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Fourth Income-tax Officer Vs. Karimia Trust

Court : Income Tax Appellate Tribunal ITAT Patna

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

..... in the case of prakash lal khandelwal v. ito [1989] 180 itr 604. besides, to settle the controversy appropriate amendment was made to section 139 by inserting an explanation 2 to section 139 by the taxation laws amendment act, 1984. therefore, no interest is chargeable either under section 139, obviously and also for same reasons no interest can ..... be charged even under section 217(1a) of the act.8. the appeals are now restored to the division bench for passing an ..... 1-4-1971. it may be stated here that neither the learned judicial member nor the learned accountant member has referred to this particular amendment while considering section 11(4) of the act and, therefore, considering the facts of this case i do not find it necessary to go into details and advert to the implications of .....

Fourth Income Tax Officer Vs. Karimia Trust.

Court : Patna

..... the case of prakash lal khandelwal vs . ito & anr. : [1989]180itr604(patna) . besides, to settle the controversy appropriate amendment was made to s. 139 by inserting an expln. 2 to s. 139 by the taxation laws (amendment) act, 1984. therefore, no interest is chargeable either under s. 139, obviously and also for same reasons no interest can be charged ..... even under s. 217(1a) of the act.8. the appeals are now restored to the division bench for passing an appropriate ..... 1st april, 1971. it may be stated here that neither the learned judicial member nor the learned accountant member has referred to this particular amendment while considering s. 11(4) of the act and, therefore, considering the facts of this case i do not find it necessary to go into details and advert to the implications of .....

Randir Nandan Etc. Vs. State of Bihar and ors. Etc

Court : Patna

..... for appointment as assistant executive engineer in view of the fact that they had violated the rules and procedure laid down for the conduct of the competitive examination. since all the petitions raise similar questions and arise in the same factual background, they were heard together and are being disposed of by this ..... the petitioner received the aforesaidorder rejecting his show-cause (annexure-9)onnpvember 18th, 1991 in the evening. on suchaverments the petitioner sought leave of thiscourt to amend the writ application and to challenge the validity of anhexure-9. by order dated november 21, 1991 the board was grantedtime to file its counter-affidavit ..... marks on the basis of educational qualification. a direction was, therefore, issued to the board in exercise of power under section 78a of the electricity supply act, 1948 not to award marks for the educational qualification. the government took a decision that maximum 60 marks should be awarded for the written examination and .....

Commissioner of Income-tax Vs. Ashok Kumar Jalan

Court : Patna

..... assets incurred or borne by the previous owner or the assessee, as the case may be.' 8. clause (iv) of section 49(1) of the act was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. but it will have its application only in such cases where a coparcener has thrown his separate property into ..... throwing the property in the common hotchpot. the reason ascribed for taking this view is that the word 'devolution' as used in section 49(1)(iii)(a) of the act does not denote merely succession on death but includes also a change of ownership between living beings or bodies to another. therefore, according to the learned judges, the fiction ..... created by the legislature to evaluate any notional cost of assets which are thrown by the coparceners in the common stock of the family. section 49(1) of the act has set out certain transactions under which the assessee acquires the property in the capital assets without incurring any cost for the same. but by a fiction, the .....

Srimati Sumitra Devi and ors. Vs. Jahnvi Prasad Sah

Court : Patna

..... a decree of the subordinate judge was up to rs. 10,000/-. later on by amendment in the year 1987 by bengal, agra and assam civil courts (bihar amendment) act, 1987 the pecuniary jurisdiction of the district judge to hear the appeal from the decree of the subordinate judge has been further ..... of the district judge to hear appeals from the judgment and order of the subordinate judge has been changed from time to time by making amendments in section 21 of the civil courts act. at the time when the appeal was filed before the district judge, the pecuniary jurisdiction of the district judge to entertain the appeal from ..... increased and now the appeal up to the value of less than rs. 60,000/- is to be entertained by the district judge. this amendment came into force with effect .....

Narayan Prasad Kotriwal Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1994)50ITD539(Pat.)

..... 155(7a) were omitted from 1-4-1992 by the direct tax laws (amendment) act, 1987. the provisions of section 45(5) were expressly made applicable only from the assessment year 1988-89. therefore they are not applicable for the year under appeal ..... the first instance would continue to be chargeable as income under the head 'capital gains' in the previous year in which the transfer took place. 24.7 these amendments will come into force with effect from 1st april, 1988, and will, accordingly apply from the assessment year 1988-89 and subsequent years. the provisions of section ..... present case.8. the judgments relied on by the ld. d.r. were concerned with the amendment to the laws of procedural nature and were therefore held to act retrospectively. those judgments do not apply to the present case where the amendment is to a substantive provision which has been held to be a charging section.9. for .....

Commissioner of Wealth-tax Vs. Suresh Mohan Thakur

Court : Patna

..... [1978] 114 itr 82, the orissa high court noticed the decision of the supreme court in arundhati balkrishna'scase : [1970]77itr505(sc) . it noticed the amendment of the act which came after the aforesaid judgment of the supreme court. the discussion is contained in one paragraph of the judgment which is as follows (at page 84) : ..... court answered the reference before it in favour of the revenue. after noticing the judgment of the supreme court in arundhati balkrishna : [1970]77itr505(sc) and the amendments to the act thereafter it observed (at page 248) : 'the explanation made it quite clear that the term 'jewellery' was taken in its wider meaning. it included ornaments ..... other article or worked or sewn into any wearing apparel.' 8. it is necessary to notice the background in which section 5 of the wealth-tax act was amended by the finance (no. 2) act, 1971. in cwt v. arundhati balkrishna : [1968]70itr203(guj) , the court was considering the question whether the assessee was entitled to claim .....

industrial Packers and Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)52ITD1(Pat.)

..... the provisions contained in sections 30 to 43a.4. the id. counsel for the assessee submitted before us that "43b" was substituted for "43a" by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 only. thus, as far as assessment year 1986-87 was concerned, the income from business had to be computed in accordance with the ..... it in line with the insertion of section 43b of the act w.e.f 1-4-1984. the amendment in section 29 was operative from 1-4-1984. we, therefore, hold that section 43b ..... case justify amply a similar view with respect to section 29 of the act. this view is further reinforced by the non obstante clause at the beginning of section 43b of the act. we, therefore, conclude that this substitution of "43a" by "43b" by the direct tax laws (amendment) act, 1987 w.e.f.1-4-1989 was only clarificatory and to bring .....

Tata Iron and Steel Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Patna

..... the description of the 'employee' as defined under section 2(13) of the said bonus act, can claim bonus. the said definition of the word 'employee' under section 2(13) of the bonus act as it stood prior to the payment of bonus (second amendment) ordinance, 1985 is set out below: 'employee' means any person (other than an ..... are all outside the purview of the said bonus act and under the said scheme a sum equivalent to two months' salary (basic plus dearness allowance) is transferred to the superannuation fund of such supervisors under the said scheme in lieu of bonus prior to the aforesaid second amendment ordinance, 1985. the officers getting the basic salary ..... whose behalf the said complaint has been filed, have all opted to become members of the said scheme. as such on april 1, 1985 when the said amendment came into operation, the supervisors concerned with the said complaint were members of the said superannuation scheme. it is further stated on behalf of the petitioner company that .....

Ranchi Club Ltd. Vs. Commissioner of Income-tax and ors.

Court : Patna

..... this stage, it would be appropriate to notice the said provisions so far as relevant for the purpose of this case. section 234a as amended by the direct tax laws (amendment) act, 1989, provides that 'where the return of income for any assessment year under sub-section (1) or sub-section (4) of section 139, or in response to a ..... of section 143 or on regular assessment as reduced by the advance tax, if any, paid and any tax deducted or collected at source.' explanation 4 inserted by the 1989 amendment provides : 'in this sub-section, 'tax on the total income as determined under sub-section (1) of section 143 or on regular assessment' shall, for the purposes ..... j. k. synthetics ltd. [1994] 94 stc 422, the supreme court, while considering the provisions in regard to leviability of interest in the context of the rajasthan sales tax act, 1954, made the following observation (at page 438) : 'therefore, so long as the assessee pays the tax which according to him is due on the basis of information .....