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Commissioner of Income-tax Vs. Smt. Premlata Jalani

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(2), 154, 215, 234B, 234C and 234C(1); Direct Tax Laws (Amendment) Act

Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)

subsequently amended from time to time, prior to its substitution (with effect from June 1, 1999), by the Finance Act, 1999, stood as under :'(1)(a) Where a return has been made under Section 139, or in response to a

Chandrakant N. Tolia Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1999 - Sections 24, 139, 142(1), 143(1) and 156

Reported in : [2009]316ITR312(Mad)

the assessee.9. The relevant provisions of Section 143(1)(a), as it then stood prior to the substitution by the Finance Act, 1999 with effect from 1.6.1999, reads as follows:143(1)(a). Where a return has been made under Section 139, or in

Commissioner of Income Tax, Mumbai Vs. Anjum M.H. Ghaswala and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(43), 116, 119, 119(2), 139(1), 139(4), 139(8), 142(1), 154, 155, 156, 158BF, 215(4), 216, 220(2A), 234A, 234B, 234C, 245A, 245B, 245BA, 245C, 245C(1), 245D, 245(1), 245(2), 245D(3), 245D(4), 245D(6), 245F, 245H, 245L, 245-I, 250, 254, 260, 262, 263 and 264; Finance Act, 1999; Indian Penal Code (IPC), 1860; Finance Act, 1987

Reported in : 2001VIIIAD(SC)627; AIR2001SC3868; (2001)171CTR(SC)1; [2001]252ITR1(SC); JT2001(9)SC61; 2001(7)SCALE333; (2002)1SCC633; [2001]119TAXMAN352(SC); 2001(8)Supreme145; (2001) 4 SCC9

be liable to pay simple interest at the rate of [one and one-half] {Substituted for 'two' by the Finance Act, 1999 w.e.f. 1.6.1999} per cent for every month or part of a month comprised in the period commencing on … mandates: '234A.(1) Where the return of income for any assessment year under sub-section (1) or sub-section (4) of Section 139, or in response to a notice under sub-section (1) of Section 142, is furnished after the due date,

Jagatdal Jute and Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)1SOT210(Kol.)

the return of income for the year, is unsustainable in law particularly in view of amendments, introduced by Finance Act, 2003 in section 43B of Income Tax Act, 1961, which are to be treated as having retrospective effect … before the due date applicable in his case for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred and evidence

Indu Lata Rangwala Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

(1) (a) as it stood immediately prior to the amendment with effect from 1st June 1999 by the Finance Act, 1999. It read thus: 143 (1) (a) Where a return has been made under Section 139, or in response

Choice Aquaculture (P.) Ltd. Vs. Income-tax Officer 1(4)

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)100ITD143(Ahd.)

time up to the 31st day of March, 2002.The above section is substituted with effect from 1-6-1999 by Finance Act, 1999. The analysis of the section is as under: It enacts that where a return has been made under … allowing your claim the revised income falls below the income declared in the return of income filed under Section 139(1) of the Act which is not permitted under provision of Section 154 of the Income-tax Act. In view

Asstt. Cit, Investigation Circle Vs. S. Dharamchand Jain

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)278ITR41(Chennai)

our attention to section 140A of the Income Tax Act and submitted that section 158BC was included by Finance Act, 1999 with effect from 1-6-1999. Though section 158BC was incorporated with effect from 1-6-1999, since section 140A is a … section 158BC and submitted that the provisions of Income tax Act, which is applicable for return filed under section 139(1) of the Income Tax Act, are also applicable as far as possible in respect of the return filed

Asstt. Cit Vs. S. Dharamchand Jain

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)96TTJ(Chennai)1033

our attention to section 140A of the Income Tax Act and submitted that section 158BC was included by Finance Act, 1999, with effect from 1-6-1999. Though section 158BC was incorporated with effect from 1-6-1999, since section 140A is a … section 158BC and submitted that the provisions of Income Tax Act, which are applicable for return filed under section 139(1) of the Income Tax Act, are also applicable as far as possible in respect of the return filed

Asstt. Cit Vs. S Dharamchand Jain

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)278ITR41(Chennai)

our attention to section 140A of the Income Tax Act and submitted that section 158BC was included by Finance Act, 1999, with effect from 1-6-1999. Though section 158BC was incorporated with effect from 1-6-1999, since section 140A is a … section 158BC and submitted that the provisions of Income Tax Act, which are applicable for return filed under section 139(1) of the Income Tax Act, are also applicable as far as possible in respect of the return filed

Smt. Bhanuben Chimanlal Malavia Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Rajkot

Subject : Direct Taxation

Reported in : (2006)100TTJ(Rajkot.)337

after the original return was processed under Section 143(1), we are of the considered opinion that by the Finance Act 1999, w.e.f. 1st June, 1999, Section 143(1)(a) has been substituted by the new Section 143(1), whereby the powers of … sources, disregarding the submissions made by the appellant, (ii) Holding that the revised return of income under Section 139(5) cannot be a loss return, thus bearing the character of a return of income filed under Section 139(3).