Judgment Search Results Home > Cases Phrase: electricity amendment act 2007 section 1 short title and commencement Court: kolkata appellate Page 1 of about 13 results (0.082 seconds)

Arun Sen. Vs. Puspa Rani Mukherjee and ors.

Court : Kolkata Appellate

..... the counter-claim for about 10 years. he has stated the ground for non-filing the same. moreover, there is no limitation under the code of civil procedure (amendment) act of 104 of 1976 that the written statement shall be filed within a certain period. rather order 8 rule 6a sub-clause 3 lays down that the plaintiff shall be ..... declaration and injunction in respect of a flat mentioned in schedule a to the plaint claiming that he has every right to enjoy all amenities including installation of electric meter in the common electric meter box under the staircase of the building, as described in schedule b to the plaint and for other reliefs. in that suit, the defendant no ..... a to the plaint at the premises, as described in schedule b to the plaint. thereafter, the dispute cropped up as to installation of an electric meter by the plaintiff in the common electric meter box situated under the staircase. for that reason, the plaintiff/respondent no.1 had to file the said suit being title suit no.685 .....

Assistant Commissioner of Income Vs. the Champdany Industries Limited

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)97TTJ(Kol.)41

..... have gone through the orders of the authorities below. we have carefully perused the materials on record. it is well known that the direct tax laws (amendment) act, 1987 has substituted then section 147 of the act w.e.f. april 1st, 1989. the scope or powers for re-assessment has now been widened and the conditions precedent to be fulfilled under ..... happens to change his opinion is accepted by the board in its circular no. 549 dated october 31st, 1989, which explains the amendments made in section 147 by the direct tax laws (amendment) act, 1989. in other words, even after the amendment, the a.o. must have reason to believe that income has escaped assessment, a mere change of opinion does not justify ..... case of garden silk v. dcit (237 itr 668); the full bench of the hon'ble delhi high court in cit v. kelvinator of india ltd. (256 itr 1); united electrical v. cit (258 itr 317) (delhi) and vishnu brewell v. i.t.o. (257 itr 512)(orissa) may be referred to.however, if there is a failure on the .....

Asstt. Cit Vs. Champdany Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)95ITD169(Kol.)

..... through the orders of the authorities below. we have carefully perused the materials on record. it is well known that the direct tax laws (amendment) act, 1987 has substituted then section 147 of the act with effect from 1-4-1989. the scope or powers for re-assessment has now been widened and the conditions precedent to be fulfilled under ..... to change his opinion is accepted by the board in its circular no. 549 dated 31-10-1989, which explains the amendments made in section 147 by the direct tax laws (amendment) act, 1989. in other words, even after the amendment, the assessing officer must have reason to believe that income has escaped assessment, a mere change of opinion does not justify ..... silk mills (p.) ltd. v. dy. cit (1999) 237 itr 668 the full bench of the hon'ble delhi high court in kelvinator of india ltd.'s case (supra), united electrical co. (p.) ltd. v. cit(2002) 258 itr 317 and vishnu borwell v. income tax officer(2002) 257 itr 512 (ori.) may be referred to. however, if there .....

Apeejay Structural Works (P.) Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1984)10ITD542(Kol.)

..... (p. 1371) 12. we, therefore, find no merit in the contentions of the assessee that the assessments already completed could not be reopened in view of the amending act.13. in view of the foregoing discussions, the appeals fail. however, we may observe that validity of retrospective effect of section 80aa is under consideration before the hon' ..... cit v. general electric co. of india ltd. [1978] 112 itr 246 (cal.). the said case pertains to the question as to rectification of a mistake apparent from the record and in that context the hon'ble calcutta high court answered that a mistake found in the order in view of the amending act later coming into force ..... 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 legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction we must read the subsequently inserted proviso as forming part .....

Smt. Srabani Roy Vs. the State of West Bengal and ors.

Court : Kolkata Appellate

..... in terms of the above directions in umadevi as a one-time measure.12. the judgment passed in case of up state electricity board (supra) cited by mr. jana is not applicable to this case. the facts as emerges in the said case, ..... in the said recruitment rules but from the various circular issued prior to the said recruitment rules and even prior to the amendment of rule 3d of the old rules the organizer teachers are those who since the birth of the school are rendering ..... such inaction the petitioners filed writ application being wp no. 1687(w) of 2004 which was ultimately disposed of on november 29, 2007. the said order reads thus :department has submitted report that none of the learned lawyers could supply any copy of the writ ..... west bengal primary education board for consideration after holding that in view of the promulgation of the west bengal primary education act 1973 the director of the school education is no longer a competent authority to grant approval. since the matter was referred .....

Sushil Kumar Nath and anr. Vs. Sri Tapas Mitra and ors.

Court : Kolkata Appellate

..... certain dates for filing a written statement by the petitioners. but, ultimately when the written statement was filed, it was not accepted stating that as per provisions of the amendment act 22 of 2002 (of the c.p.c.), such belated written statement could not be accepted. anyway, i find that it is a dispute between the tenants and ..... for a decree of declaration of their tenancy right and also for permanent injunction restraining the defendants from evicting the plaintiffs from the suit property and also from disconnecting the electric line. the suit was instituted on march 12, 1998 and the defendants appeared in the suit on april 4, 1998. but the written statement was filed by ..... view that an amount of costs of rs.1,000/- only would subserve the ends of justice. the learned lawyer for the petitioners has referred to decisions reported in (2007) 1 scc 765 and 2009(1) chn 488 in support of his contention. i have considered these decisions in arriving at the conclusion. in view of the peculiar .....

West Bengal State Electricity Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1983)5ITD636(Kol.)

..... the ito in computing the income for the assessment year under appeal allowed deduction under section 36(1)(iv) of the act, the amount contributed by the assessee to a trust called "the west bengal state electricity board employees' provident fund" even though the fund was not a 'recognised fund'. the commissioner was of the opinion ..... the employer in relation to the said establishment (hereinafter referred to as the 'employer') shall within three months of the date of publication of this notification, amend the constitution of the provident fund maintained in respect of the establishment hereinafter referred to as the fund, in regard to the following matters. para 3 of ..... dated 8-7-1971, it is found that the assessee's contributory provident fund scheme drawn up in 1965 in accordance with section 5 continued with certain amendments after the notification of the state government granting exemption under section 17(1) was issued. this is apparent from the registered trust deed executed on 16 .....

itc Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)95TTJ(Kol.)1017

..... renumbered as section 10(2)(xii), which more or less resembled to section 37(1) of the act, as it now stands. sec. 10(2)(xii) of the 1922 act was further renumbered as section 10(2)(xv) by the indian it (amendment) act, 1946, (pp. 2069 & 2070 of chaturvedi & pithisaria's "income-tax law--fifth edition"). it ..... the assessee. we find the necessary support from the judgments of the hon'ble supreme court cited by the learned authorised representative, namely, godhara borough municipality v. godhara electricity company ltd.nawn estates (p) ltd. v. cit (supra) that in case of analogous or similar provisions, the indian judicial authorities can rely upon decisions delivered ..... of lords, the learned authorised representative went further to refer to the judgments of the hon'ble supreme court rendered in the cases of godhara borough municipality v.godhara electricity company ltd. and nawn estates (p) ltd. v. cit (1977) 106 itr 45, 49 (sc), for the proposition that in case of analogous or similar .....

Peico Electronics and Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1993)44ITD711(Kol.)

..... unsustainable. we are unable to agree with this submission. the calcutta high court had occasion to refer to and consider the explanation inserted by the finance act, 1988 as amended by the finance act, 1989. in hindustan aluminium corpn. ltd.'s case (supra), at page 92, the hon'ble high court, after referring to the finance bill, ..... by the assessee is directed against the order of the cit dated 24-3-1988 passed under section 263 of the it act.2. the assessee is a public limited company engaged in the manufacture of various electric items like fittings, domestic appliances, music systems, tape recorders, record players, etc. in respect of the assessment year 1983 ..... record-players.the affidavit also states that the loni factory was previously engaged in the production of electronic components, plastic and metal ware products and electric materials for record-players and tape-recorders and that the new plant and machinery installed during the accounting year ended 31-12-1982 relevant for the .....

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)79TTJ(Kol.)915

..... a return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito, on an application made to him for this purpose, is empowered to extend, in his discretion, the time for furnishing a ..... return showing loss is to be furnished and treatment of returns below taxable limit 9.1 under the existing provisions of section 139(3) of the it act, as amended by the taxation laws (amendment) act, 1970, the ito on an application made to him for this purpose is empowered to extend, in his discretion, the time for furnishing a return ..... . (1973) 89 itr 236 (sc) that the view favourable to the assessee should be adopted, their lordships of the bombay high court in the case of cit v. thana electricity supply ltd. (1994) 206 itr 727 at p. 744 (bom) held as under : "we have considered the submissions. we have also carefully considered the decisions of the supreme .....