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Ved Vyas Chawla Vs. the Income Tax Officer 'C' Ward and Anr.

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 269, 270 and 271; Finance Act, 1963; Compulsory Deposit Scheme Act, 1963

Reported in : AIR1965All37; [1965]57ITR749(All)

- also, exclusion of salaried employees from any particular type of surcharge does not violate Article 14. - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag. … the levy of additional Surcharge According to the petitioner the additional Surcharge is hit by Articles 14 and 271 of the Constitution of India it is, also, according to him hit by Article 19(l)(g) of the Constitution

Commissioner of Income-tax Vs. Gudivada Ramachandra Rao

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1) and 271(C); Income Tax Rules, 1962 - Rule 12

Reported in : (2004)187CTR(AP)543; [2004]265ITR668(AP)

erred in setting aside penalty on basis of belief of bona fide non inclusion on assessee's part. - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag. … income of the assessee's wife under Section 64(1) of the Act amounted to concealment within the meaning of Section 271(1)(c) of the Act. The Income-tax Officer accordingly initiated penalty proceedings under Section 271(1)(c) of the Act for the

City Dry Fish Company, Vijayawada Vs. Commissioner of Income Tax, Visa ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 256(2)

Reported in : 1999(6)ALD104; [1999]238ITR63(AP)

Also to current assessment year. A.Y.: 1980-81 Income Tax Act 1961 s.167A Income Tax Act 1961 s.271(1)(c) - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag.

Mahanagar Telephone Nigam Limited (Mtnl) vs Delhi Cantonment Board, Th ...

Court : Delhi

Subject : Land Acquisition

tax by the respondent. However, on 1st December 2021, the respondent issued notices under Section 116 of the Cantonments Act, 2006 (hereinafter ‘Act’), seeking information for the purpose of assessment of property tax. This was followed by another notice … v. NDMC3, and St. Mary’s School & Ors. v. Cantonment Board, Meerut4.(2022) 14 SCC 7332006 SCC OnLine Del 2712007 (94) DRJ 137(1996) 7 SCC 484Signed By:VIVEK W.P.(C) 2270/2026 Page 4 of 9 9. I have heard the

Commissioner of Income-tax Vs. Lohiya Trading Co.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271, 271(1) and 271(2)

Reported in : 2000(2)ALT537; [2000]242ITR434(AP)

are answered in the negative and in favour of the Revenue. Reference cases are disposed of accordingly. - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag. … Income-tax Appellate Tribunal was correct in law in holding that in view of the non-obstante clause found in Section 271(2) of the Income-tax Act, 1961, the term 'assessed tax' occurring in Section 271(1)(i)(b) has to be construed de

V.V. Projects and Investments Pvt. Ltd. Vs. Dy. Commissioner of Income ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(3), 147, 148, 260A and 271(1); Income Tax Act, 1922 - Sections 21(1), 28(1) and 34

Reported in : (2008)216CTR(AP)196; [2008]300ITR40(AP)

we set aside the impugned proceedings and allow the Appeal in favour of the ussessee. No costs. - CANTONMENTS ACT[C.A. No. 41/2006]. Section 346 & Cantonment Fund (Servants Rules, 1937, Rules 13, 14 & 15: [H.L. Gokhale, Ag. … Section 143(3) of the Act determining total tax payable as Rs. 3,95,979/-, but stating that penalty proceedings under Section 271(1)(c) of the Act are initiated separately. The relevant portion of the said order may be extracted hereunder:After verification

Mysore Urban Development Authority by Its Commissioner, Vs. the Income ...

Court : Karnataka

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Sections 2, 2(14), 194LA, 264 and 271(1); Karnataka Urban Development Authorities Act, 1987 - Sections 3

Reported in : 2008(4)KCCRSN247; 2008(5)AIRKarR360

municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census … J.1. This writ petition is a clear illustration of situations where even the non-assesses under the Income Tax Act, 1961 [for short 'the Act'] can be subjected to harassment by statutory provisions which are provided more to … way of compensation on acquisition of certain immovable property in terms of Section 194LA of the Act. This petition is examined for clarifying the legal … order but would also be liable for levy of penalty under Section 271(1)(c) of the Act which is equal to the amount of tax ought

J. Charles Joseph Vs. Veronica and ors.

Court : Andhra Pradesh

Subject : Limitation

Acts : Limitation Act, 1963 - Sections 14; Code of Civil Procedure (CPC) , 1908 - Order 21, Rules 89 and 90 - Order 23, Rules 1 and 2

Reported in : 2006(2)ALD92; 2006(1)ALT638; IV(2006)BC279

Matched in: Citation 2006(2)ALD92; 2006(1)ALT638; IV(2006)BC279

Riley Vs. Kennedy

Court : US Supreme Court

Subject : Land Acquisition

Kennedy decisions. A three-judge District Court granted the requested declaration in August 2006. It determined that the “baseline” against which any change should be measured … Wright, A. Miller, & E. Cooper, Federal Practice and Procedure §3915.2, p. 271 (2d ed. 1992). Resisting the conclusion these authorities indicate, Kennedy maintains that … , 400 U. S. 379 , the question was what practice had been “in force or effect” in Canton, Mississippi, on that State’s 1964 coverage date. A 1962 state law required at-large elections for city aldermen, but … district of alabama No. 07-77. Argued March 24, 2008-Decided May 27, 2008 Section 5 of the Voting Rights Act of 1965 (VRA) requires “covered jurisdictions” to obtain preclearance from the District Court for the District of Columbia

Commissioner of Income-tax, Faridabad Vs. Dinesh Verma

Court : Punjab and Haryana

Subject : Direct Taxation

counsel mainly relied upon the decision in V. Natarajan [2006] 287 ITR 271 (Mad), with reference to section 54 of the Act. 12. The Madras … municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than 10,000 according to the last preceding census of … S.J. Vazifdar, Actg. CJ. 1. This is an appeal under Section 260A of the Income Tax Act, 1961, against the order … of the Income Tax Appellate Tribunal in respect of the assessment year 2006-07. 2. The appellant contends that the following substantial questions of law arise