Judgment Search Results Home > Cases Phrase: competition amendment act 2007 section 24 amendment of section 31 Court: jharkhand Page 3 of about 224 results (0.130 seconds)

New United Construction Company Vs. Commissioner of Income Tax

Court : Jharkhand

Reported in : (2004)190CTR(Jharkhand)116; [2004]270ITR214(Jharkhand); [2004(2)JCR116(Jhr)]

..... in cit v. k.p madhusudhanan. 21246 itr 8. considering the effect of the addition of explanation to section 271(1) of the act and the amendment to section 271(1)(c) of the act by deletion of the word 'deliberately', the kerala high court came to the conclusion that whether penalty was liable to be imposed in a ..... the aid of the assessee in this case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable ..... ) has furnished inaccurate particulars of such income. the expressions 'has concealed' and 'has furnished inaccurate particulars' have not been defined either in the section or elsewhere in the act. however, notwithstanding differences in the two circumstances, they lead to the same effect, viz, keeping off a certain portion/ of income. the former is direct while the latter .....

Kanti Mahanty Rohini and Anr Vs. Water Resources Department

Court : Jharkhand

..... the case of radiance fincap private limited (supra) at paragraph 4 of the report after referring to the precedent on the ambit and scope of amending act have held that amendment act which affects substantive rights can be presumed to be -10- prospective in operation unless made retrospective either expressly or by unnecessary. the opinion of the ..... on the ground that it was neither acquired for the swarnrekha multipurpose project nor required by the state government. they relied upon the letter dated 13th september 2007 obtained under right to information as per which a proposal for release of land was mooted. during pendency of the said writ petition an i.a. ..... project. petitioner no.2 is the vendee of petitioner no.1 to whom the aforesaid lands were sold through registered sale deed dated -2- 18th june, 2007. these two petitioners have joined in the present proceedings seeking declaration that the entire land acquisition proceeding in connection with the aforesaid pieces of land has lapsed .....

Tata Workers' Union Vs. Union of India

Court : Jharkhand

Reported in : [2002]123TAXMAN426(NULL)

..... the private employees. it has been explained that for purposes of the valuation of the perquisites relating to accommodation, the employees have been classified under the impugned amended rule into only two categories, namely, the government (central and state) employees and others. to maintain continuity and equity with their remuneration and a variety ..... to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this act, to the rules or any of them and unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to ..... been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.7. section 17 of the income tax act, 1961 in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent free accommodation provided to the assessee by .....

New United Construction Co. Vs. Cit

Court : Jharkhand

Reported in : [2004]137TAXMAN290(NULL)

..... k.p. madhusudhanan : [2000]246itr218(ker) . considering the effect of the addition of explanation to section 271(1)(c) of the act and the amendment to section 271(1)(c) of the act by deletion of the word 'deliberately', the kerala high court came to the conclusion that whether penalty was liable to be imposed in a case ..... the aid of the assessee in this case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable ..... (b) has furnished inaccurate particulars of such income. the expressions has concealed 'andhas furnished inaccurate particulars' has not been defined either in the section or elsewhere in the act. however, notwithstanding differences in the two circumstances, they lead to the same effect, viz,' keeping off a certain portion of income. the former is direct while the .....

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

..... under subsection (1) of section 142 of the income tax act 1961 (in short the act) and for a direction upon the respondents not to continue with the assessment proceeding in respect of the assessment year in question. by amendment petition dated 8.1.2007 the petitioner have also prayed for quashing the order of assessment ..... which was pending on the date of initiation of search and seizure under section 132 of the act has already awaited and continuation of the impugned assessment proceeding is wholly without jurisdiction illegal and invalid. by amendment petition, the petitioner pleaded that inspite of pendency of the writ petition, the respondent proceeded with ..... empowers the taxing authorities to take possession or control of the seized articles. by 1991 amendment, the operation of the prohibitory order passed can also be extended with the approval of the commissioner.8. chapter xiv of the act deals with the procedure for assessment. it begins with section 139, which makes it obligatory .....

C.i.T. Vs. R.S. Bajwa and Co.

Court : Jharkhand

Reported in : [2008]301ITR333(Jharkhand); [2008(1)JCR357(Jhr)]

..... -tax act to provide that such loss shall not be allowed to be carried forward and set off unless such loss is determined in pursuance of a ..... 72 or sub-section 2 of section 73 or section 74 or sub-section (3) of section 74a. the taxation laws (amendment) act, 1984 (act 67 of 1984) amended section 80 which came into effect from 1st april, 1985. as a result of amendment of section 80, the determination and carry forward of the loss in case of a belated return is not mandatory. a ..... 80 of the income-tax act relating to submission of return for losses, no loss is allowed to be carried forward and set off under section (72(1), 73(2), 74(1) or 74a(3) unless such loss has been determined in pursuance of a return filed under section 139 of the act.14.2 the amending act has amended section 80 of the income .....

Rajmata Gyani Maharani and ors. Vs. State of Bihar and ors.

Court : Jharkhand

Reported in : [2006(2)JCR336(Jhr)]

..... accordance with law, has passed a cryptic order dated 2.11.2004 which has been sought to be assailed by the petitioners by filing an application for amendment which was allowed and incorporated by order dated 16.12.2004.3. from going through annexure-14, it appears that the deputy commissioner instead of addressing ..... deputy commissioner contained in annexure-14 nor the earlier calculation-sheet contained in annexure-5, go to satisfy the mandatory requirements of section 25 of the said act, provided for computing and determining compensation payable for mines and minerals. the order of the deputy commissioner, as contained in annexure-14, does not speak ..... a direction to the respondents to correctly prepare their compensation assessment roll and to pay ad interim compensation in accordance with the provisions of bihar land reforms act and rules framed thereunder.2. the petitioners' main grievance is that in spite of several orders of this court in different legal proceedings, the compensation .....

Rajesh Kumar Pandey and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2009(1)JCR533(Jhr)]

..... be divided by allocating 25% of the posts to the direct recruits and another 25% posts exclusively on merit to be adjudged by conducting limited competitive examination from the rank of subordinate judges/civil judge (senior division) of five years experience or more. the supreme court had further clearly directed that ..... services of the petitioners in the rank of additional district & sessions judge in the jharkhand superior judicial service cadre, the examination, i.e., limited competitive examination for promotion from amongst the subordinate judges working for five years or more should not be held. however, in course of arguments, the counsel ..... jharkhand, introduced amendment in the jharkhand subordinate judicial service (recruitment, appointment and conditions of service) rules, 2001, which came into effect on 20.08.2004, following the ratio of 50% quota by promotees on the basis of seniority-cum-merit, 25% exclusively on merit to be adjudged through limited competitive examination and .....

New India Assurance Co. Ltd. Vs. (Most.) Sundia Devi and ors.

Court : Jharkhand

Reported in : 2003ACJ1986

..... where the claimant feels that he is entitled to more compensation than that claimed in the petition, it is always open to him to amend the claim petition and the tribunal should allow amendment if the same is in consonance with equity, justice and good conscience.5. in another case, the new india assurance co. ltd. v ..... , unequitable, not just. thus, this field of wider discretion of the tribunal has to be within the said limitations and the limitations under any provisions of this act or any other provisions having force of law,........'8. from the aforesaid decision, it is evident that the word 'just' denotes equitability, fairness and reasonableness, which is ..... hence the courts applied the general principle at the common law of loss and gain but that would not apply to the considerations under section 110-b of 1939 act which enlarges the discretion to deliver better justice to the claimant, in computing the compensation, to see that is just.............the word 'just, as its nomenclature, .....

New India Assurance Co. Ltd. Vs. Mossamat Sundia Devi and ors.

Court : Jharkhand

Reported in : III(2002)ACC594

..... . where the claimant feels that he is entitled to more compensation than that claimed in the petition, it is always open to him to amend the claim petition and the tribunal should allow amendment if the same is in consonance with equity, justice and good conscience.5. in another case, the new india assurance co. ltd. v ..... unreasonable, unequitable, not just. thus, this field of wider discretion of the tribunal has to be within the said limitations and the limitations under any provisions of this act or any other provisions having force of law....8. from the aforesaid decision, it is evident that the word 'just' denotes equitability, fairness and reasonableness, which is ..... to recover damages from the party, who caused the injury or the death. this entitles the party to recover damages, whenever death is occasioned by the wrongful act, negligence or default, which would have entitled to party injured (if death had not resulted) to maintain an action to recover damages in respect thereof. this .....