Commissioner of Income-tax and anr. Vs. Sardar Industries - Court Judgment

Excerpt:
- land acquisition act, 1894 [c.a. no. 1/1894]. section 4; [sushil harkauli, s.k. singh & krishna murari, jj] acquisition of land held, court cannot issue a writ of mandamus directing the state authorities to acquire a particular land. land acquisition is not purely ministerial act to be performed by executive no direction in nature of mandamus whether interim or final can be issued by court under article 226 necessarily to acquire particular land in public interest. land acquisition is not a purely ministerial act to be performed by the executive and therefore, no mandamus can be issued by the court in exercise of its power under article 226 of the constitution, whether suo motu or otherwise, whether in public interest litigation or otherwise directing acquisition of land under..........is a registered firm and in the relevant assessment year it was required to obtain a copy of the audit report as per the requirement of section 44ab of the income-tax act. the specified date for obtaining the audit report was october 31, 1986, which was the extended date fixed by the central board of direct taxes. admittedly, the petitioner submitted the audit report on september 9, 1986, which was within the extended time. hence, the tribunal rightly held that the provision for penalty was not attracted. moreover, the words 'without reasonable cause' have been deleted from section 271b by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from september 10, 1986. in the relevant assessment year the aforesaid words were there and the assessee had given.....