Court : Rajasthan
Reported in : [1995]214ITR235(Raj)
..... also observed that in any case the interest cannot be allowed under section 154. in appeal to the commissioner of income-tax (appeals), it was held that the decision of the delhi high court in the case of national agricultural co-operative marketing federation of india ltd. v. union of india : [1981]130itr928(delhi) is fully applicable to ..... the refund of the amount of tax paid in pursuance of an assessment and not on the advance tax and that interest under section 244(1a) is a ..... of the assessment year 1979-80 under section 256(1) of the income-tax act, 1961 :' whether, on the facts and in the circumstances of the case, the tribunal was legally justified in allowing interest on the refund of tax under sections 214 and 244(1a) of the income-tax act, 1961, while interest under section 244(1a) is allowed only on .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]157ITR451(Raj)
s.k. mal lodha, j.1. this is an application under section 256(2) of the income-tax act, 1961 (for short ' the act'), filed by the assesse for a direction to the income-tax appellate tribunal, jaipur bench, jaipur (' the tribunal' herein), to state the case and refer the following questions of law for the opinion of this court:' 1. whether there was any ..... a firm consisting of four partners. it deals in sugar, foodgrains and agricultural commodities. the assessee has also income from property. the assessment year in question is 1970-71. the assessee filed its return for the assessment year 1970-71 on april 10, 1972, declaring an income at rs. 25,295. the income-tax officer by his order dated march 13, 1973, completed the assessment .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1953Raj46
..... used in this section in a disjunctive sense, and should be taken to mean 'or'.8. reliance is placed on behalf of the applicant on -- 'commissioner of agricultural income-tax, west bengal v. keshab chandra', air 1950 s.c. 265, where it was held that 'hardship or inconvenience cannot alter themeaning of the language employed by thelegislature ..... provisions in the constitution and the only conclusion we can come to, under these circumstances, is that the condition prescribed in section 7(1)(b) of wards act, viz., making of the declaration by the darbar, has not been complied with.18. under these circumstances, the superintendence of the jagir of the applicant could ..... and this shows the incapability of the thakur to manage his thikana affairs in accordance with the provi-sions of section 7 (b), marwar court of wards act, and consequently the thakur deserves to be declared incapable to manage his thikana affairs. besides, the thakur exerts undue influence in the proper discharge of justice and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987(2)WLN52
..... 32(2) of the jagir act and an award for compensation to the tune of rs. 6,45,185.70 p. was passed in favour of late rao dhir singh on november 4, 1960. on february 17, 1961, after deducting amount of rs. 5,409.31 p. on account of dues of agricultural income tax, the balance amount of compensation ..... was paid to rao dhir singh (now deceased). it was further argued that a division bench of this court in state of rajasthan v. rao raja sardar singh 1969 rlw 97 has already held that dues recoverable by the government under the provisions of section 22 of the jagir act could ..... filed objections against the above notices. thereafter, no certificate as required in form no. x was issued against the petitioner as required by the mandatory provisions of the jagir act. according to the petitioner, it was mandatory for the collector to issue(sic) certificate in form no. x specifying the outstanding dues against the jagir in question. the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1979Raj68
..... the language of a statute is clear, the words must be given their ordinary and general meaning without considering the reasonableness of the consequence.21. in commissioner of agricultural income-tax, west bengal v. keshab chandra air 1950 sc 265, das j. while delivering the judgment on behalf of the majority observed, that where the language of ..... open to the courts to adopt any other hypothetical construction on the ground that such construction is more consistent with the alleged object and policy of the act. the words used in the material provisions of the statute must be interpreted in their plain grammatical meaning and it is only when such words are ..... an appeal was filed by the plaintiff to the court of additional district-judge, sikar. during the pendency of that appeal, an application under section 13 (6) of the act, as it stood prior to the amendment, by the rajasthan premises (control of rent and eviction) (amendment) ordinance, 1975, ordinance no. 26 of 1975 (hereinafter referred .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)172CTR(Raj)707
..... was right in holding that the assessee-corporation is constituted for carrying out the activities as laid down in section 10(20a) of the income tax act, 1961.3. whether, on the facts and in the circumstances of the case, the tribunal was right in not reversing the commissioner (appeals) finding that ..... isolated from the development of villages and, therefore, the lands fall within the ambit of corporation engaging into the activities of planning, development and improvement of agricultural lands which related to planning, development and improvement of villages. thus, the answer being self-evident and finally determined by the apex court, in our opinion ..... and(x) repairing and maintenance of any of the foregoing works.'this clearly gives out the object of the act to have a planned development of the pre-dominant activities related to the villages, namely, agriculture and agricultural lands. moreover, the question is now to be taken beyond doubt after the decision of supreme court, which .....
Tag this Judgment!Court : Rajasthan
Reported in : [2004]140TAXMAN102(Raj)
..... rival submissions and given our thoughtful consideration to the facts available on record. in the instant case, it is noticed that all the donors were assessed to income-tax. their identity was not in doubt. all of them were having financial capacity to give gifts. the transactions were through banking channel which shows that the ..... respective account for making the gift. the assessing officer disallowed the gift because those persons were charging interest from the assessee and also receiving lease money on agricultural land and there was no occasion to make the gift to the minor son of the assessee namely shri aditya kumar. the assessing officer held that ..... on record. accordingly, it was held that the transaction fulfilled the requirement of gift as per the parameters mentioned in section 2(xii) of the g.t. act. the commissioner (appeals) opined that the aspect on which the assessing officer had heavily relied, related to the occasion of gift, reciprocal basis and close relations .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)40CTR(Raj)62; [1984]148ITR452(Raj)
..... facts by the assessee, the subsequent information given to the ito could not entitle him to act under section 147(a). it was observed (p. 275) :' at best, therefore, it could be a case of the income-tax officer's reason to believe that income chargeable to tax had escaped assessment in consequence of the information in his possession and not by reason of any ..... present case we can find no reason for which relief should be refused. we have, therefore, come to the conclusion that the company was entitled to an order directing the income-tax officer not to take any action on the basis of the three impugned notices. ' 9. we, have therefore, to see whether the action of the wto in issuing notices under ..... works ltd. : [1979]118itr1(sc) . as the assessee had placed all the primary facts before the wto for the assessment years in question with regard to the value of the agricultural land, there was no failure on her part which would entitle the wto to take recourse to section 17(ixa) of the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj139
..... assigned to the state government under section 15. but here, i have only pointed out that no analogy can be drawn from the re-assessment provisions of the income-tax act. although, ex facie they appear to be similar and identical and the object may also appear to be identical but still their nature is different.27. learned government ..... 'that 31st day of dec., 1978'. then came the last amendment. by section 2 of the rajasthan imposition of ceiling on agricultural holdings (amendment and validation) act, 1979 (act no. 6 of 1979) section 15 of the act was retrospectively substituted for the two periods; (1) from the 1st day of jan. 1973 to the 7th day of apr. ..... it may, at any time within three years of the date of such final order or within two years of the commencement of the rajasthan imposition of ceiling on agricultural holdings (amendment) ordinance, 1975, whichever is later, direct any officer subordinate to it to re-open such decided matter and to decide it afresh in accordance with .....
Tag this Judgment!Court : Rajasthan
Reported in : 2007(2)WLN267
..... of the accused respondent got agricultural land and plots which they purchased and thus the learned trial court has discarded this important aspect of the matter and wrongly treated the income of the sons of accused respondent as rs. 8,00,000/- as per income tax return and also not treated rs. 18,33,966/- as income of accused respondent whereas as ..... to retire on 31.07.1983.3. after completion of the usual investigation, challan under section 13(1)(e) read with section 13(2) of the prevention of corruption act, 1988 was filed against the accused respondent, who denied the same and claimed for trial.4. in trial, prosecution produced as many as 36 witnesses and 293 documents whereas ..... directed against the judgment and order dt. 10.01.2003 passed by the sessions judge, prevention of corruption act, bikaner, whereby he acquitted from the charge under section 13(1)(e) read with section 13(2) of the prevention of corruption act, 1988.2. brief facts of the case are that an f.i.r. no. 133/1992 was .....
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