Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 60 manner of service of notices Sorted by: recent Page 93 of about 1,041 results (0.134 seconds)

Smt. Ravinder Kaur Widow of Late Ranjit Singh Mann, Vs. Smt. Amarjit K ...

Court : Mumbai

Reported in : 2009(4)BomCR705

..... her husband in motel business and her evidence not disclosing the appellants having sustained any loss in the agricultural income and the business of the truck, considered on the backdrop of admission given by her and matters from income tax returns clearly reveals that finding arrived at by the tribunal of deceased spending an amount of rs. ..... to his death.16. apart from the aforesaid state of affairs regarding evidence placed before the tribunal by claimants still considering purpose for which motor vehicles act legislation is made and mainly provision for awarding compensation incorporated therein and taking into consideration the admission given by the appellant that she is getting an ..... multiplier applied, the settled legal position regarding the application of multiplier being that the matters from the second schedule of the motor vehicles act are to be predominately used for the purpose of assessing the compensation in the claim preferred under section 163a of the motor vehicles .....

Prime Securities Ltd. Vs. Varinder Mehta, Assistant Commissioner of In ...

Court : Mumbai

Reported in : (2009)226CTR(Bom)247; [2009]317ITR27(Bom); [2009]182TAXMAN221(Bom)

..... of an individual assessee should be signed by the assessee himself or could be signed by the agent under the provisions of the bengal agricultural income-tax act, 1944. after considering the scheme of the act and the rules of interpretation, the supreme court was pleased to observe that hardship or inconvenience cannot alter the meaning of the language ..... fresh shares issued by the petitioner, petitioner ceased to be a holding company of great eastern shipping company ltd. and consequently, benefit of section 47 of the income-tax act was not available. the assessment year was 1991-92. the previous year would be 1990-91. admittedly, when the petitioner filed the return, it was a ..... calcutta high court was the validity of intimation under section 143(1)(a) and the constitutionality of sections 143(1)(a) and 143(1a) of the income-tax act. the company in its return for the assessment year 1989-90 discloses business loss on the ground that cash compensatory support was not taxable and that even .....

Dr. Mrs. Shanti Roy Vs. Chief Commissioner of Income-tax and anr.

Court : Patna

Reported in : (2010)229CTR(Pat)299,[2009]319ITR350(Patna)

1. the appellant in the two appeals is a doctor and gynaecologist and obstetrician and an assessee under the provisions of the income-tax act, 1961 (hereinafter to be referred to as 'the act'. the appeals are with respect to the assessment year 1994-95. miscellaneous appeal no. 59 of 2002 is with respect to the order of assessment whereby the figures ..... provided by shri jagat bali roy, her father-in-law, a lawyer at gopalganj. he was in a position to make expenses because he was a lawyer, and had agricultural income of rs. 44,000 during the period in question. the question whether or not the family had disowned the marriage and had refused to participate in the wedding and ..... that the amount has been spent by the father-in-law has been discarded, inter alia, on the ground that her claim that the father-in-law had disclosed the agricultural income of rs. 44,000, has been found to be false, by the authorities, not having been disclosed in his returns. this is once again a question of fact .....

Smt Chowdamma W/O Late Basappa and ors. Vs. the Commissioner, Bangalor ...

Court : Karnataka

..... petitions were filed only for declaration that the scheme has lapsed and the learned single judge has rightly held that scheme has not lapsed under section 27 of the bda act since there was no merit in the writ appeal, the writ appeal has been dismissed on merits. order dated 16.10.2008 is a detail order confirming the order passed .....

Sri Anthony Swamy S/O Late Prakashappa Vs. Mrs. Renu Mukunda W/O Mukun ...

Court : Karnataka

..... /form lay-out and to issue possession certificate in their favour. that the vendor cannot convey better title than what he possess. under section 8 of the transfer of property act, the 17th respondent/society cannot convey better title than what it possess.9. he further states that the learned trial judge has failed to exercise the jurisdiction vested in the ..... name in respect of his property. that his name has not been notified in the preliminary and final notifications under sections 4(1) and 6(1) of the land acquisition act.7. he further states that the court below has failed to consider that the respondents themselves have no right, title and interest of the suit schedule property. if the injunction .....

Vijaya Kumar Shetty S/O. B. Bhoja Shetty, Vs. the State of Karnataka

Court : Karnataka

..... grievous injury to pw 1. it could be safely held that lie must have intended to cause only a simple hurt. therefore, i am of the considered opinion that the act of the accused. no. 1 at best constitutes an offence punishable under section 324 ipc. hence, the conviction of these accused-appellants deserves to be altered from the offence ..... and as such, no illegality has been committed by the trial court in invoking the provisions of section 34 ipc for convicting the accused nos. 3 and 4 for the acts committed by the accused nos. 1 and 2. he further contended that, since accused no. 1 assaulted the complainant with knife and thereby inflicted the injury, which, according ..... sections 448, 323, 326 and 506(2) r/w section 34 of ipc, but acquitted them of all the offences under section 3(1)(xi) of sc & st act.4. the appellants herein have challenged the impugned judgment and order of conviction and sentence passed against them for the said offences. but the complainant-state has not chosen to .....

Chowgle and Company by Its Gpa Holder, Mr. Sanjeev Kumar S/O Sri Hiral ...

Court : Karnataka

..... forest authorities have every right to initiate action against the persons who violate the terms of the lease and conditions of the lease agreement and the kf act, also empowers the respondents authorities to seize, confiscate and forfeit the forest produce, tools, vehicles and machineries that are used for illegal removal of ..... fault against the executives for their failure to implement such laws to protect the environment and ecology, the petitioner projects the grievance against the executives for acting upon the lokayukta report but, under such circumstances, in our considered opinion, the executives should have a free hand to proceed with investigation further into ..... it would not be safe for the respondents to initiate lawful action based on the lokayukta report or the satellite sketches enclosed therewith against the unlawful acts alleged to have been committed by the petitioner by illegal mining operation encroaching into the forest area in violation of the conditions of the lease .....

Smt. Ambika Ghorpade W/O Sri Karthikeya Ghorpade Vs. State of Karnatak ...

Court : Karnataka

..... forest authorities have every right to initiate action against the persons who violate the terms of the lease and conditions of the lease agreement and the kf act, also empowers the respondents authorities to seize, confiscate and forfeit the forest produce, tools, vehicles and machineries that are used for illegal removal of ..... fault against the executives for their failure to implement such laws to protect the environment and ecology, the petitioner projects the grievance against the executives for acting upon the lokayukta report but, under such circumstances, in our considered opinion, the executives should have a free hand to proceed with investigation further into ..... it would not be safe for the respondents to initiate lawful action based on the lokayukta report or the satellite sketches enclosed therewith against the undautful acts alleged to have been committed by the petitioner by illegal mining operation encroaching into the forest area in violation of the conditions of the lease .....

Bhanu Constructions Company Limited Vs. Recovery Officer, Debts Recove ...

Court : Andhra Pradesh

Reported in : 2009(3)ALT757

..... proposal. he has also submitted that the petitioner was agreeable to deposit the amount required to be deposited under rule 60 of the second schedule to the income tax act.20. thereafter, sri ravi has submitted that respondent no. 1 had no jurisdiction to execute the recovery certificate in respect of the properties situated outside ..... , the upset price of the said property was also not fixed in consultation with the petitioner. similarly, the property shown at item no. 3, comprising of agricultural lands situated in paritala village of krishna district, was sold for rs. 17.88 crores, whereas the market value of the same was rs. 25 crores. ..... respondent nos. 2 and 3 herein respectively. for the purpose of securing repayment of the loans, the petitioner and its guarantors had mortgaged certain immovable properties like agricultural lands situated in krishna and guntur districts and open lands with a building in hyderabad. when the petitioner failed to repay the loan amount, respondent nos. .....

Commissioner of Income Tax Vs. P. Sekar Trust and Peegee Trust

Court : Chennai

Reported in : (2009)225CTR(Mad)390

..... in holding that in the case of the assessee trust, the beneficiaries and their shares are determinate and, therefore, the trustees could not be assessed for tax and the provisions of section 164 of the income tax act are not attracted?the appeals in t.c. (as) nos. 929 to 932 of 2004 were admitted by this court on 20.07.2005 on two ..... by the author of the trust. it should also include any other gifts, donations and endowments given by any other person or persons and include 9/10th share of net agricultural income, 9/10th share of the net capital gains after deducting expenditures, and 9/10th share of all other net ..... income and their corresponding investments. losses suffered in respect of investment activity or agricultural business of the trust or on sale of its investments (i.e., assets) of the trust should be deducted from capital fund.6. the trust deed clarified that in order .....