Judgment Search Results Home > Cases Phrase: constitution of india article 139 conferment on the supreme court of powers to issue certain writs Court: income tax appellate tribunal itat allahabad Page 1 of about 14 results (0.185 seconds)

Sahara India Mutual Benefit Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... article 226 of the constitution of india made before the hon'ble high court of bombay--in all the six appeals, the hon'ble high court, on the facts and circumstances of the case, held at pp 21 and 22, as under: "a plain reading of section 263(1) of the act, establishes that the cit could exercise revisional power ..... supreme court itself would have stood defeated. in view of this distinguishable fact and the order of the hon'ble high court of calcutta discussed hereinafter, we are of the opinion that the ratio of the decision of the apex court (supra) is that the cit's action for issuing ..... not have jurisdiction to revise the assessment under section 263 on the ground that certain expenses were disallowable. in the light of these two decisions and also the decisions of the tribunal ..... the reasons for which the order of the ao is considered erroneous and prejudicial to the interest of the revenue. the power conferred under section 263 undoubtedly being of quasi-judicial nature, it is imperative on the cit to ..... ------------- 4.3 the return of income, as per provisions of section 139(1), was due to be furnished by 30th nov., 1994, but ..... cit issued a notice under section 263 of the act to show cause why the order passed by the ito. under section 154 should not be rectified as being prejudicial to the revenue. the company filed a writ petition challenging the said notice." "(i) the power that the cit exercises under section 263 is a power in respect of the order of the ito. the cit has no power .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... supreme court by appropriate proceedings for the enforcement of the rights conferred by this part is guaranteed. (2) the supreme court shall have power to issue directions or orders or writs, including writs in the nature of habeas corpus, mandamus, prohibition, quo warranto and certiorari whichever may be appropriate, for the enforcement of any of the rights conferred by this part. (3) without prejudice to the powers conferred on the supreme court by clauses (1) and (2), parliament may by law empower any other court to exercise within the local limits of its jurisdiction all or any of the powers exercised by the supreme court under clause (2). (4) the right guaranteed by this article shall not be suspended except as otherwise provided for by this constitution ..... speaking, may not be courts but certainly are carrying on the judicial functions, cannot go into the issue relating to the existence of such facts material.7.6 coming to the scope of article 226 of the constitution of india, since i was of the opinion that to find out answer to the question referred for my opinion, it is necessary to consider the scope of article 226 of the constitution, the parties were ..... knowledge about the search. in this connection, reliance was placed on the following case laws : 4. nathu ram welji bhai vyas v. luxmibai lunkaranji chandak 139 itr p. 948; and 3. the ld. sr. departmental representative, appearing for the revenue, in addition to adopting the arguments made by his predecessor sr.standing .....

The Acit, Range-ii Vs. Baldev Plaza

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2005)93ITD579(All.)

..... supreme court in the case of smt.amiya bala paul (supra) is concerned, the same binding upon the tribunal. article 141 of the constitution of india provides that the law declared by the hon'ble supreme court shall be binding on all the courts throughout the territory of india. even if the assessee has placed reliance on the decision of the hon'ble supreme court in the cross objection but the decision of the hon'ble supreme court ..... conferred upon the courts the power to issue commission while trying a suit and, therefore, the pendency of suit or proceeding before the court is necessary condition in exercising said power. the combined reading of both the provisions would show that there should be pendency of proceeding before the ao before issuing ..... in the assessment order. the ld. d.r. argued that since no return was filed under section 139 of the income-tax act, 19961 for the assessment years 1990-91 to 1996-97. therefore, the ao was ..... hon'ble allahabad high court in the matter of dr. avanish kumar agrawal, while relying upon the decision of hon'ble supreme court in the matter of smt. amiya bala paul, allowed the writ petition of the assessee quashing the reference ..... supreme court in the case of smt. amiya bala paul v. cit, 262 itr 407 (s.c.).10. we have heard the ld. d.r. and the ld. counsel for the assessee and perused the observations of the authorities and the details filed in the paper book. before considering the rival submissions, it would be relevant to mention certain .....

Rajendra Automobiles Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1988)25ITD555(All.)

1. The Appeal, filed by the assessee, is directed against the order of the Appellate Assistant Commissioner of Income-tax (AAC) confirming the penalty of Rs. 8,000 as levied by the Income-tax Officer (ITO) under Section 271(1)(c) of the Income-tax Act, 1961, in respect of the assessment year 1975-76. In this appeal, there are two questions to be decided. The first one is whether, in the facts of the case, it could be said that the assessee had concealed its income and thus had made itself liable to the imposition of penalty under Section 271(1)(c). In case the finding is to be given that penalty for concealment of income was leviable then the second question arising for consideration is whether penalty should be levied with reference to the provisions of law in existence at the time when the return, not disclosing true income, had been filed or in accordance with the provisions of the statute, as they existed on the date the order levying penalty was passed. The return was filed on 21...

Gorakhpur Petro Oils Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2005)95TTJ(All.)489

..... decisions of the hon'ble supreme court in the case of national thermal power co. ltd. v. cit (1998) 229 itr 383 (sc) and in the case of jute corporation of india ltd. v. cit ( ..... deponents signing the affidavits. in order to verify the genuineness of the affidavits, the ao issued registered letters in the name of deponents in a certain cases as a test-check. a copy of the affidavit signed by the deponent was also ..... hon'ble president of the tribunal, for the hearing by one or more other members of the tribunal to be constituted by him as third member the following points in the abovementioned appeal: (1) whether, on the facts and ..... assessment the memorandum of association, articles of association of the companies and money order receipt by the companies were produced before the ao. learned counsel referred to decision of the supreme court in cit v. orissa ..... same time the conduct of the assessee in participating in assessment proceedings will not be sufficient to confer the jurisdiction on the ao without service of notice on the assessee-company. it was fundamental requirement ..... by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose ..... issue involved was the difference between regular assessment under section 143(3) and block assessment under section 158bc in case of search. the ao issued notice under section 143(2) in respect of regular assessment. in the writ .....

Shervani Industrial Syndicate Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2006)99TTJ(All.)123

..... confer jurisdiction on the cit to exercise revisionary powers under section 263. in the present case none of the said conditions even exists, leave aside the question of co-existence thereof. he further submitted that the view taken by the hon'ble bombay high court in the case of gabrial india ltd. (supra), to the aforesaid effect has since been upheld by the hon'ble supreme court ..... 28th feb., 2002. therefore, the return filed originally on 30th dec, 1999, under section 139(1) could have been revised by 31st march, 2001.in the meantime, the assessee had revised ..... acquisition in relation to a capital asset, being goodwill of a business or a right to manufacture, produce or process any article or thing, tenancy rights, stage carriage permits or loom hours, shall be taken to be the purchase price in ..... constitute an integrated code. when there is a case to which the computation provisions cannot apply at all, it is evident that such a case was not intended to fall within the charging section. otherwise, one would be driven to conclude that while a certain ..... afresh under the provisions of the it act, 1961. it is here that the nature of infirmity in the notice issued by the ao under section 143(2), in consequence of which the assessment was made, becomes relevant. ..... under disability. although the provisions of the cpc are not applicable to writ petitions, the general principles stated in the cpc are applicable to writ proceedings.on the basis of such admitted facts, the regular assessment .....

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... certain circumstances a notice contemplated by s. 34(1) cannot be issued by an ito at all and, if it cannot issue, no assessment order can be passed. if the requirement of a notice is dispensed with there would be nothing to prevent his passing an assessment order even in the absence of these circumstances (by the proviso to the provision only the issue of a notice is barred and not the passing of an assessment order). the supreme court has held that the issue of a notice is a condition precedent to the exercise of jurisdiction. jurisdiction can be conferred ..... valid process of law. we fail to understand as to how such an information could constitute a material for the purpose of arriving at a conclusion that the appellant's version of ..... panchnama also went to expose the fallacy in the inventory prepared by the department.139. with reference to all these submissions it was finally pleaded tha ..... of any books of account, documents, money, bullion, jewellery or other valuable article or thing and any statement made by such person during such examination ..... have jurisdiction of the ao, he is not debarred from exercising the powers conferred on him under sub-s. (1a) of s. 131. as per ..... accepted subject to certain conditions. against the said order the assessee filed a writ petition before the hon'ble allahabad high court which disposed ..... issued for the purposes of collecting evidence in suit". (basant kumar swain vs. baidya kumar parid & ors. air 1989 ori 118. the institute of engineers (india .....

U.P. Forest Corporation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1984)9ITD206(All.)

..... writ petition no. 1568 of 1977 before the lucknow bench of the hon'ble high court under article 226 of the constitution of india for quashing the proceedings and notices under sections 139(2) and 142(1) of the act. however, that writ petition was dismissed on 27-1-1978 as premature. the hon'ble high court ..... such control, (iv) whether the corporation enjoys state conferred or state protected monopoly status, and (v) whether the functions carried out by the corporation are public functions closely related to governmental functions.the supreme court observed that the particularisation of the above factors was not exhaustive ..... does not remove or dispose of trees at the request of general public and in observing that it was not supplying anything. the corporation was certainly dealing with the sale and supply of forest produce on the basis of public auction and by negotiations as the letters on the record show. as already ..... 1974 act, provides that it extends to the whole of up. sections 14 and 15 of the act, which provide for the functions and powers of the corporations, show that the territorial limit and the functions are inter-connected and that the operational area of the corporation may be larger than ..... be bound by any directions that may be issued from time to time by the government in respect of policy matters. addressing itself to the question as to when does such a corporation become the instrumentality or agency of the government, the supreme court noticed various features. it held .....

M.P. Udyog Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1989)28ITD85(All.)

..... court in the case of marikar (motors) ltd. (supra). similar view was expressed by the m.p. high court in addl. cit v. chandrakant d. patel [1983] 139 itr 233. it was held in this case that the refund of sales tax was in the nature of a revenue receipt in the year in which the supreme court eventually upheld the claim of the assessee and it did not constitute ..... 97,330 to zonal development council commission under the govt. of bihar's notification issued by virtue of the power conferred by section 48(1) of bihar sugarcane act, 1969. it was, however, admitted ..... the act required strict construction as it was a deeming section as also a charging section in a taxing statute. relying on certain authorities, he submitted that no tax could be imposed by inference or by analogy or by trying to probe into the intentions ..... act. section 35c of the act states that where any company is engaged in the manufacture or processing of any article or thing, which is made from, or used in such manufacture or processing as raw materials, any product of ..... specified in clause (b) to a person who is a cultivator, grower or producer of such product in india, the company will be allowed a deduction of sum equal to one and one-fifth times the amount ..... by issuing a notification under section 4a of the sales tax act and not to collect or charge sales tax for the said period of 3 years. the writ was, however, rejected by the high court. the assessee thereupon preferred an appeal to the supreme court. the supreme court .....

Monga Metals (P) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

1. This is an appeal by the assessee in which the assessee has challenged the assessment for the block period completed under the provisions of Chapter XIV-B of the IT Act, 1961 (hereinafter called the Act) on various grounds.Hearing of this appeal has been fixed on priority basis as directed by the Hon'ble High Court of Allahabad vide order dt. 16th March,1999.2. In the grounds of appeal enclosed along with the memorandum of appeal the assessee has listed as many as 9 grounds but at the time of hearing the assessee's learned counsel Shri S. K. Garg, withdrew Ground No. 3.1 and 3.4 which are dismissed as withdrawn.In these grounds the assessee has objected to the validity of the notice dt. 12th Dec., 1996, issued as required by the provisions of s.158BC of the Act.3.1. We have heard the assessee's counsel as well as the learned Addl.standing counsel.3.2. The counsel for the assessee first of all submitted that the notice required to be served upon the assessee as per the provisions of...