Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1996)59ITD210(All.)
..... was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the operation of the amendment act...." 17. we find that the above decision is squarely applicable to the facts of the present case. we, therefore, uphold the decision ..... under s. 143(1)(a) is an "order".11. processing under s. 143(1)(a) of the act was introduced by the direct tax laws (amendment) act, 1987, w.e.f. 1st april, 1989. prior to that s. 143(1)(a) of the act authorised the ao in certain circumstances to "make an assessment of the total income or loss". however, w ..... mistakes. prior to 1st april, 1989, an it authority was authorised to "amend any order passed by it under the provision of this act" in cases where there were mistakes apparent from record.however, the direct tax laws (amendment) act, 1987, introduced cl. (b) in s. 154(1) of the act w.e.f. 1st april, 1989. under this clause, an it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All248; [1967]65ITR386(All)
..... by time. the impugned order itself has not been assailed.8. the learned advocate general appearing for the petitioner has stressed that section 23-a after its amendment by the finance act 1955, was a charging section and an order passed thereunder was an order of assessment to which section 34 (3) was attracted section 34 (3) provides ..... recomputation of the shareholder's income may be made as if it was a rectification of a mistake apparent from the record.19. sub-section (8) after its amendment by the finance act. 1956, states:'where as a result of proceedings initiated under clause (a) of sub-section (1) or under sub-section (i-a) of section 34: ..... iv which deals with deduction and assess merit and therefore it should be construed relating to assessment proceedings. section 23-a prior to its amendment in 1956 was, in spite of its situation in the act, construed as being penal in nature. the legislature substituted the provision in 1955. the retenti(sic) of its situation will not affect .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(1)AWC490; (2001)1UPLBEC708
..... s case and clause (4a) inserted in article 16 of the constitution w.e.f. 17.6.1995 by virtue of the constitution (seventy seventh amendment) act, 1995 being prospective in operation cannot save sub-section (7) of section 3 of the uttar pradesh public services (reservation for scheduled castes. scheduled tribes ..... to observe here that though initially directions to the board was in respect of appointment against posts to be filled by direct recruitment and by promotion through competitive examination limited to departmental candidates but subsequent government orders including g. o. no. 15/5/1973-national integration dated march 20, 1974 provides for ..... in the said government order was that the board would make general reservation in the vacancies to be filled by direct recruitment and by promotion through competitive examination limited to departmental candidates belonging to scheduled castes but it contained a further direction that the board would 'in the matter of such reservation have .....
Tag this Judgment!Court : Allahabad
Reported in : 2008ACJ1624; AIR2007All122; 2007(2)AWC2050
..... the coming into operation of those enactment and modify their effect during the period of their transition, which is normally found in amending act, containing substantive, amending or repealing enactments. where an amending act fails to include such provisions expressly, the court is required to draw inferences as to the intended transitional arrangements in the light ..... out precisely, when and how the operative part of the instrument are to take effect (francis bennion: statutory interpretation, 2nd edition; p.213). since the amending act no. 54 of 1994 fails to contain any transitional provision as to when and how the provisions of section 163a would apply, therefore, court is required ..... section 30(1), section 23(1-a) would not have been applicable to proceedings pending before the collector on the date of commencement of the amending act. 33. thus, from the aforesaid discussion it is clear that 0 the aforesaid constitution bench of hon'ble apex court has considered the prospective and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1949All663
..... things that sisters also are excluded.it was also held that the custom that would operate for the purposes of section 3 (a) of hindu law of inheritance (amendment) act, ii [2] of 1929, in its legal sense is some established practice at variance with the general law and that a custom that was merely in accordance with ..... and to rank them as heirs in the specified order of succession next after a father's father and before a father's brother.they also held that:the act amends the old order of succession in hindu law by introducing certain persons as heirs, who had no such place according to the ordinary interpretation of mitakshara law.30 ..... ), disposed of on 12th april 1944. in re: lala lochhmi narain and anr. - plaintiffs - appellants v. mt. daropadi and ors. defendants-respondents. in this case the competition was between the plaintiffs, who claimed as the nearest sapindas of sahu sanwal das whose widow, mt. ramdei, died in 1938 possessed of property which was admittedly her stridhan, and .....
Tag this Judgment!Court : Allahabad
Reported in : [2001]79ITD56(NULL)
..... as stated earlier, exclusion of interest on securities from the taxability to interest tax act led to ambiguity. hence, the speech of the finance minister, at the time of reintroducing the interest tax act in the year 1991 by amending act no. 45/74 by finance act, 1992, can be relied on to clarify the position. if the legislature intended to ..... include the interest on securities chargeable to tax under the interest tax act, there was no difficulty for it to have used ..... bank ltd. (supra) after citing various reasons, has come to the conclusion that interest on securities cannot be brought to tax under the interest tax act as amended by the finance act of 1991. the bench has not placed sole reliance on the judgment of the madras high court in coming to that conclusion, but has merely draw .....
Tag this Judgment!Court : Allahabad
Reported in : [1995(70)FLR46]; (1995)ILLJ1152All
..... power of the two sides. in any particular bargaining situation the employers may be willing to pay higher wage by considering the prosperity of their undertakings, their competitive power and the risk of losing trade seriously if their labour cost rose too high. the lower limit can also be estimated by judging the strength of ..... promised to the workers under the constitution. a 'socialist' framework to enable the working people a decent standard of life has further been promised by the second amendment. the apex court observed further that the workers are hopefully looking forward to achieve the said ideal. the promises are piling up but the day of fulfilment ..... is that in face of the notification issued by the state government in exercise of the jurisdiction envisaged under section 3 of the u.p. industrial disputes act, in public interest and to preserve the industrial peace and harmony, the grant of registration would have been in-expedient on public grounds affecting social justice. .....
Tag this Judgment!Court : Allahabad
Reported in : [1965]58ITR626(All)
..... into force. section 19 deals with the powers of the commissioner. sub-section (2) read :'on the coming into operation of part ii of the indian income-tax (amendment) act, 1939, sub-section (1) shall cease to have effect, but thereafter any excess profits tax officer or any person in respect of whose business an order under section 14 ..... in respect of appeals preferred to it under the indian income-tax act, 1922.'unfortunately, section 20 of the excess profits tax act was contained in the act originally and when section 19(2) was brought into force at a subsequent date the necessity of making a suitable amendment in section 20 was lost sight of an not made. in ..... section 20, which provides for rectification of mistakes, there should have been a provision which would have come into operation on the coming into operation of part ii of the income-tax act, 1939, but unfortunately the legislature lost .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1972All261
..... the limitation act was made applicable to the proceedings under the u. p. consolidation of holdings act. it obviously meant that the other, provisions of sections 4 to 24, except ..... applications, appeals, revisions and other proceedings under the u. p. consolidation of holdings act or the rules made thereunder by rule 52-b of the u. p. consolidation of holdings rules. this rule was added by section 46 of the uttar pradesh amendment act no. 38 of 1953 and when section 5 alone out of so many sections of ..... retaining section 53-b of the u. p. consolidation of holdings act in spite of the amendment of section 29(2) of the limitation act in 1963. by the amendment of 1963. section 29(2) of the limitation act contemplates the application of sections 4 to 24 to all special acts unless expressly excluded. prior to 1963, section 5 of the limitation .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(2)AWC1672
..... each committee consisting of chairman and two members. the petitioners and others participated in the selection process conducted by these committees under the rules of 1985 as amended by 4th amendment rules, 2008 vide notification dated 18.7.2008. it is stated in para 8 that on receipt of various complaints against the selection process a three ..... magistrate...membernote.-the district magistrate may for any special reason, constitute more than one selection committee.10. the district panchayat raj adhikari, mirzapur took note of the amendment in the rules made after the advertisement, in the interview letters to each of the candidate. in the interview letter sent to smt. rina singh wife of ..... ./s.t. at 23%. if a reserved category candidates had scored more marks in the open general competition, as against general category, he was to be adjusted in accordance with sub-rule (3) of rule 3 of the act of 1994 in general category. there was no preference to be given to any particular caste in any .....
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