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income-tax Officer Vs. Joseph and ors.

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1922 - Sections 18(3D), 18(6) and 51; Income Tax Act, 1961 - Sections 2(22), 2(35), 194, 276 and 276B; Companies Act, 1956 - Sections 205(3); Constitution of India - Article 20(1); Income Tax Rules - Rule 30(1); Finance Act 1969

Reported in : [1972]83ITR362(Ker)

Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit of the department all the tax collected on the dividend distributed among the … in all these appeals. Complaints were brought against the respondents-office bearers of the Ettumanoor Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to … Motors (P.) Ltd., under Sections 276(d) and 276B of the Income-tax Act, 1961, as amended by the Finance Act, 1969, for non-payment to the credit

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … Seetharam Reddy, J. 1. This case is no exception to the observation of Lord Summer - 'The way of taxpayers is hard

Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth Overruled

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 14(3), 15, 16, 17, 18, 18(1) and 27(1); Wealth Tax (Amendment) Act, 1964 - Sections 18; Finance Act, 1969; Constitution of India - Articles 20(1) and 136; Indian Mines Act, 1923 - Sections 39; Factories Act, 1948; General Clauses Act - Sections 6

Reported in : AIR1981SC1106; (1981)21CTR(SC)349; [1981]129ITR328(SC); 1981(1)SCALE729; (1981)2SCC790; [1981]3SCR419; 1981(13)LC555(SC)

to maximum of 50% of the wealth-tax payable under Section 18(1)(a) before its amendments on 1.4.69 by the Finance Act, 1969 : Rs. 115/-(ii) For the period from 1.4.69 to 18.3.71 : Penalty at 1/2% of the net wealth

Commissioner of Wealth-tax Vs. Smt. Brij Rani

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18 and 18(1); Income Tax Act, 1961 - Sections 27(1); Finance Act, 1969

Reported in : (1992)108CTR(All)46; [1993]201ITR307(All)

the tax. Thereafter with effect from April 1, 1969, an amendment was effected by Section 24(c) of the Finance Act, 1969, in the scale of penalty imposable inasmuch as the rate of penalty provided was a sum for every

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

the goods in question. This is further clear from the fact that for the first time by the Finance Act, 1969, sub-item (aa) was added to item No. 27 in the First Schedule to the Excise Act and it … collected by the Assistant Collector (Principal Appraiser) Customs, Bombay on a mistaken impression that it was leviable under Section 2A of the Indian Tariff Act, 1936 (hereinafter to be referred to as 'the Act') in respect of … same.2. It will suffice to state the facts in Writ Petition No. 1961 of 1970. The petitioner in connection with its business of manufacture of

Commissioner of Wealth-tax Vs. Smt. V. Pathummabi

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR689(Ker)

is, under Section 18(1)(i) of the Wealth-tax Act, 1957, as it stood prior to its amendment by the Finance Act, 1969 ?'2. The returns for the two years 1964-65 and 1965-66 should have been filed by the assessee on

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses (i) … Muktadar, J.1. These two references by the Wealth-tax Appellate Tribunal under Section 27(1) of the Wealth-tax Act, 1957, hereinafter referred to as 'the Act', are being disposed of by this common judgment as the questions of

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970

Badshah Khan Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1969; Wealth Tax Act, 1957 - Sections 18(1); Wealth Tax (Amendment) Act, 1964

(Amend.) Act, 1964, and again amended by the Finance Act, 1969, which came into force from April 1, 1969. Section 14 has not undergone any striking change from the original provision. The section provides when and how a … the due date. However, the AAC held that the amended provisions of the Act brought in by the Finance Act, 1969, would not apply and the penalty should be on the basis of the law that existed in the

Commissioner of Wealth Tax Vs. Dr Karan Singh and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 32, 133, 134, 136, 141, 226, 245, 265 and 370(1); Wealth Tax Act, 1957 - Sections 1(2) and 3 to 7; Finance Act, 1969 - Sections 24; Constitution (Application to J & K) Order, 1954

Reported in : (1993)110CTR(SC)221; [1993]200ITR614(SC); JT1993(2)SC321; (1993)2MLJ57(SC); 1993(1)SCALE270; 1993Supp(4)SCC500

include property of every description movable or immovable excepting, agricultural land inter alia. By Section 24 of the Finance Act, 1969 (Act 14 of 1969) agricultural land was prospectively included within the ambit of assets'. It would be instructive … 1. The respondents in these appeals have successfully contended before the High court that the Wealth Tax Act 1957