about the ..... section 11 makes an application to the income-tax officer, within one month from .....
View Complete Act List Judgments citing this sectionTitle : Receipts Escaping Assessment
State : Central
Year : 1980
..... the amount chargeable to hotel-receipts tax, and the provisions of this act ..... part of the assessee, the income-tax officer has, in consequence of information in his ..... if (a) the income-tax officer has reason to believe that by .....
View Complete Act List Judgments citing this sectionTitle : Appeals to Appellate Tribunal
State : Central
Year : 1980
..... of this act, direct the income-tax officer to appeal to the appellate tribunal ..... (4) the income-tax officer or the assessee, as the case ..... on any appeal under the income-tax act. .....
View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Central
Year : 1980
..... already made, the income-tax officer shall serve on the ..... the assessment, the income-tax officer shall make any refund ..... commissioner (appeals) by the income-tax officer also, amend any order ..... from the record, the income-tax officer, the commissioner (appeals .....
View Complete Act List Judgments citing this sectionTitle : Failure to Furnish Returns of Chargeable Receipts
State : Central
Year : 1980
..... determined on assessment as reduced by the tax paid in advance under section 14, if ..... of the assessment year; or (b) the tax payable by him on the chargeable receipts ..... punishable, (i) in a case where the amount of tax, which would have been evaded .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1980
..... , (a) "alienation", in relation to any land, means the transfer of such land by sale, mortgage, lease ..... , exchange, gift, will or otherwise; (b) "land" includes building or structures thereon and .....
View Complete Act List Judgments citing this sectionTitle : Application of the Act
State : Central
Year : 1980
..... of sub-section (2), or (ii) it appears to the income-tax officer that the charges for ..... charges are overstated, the income-tax officer shall, for the purposes .....
View Complete Act List Judgments citing this section