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
..... provided that nothing contained in this section shall apply where the assessee ..... 1[42.notice deemed to be valid in certain circumstances - where an assessee has appeared in ..... in accordance with the provisions of this act and such assessee shall be precluded .....
View Complete Act List Judgments citing this sectionTitle : Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)
State : Central
Year : 1957
..... 17 [sub-section(1),(4) and (5) of section 255] of the income-tax act shall applyto ..... providedthat if the valuation of any asset is objected to, the appellate ..... appeal not relatable to net wealth as computed by theassessing officer ..... certain words omitted by act .....
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
..... in certain case where any person who is registered as a valuer under section 34ab ..... by act 45 of 1972, section 14 ..... for registration as a valuer under that section is, at any time thereafter; (a) convicted ..... substituted by act 26 of 1988, section 59, for "to the .....
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
..... substituted by act 4 of 1988, section 155(a)(ii), for "or wealth-tax officer" ..... documents, or assets had been seized under sub-section (i) of section 37a by the ..... in force, or (c)3[any assets] disproportionate to the known assets of any person, particulars of .....
View Complete Act List Judgments citing this sectionTitle : Value of Assets How to Be Determined
State : Central
Year : 1957
..... -section (2), the value of any asset, other than cash, for the purposes of this act ..... proviso 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 .....
View Complete Act List Judgments citing this sectionTitle : Self-assessment
State : Central
Year : 1957
..... section as they stood immediately before their amendment by the direct tax laws (amendment) act ..... in respect of the tax or interest or both remaining unpaid and all the provisions of this act .....
View Complete Act List Judgments citing this sectionTitle : Appeal to High Court
State : Central
Year : 1957
..... with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the ..... certain words omitted by act 27 of 19991, sec. 96(a) ..... date of establishment of the national tax tribunal] an appeal before the high .....
View Complete Act List Judgments citing this section