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Hargovind Damji Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 119, 119(1), 119(2), 139, 139(1), 139(4), 139(5) and 153(1); ;Finance Act, 1990

Reported in : [2003]259ITR617(Guj)

the assessment year 1973-74 up to August 15, 1973. The assessee thereafter filed the revised return on March 22, 1976, disclosing the total income of Rs. 11,304. The Income-tax Officer processed the said return and completed the … that reference to Section 139 was made in Section 119 by virtue of an amendment brought by the Finance Act, 1990, with effect from April 1, 1990. Since the assessment year involved is the assessment year 1973-74, and

20th Century Finance and Consultancy Services Limited Vs. Khanna Rayon ...

Court : Mumbai

Subject : SICA

Acts : Contract Act, 1872 - Sections 148; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22(1); Transfer of Property Act, 1882 - Sections 3

Reported in : 1991(4)BomCR301

the alleged lease agreement is nothing but hire purchase agreement or loan finance agreement. The first question, therefore, which arises for consideration of the Court … engineering & Locomotive Co. Ltd. had vested in Coal India Ltd. on passing of the Coal Mines (Nationalisation) Act, 1973. It was contended by the learned Counsel appearing for Coal India Ltd. that the transaction in substance was … that no proceedings could be taken against the defendant as 'threatened' in view of the provisions contained in section 22 of the Sick Industrial Companies (Special Provision) Act, 1985. It was stated in the said letter that all

Monie Ardeshir Baria and Piloo F. Antia, Executrices of the Estate of ...

Court : Mumbai

Subject : Direct Taxation

Acts : Estate Duty Act - Sections 22, 44 and 64(1); Estate Duty (Amendment) Act, 1958; Trusts Act - Sections 63; Custom and Inland Revenue Act, 1881; Customs and Inland Revenue Act, 1889; New South Wales Act - Sections 100

Reported in : [1977]106ITR203(Bom)

reading of the Custom and Inland Revenue Act, 1881, the Customs and Inland Revenue Act, 1889, and the Finance Act, 1894. Under section 38(2) of the Act of 1881 it was provided as under : '38. Grant of … all and that they were really trust moneys which had to be excluded from the chargeable estate under section 22 of the said Act. It was also claimed that the amounts lying to the credit of the individual

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … class medium rate hotel.5. However, respondent No. 2 has initiated proceedings for fresh assessment by issuing notice under Section 22 dated nil requiring the petitioner company to supply the necessary information latest by July 22, 1997. In due

Commissioner of Income-tax, Delhi-ii Vs. Eternal Science of Man's Soci ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 11, 11(1), 11(2), 12, 12(1), 12(2), 13, 13(1), 13(2), 13(3) and 13(4)

Reported in : ILR1980Delhi1559

deals with the income of trusts and institutions from voluntary contributions. The section before its amendment by the Finance Act of 1972 with effect from 1st April, 1973, stood as follows : '12. Income of trusts or institutions … Society, New Delhi, and the assessment years are 1970-71, 1971-72 and 1972-73. In Income-tax References Nos. 219 to 221 of 1977, the assessed-respondent is M/s. Daulat Ram Public Mission, New Delhi, and the assessment years are 1970-71,

The Commissioner of Income-Tax, New Delhi Vs. the Eternal Science of M ...

Court : Delhi

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Sections 11

Reported in : (1980)19CTR(Del)384; [1981]128ITR456(Delhi)

with the income of trusts and institutions from voluntary contri- butions. The section before its amendment by the Finance Act of 1972 with effect from 1st April. 1973 stood as follows:12.Income of trusts ornstitutions from voluntary contributions : … Society, New Delhi and the assessment years are 1970-71, 1971-72 and 1972-73. In Income-tax References Nos. 219 to 221 of 1977, the assessed-respondent is M/s. Daulat Ram Public Mission, New Delhi and the assessment years are 1970-71,

Hira Lal Vs. M.V.N. Rao and anr.

Court : Delhi

Subject : CustomsCriminal

Acts : Constitution of India - Article 22; Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1)

Reported in : 1985(1)Crimes936a; ILR1985Delhi335

affidavit dated 9th October, 1984 of Shri R. Mukhopadhyay, Deputy Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi was also filed. The facts which emerged from the said files and affidavit … been indulging in buying and selling foreign exchange in violation of the provisions of the Foreign Exchange Regulation Act, 1973 and that it was necessary to detain him under Cofeposa with a view to prevent him from indulging … were sent by the Enforcement Directorate to the Ministry of Finance. Between 22nd June and 27th June, 1984 the relevant documents were placed before the … dated 28th June, 1984 having been passed by respondent No. I under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities

Ratan Kumar Nigam S/O Sri P.N. Nigam and Vs. State of U.P. Through the ...

Court : Allahabad

Subject : Service

Acts : Constitution of India - Articles 14 and 16; Uttar Pradesh Urban Planning and Development Act, 1973 - Sections 4(2), 4(3) 5(2), 5(3), 5A(1), 6, 21, 22, 24, 39 and 40; Reserve Bank of India Act, 1934 - Sections 45(5)

Reported in : 2006(3)AWC2882

paragraph 4 as follows:4. That the matter is under serious considerations in Finance Department and various level of the Government. As the matter involves the … further stated that unless the indebtness is removed, time scale cannot be allowed.12. U.P. Urban Planning and Development Act, 1973 was enacted to provide for development of certain areas of Uttar Pradesh according to plan, and for matters … the Act with estimated receipts and expenditure. It is required to maintain accounts and get them audited under Section 22 with annual statement and to forward the same every year to the State Government. The authorities require under

The State of West Bengal and ors. Vs. Kamal Sengupta and anr.

Court : Supreme Court of India

Subject : Service

Acts : Administrative Tribunals Act, 1985 - Sections 4, 21, 22 and 22(3); Limitation Act, 1963 - Sections 14; Constitution of India (Forty-second Amendment) Act, 1976 - Sections 46; Evidence Act, 1872 - Sections 123 and 124; Code of Civil Procedure (CPC) (Amendment) Act, 1976; Code of Civil Procedure (CPC) , 1908 - Sections 114, 206 and 623 - Order 47, Rule 1; West Bengal (Revision of Pay and Allowance) Rules, 1981; West Bengal (Revision of Pay and Allowance) Rules, 1990 - Rule 2; Constitution of India - Articles 14, 16, 21, 226, 309, 323A and 323B

Reported in : 2008(4)AWC3764(SC); 2008(56)BLJR2317; (2009)1CALLT21(SC); JT2008(8)SC317; 2008(3)SLJ209(SC)

service, the respondents filed Writ Petition No. 1547 of 1995 for quashing letter dated 6.1.1995 vide which the Finance Department of the State Government rejected their claim for grant of Pay Scale Nos. 19 and 21 in … the competitive examination conducted by the West Bengal Public Service Commission in 1973 for recruitment to West Bengal Civil Services (Executive) and other Allied Services. … principles of natural justice not only enshrined in Article 14 of the Constitution of India, but also in Section 22 of the Act of 1985, being the parent Statute of this learned Tribunal read with Article 323A of

Seshasayee Paper and Boardas Ltd. Vs. Deputy Director of Inspection, C ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1978]114ITR616(Mad)

tax credit certificate should also the special excise duty payable by the company under section 27(4) of the Finance Act, 1973.3. The amount of tax credit certificate to which the company is entitiled should be determined item-war and not … new equity shares and to stimulate industrial output, the Government of India introduced certain special provisions in Chapter XXII-B of the Income-tax Act, 1961, for the grant of tax credit certificates. Section 280ZD coming under that Chpater