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Dy. Commissioner Vs. Ramesh Kumari and ors.

Court : Delhi

Reported in : 156(2009)DLT133

..... kapashera during consolidation, a land should be reserved for a sports ground so that the young children in the area could be given training to participate in sports competitions.5. it appears that the co on 3rd november 1995 issued a public notice by way of beat of drums proposing that in terms of clause 8 of ..... were invited, the finalization of the scheme thereafter was not intended to be reopened again and again. in any event there is nothing in the act to indicate that six years after the amended scheme is notified it can be reopened under any pretext. otherwise it would be an endless process of consolidation which is not envisaged under the ..... , inspector who clarified that the complaint made to him about removal of the foundation stone and ploughing of the land in question. he was apparently present on 9th september 2007 at the place of the incident. he specifically states that he reached the site, he noticed that 'the petitioner smt. ramesh kumari was attempting to flee the place.' .....

New Woodlands Hotel Vs. Commissioner of Income-tax and ors.

Court : Kerala

Reported in : [1991]188ITR137(Ker)

..... : [1974]94itr187(all) .'20. we are clearly of the view that the amendment act does not have theeffect as indicated by the learned judge. the amendment refers to a specificsituation and operation only in a limited field. the validation act only dispenses with a fresh notice of demand in cases where the amount of tax hadbeen ..... , with afurther direction to make a fresh determination. the basic reasoning contained in the decisions of the allahabad and bombay high courts remainsunaffected by the validation act. on principle and precedent, we are, therefore, of the view that the commissioner and the income-tax officer erredwhen they declined the payment of interest ..... ) . the learned judge took the view that the allahabad decision did not have force and effect after the taxation laws (continuation and validation of recovery proceedings) act, 1964. an assessment order may merge in the appellate orders but not the notice of demand. even when the assessment order disappears as a result of appellate .....

Apoorva Shantilal (Huf), Vs. Commissioner of Wealth-tax

Court : Gujarat

Reported in : (1982)1GLR1

..... court in jiwan lal virmani v. cwt : [1967]66itr338(all) , which was rendered in the context of clause (m) of s. 2 before its amendment by wealth-tax (amend.) act, 1964. the decision of the allahabad high court which is not based on any peculiar significance attached to the word 'payable' would apply even to the provision ..... other words, the deduction of such a debt from the aggregate value of the assets of the assessee is not admissible. the object of the amending clause (m) by the wealth-tax, (amend.) act, 1964, is not clear. but we do not consider that it has brought any substantial change in the provision. in substance, the provision has ..... remained the same. we, therefore, find ourselves unable to accept the argument that the legislature amended clause (m) with the intention to restrict the application of clause .....

Gaekwad Investment Corporation Ltd. Vs. Commissioner of Income-tax, Gu ...

Court : Gujarat

Reported in : [1982]138ITR61(Guj)

..... in : [1979]118itr243(sc) (cloth traders (p.) ltd. v. addl. cit). after the decision of the supreme court, the legislature, by finance (no. 2) act of 1980, inserted s. 80aa but this amendment was with retrospective effect from april 1, 1968. in the statement of objects explaining the reasons for the insertion of section 80aa, it was specifically stated that ..... 1980, which inserted s. 80aa in the i.t. act, says 'after section 80a, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of april, 1968.....' 4. as a result of this amendment by way of insertion of s. 80aa, it is clear that for the assessment years 1968 ..... -69 and 1969-70, while computing the relief under s. 80m, it is the net dividend income computed in accordance with the provisions of the i.t. act but without, making any deduction under chap. vi .....

Apoorva Shantilal (Huf) (Wtr No. 7 of 1980) Arun K. Parikh (Wtr No. 19 ...

Court : Gujarat

Reported in : (1982)28CTR(Guj)123; [1982]135ITR182(Guj)

..... high court in jiwan lal virmani v. cwt : [1967]66itr338(all) , which was rendered in the context of cl. (m) of s. 2 before its amendment by wealth-tax (amend.) act, 1964. the decision of the allahabad high court which is not based on any peculiar significance attached to the word 'payable' would apply even to the provision as ..... in other words, the deduction of such a debt from the aggregate value of the assets of the assessee is not admissible. the object of the amending cl. (m) by the wealth-tax, (amend.) act, 1964, is not clear. but we do not consider that it has brought any substantial change in the provision. in substance, the provision has ..... remained the same. we, therefore, find ourselves unable to accept the argument that the legislature amended cl. (m) with the intention to restrict the application of cl. (ii .....

Jai Drinks (P.) Ltd. Vs. Commissioner of Income-tax

Court : Rajasthan

Reported in : [1996]217ITR404(Raj); 1995(2)WLN222

..... tax. section 273 provides for levy of penalty for false estimate or failure to pay advance tax.25. the proviso which has been added by the direct tax laws (amendment) act, 1987, was to dispel the controversy existing and was more in the nature of a clarification rather a substantive provision. the view which has been taken by the ..... is with regard to the payment of interest in respect of the instalment of advance tax which has been paid after the due date. by the direct tax laws (amendment) act of 1987, a proviso has been added to section 211 which provides that any amount paid by way of advance tax on or before the 31st day march, ..... narayan kutum-bik trust : [1983]144itr526(mp) observed that section 214 is a self-contained provision and the section cannot be interpreted with reference to another provision of the act, i.e, section 218, for limiting or enlarging its scope. section 218 deals with a totally different situation. an assessee is entitled to interest on fulfilment of the .....

Kulittalai Cane Farms P. Ltd. Vs. State of Tamil Nadu (by Commissioner ...

Court : Chennai

Reported in : [1985]151ITR468(Mad)

..... year 1970-71. 5. the statute has contemplated such a situation and has specifically provided for it. section 19a which was inserted by s. 4 of the agricultural income-tax (amendment) act, 1966, with effect from may 13, 1966, is as follows : '19a. if in the return of the total agricultural income submitted by any person for the previous year immediately ..... returns. however, for the year 1969-70, the assessee applied for and obtained permission to pay the tax on the basis of composition under s. 65 of the act. it again reverted in the assessment for the year 1970-71 to the prior procedure of submitting its returns of agricultural income and being assessed on the basis of such ..... tax in an extent of 679-63 ordinary acres corresponding to 611-13 standards acres on payment of rs. 40,070.63 under s. 65 of the agricultural income-tax act by the agricultural income-tax officer for the year 1969-70. during the assessment year 1970-71, the assessee, however, had filed a return of income declaring a .....

Gadigi Mineral Mining Co., a Private Ltd. Company Incorporated Under t ...

Court : Karnataka

..... in w.p. no. 18445/2003 and connected petitions, the state government has preferred w.a. no. 1438/2007 and connected appeals contending that in view of the proviso to section 11(2) of the mmdr act ,as amended by amendment act no. 38 of 1999, writ petitioners would not be entitled to premium or preference in consideration of their application before ..... is the absolute owner of the minerals and as owner, it is open to the state to issue notifications so that opportunity would be available to all to competitively apply for grant of mining lease and there shall also be transparency and equal opportunity for the mining public, which would not be available if the applications are ..... held that the point that arose for determination by the court in the writ petitions was as to whether the provisions of section 11(2) of the mmdr act as amended by amendment act no. 38 of 1999, which has come into effect from 18.12.1999, is prospective and it would take away the right of the preferential right provided .....

Haridas Mundra Vs. the State

Court : Kolkata

Reported in : AIR1964Cal30,1964CriLJ30

..... no application to a trial before the city sessions court by virtue of the amendment introduced by the west bengal criminal law amendment act 1956. indeed, the position was conceded on behalf of the state.7. there is however no question of competition between a statute passed by parliament and a statute passed by the state ..... court shall be by jury. sub-section 4 of section 269 of the code having thereafter been introduced by the amendment act xxvi of 1955, section 9 of the city sessions court act could not escape the consequence and was affected or at least a doubt was caused as to the true legislative intent ..... legislature. it will be recalled that criminal law and criminal procedure are items appearing in the 'concurrent list' in schedule vii of the constitution which may be the subject of legislation either by parliament or by the state. therefore, in that sense the west bengal criminal law amendment act .....

Kooka Sidhwa and Co., Calcutta Vs. the Commissioner of Income-tax, W.B ...

Court : Kolkata

Reported in : AIR1964Cal254,68CWN281,[1964]54ITR54(Cal)

..... to be done by my learned brother, 1 need not detain myself in dealing with the scope and meaning of section 23 of the act, the true effect of the expressions final assessment, revision and amendment of the assessment on this branch of the law or by referring to the decisions cited at the bar, viz., 3 privy council ..... 4) the next question is whether the income-tax officer in carrying out these directions and in revising and amending his previous assessment, was doing something outside the act or inside the act. he obviously was not doing something outside the act because he was directed by the tribunal which had the power to make any order which it thought fit ..... based on the first premise which is wrong namely, that the income-tax officer in revising and amending the assessment acted without jurisdiction. he did not. he was acting under the- orders of the tribunal duly made under section 33 (4) of the act. that being so, the order that he made was an order under section 23 of the income .....