Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kolkata Page 89 of about 1,269 results (0.209 seconds)

Ceean International Private Limited and Sukhendu Bhusan Basu Vs. Ashok ...

Court : Kolkata

Reported in : AIR2003Cal263,(2003)2CALLT322(HC)

..... dated 6th may, 1994, being exhibit 'b', requested the plaintiff to forward the draft conveyance in order to enable him to obtain clearance from the income tax department under section 230a(1) of the income tax act. in reply, the plaintiff in his letter dated 31st may, 1994 (exhibit 3) pointed out that the defendant no. 1 should make out a ..... .4. the next essential part of the contract was to furnish to the defendant no. 1 the draft conveyance in order to obtain clearance from the income tax department under section 230a(1) of the income tax act. 13.5. these essential terms of the contract can be found from clause (xi), (xii) and (xxi) of the recital of the agreement and ..... any step despite being asked for by the defendant no. 1 through his letter. unless a draft conveyancers handed over, the clearance under section 230a of the income tax act could not be obtained and that the plaintiff had refused to deliver the draft conveyance. he pointed out that in terms of section 55 of the contract .....

ito Vs. Lic of India

Court : Kolkata

Reported in : [2001]79ITD278(Cal)

..... the supreme court in the case of pannalal binjraj v. union of india : [1957]31itr565(sc) :'a humane and considerate administration of the relevant provisions of the income tax act would go a long way in allaying the apprehensions of the assessees and if that is done in the true spirit, no assessee will be in a position to charge ..... which was binding on the appellant, there is no default on the part of the appellant company in terms of section 201 of the income tax act. therefore, while i approve the action of the income tax officer in recovering addl. tax on cca, the levy of interest under section 201(1a) is not justified. the levy of interest of rs. 2001 & rs. ..... head for that financial year'. a perusal of the aforesaid section makes it clear that liability of the employer is to deduct tax on the estimated income of the employees. the provision of section 201 of the income tax act are attracted in the case of an employer when the employer does not deduct or after deducting, fails to pay the .....

Castron Technologies Limited and Vs. Castron Mining Limited

Court : Kolkata

..... lease or any right, title or interest therein to person who has filed an affidavit stating that he has filed an up-to-date income-tax on the basis of self-assessment as provided in the income-tax act, 1961 (43 of 1961), on payment of a fee of five hundred rupees) to the state government: provided that the lessee ..... bank or a corporation specified in schedule v, it shall not be necessary for any such institution or bank or corporation to meet with the requirement relating to income-tax: 13 provided further that the lessee shall not charge or accept from the transferee any premium in addition to the sum spent by him, in obtaining the ..... india, intimated the deputy secretary, department of mining and geology, government of jharkhand, that there was no provision in the mines and mineral (development and regulation) act, 1957, requiring prior approval of the central government for the purpose of carrying out the orders of this court as prior approval of the central government was not provided .....

Kabari Pvt. Ltd. Vs. Shrimati Ila Basu and ors.

Court : Kolkata

..... transferor who is required to make an application under the urban land ceiling act. a feeble attempt was made by the defendant that steps were taken under section 230a of the income tax act, 1961. this contention is also erroneous as a certificate under the said act is to be obtained from the assessing officer to be produced at the ..... to sell the suit property pursuant to the agreement for sale dated 21st september, 1978 (exhibit14) had been rejected so there was no question of applying for income-tax clearance certificate (exhibit 19). the original defendant no.9 did not accept tender purporting to refund the earnest money of rs.20,001/- paid and not being ..... them (exhibit 33). (j) on 23rd april, 1981 on behalf of the original defendant no.9 income-tax clearance of the vendors was sought. (k) though on 2nd november, 1980 section 27(2) of the urban land (ceiling and regulation) act, 1976 regarding obtaining permission in the matter of sale of urban property was struck down (exhibit 13), .....

Shankarlal Agarwalla Vs. State Bank of India and anr.

Court : Kolkata

Reported in : AIR1987Cal29

..... the case relied upon by the petitioner reported in : [1976]103itr437(sc) held:--'the reasons for the formation of the belief contemplated by section 147(a) of the income-tax act, 1961, for the reopening of an assessment must have a rational connection or relevant bearing on the formation of the belief. rational connection postulates that there must be a ..... 2, the i.t. authorities had issued two notices under section 226(3) dt. 15th feb., 1978 and under section 281(b) dt. 20th feb., 1978 of the income-tax act attaching the said sum of rs. 2,61,000/- lying deposited with the state bank of india. by subsequent two several notices both dt. 18th oct., 1979 they were ..... the petitioner had to give an explanation as to how he came to own and possess the said high denomination notes. he was summoned under section 31 of the income-tax act and his statements were recorded. not only that but his son was also not spared of raids, summonses etc. the petitioner contended that the respondent bank had no .....

Anis Fatma Begum Vs. Board of Wakf

Court : Kolkata

Reported in : AIR2004Cal91,(2003)2CALLT39(HC)

..... obligations of a trustee. the hon'ble supreme court in mahant sri srinivas ramnuj das v. the agricultural income tax officer. pari, reported in : [1978]115itr153(sc) , also equated wakfs with trusts for the purposes of the orissa agricultural income tax act, 1947. 19. mr. munshi contended that having regard to the definition of 'wakf in the ..... 1995 act, which came into operation from 1st january, 1996, it became necessary for the appellant/petitioner, as mutwalli of ..... section 52 provided for statements of wakfs-al-al-aulad to be filed by the 15th day of july every year furnishing details of the gross income from the wakf properties, the amount of government revenue, expenses incurred on account of salaries and allowances, religious and charitable purposes, etc. 33. under .....

State of West Bengal and ors. Vs. Brijmohan Gupta

Court : Kolkata

Reported in : AIR1983Cal353

..... value, 26. be that as it may, this question was examined by our supreme court in the case of pooran mal v. director of inspection (investigation) of income-tax, new delhi : [1974]93itr505(sc) , where dr. singhvi appearing on behalf of the appellants in that case conceded that there was no specific article of the ..... central government, or such state govt. or such officer or authority as might be specified in the direction. pursuant to the authority given under the essential commodities act, the west bengal rationing order, 1964 was issued. paragraph 2 of the west bengal rationing order, 1964 provides the definitions. para 3 gives authority to wholesale ..... person from whom they were seized after copies thereof or extract therefrom as certified by that person in the manner specified in the order have been taken. after amendment act no. 66 of 1971 : (j) for any incidental and supplementary matters including in particular, the entry, search or examination of premises, aircraft, vessels, vehicles .....

Jyoti Prokash Mitter Vs. the Hon'ble Mr. Justice H.K. Bose, Chief Just ...

Court : Kolkata

Reported in : AIR1963Cal483,67CWN662,[1962(4)FLR121]

..... prevent an abuse of its process, to discharge the rule nisi and refuse to proceed further with the examination of the merits. in this case the income tax commissioners made an additional assassment upon the applicant for profits arising from foreign possessions. the applicant obtained a rule nisi directed to the commissioners to show cause ..... justice should not have refused such facilities. but the chief justice of this court has certain administrative functions to perform. when he sits in court, he acts judicially but apart from his judicial functions he has certain administrative functions. the government of india took a decision that the appellant was to retire with ..... ,1961. if therefore, the letter of the 16th of may, 1951contains a mere suggestion of the home ministry the argument that the respondent should not have acted on thisletter and refused to assign judicial work to the appellant cannot in my view be ignored without proper consideration or investigation. 74. fourthly, it is .....

Tejman Vs. D.P. Anand and ors.

Court : Kolkata

Reported in : AIR1965Cal517

..... itself contains such express bars in section 11 and section 47, for example. there are innumerable other statutes which contain such bars expressly. the income-tax act, co-operative credit societies act, indian arbitration act are instances in point. but apart from the bar expressly stated in various statutes, the cognizance of many other suits is barred impliedly. the ..... under writ jurisdictions. the cases were on sea customs act and on other acts in which the principle above referred to was considered and followed. mr. roy chowdhury also relied on the observation of lord esher in the case of the queen v. commr. for special purposes of the income tax, (1888) 21 qbd 313 at p. 320 ..... which is to the following effect:'when an inferior court or tribunal or body, which has to exercise the power of deciding facts, is first established by act of parliament, the legislature has to consider what powers it .....

State of West Bengal Vs. Anal Chowdhury

Court : Kolkata

Reported in : [1985]151ITR790(Cal)

..... west bengal appeals against the judgment of a learned single judge declaring that the west bengal entertainment-cum-amusements tax act, 1982, violated article 301 of the constitution and was on that ground ultra vires and void.2. the aforesaid act imposed an annual tax of rs. 50 per television set, on the holder of the television set. the learned judge below ..... proportion of people, could not be called an article of luxury.'37. we find ourselves in agreement with this view. in the state of west bengal, the per capita income is not very much different: and the same principle applies.38. it was submitted that television is one of the official media of the government. it is used as ..... an article which can be described as indispensable and which is required for the economic and personal well being of the persons concerned. in a state with a per capita income of rs. 2,200 per year, where a large part of the population has its basic needs unfulfilled and somehow manages to eke out a living, it is .....