Judgment Search Results Home > Cases Phrase: appropriation no 2 act 2006 Court: patna Page 16 of about 315 results (0.064 seconds)

A.K. Mishra Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD37(Pat.)

..... send an extract of paras 15 and 16 of his order to the commissioner of income-tax, ranchi (under whose jurisdiction the concerned assessing officer was functioning) with a direction to the cit to initiate appropriate departmental enquiry into the whole matter and fix responsibility of concerned officer(s) with a further direction to take suitable action as provided in law against delinquent departmental officers and to record their misconduct in the annual confidential ..... several courts have uniformly laid down in countless decisions that the power of remand by an appellate authority should be used very sparingly and in most deserving and appropriate cases when upon closer examination of the case it is noticed that the order of the inferior court or tribunal is palpably and patently erroneous and illegal or that great prejudice or justice ..... to presume that there was intentional and deliberate disobedience on the part of the departmental officers and they had rendered themselves liable for imposition of penalty as laid down in section 272a(1)(c) of the it act and had committed offences punishable under sections 175, 186, 187 and 188 of the indian penal code and were also liable for departmental action as provided in rule 3 of the ccs (conduct) ..... accountant member considered it appropriate and in the interest of justice to restore the matter to the file of the assessing officer, with specific directions, giving sufficient scope to the assessing officer to act in accordance with law, .....

Takshila Educational Society Vs. Dit (investigation)

Court : Patna

..... who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (i) of sub-section (1) of section 2 of the information technology act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents;(iii) seize any such books of account, other documents, money, bullion, jewellery or other valuable ..... or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property),then,(a) the director general or director or the chief commissioner or commissioner, as the case may be, may ..... not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceedings under the indian income tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly ..... it was also observed by the supreme court that in appropriate cases a writ petition may lie challenging the validity of action taken under section 132, even before the investigation pursuant to the action taken by the income tax .....

Arun Kumar Vs. State of Bihar

Court : Patna

..... such for the period he has not been granted consolidated registration the general rule as contained under rule 3(1) has to be observed and the authorities have to proceed under the act and take appropriate action in case of nonregistration in different circles or sub-circles. ..... sub-rule (4)(d) provides that grant of consolidated registration shall not divest the taxing authorities or inspectors of the circle of their powers under section 33 of the act with regard to circle or sub-circle in which the dealer sells goods, meaning thereby that if the consolidated registration has been allotted and the dealer has been registered in ..... to clarify that grant of consolidated registration does not mean that the taxing authorities or the inspectors are divested of their power conferred under section 33 of the act which empowers them to direct the dealer to produce accounts, registers or documents or to furnish any information relating to the financial transaction of the dealer, etc. ..... in different circles or sub-circles if he has more places of business in different circles or sub-circles and secondly to save the public time and energy of the authorities under the act in the sense that they may not have to go to same set of papers/ documents for passing orders for registration, assessment, etc. ..... 3, 1995 in exercise of delegated power by the state government under section 22 of the bihar excise act invited tender for wholesale supply of country liquor for a period july 1, 1995 to march 31, 1999 .....

Social Action for Relief To the Consumer and Anr. Vs. Ranchi Municipal ...

Court : Patna

..... value can only be fixed having regard to the fair rent of the building within the meaning of bihar buildings control act, it would be appropriate to have a look at section 8 (1) (c) of the buildings control act which contains the provisions for determining the fair rent of a building. ..... the corporation's scheme and examining the petitioners challenge to it, it would be appropriate to briefly out line some relevant antecedent facts and circumstances leading to the ..... 'rato of free primary education cess--(1) the free primary education cess shall(a) * * ** **(b) in the area to which the patna municipal corporation act, 1951 (bihar act xiii of 1952), applies, be forty per cent of the tax on a holding under clause (a) of section 123 of the act and shall be recoverable in the same manner as if it were tax, and(c) * * * * + *(2) the proceeds of the free primary education cess realised under clauses (a) or (b) ..... sinha further sought to develop the point by submitting that the corporation had power to make rules only on the subjects enumerated in section 538 of the act but none of the subjects listed in that section related to tax or rates of tax and therefore it was not within the corporation's power to ..... counter-affidavit is as follows:'it is relevant to state here that on coming into force of section 303a of the patna municipal corporation act, there respondents gave notices to the respective owners to demolish/close the service latrines and convert the same into no water flush latrines .....

Mr. FranklIn J. Qureshi and Smt. Sarla Veena Lyall and anr. Vs. the St ...

Court : Patna

..... so deceived to deliver any property to any person, or to consent that any person shall retain any property, or intentionally induces the person so deceived to do or omit to do anything which he would not do or omit if he were not so deceived, and which act or omission causes or is likely to cause damage or harm to that person in body, mind, reputation or property, is said to 'cheat'. 19. ..... there is no allegation of entrustment of any property to the accused by the complainant nor there is any allegation of mis-appropriation of any property. ..... from the above definition, it is quite cler that two dominent ingredients of criminal breach of trust are (i) entrustment of property and (ii) dishonest mis-appropriation thereof. ..... where there is an express legal bar engrafted in any of the provisions of the code or the concerned act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the code or the concerned act, providing efficacious redress for the grievance of the aggrieved party. 7. .....

Shree Prakash Singh Vs. State of Bihar and ors.

Court : Patna

..... the nature of things, there is no abdication of legislative function by parliament in delegating its power under section 8 in favour of the central government which will be the appropriate authority to consider from time to time as to the items to be included in or omitted from the schedule in the light of knowledge and experience gathered from the nook ..... specified area and the same run s as follows; '(3) notification of intention of exercising control over purchase, sale, storage and processing of agricultural produce in specified area,--(1) notwithstanding anything to the contrary contained in any other act for the time being in force, the state government may, by notification, declare its intention of regulating the purchase, sale, storage and processing of such agricultural produce and in such area, as may be specified in ..... for the better regulation of buying and selling of agricultural produce and the establishment of markets for agricultural produce in the state of bihar and for matters connected therewith, the main object of the act is to protect the growers of agricultural produce who on account of their ignorance, illiteracy and lack of collective bargaining power may get exploited by middlemen and economically strong purchasers of their agricultural produce ..... in framing schemesand reading the preamble, the scheme and the other provisions of the enactmenttaking note of the general economic situation in the country, the authoritiesconcerned had to frame appropriate schemes. .....

Takshila Educational Society Vs. Director of Income-tax (investigation ...

Court : Patna

..... who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the information technology act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents ;(iii) seize any such books of account, other documents, money, bullion, jewellery or other valuable ..... or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property),then,-(a) the director general or director or the chief commissioner or commissioner, as the case may be, may ..... not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly ..... it was also observed by the supreme court that in appropriate cases a writ petition may lie challenging the validity of action taken under section 132, even before the investigation pursuant to the action taken by the income-tax .....

Orchid Healthcare a Division of Orchid Chemicals and Pharmaceuticals L ...

Court : Patna

Reported in : AIR2010Pat46,2010(58)BLJR231,LC2010(1)14

..... . therefore, we think, the appropriate order to be made is that injunction either in the favour of the appellant or against them or vice versa is not appropriate and the proceedings in the suit shall be conducted as expeditiously as possible or the registrar under the trade and merchandise marks act, 1958 may decide the matter which may govern the rights of the parties.9 ..... the title suit was filed by the plaintiff-respondent ist set praying for declaration that the defendants are indulging in the act of passing off their product as of the plaintiff and further for seeking permanent injunction restraining the defendants from using the trade mark avastin for marketing their product or any other mark, which is similar to it in ..... . the appellate court also took note of the number of prosecutions initiated against the defendants under the prevention of food adulteration act in respect of pan masala and gutkha sold under the name 'manikchand' and indicated that the plaintiff would be seriously prejudiced and its reputation affected, if the defendants are allowed to carry on their trade in these ..... subsequently, the said order was extended by order dated 29.4.2006 restraining the defendants till the disposal of the suit.10. ..... these two miscellaneous appeals have been filed against the orders dated 2.12.2004 and 29.4.2006 passed by the additional district judge xi, patna in title suit no. ..... . accordingly, the orders dated 2.12.2004 and 29.4.2006 passed in title suit no .....

Pankaj Kumar Vs. the State of Bihar and ors.

Court : Patna

patna high court mjc no.817 of 2011 (5) dt.11-01-2012 in the high court of judicature at patna miscellaneous jurisdiction case no.817 of 2011 ====================================================== pankaj kumar .... .... petitioner/s versus the state of bihar & ors. .... .... respondent/s ====================================================== appearance : for the petitioner/s : mr. lovekush kumar for the respondent/s : mr. s.raza ahmad aag9 ====================================================== coram: honourable mr. justice navin sinha oral order (per: honourable mr. justice navin sinha 11. 01-2012 heard learned counsel for the petitioner and the opposite parties. by consent of the parties the matter is referred for appropriate decision in accordance with law by the empowered standing committee of the municipality concerned under section-22 of the bihar municipal act. it is expected that the empowered standing committee, if satisfied, shall while taking an appropriate decision also deal with the issues of restitution, if the petitioner raises any such claims. let such decision be taken by the empowered standing committee within a maximum period of two months from the date of receipt/production of a copy of this order before the executive officer of the municipality. the application stands disposed. (navin sinha, j) krishna chandra jha/-

Fourth Income-tax Officer Vs. Karimia Trust

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1993)45ITD63(Pat.)

..... 1971 and that earlier to such amendment the statute had not provided for any liability upon the trustees of the trust to file the return of income and only because of amendment appropriate rule was also inserted in the income tax rules prescribing the manner in which and the particulars required to be filed in the form newly inserted for charitable or religious trusts or institutions.interest ..... 1971 and that earlier to such amendment the statute had not provided for any liability upon the trustees of the trust to file the return of income and only because of amendment appropriate rule was also inserted in the income tax rules prescribing the manner in which and the particulars required to be filed in the form newly inserted for charitable or religious trusts or institutions.interest ..... proposition because i find that earlier to such amendment the statute had not provided for any liability upon the trustees of the trust to file the return of income and only because of amendment appropriate rule was also inserted in the income-tax rules prescribing the manner in which and the particulars required to be filed in the form newly inserted for charitable or religious trusts or ..... the controversy appropriate amendment was made to section 139 by inserting an explanation 2 to section 139 by the taxation laws amendment act, ..... restored to the division bench for passing an appropriate order in conformity with the majority views expressed on all the four points of law referred under section 255(4) of the act .....