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The Commissioner of Income Tax and Another Vs. Mrs. B. Sumangaladevi

Court : Karnataka Dharwad

..... . the board is constituted under the central board of revenue act, 1963. it is one of the six authorities constituted under the act (vide sections 116 of the act). this is the highest executive authority for administering the direct tax. it controls all the income tax authorities that are appointed under the income tax act. it is empowered to issue orders and directions to all ..... the officers employed in the department and to make rules for carrying out the provisions of the act (vide sections 119 and 268a of the act). tax payers desire to reduce their tax .....

Jayaraja Hegde Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR1998KAR105; 1998(1)KarLJ426

..... impugned order, is not a speaking order and it has been passed on the very day dharmaraja kattada made the admission. section 48-a(5-a) of the land reforms act clearly says that when there is no objection in respect of any part of the claim, the tribunal may at once pass orders granting occupancy rights.24. it has been ..... 1991 with a view to challenging the impugned order dated 12-8-1986. the c.p. was filed in view of the amendment to section 17 of the land reforms act and she prayed that the c.p. should be converted into writ petition. she pleaded that she had filed appeal before the land reforms appellate authority which came to be .....

Ramchandra Pesticides (P) Ltd. Vs. Cit

Court : Karnataka

Reported in : (2006)204CTR(Kar)133; [2006]285ITR45(KAR); [2006]285ITR45(Karn); [2006]155TAXMAN111(Kar)

..... return required to be furnished under section 139 or section 148, after taking into account the amount of tax, if any, already paid under any provision of this act, the assessee shall be liable to pay such tax before furnishing the return and the return shall be accompanied by proof of payment of such tax.(2) after ..... response. therefore, the assessing officer held that the assessee had no explanation to offer and proceeded to levy penalty of rs. 12,360 under section 140a(3) of the act. in appeal, the commissioner (appeals) confirmed the levy of penalty. the assessee preferred a second appeal to the tribunal. before the tribunal, a copy of the explanation ..... the assessee, the income tax appellate tribunal, bangalore bench, bangalore, has referred the following questions of law for our opinion under section 256(1) of the income tax act, 1961 :'1. whether, the tribunal is right in law in holding that penalty under section 140a(3) for non-payment of tax on admitted income is leviable after .....

Rangappa Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1991KAR3208

..... 1986. but such an interim order does not fall within the ambit of explanation-1 to the first proviso to sub-section (1 a) of section 6 of the act. the said explanation reads thus: 'in computing the period of three years specified in this sub-section, any period during which any action or proceeding to be taken ..... did not quash the notification but only permitted the petitioners to file objections treating the notification as the one issued under sub-section (1) of section 4 of the act without applying urgency clause and directed the land acquisition officer to enquire into the objections and dispose of the same in accordance with law. it is relevant to notice ..... land is not amenable for applying the urgency clause because the land cannot be held to fall within the explanation to sub-section (1) of section 17 of the act inasmuch as there are permanent structures on the land in question. 3. it is unnecessary to examine the other contentions raised by the petitioner in this petition. the .....

The Commissioner of Income Tax Vs. M.P. Jayaram and ors.

Court : Karnataka

Reported in : ILR1998KAR3261

..... the status of aop and in this view, the madras high court in the case of venkatakrishna rice company : [1987]163itr129(mad) held:'under the scheme of the income-tax act, an association of persons and its members are two distinct entities and the income-tax officer has a choice of either assessing the association as a whole on its total ..... share income in their individual returns and accordinglyassessments had been made. after completion of the assessment, the income-tax officer issued a notice under section 148 of the income-tax act, being of the view that the entire income-tax from cinema theaters is assessable in the status of association of persons. the assessee disclosed only the income, but however, the ..... orderbhaskar rao, j.this is a reference made under section 256(1) of the income-tax act, by the revenue to decide the following question of law:'whether on the facts and in the circumstances of the case, the tribunal was right in holding that the income .....

The Commissioner of Income Tax, Bangalore and Another Vs. Indramma and ...

Court : Karnataka

..... have taken place for both the returns. having accepted the returns filed by making an assessment the assessing officer cannot subsequently invoke section 166 of the act and choose to re-assess either the trust or the beneficiary. it is undisputed that the assessing officer has an authority under section 166 to exercise ..... can be exercised by the assessing officer. therefore, the assessing officer has exercised his option of assessing the beneficiary under section 166. section 161 of the act deals with the liability of the representative assessee. the trustee has furnished the returns of income in respect of the beneficiary, namely, the representative assessee for ..... of admission are reformulated as follows:- "1) whether the tribunal was correct in holding that the assessing officer invoking the jurisdiction under section 166 of the act cannot pass an order of assessment in the hands of the assessee's beneficiary as was done by the assessing officer and reversed by the appellate commissioner .....

Kingfisher Airlines Limited Vs. State Bank of India and Others

Court : Karnataka

..... supreme court reproduced a passage stating the position of a secured creditor, in the winding up of a company, from the judgment authored by l.ord wren bury in food controller v. cork, 1953 appeal cases, 647, which reads thus: 'the phrase 'outside the winding up' is an intelligible phrase if used, as it often is, with ..... under section 29 of the sfc act. it was further observed that though the companies act may be a general law, the previsions introduced therein in 1985 were intended to confer special rights on the workers and ..... though the sfc act was enacted in 1951, the provisions contained in section 529 and 529a were introduced in 1985 and therefore, placing reliance on its judgment in a.p state financial corporation vs. official liquidator, (2000) 7 scc 291, held that the amendments made in section 529 and 529a would override and control all the rights .....

Bpl Ltd. Vs. Deputy Cgt

Court : Karnataka

..... of the calcutta high court held that the transfer by the petitioner of the assets at book value to the company in which the petitioner was automatically interested or had controlling interest was not a deemed gift.the supreme court in reva investment (p) ltd. v. cgt : [2001]249itr337(sc) , has ruled reading as under - ..... are raised. the assessing authority negatived the contentions urged by the appellant and an order was passed under section 15(3) read with section 16 of the act. assessing authority after considering the material facts ordered payment of gift-tax by holding that the shares transferred by the appellant company was for inadequate considerations, and ..... for the purpose of assessment in the case on hand. according to him, there are no grounds available for issuing reopening notice under section 16 of the act. insofar as satisfaction is concerned, he would say that the said satisfaction is based on irrelevant facts, and that therefore, matter requires an interference by this .....

The Commissioner of Income Tax and Another Vs. M/S Standard Chartered ...

Court : Karnataka

..... set-down in section 153, this situation can be remedied by the assessing officer by invoking section 147. the word assessment has been defined in the act in a most unsatisfactory manner, merely by stating that it includes reassessment. a more comprehensive definition is readily available in the australian decision titled batagol v. federal ..... must first be brought to their logical conclusion by framing an assessment before embarking on the proceedings as envisaged in sections 147/148 of the income-tax act; or more precisely stated, can resort to section 147 be made even whilst the normal assessment proceedings are pending conclusion. to find the answer we ..... order and passing the re-assessment; that period of limitation contemplated for either reopening or concluding an assessment as provided for under section 10a of the act is independent of the period of limitation provided for passing or concluding an assessment and it is because of the confusion between the situation of assessment and .....

Maha Ganapati Shankara Devasthana, Sirsi and Others Vs. State of Karna ...

Court : Karnataka Dharwad

..... of any monthly or annual grant from public revenue or any amount under the karnataka certain inams (abolition) act, 1977. ? section 24: controlling authorities: 1) the commissioner shall be the chief controlling authority in respect of all matters connected with notified institutions and he shall perform such duties and exercise such ..... (h) the establishment and maintenance of orphanages for hindu children; (i) the establishment and maintenance of asylums for persons suffering from leprosy or other incurable disease; (j) the establishment and maintenance of poor homes for destitute, helpless and physically disabled persons; (k) the establishment and maintenance of hospitals and dispensaries ..... court. it is emphasized that neither the amending act of 2011 nor the amending act of 2012 claim to be in the nature of validating legislation, but are clearly acts amending and further amending the principal act, which, at best, is in suspended animation by virtue of the interim order of stay granted .....