Court : Jharkhand
Reported in : [2006(3)JCR518(Jhr)]
..... four of the writ petitions relate to the assessment years 1985-86 to 1988-89, wherein, the petitioner has exhausted all its statutory remedies, such as, appeal, review and revision but being unsuccessful and aggrieved, has preferred these writ petitions. ..... this, part in respect of any period shall be initiated and completed except before the expiry of four years from the expiry of such period:provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision or reference of review shall be initiated and completed before the expiry of two years from the date of communication of such order to the assessing authority.from the pleadings, as made by the petitioner in the aforesaid three cases and not disputed by the ..... case numbers of these three writ petitions and their respective assessment year are as follows: case no. ..... the case numbers and their respective assessment year are as follows: case no. ..... 466/05 1988-89other three writ petitions relate to the assessment years 1990-91 to 1992-93. ..... 533 of 2005, which relate to three assessment years viz. ..... assessment year w.p.(t)no. ..... assessment year w.p.(t)no. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2009(57)BLJR2763
..... (v) for issuance of an appropriate writ or writ in the nature of certiorari for quashing the order of assessment made in respect of the assessment year 2005-06 (annexure-4) being wholly illegal, invalid and arbitrary being violative of article 301 of the constitution of india as well as article 14 of the constitution of india to the extent the said assessment order relates to disallowance of the claim of the petitioner for purchase of raw materials at concessional rate and levy of tax on the ..... (v) for issuance of an appropriate writ or writ in the nature of certiorari for quashing the order of assessment made in respect of the assessment year 2004-05 (annexure-5) being wholly illegal, invalid and arbitrary being violative of article 301 of the constitution of india as well as article ..... (vi) for issuance of an appropriate writ or writ in the nature of certiorari for quashing the notice of demand dated 31.12.2008 (annexure-4/1) raised pursuant to the aforesaid assessment order, to the extent it relates to disallowance of the claim of the petitioner for purchase of raw materials at concessional rate and levy of tax on the petitioner under section 13(3) of the bihar finance act ..... in the aforesaid premises, the petitioners may avail the statutory remedy of appeal, if already filed, against the assessment order passed by the respondent-authority and raise all the points which have not been considered by the authority.these writ petitions are, therefore, disposed of with a direction to .....
Tag this Judgment!Court : Jharkhand
Reported in : [2008(1)JCR210(Jhr)]; (2009)21VST173(Jharkh)
..... annexed certificate issued by the commercial tax department, government of pondicherry to the effect that assessment proceedings were completed in respect of the assessment year 1994-95 wherein the petitioner declared a gross turnover under the central sales tax act including the ..... of pondicherry to the effect that in respect of the assessment year 1994-95, the assessment proceeding has already completed and the petitioner has declared a gross turnover under the central sales tax act, 1956 ..... (7) to deal with cases where the contractor does not maintain proper accounts or the account books produced by him are not found worthy of credence by the assessing authority the legislature may prescribe a formula for deduction of cost of labour and services on the basis of a percentage of the value of the works contract but while doing so it has to ..... that the petitioner is engaged in execution of works contract in the state of bihar relating to the railways electrification works for the assessment year 1994-95. ..... and discharged their tax liability for the assessment year 1994-95. ..... it is also not in dispute that during the relevant year, no assessment can be done in respect of works contract inasmuch as there was no sale of ..... are exigible to sales tax to pondicherry jurisdiction under central sales tax act, 1956 and further prayed for issuance of appropriate writ in the nature of certiorari for quashing the order of assessment for the year 1994-95 so far as raising of additional tax demand of rs. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]
..... return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made:provided that the assessing officer shall assess or reassess the total income in respect of each assessment year falling within such six assessment years:provided further that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section pending on the date ..... 7 of 2003 dated 5th september, 2003 which are reproduced herein below:65.1 the existing provisions of the chapter xiv-b provide for a single assessment of undisclosed income of a block period, which means the period comprising previous years relevant to six assessment years preceding the previous year in which the search was conducted and also includes the period up to the date of commencement of such search and lay down the manner in which ..... account, other documents or any assets are requisitioned under section 132a after the 31st day of may, 2003, the assessing officer shall-(a) issue notice to such person requiring him to furnish within such period, as may be specified in the notice, the return of income in respect of each assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]
..... this act, fails, without reasonable cause, to furnish within the period specified in sub-clause (iii) of clause (a) of sub-section (1) of section 153 a return of his income which he is required to furnish under section 139 in respect of any assessment year commencing on or after the first day of april, 1974, and until the expiry of the period aforesaid, no notice has been issued to him under sub-section (2) of section 139 or section 148 and the income-tax ..... in respect of which no penalty under clause (iii) of this sub-section had been levied, that part of the amount so added or deducted in such earlier assessment year immediately preceding the year in which the receipt, deposit, outgoing or investment appears (such earlier assessment year hereafter in this explanation referred to as the first preceding year) which is sufficient to cover the amount represented by such receipt, deposit or outgoing or value of such investment (such amount or value hereafter in this explanation referred to as the ..... officer or the appellate assistant commissioner [or the commissioner (appeals)] is satisfied that in respect of such assessment year such person has taxable income then, such person shall, for the purposes of clause (c) of this subsection, be deemed to have concealed the particulars of his income in respect of such .....
Tag this Judgment!Court : Jharkhand
Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]
..... under section 18(1) of the act with respect to all the assessment years 1968-89 to 1970-71 calling upon it to appear with the documents for starting reassessment proceedings on the ground that petitioner-firm was allowed certain deduction in the original assessment order which was not legal or permissible under section 7(2)(b) ..... wrongly made, the prescribed authority may, subject to such rules may, be made by the state government under this part, and -(a) within eight years from the date of the order of the assessment or reassessment where the said authority has reasons to believe that the dealer has concealed, omitted or failed to disclose willfully the particulars of such turnover ..... or has furnished incorrect particulars of such turnover and thereby re turned figures below the real amount,(b) within eight years' from the date of the order of the assessment or reassessment in any other case.serve on the dealer a notice containing all or any of the requirements which may be included in a notice under subsection (2) ..... of certiorari for quashing the demand notice dated 4.3.2006 relating to assessment year 1991-92 issued by the deputy commissioner, commercial taxes, urban circle, jamshedpur, pursuant to the order dated 27.2.2006 passed under the provision of section 19(2) of the bihar finance act, 1981 and further for quashing the entire proceedings of reopening of the assessment proceedings on the basis of audit objection in respect .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)218CTR(Jharkhand)176; [2008]301ITR156(Jharkhand); [2008(1)JCR362(Jhr)]
..... shall serve on the assessee a notice requiring him to furnish within such period ( ****) as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this act shall, so far as may be, apply accordingly ..... sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the lend of relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and ..... if the reasons so recorded are such that, on their basis, it can possibly be said that income chargeable to tax has escaped assessment for a certain assessment year because of the omission of failure on the party of the assessee to make a return for that year or to disclose fully and truly all material facts necessary for such assessment, there can be a valid case for invoking the jurisdiction conferred by clause (a) of section 147. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)
..... therefore, the revised return, if at all, had to be filed by 31.7.2000 relating to the assessment year 1998-99 and 31.7.1999 relating to the assessment year 1997-98. ..... the facts relating to the two assessment years are more or less identical and hence need not be ..... wp (t) 189 of 2003 relates to the assessment year 1998-99 under the bihar finance act and wp (t) ..... 2003 relates the assessment year 1997-98. ..... once we exclude the revised returns filed by the assessee which the assessee was bound to do within the time fixed by section 16(4) of the bihar finance act, the only factual material available before the assessing authority was the return filed by the assessee and the claim made by the assessee that the sales were inter-state sales. ..... reliance on the decision of the patna high court by itself cannot alter the position or demonstrate before us that the procedure adopted by the assessing authority and the finding rendered by it are unsustainable, viewed from the angle of exercise of jurisdiction under article 226 of the constitution of india ..... but in the case on hand, in our view, it is not necessary to go into that question since we find that the assessing authority was justified in proceeding to complete the assessment on the basis of the returns filed by the assessee and in the absence of any other clinching or compelling materials leading to a ..... the writ petitions are filed to quash the orders of assessment for the respective years under the central sales tax act and under the bihar .....
Tag this Judgment!Court : Jharkhand
Reported in : (2007)213CTR(Jharkhand)557; [2008]298ITR78(Jharkhand); [2006(4)JCR21(Jhr)]
..... 784 and additional depreciation under section 32(1)(iia) of the income-tax act, 1961, on a computer purchased by the assessee during the previous year relevant to the assessment year, it appears to us from the order of the tribunal that there is no dispute that the computer purchased by the assessee is not ..... filed under section 256(2) of the income tax act, 1961 the income tax appellate tribunal, patna bench, patna, has referred the following question to this court for decision relating to assessment year, 1984-85:(i) whether the tribunal is correct in law in holding that on computer, investment allowance and additional depreciation are not allowed? ..... the court held:the assessment year involved is 1984 for which the accounting year ended on march 31, 1984, about the use of the computer in question, the tribunal has found the following facts:in this case, there is no dispute that the computer has ..... 5000 supercomputer system with accessories during the previous year relevant to assessment year 1984-85. ..... accessories during the previous year relating to assessment years 1984-85. ..... assessment year ..... owned by the assessee and is wholly used for the purposes of business carried on by him, in accordance with and subject to the provisions of section 32a, deductions shall be allowed in respect of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed or if the ship, aircraft, machinery or plant is first put to use in the immediately succeeding previous .....
Tag this Judgment!Court : Jharkhand
Reported in : (2008)218CTR(Jharkhand)670; [2008]302ITR57(Jharkhand); [2008(1)JCR513(Jhr)]
..... terms of the trust or the rules governing the institution, any part of such income enures, or(ii) if any part of such income or any property of the trust or institution (whenever created or established) is during the previous year used or applied,directly or indirectly for the benefit of any person referred to in sub-section (3):provided that in the case of a trust or institution created or established before the commencement of this act, the provisions of sub ..... the assessment years in ..... the tribunal fully dealt with the matter at length and in the appeal against the assessment order for the years 1978-79, l979-80 and 1980-81 with regard to applicability of section 13(1)(bb) of the act ..... the appellate authority has gone in detail into the reasonings given by the assessing officer and finally come to the conclusion that breach of conditions of the trust deed even if committed by the assessee, that will not disentitle the assessee from getting ..... the instant case, as noticed above, in all assessment proceedings from 1969 onwards, the character and objects of the trust was not disputed and had always been accepted by the assessing officer, the commissioner of income-tax (appeal) and ..... (1) nothing contained in section 11 (or section 12) shall operate so as to exclude from the total income of the previous year of the person in receipt thereof -(a) any part of the income from the property held under a trust for private religious purposes which does not enure for the benefit of the public;(b) .....
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