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Bhawanidas Binani Vs. Commissioner of Wealth-tax
Mumbai
Jun-27-1978
Direct Taxation
Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961
[1980]124ITR783(Bom)
and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m) of … on the facts and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the
Tag this Judgment! AI Brief & AskJamnaprasad Kanhaiyalal Vs. Commissioner of Income Tax, M.P., Bhopal
Supreme Court of India
May-08-1981
Direct Taxation
Income Tax Act, 1961 - Sections 68, 139, 256 and 257; Voluntary Disclosures of Income and Wealth Act, 1976 - Sections 18; Indian Income Tax Act, 1922; Finance Act, 1965 - Sections 24, 24(1), 24(3), 24(6) and 24(8)
AIR1981SC1759; (1981)23CTR(SC)146; [1981]130ITR244(SC); (1981)3SCC441; [1981]3SCR849
Tax shall be entitled to his costs of the reference. Direct Taxation - disclosure - Section 24 of Finance Act, 1965, Section 68 of Income Tax Act, 1961 and Section 18 of Voluntary Disclosures Of Income and Wealth Act, 1976 … the ITO was justified in holding that the asssessee failed to discharge the burden of proof under Section 68 of the Income Tax Act, 1961 in regard to the nature and source of the cash credits and,
Tag this Judgment! AI Brief & AskAssociated Cement Companies Ltd. Vs. Director of Inspection, Customs a ...
Supreme Court of India
Mar-29-1985
Excise
Income Tax Act, 1961 - Sections 280ZD(6), 280ZC, 280ZD and 280ZE; Excise Act; Finance Act, 1965 - Sections 80
AIR1985SC867; 1985(5)ECC252; 1985(20)ELT239(SC); [1985]153ITR322(SC); 1985(1)SCALE672; (1985)2SCC719; [1985]3SCR575
provision of the said Scheme, relevant section of the Income Tax Act, 1961 and Section 80 of the Finance Act 1965 we are satisfied that the High Court was right in the view which it took on both the … & Boards Ltd. v. Deputy Director of Inspection Customs and Central Excise, New Delhi and Anr. 114 ITR 636 where the view taken by that Court seems to support his contention but having regard to the special
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Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat
Supreme Court of India
Apr-07-1981
Direct Taxation
Wealth Tax Act, 1957 - Sections 2, 17, 16(3), 27 and 29(1); Finance Act, 1965 - Sections 68, 68(1), 68(2), 68(3), 68(4), 68(5), 68(6) and 68(7); Income Tax Act, 1922 - Sections 3; Income Tax Act, 1961 - Sections 4; Excess Profits Tax Act, 1940; Business Profits Tax Act, 1947; Companies (Profits) Surtax Act, 1964; Finance Act, 1951; Finance Act, 1953
AIR1981SC1562; (1981)21CTR(SC)356; [1981]129ITR314(SC); 1981(1)SCALE694; (1981)3SCC77; [1981]3SCR402
respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the net wealth of the assessee … the liability in respect of income-tax payable on the concealed income disclosed by the assessee pursuant to Section 68 of the Finance Act, 1965 is deductible under Section 2(m) of the Wealth-tax Act, 1957, in computing the
Tag this Judgment! AI Brief & AskSunita Sabharwal Vs. Commissioner of Income-tax
Delhi
Aug-29-1972
Direct Taxation
Income Tax Act, 1961 - Sections 139 and 140; Finance (No. 2) Act, 1965 - Sections 24 and 24(4); Hindu Minority and Guardianship Act, 1956 - Sections 6, 8 and 11
[1973]92ITR377(Delhi)
1967 is Miss Sunita Sabharwal, minor daughter of H. L. Sabharwal. Section 24 of the Finance (No. 2) Act, 1965, provided for voluntary disclosure of income on conditions mentioned therein, by a person who had failed to furnish … Act ceased to have effect with respect to any matter for which provision was made in this Act. Section 6 of the Act, in the case of a boy or unmarried girl, made the father to be the
Tag this Judgment! AI Brief & AskThe Associated Cement Co. Ltd Vs. Director of Inspection
Delhi
Apr-30-1971
Customs
Income tax Act, 1961 - Sections 280ZD(1); Finance Act, 1965 - Sections 80B
ILR1971Delhi556; [1972]84ITR822(Delhi)
the above,we dismiss the petitions, but in the circumstances without costs. Income-tax Act (1961) - Section 280-ZD(1) & Finance Act (1965), Section 80 --Respective scope of--'duty of excise'---special duty levied by Section 80 of the Finance Act 1965 not within … day of March, 1966, except as respects things done or omitted to. be done before such cesser; and section 6 of the General Clauses Act, 1897 (10 of 1897) shall apply upon such cesser as if the said
Tag this Judgment! AI Brief & AskSeth Brothers Vs. Commissioner of Income-tax and anr.
Punjab and Haryana
Nov-30-1971
Direct Taxation
Income Tax Act, 1961 - Sections 132; Income Tax (Amendment) Act, 1965 - Sections 6 and 132(8)
[1973]90ITR191(P& H)
the Commissioner for such retention. In support of his contention, reliance was placed by the learned counsel on Section 6 of the Income-tax (Amendment) Act, 1965, which is in the following terms :' Any search of a building … opinion will be useful for, or relevant to, any proceedings under this Act. ' Thereafter, Parliament enacted the Finance Act of 1964 (Act No. 5 of 1964) with effect from April 28, 1964, and Section 30 thereof substituted … learned counsel for the petitioners, that the provisions of Sub-section (8) of Section 132 of the Income-tax (Amendment) Act, 1965, were retrospective in effect and that before retaining the books of account beyond a period of 180 days
Tag this Judgment! AI Brief & AskRambhai Jethabhai Patel Vs. Commissioner of Income-tax, Gujarat-i
Gujarat
Jun-28-1976
Direct Taxation
Income Tax Act, 1961 - Sections 2(30), 2(46), 6(6), 24(7), 113, 113(1), 113(3), 113(4), 113(5), 143, 146, 147, 155, 155(1) and 263; Finance Act, 1965
[1977]108ITR771(Guj)
enacted, section 113 took the place of section 17, sub-section (1), of the Act of 1922. By the Finance Act, 1965, section 113 was deleted from the Act with effect from April 1, 1965, and section 2, sub-section (46), of … who is not a 'resident', and includes a person who is not ordinarily resident within the meaning of sub-section (6) of section 6. Under sub-section (1) of section 113, where a person is a non-resident and is not
Tag this Judgment! AI Brief & AskKalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...
Supreme Court of India
May-01-1967
Direct Taxation
Indian Income-tax Act 1922 - Sections 18A, 23, 23A, 25, 25A, 29, 31, 33, 33B, 34, 35, 44, 60(1), 131 to 136, 140 to 146, 147, 148, 149, 150, 153, 156 to 158, 185, 187 to 189, 282 to 284 and 288; Constitution of India - Article 226; Income-tax Act, 1961 - Sections 297, 297(1), 297(2) and 298; General Clauses Act - Sections 6; Income-tax (Removal of Difficulties) Order, 1962; Finance Act, 1950 - Sections 3, 11, 12, 13 and 13(1); Payment of Bonus Act, 1965 - Sections 37
AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833
'Now the question is in what sence has the work 'assessment' been used in section 13(1) of the Finance Act, 1950. Two circumstances may be noticed at once. The long title says that the Finance Act, 1950, is … cover the validity of the section itself. Furthermore, the terms of s. 37 of the Payment of Bonus Act, 1965 are different and the Bonus Act is not a taxing law. 27. In the result the appeal fails … had no power. authority or jurisdiction to initiate the proceedings under s. 33B of the 1922 Act; (2) Section 6 of the General Clauses Act in no way authories the initiation of the said proceedings inasmuch as no
Tag this Judgment! AI Brief & AskAminchand Payarilal Vs. Income-tax Officer and ors.
Kolkata
May-15-1970
Direct Taxation
Income Tax Act, 1961 - Section 86; ;Finance Act, 1965 - Section 68 and 68(6)
[1973]87ITR305(Cal)
orders and directed the Income-tax Officer to make fresh assessments according to law.3. By Section 68 of the Finance Act, 1965, a scheme for voluntary disclosure of income was introduced which provided that where any person made a declaration … aforesaid two assessment orders and directed the Income-tax Officer to make fresh assessments according to law.3. By Section 68 of the Finance Act, 1965, a scheme for voluntary disclosure of income was introduced which provided that where
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