Title : Offences by Hindu Undivided Families
State : Central
Year : 1957
..... (2) notwithstanding anything contained in sub-section (1) where an offence under this act has been committed ..... that nothing contained in this sub-section shall render the karta liable ..... (1) where an offence under this act has been committed by a hindu undivided .....
View Complete Act List Judgments citing this sectionTitle : Notice Deemed to Be Valid in Certain Circumstances
State : Central
Year : 1957
..... nothing contained in this section shall apply where the assessee ..... proceeding or inquiry under this act that the notice was-- (a) ..... with the provisions of this act and such assessee shall be ..... notice under any provision of this act, which is required to be .....
View Complete Act List Judgments citing this sectionTitle : Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)
State : Central
Year : 1957
..... (11) the provisions of 17 [sub-section(1),(4) and (5) of section 255] of the income-tax act shall applyto the appellate ..... in the case of an appeal not relatable to net wealth as computed by theassessing officer, the appeal .....
View Complete Act List Judgments citing this sectionTitle : Powers of Commissioner to Revise Orders of Subordinate Authorities
State : Central
Year : 1957
..... behalf under section 120 of the income-tax act read with section 8 ofthis act; (b) "record"6 [shall ..... contained in sub-section (3) or sub-section (3a), anorder in revision under sub-section (1) or sub-section (2) may be ..... 127 for "a wealth-taxofficer" w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Furnishing of Particulars in Certain Case
State : Central
Year : 1957
..... furnishing of particulars in certain case where any person who is registered as a valuer under section ..... act 45 of 1972, section ..... registration as a valuer under that section is, at any time thereafter; (a) ..... substituted by act 26 of 1988, section 59, for "to .....
View Complete Act List Judgments citing this sectionTitle : Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, Not to Apply
State : Central
Year : 1957
..... in section 360 of the code of criminal procedure, 1973 (2 of 1974), or in the probation of offenders act ..... to a person convicted of an offence under this act unless that person is under eighteen .....
View Complete Act List Judgments citing this sectionTitle : Power to Requisition Books of Account, Etc.
State : Central
Year : 1957
..... by act 4 of 1988, section 155(a)(ii), for "or wealth-tax officer" ..... whom a notice under sub-section (4) of section 16 or a summons under section 37 was issued to produce, ..... of account or other documents on the return of such books of account or other .....
View Complete Act List Judgments citing this sectionTitle : Value of Assets How to Be Determined
State : Central
Year : 1957
..... omitted by act 18 of 1992, section 93 w.e.f. ..... substituted by act 3 of 1989, section 62 w.e..f ..... - for the purposes of this sub-section, - (i) where the house has been ..... bedetermined (1) subject to the provisions of sub-section (2), the value of any asset, other .....
View Complete Act List Judgments citing this sectionTitle : Self-assessment
State : Central
Year : 1957
..... 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 ..... this act for any delay in furnishing the return, before furnishing the return and me return shall .....
View Complete Act List Judgments citing this sectionTitle : Power of Settlement Commission to Order Provisional Attachment to Protect Revenue
State : Central
Year : 1957
..... second schedule to the income-tax act as made applicable to this act by section 32: provided that where ..... a provisional attachment made under section 34c is pending ..... inserted by act 26 of 1988, section 56 w.e.f. .....
View Complete Act List Judgments citing this section