Court : Rajasthan
Reported in : [1987]64STC36(Raj); 1987(1)WLN65
..... commissioner of sales tax's case [1973] 32 stc 77 (sc) we are of the opinion that in respect of assessment years 1961-62 to 1965-66, the reassessment could be made on the best judgment assessment though explanation was appended to sub-section (1) of section 12 of the act w.e.f. ..... that under section 12 of the act, the reassessment can be made on the assessee-non-petitioner in respect of the five assessment years in question regarding which it had already been assessed by the assessing authority on various dates mentioned hereinabove.9. ..... 29 of 1954) (for short 'the act'), in respect of the assessment years 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66 by the assessment orders dated august 13, 1963, may 28, 1963, august 11, 1966, march 6, 1967 and april 14, 1967 ..... as is apparent from the order is that the best judgment reassessment could not have been made in the case of the assessee-non-petitioner regarding the assessment years in question because according to it, in the absence of the explanation to sub-section (1) of section 12, best judgment assessment was not permissible. ..... however, made clear that on fulfilment of the conditions laid down under section 12, it will be open to the sales tax tribunal to make best judgment assessment of the assessee-non-petitioner in respect of the assessment years 1961-62 to 1965-66.12. ..... revision two questions arise for our determination : (1) whether the reassessment could be made regarding the five assessment years from 1961-62 to 1965-66. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]256ITR148(Raj); 2001(4)WLC802; 2001(4)WLN285
..... by the commissioner of income-tax on january 20, 1992, to include the name of the petitioner who was then an accountant engaged in jodhpur woolen mills in the order under section 279(1) for the assessment year 1982-83 passed by his predecessor in the office on march 13, 1991, for prosecuting the petitioner under section 276b of the income-tax act, 1961.the petitioner is an officer of a company known as jodhpur ..... the sanction has been accorded for prosecuting the company and its four directors vide annexure 3 in relation to breach committed by the company for the assessment year 1982-83 in deducting and paying the tax required to be deducted at source on payment of interest by the company to its creditors in the treasury of ..... section 190 envisages that notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction or collection at source or by advance payment, as the case may be, in ..... this order was made on may 21, 1985, and related to the assessment year 1982-83 for which the impugned sanctioned/authorisation has been made by the commissioner of income-tax in exercise of its powers under section 279 ..... kankariya, director,status: limited company.assessment year: 1982-83.order under section 279(1) of the income-tax act, 1961 : 'the above named assessee is a limited company being assessed to tax with the deputy commissioner of income-tax (assessment), special range, jodhpur, and controlled .....
Tag this Judgment!Court : Rajasthan
Reported in : (1980)15CTR(Raj)180; [1981]127ITR308(Raj)
..... reason to believe that by reason of the omission or failure on the part of the assessee to make a return under section 139 for any assessment year to the income-tax officer or to disclose fully and truly all material facts necessary for his assessment for that year, income chargeable to tax has escaped assessment for that year or alternatively notwithstanding that there has been no omission or failure as mentioned above on the part of the assessee, the income-tax officer has ..... ito : [1977]106itr1(sc) the supreme court again reiterated the same principles in the following language (page 9):' the case of the appellant is that in determining the amount of depreciation at the time of the original assessment for the two assessment years in question, the income-tax officer relied upon the written down value of the various capital assets as obtaining in the records of the department. ..... it was plainly a case of oversight, and it cannot be said that the income chargeable to tax for the relevant assessment year had escaped assessment by reason of the omission or failure on the part of the assessee to disclose fully and truly all the material facts. ..... lall, residing at sunset view, opposite central school, ratanada, jodhpur, furnished her wealth-tax return for the assessment year 1969-70, under section 14 of the act to the wto, a-ward, jodhpur, on june 29, 1970, in the status of 'individual' in the prescribed manner, setting forth her net wealth as on the valuation date, i.e. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]254ITR70(Raj)
..... , reiterated his contention that no reasons for issuance of the notices under section 17 of the act for all the eight assessment years were recorded by the assessing officer and, therefore, the notices issued under section 17 of the act and the assessment completed as a consequence thereof were invalid as recording of reasons is a condition precedent for assuming jurisdiction and valid issuance of notices under section 17 of ..... the notice, and may proceed to assess or reassess such net wealth and also any other net wealth chargeable to tax in respect of which such person is assessable, which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section for the assessment year concerned (hereafter in this section referred to as the relevant assessment year), and the provisions of this act ..... has reason to believe that the net wealth chargeable to tax in respect of which any person is assessable under this act has escaped assessment for any assessment year (whether by reason of underassessment or assessment at too low a rate or otherwise), he may, subject to the other provisions of this section and section 17a, serve on such person a notice ..... . wto : [1999]237itr293(mad) , wherein as per the facts of the cited case the notices under section 17 for the assessment years 1984-85 and 1985-86 were issued on february 15, 1991, and the high court, decided the issue of applicability of the amended provisions of section 17 of the act .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]257ITR558(Raj); 2002(5)WLN383
..... the expiry of the assessment year ; or (b) the tax payable by him on the total income determined on regular assessment, as reduced by the advance tax, if any, paid, and any tax deducted at source, does not ..... which shall not beless than three months but which may extend to three years and with fine : provided that a person shall not be proceeded against under this sectionfor failure to furnish in due time the return of income under sub-section (1) ofsection 139 -- (i) for any assessment year commencing prior to the 1st day of april, 1975 ; or (ii) for any assessment year commencing on or after the 1st day of april, 1975, if- (a) the return is furnished by him before ..... 3 of the writ petition, indicated the income of the petitioner's firm for the assessment years 1975-76 to 1979-80 in the following manner : assessment year income assessed1975-76 rs.18,2901976-77 rs.2,294 (loss)1977-78 rs.1,539 (loss)1978-79 rs.1,29,0971979-80 nil (loss declared at rs. ..... he has further contended that due to financial crunch he could not prepare the return for the assessment year in question and, accordingly, the return could not be filed within the statutory time allowed by the act. 13. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)
..... :(i) as respect any period after the 31st day of march 1949, for any of the purposes of this act, and(ii) as respects any period included in the previous year, for the purpose of making any assessment for the year ending on the 31st day of march, 1950, or for any subsequent year; and(b) the whole of the territory of india excluding the state of jammu and kashmir :(i) as respects any period, for the purposes of sections 4a and 4b,(ii) as respects ..... this provision means is that in territories where income-tax law was in force prior to 1-4-1950 that law will cease to have operation on that date, but nevertheless levy, assessment & collection of income-tax will be made in the assessment year beginning from 1-4-1950, & ending on 31-3-1951, in respect of the income of any period not included in the previous year for the purpose of assessment under the income-tax act, 1922, for assessment year 1950-51. ..... was liable to pay income-tax for the assessment year 1950-51 in respect of his total income for the year ending 31-8-1960 computed in accordance with the provisions of the income-tax act, as section 3 read with section 2 (14a) proviso (b) (iii) authorized the levy of income-tax on incomes which accrued or were received in rajasthan prior ..... ) proviso (b) would mean, that the income of the year from 1-4-1950, to 31-3-1951, only become chargeable in the next assessment year beginning on 1-4-1951, & when the assessment is actually made in that year, the income would be of the previous year. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995(2)WLN428
..... act is also very relevant, which runs as under:(2) no notice under sub-section (1) shall be issued in respect of any business, registration fee or exemption fee for any year after the expiry of three years from the end of the relevant assessment year:provided that nothing contained in this sub-section shall apply to any assessment or reassessment made in consequence of, or to give effect to, any finding or direction contained in an order under section 13, 14 or 15 or an order of any competent ..... stated above, we hold that the impugned notices issued under section 12(1) of the state as well as central sales tax act relating to the assessment years 1965-66, 1966-67 and 1967-68 are barred by limitation and deserve to be quashed and as far the notices relating to the assessment years 1968-69, 1969-70 and 1970-71 are concerned, they are within time.15. ..... in the result, the special appeals in so far they relate to the assessment years 1965-66, 1966-67 and 1967-68 succeed and are allowed and the order passed by the learned single judge relating to these assessment years is set-aside and the notices issued to the appellant-assessee under section 12(1) ..... notices issued to the assessee-appellants relating to the assessment years 1965-66, 1966-67 and 1967-68 both under the state as well as central sales tax act are barred by limitation, inasmuch as they have been issued after expiry of 8 years, whereas the notices relating to the assessment years 1968-69, 1969-70 and 1970-71 are within time. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1969]23STC262(Raj)
..... this is a writ petition under article 226 of the constitution of india for setting aside the assessment orders passed against the petitioner on 18th february, 1965, in respect of the assessment years 1963-64 and 1964-65 on the ground that the sales tax assessed on the sale of imported 'bardana' is invalid.2. ..... the imposition of penalty by the assessing authority on the petitioner for the assessment years 1963-64 and 1964-65 is also bad. ..... it then filed an appeal to the deputy commissioner, excise and taxation (appeals), jaipur, who by his order dated 6th may, 1964, allowed it and remanded the cases for both the assessment years to respondent no. ..... learned counsel for the petitioner submits that his client only deals in salt and gunny bags out of which salt is admittedly exempt from sales tax and the taxing authority had assessed sales tax only on the 'bardana' imported by the petitioner for both the years 1963-64 and 1964-65 and the moment this tax is held invalid, the assessment orders for 1963-64 and 1964-65 are liable to be quashed. ..... 2 quashing and setting aside all assessment and penalty proceedings for the years 1963-64 and 1964-65 dated 18th february, 1965, and also to refund the amount paid as tax by the petitioner.'18. ..... consequently, both the assessment orders, one for the year 1963-64 and the other for the year 1964-65 dated 18th february, 1965, copies of which have been placed on the record and marked exhibits 13 and 14 respectively, must be set aside.17. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1979]44STC456(Raj)
..... as observed above, the aforesaid notice was clearly issued after the expiry of the period of eight years from the expiry of the relevant assessment year and as the said notice dated 6th may, 1965, was issued beyond the period of limitation prescribed under section 12 of the act, the said notice ..... registered as a dealer under the rajasthan sales tax act in respect of the assessment year 1955-56, relating to the period from 1st april, 1955, to 31st march, ..... have already mentioned above, the assessment in the present case related to the period from 1st april, 1955, to 31st march, 1956, and, as such, the period of eight years from the expiry of the relevant assessment year came to an end on 31st ..... tax, or if the registration fee or exemption fee has escaped levy or has been assessed at too low a rate in any year, the assessing authority at any time within a period of eight years next succeeding that to which the tax or the registration fee or the exemption fee relates, assess the tax payable on the turnover which has escaped assessment or levy the correct amount of registration fee, or exemption fee, after issuing a notice to the ..... aside the assessment made for the period beyond three years from the expiry of the assessment year. ..... wholly without jurisdiction in issuing a fresh notice of reassessment under section 12 of the act on 6th may, 1965, as the same was issued after the expiry of the prescribed period of limitation of eight years from the end of the relevant assessment year.23. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1989]73STC138(Raj); 1988(2)WLN335
..... 156 dated january 17, 1978, special circle, kota, was bifurcated in two special circles, namely, special circle, kota and special circle, udaipur and the assessing authority for the assessee-non-petitioner on the date of the filing of the revision was commercial taxes officer, circle 'b', udaipur, as is clear from the endorsement of the commercial taxes officer, special circle, ..... relates to the assessment year 1972-73. ..... even ignoring the said notification dated may 16, 1979, the commercial taxes officer, circle b, udaipur, being the assessing authority of the assessee-nonpetitioner was the person aggrieved by the order of the revenue board within the meaning of section 13(6) of ..... jain's book), the commissioner, commercial taxes department, rajasthan, jaipur, has authorised all the assessing authorities to file applications before the board of revenue for the purpose of section 15 of ..... 226 of jai kumar jain's book) by which the learned commissioner, commercial taxes department, jaipur, has authorised all the assessing authorities to file applications under section 15 of the act.6. ..... section 2(b) of the act defines assessing authority as under:(b) 'assessing authority' in relation to a dealer means the commercial taxes officer or the assistant commercial taxes officer having jurisdiction, for ..... examination of the relevant statutory law and study of rulings, it has been held in it that the provisions of section 11-b of the act are applicable to assessments made under the central act. .....
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