Court : Rajasthan Jodhpur
..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 10.2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 10.2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 10.2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... that no substantial question of law is involved in this appeal filed by the revenue under section 260-a of the income tax act, 1961 [ the act ].against the order dated 17.12.2012 passed in ita no.387/ju/2011 by the income tax appellate tribunal, jodhpur bench, jodhpur [ the itat ].for the assessment year 2007-08. the sum and substance of the matter could ..... facilities. it was by virtue of insertion of sub- section (4) by finance act, 2006 with effect from 01.04.2007 that the provisions of section 80p were made inapplicable in relation to any co-operative bank other than the primary agriculture credit society or primary co-operative agriculture and rural development bank. apparently, the claim for this deduction in the assessment year .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... m/s maheshwari agro industries vs. union of india & ors. reported in (2012) 346 itr375: (2012) 2 rlw1912 while holding that the commissioner of the income-tax (appeals) had an inherent power to entertain the stay application in a pending appeal against the rejection of the stay petition by the assessing authority read into the unoccupied ..... in support of his contentions:1. m/s j.k.cotton spinning & weaving mills co. ltd. vs. state of u.p. & ors. - air1990sc1808 2. kanhaiya lal vs. rajastan agriculture university & ors. - 2005 (1) rlr222 3. om prakash vs. state of punjab 2006 (5) slr252 4. national insurance co. ltd. & anr. vs. kirpal singh civil sbcwp ..... servants and constitutional functionaries. in the case of a government servant/or functionary who cannot under the conditions of his service/or office, by his own unilateral act of tendering resignation, give up his service/or office, normally, the tender of resignation becomes effective and his service/or office-tenure terminated, when it is .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... be executed in their favour and it was also agreed that the cost of litigation in respect of the said agriculture land would be borne by the plaintiffs.3. it is case of the plaintiffs that after the dispute with regard to the title of the defendants became clear ..... sum of rs.3,75,000/- was paid by the plaintiffs to the defendants under these two agreements. since, some litigation was pending with respect of the said agriculture land, it was agreed between the parties that upon the title of the defendants being cleared, the plaintiffs would pay the remaining consideration and the registered sale deed would ..... ram singh s/o ghasi ram & ors.2. the said suit for specific performance was filed by the plaintiffs bhikam chand & ors. on 2/11/2004 in respect of agriculture land belonging to ghasi ram, father of the present appellant-defendant ram singh, ad-measuring 28 bighas 19 biswas situated of khasra no.821, 822, 823, 824, 827 & .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... owners of the property of the company. the proper approach to the solution of the question is to concentrate on the plain words of the definition of agricultural income which connects in no uncertain language revenue with the land from which it directly springs and a stray observation in a case which has no bearing upon the ..... restrictions, prohibits the grant of the lease to any person who does not hold a certificate of approval from the state government or who has not produced an income tax clearance certificate. it does not prohibit any grant on the ground that the application for it is defective or not accompanied by a map. the form of ..... be said to be carrying on its business pursuant to the authority of the central government?. that obviously cannot be said of a company incorporated under the companies act whose constitution, powers and functions are provided for and regulated by its memorandum of association and the articles of association. an incorporated company, as it well known, .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the application and opposed the prayer made therein. in the reply, the first respondent has also invoked section 52 of the transfer of property act, 1882 and submitted that transfer of agricultural land during pendency of the suit without permission of the court is void. moreover, it is also averred that the so-called title of ..... in the name of his wife smt.shanti devi. the first respondent has joined issue with the appellant on the agricultural land by asserting that the said land was purchased by late shivram out of the income jointly earned by late shivram and the respondent as father and son and, therefore, after death of late shivram, ..... ) " :- ) (4) 9 " :- ) " the appellant made a specific averment in the plaint that the entire property was purchased by late shivram tak at villages boranada and narnadi out of the income of the joint family and as such the appellant plaintiff and her mother are only two legal representatives to inherit the same. for other land property also, it is urged .....
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