Court : Rajasthan
Reported in : (2008)217CTR(Raj)497
..... ) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in sub-section ..... as on the date noticed were issued for the assessment were within the limitation for initiating proceedings under those provisions.while appeal no. 119 was admitted on 16.8.2007, by framing following substantial question of law:whether on the facts and circumstances of the case as well as in the law, the learned income tax appellate tribunal was ..... question framed in the ten appeals, being appeals no. 94, 99, 100, 101, 131 of 2005, and appeal no. 1, 26, 84, 85 of 2006 and appeal no. 45/2007 are identical being under:(1) whether in the facts and circumstances of the case annual value of the property in question had been assessed to tax as income from house .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(3)Raj2757
..... , all the tenderers should have been invited and given an opportunity to reduce their bids before accepting the most competitive of them in public interest and in the interest of the project. the learned single judge has, in fact ..... revised bid also became necessary in view of the changed situation, namely, alterations, amendments and clarification in the schedules and the drawings, resulting in alternations and amendments both in respect of part-a i.e. supply of materials and part-b ..... petitioner-company to do to needful, compliance where of was made by the petitioner-company; on 18.12.2007, the respondent again sent two communications to the petitioner-company pointing out the alleged other short-comings/deviation ..... respondent cannot be allowed to follow irrational, unreasonable or discriminatory process. in the present case, the respondent has acted irrationally, unreasonably, discriminatorily and arbitrarily in not allowing an opportunity to the petitioner- company to clarify the schedule .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)216CTR(Raj)269; [2009]310ITR125(Raj)
..... (appeals). then, all the matters were carried to the tribunal, and the learned tribunal held, that the provisions of section 143 and 154 have been amended by the finance act of 1999, whereby, the provisions were modified, and prima facie adjustments, additional tax, and issue of limitation etc. were done away with. then, after the ..... amendment, mere filing of the return by itself would complete the process of assessment, limiting its scope only to raise demand and issue refund on the ..... except for issuing intimations where any sum is payable by the assessee or refund is due to him, the acknowledgments shall be deemed to be intimation, and simultaneously, amendments were also made in section 154 to provide for rectification of intimation or deemed intimation referred to in the proposed sub-section (1) of section 143.4. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)218CTR(Raj)417; [2009]316ITR391(Raj); [2009]178TAXMAN304(Raj)
..... governed by ratio of supreme court decision in vijay bank limited v. commissioner of income tax : [1991]187itr541(sc) for the periods subsequent to amendment in income tax act?(iii) whether the tribunal was justified in holding that the commissioner was in error in holding the assessment of such income made by assessing officer to ..... hon'ble the supreme court in vijaya bank v. commissioner of income tax reported in : [1991]187itr541(sc) , for the period subsequent to the amendment in the income tax act, and the third question comprehends the power of the realizing authority. thus, in substance the question is, as to whether the amount of broken period ..... received by way of deposits.section 21. amounts not deductible from interest on securities-notwithstanding anything contained in sections 19 and 20, any interest chargeable under this act which is payable outside india (not being interest on a loan issued for public subscription before the 1st day of april, 1938) on which tax has not .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(4)Raj3568
..... however in communication dated 17/10/2000 addressed to the petitioner has rejected objection of the petitioner.5. learned counsel for the respondent however cited amendment in section 148 of finance act, 2006 w.e.f. 1/10/1991 and argued that in such a case where a notice furnishing additional information was served after the expiry ..... section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or re-computation as specified in sub-section ..... section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or re-computation as specified in .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)214CTR(Raj)398; [2009]316ITR361(Raj)
..... framed is, as to whether block assessment made by the assessing authority, as modified by the tribunal, can be sustained in view of the amended clause (c) of section 158bb of the act, as inserted by the finance act, 2002, w.e.f. 1st july, 1995.3. so far as the question nos. 1 and 4 are concerned, as an abstract legal ..... made by the ao. a search was undertaken on 5th jan., 1996, and consequent thereupon proceedings were initiated, and vide annex. 1, assessment was made under section 158bc of the act, assessing a total undisclosed income of rs. 12,19,481, and assessing tax thereon.2. the appeal was admitted vide order dt. 9th dec, 2002, by framing four substantial questions ..... by this court, in it appeal no. 91 of 2002 cit v. late manohar lal soni decided on 23rd nov., 2007 : reported at (2008) 1 dtr (raj) 346--ed., wherein the provisions of section 158bb(l)(c), as inserted by amendment had been considered, and the above view has been taken.5. the question then is, as to whether, in any .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)213CTR(Raj)184
..... : [1989]178itr177(mp) and the decision given in the case of karnataka state financial corporation v. cit 0043/1985 : [1988]174itr206(kar) was not followed.by the amendment by the finance act, 1985, the words 'computed before making any deduction under this clause and chapter vi-a' were substituted for the words computed before making any deduction under chapter vi-a ..... (as his lordship, then was) and s.k. jha. j. examining the scope and ambit of section 36(1)(viii), as: it stood; prior to its, amendment by the finance (no. 2) act of 1967, set out at pp. 521 and 522 of that report, accepted a. similar claim of the assessee. in reaching that conclusion, the court also relied on ..... the later amendment made to section 36(1)(viii) of the act. we are of the view that the construction placed by their lordships in this case, for the various reasons set out by us earlier, with .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(1)Raj517
..... in the buses. the policy of liberalization in furtherance of which the entire motor vehicles act, 1988 has been amended radically is not only to see that the trade and the operator earn more, the object is that by competition, ultimately the services be improved and those who cannot provide better services, will be excluded ..... rapid transit system which as is clear from the communication sent by the secretary, ministry of urban development, government of india, new delhi dated 12.2.2007, the learned counsel for the respondents submitted that improvement is a gradual and regular process and the brt system has already been employed in various cities ..... lastly, the petitioner submitted one more reply which was in response to the respondent's application which was filed to explain the brt system dated 19.7.2007. in this reply, the petitioner submitted that the respondent wants to implement the uidssmt scheme which according to the petitioner's knowledge means, 'urban infrastructure development .....
Tag this Judgment!Court : Rajasthan
Reported in : 2008[9]STR351
..... clarifying doubts regarding interpretation of provision of section 67, in regard to computation of value of service rendered in the case of photograph services, the real challenge was to amendment in the finance act, which the supreme court had already upheld in the case of kerala colour lab association : [2003]264itr633(ker) .6. the claim to bifurcation of gross receipts of processing ..... manner in which the value of service, rendered by them is to be computed for the purpose of determining service tax payable by them.under section 67 of the finance act, 1994, the value of taxable service is defined as gross amount charged by 'the service providers' for such service rendered by them. in the wake of this general definition, an .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2007(4)Raj3512
..... with the consent of learned counsel for the parties, they are being heard and decided together.2. in sbcwp nos. 1817/2997, 1819/2007, 1820/2007, 1911/2007, 2114/2007, 2864/2007, 2388/2007, 1899/2007 and 2635/2007, the validity of proviso 2nd to rule 266 of the rajasthan panchayat raj rules, 1996 (for short, 'the rules of 1996' hereinafter) ..... have no locus to file the writ petitioners because had there been no amendment to rule 266 of the rules of 1996 by inserting the proviso thereto, none of the petitioners would have been eligible even to apply and appear in the competitive examination. an opportunity and occasion was provided to the petitioner, on being ..... doctrine of estoppel by acquiescence was not restricted to cases where the representor was aware both of what his strict rights were and that the representee was acting on the belief that those rights would not be enforced against him. instead, the court was required to ascertain whether in the particular circumstances, it would .....
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