Court : Mumbai
Reported in : [1983]140ITR460(Bom); [1981]7TAXMAN97(Bom)
..... furnishing any information from the assessment records of the claimant.5. now, it is well known that the provision of s. 137 of the i.t. act, 1961, which were repealed by the finance act, 1964, with effect from april 1, 1964, placed an embargo on courts from calling for any returns, accounts, documents or any records relating to any ..... made. this is clarified by suing the words 'in the course of any assessment proceedings under the act or the indian income-tax act, 1922 (xi of 1922), (other than proceedings under chapter xxii of the act or chapter viii of the indian income-tax act, 1922), or in any record of any assessment proceedings or any proceedings relating to recovery of a ..... as being rs. 10,000 only in a statement file by him with the i.t. authorities on november 19, 1971. by an ex parte order dated september 29, 1978, the insolvency registrar was ordered at the instance of the respondents to issue letters of request to, (i) the commissioner of income-tax, bombay city-v, (ii) the .....
Tag this Judgment!Court : Mumbai
Reported in : 1998(3)ALLMR329
..... and so far as it is not due to variation in the rates of tax made by the finance act enacted for the year for which the regular assessment is made.' sub-s. (3) of s. 215 was substituted by the taxation laws ..... calling upon him to pay tax due, to be paid by him. thereafter, the tax will be recovered in accordance with the provisions of chapter xvii-d collection and recovery (ss. 220 to 231). if there is any delay in payment of the tax, the assessee may be ..... -five per cent. of the tax determined on the basis of revised assessment. this interest was charged for the period from 1st april, 1978 to 28th november, 1980, i.e., from the first day of the assessment year to the date of the original assessment. the assessee ..... of advance tax (including the tax deducted at source). the assessee submitted its return of income for the above assessment year on 26th june, 1978 declaring total income of rs. 17,82,820. later, the ito by his order of assessment dt. 28th november, 1980, assessed the total .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)54CTR(Kar)342; ILR1987KAR1088; [1986]161ITR190(KAR); [1986]161ITR190(Karn)
..... court on march 12, 1981, under article 226 of the constitution challenging the validity of section 2(14)(iii) of the act inserted by section 3 of the finance act of 1970 (central act no. 19 of 1970) (the finance act), on the sole ground that the same was beyond the legislative competence of the union parliament. 5. the respondents have resisted ..... income-tax officer, the petitioner and the income-tax department filed second appeals before the income-tax appellate tribunal, bangalore ('the tribunal'). on july 19, 1978, the tribunal disposed of the said appeals by a common order granting some relief to the department. on those matters decided by the tribunal, certain references under the ..... or national defence gold bonds, 1980, issued by the central government.' 11. on the language of these terms and other related provisions regulating capital gains under chapter iv-e of the act, capital gains arising or accruing from sale of agricultural lands were not subject to capital gains tax under the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)146CTR(AP)520; [1998]230ITR335(AP)
..... it would be appropriate to note the scope of section 35b here. this provision was inserted by the finance act, 1968, with effect from april 1, 1968, and it was on the statute book till it was omitted by the direct taxes (amendment) act, 1987, with effect from april 1, 1989. since the question arises out of the order of assessment ..... expenditure incurred during the previous year : provided that in respect of the expenditure incurred after the 28th day of february, 1973, but before the 1st day of april, 1978, by a domestic company, being a company in which the public are substantially interested, the provisions of this clause shall have effect as if for the words 'one and ..... of 'packing credit'. it paid interest on 'packing credit' amounting to rs. 12,13,150 for the year 1977-78 and rs. 16,37,667 for the year 1978-79. its claim to have those amounts deducted for purposes of computation of profit under section 35b was rejected by the income-tax officer. he succeeded before the commissioner ( .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1988AP358
..... manufacture of end products should be considered as goods removed out of the factory for consumption. this explanation is given retrospectivity since 1944 by s. 51 of the finance act, 1952. the explanation sets it rest the doubt and divergence of opinion n view of the unequivocal declaration that he intermediatory products should be considered as an excisable ..... from the factory premises. in maneklal harilal spinning & manfg. co. ltd. ahmedabad v. union of india 1978 elt (j) 618 : (1979 tax lr noc 96) the gujarat high court while considering the justification of levy on the barn held that yarn is removed from the ..... goods till they are removed from the premises of the factory. in delhi cloth & general mills & company .limited v. joint secretary, government of india, 1978 elt (j) 121 : (1978 tax lr 2094) the delhi high court construing r. 9 and 49 held that the question of collection of duty does not arise until the goods are removed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1998)148CTR(AP)45; [1998]231ITR215(AP); [1998]100TAXMAN34(AP)
..... commissioner; .....'in clause (b), after the word 'record', the words 'shall include and shall be deemed always to have included' have been inserted by the finance act of 1989, with effect from 1-6-1988.even if it is assumed that the commissioner had taken the subsequent valuation report into consideration while invoking the provisions of ..... explanation (b) to sub-section (2) of section 25 of the wealth tax act, reads as under :'explanation.-for the removal of doubts, it is hereby declared that, for the ..... returned by the assessee had made the assessment in 1978. this fact makes the observations of the income tax appellate tribunal incorrect and wrong that the commissioner had revised the assessment order on the basis of the subsequent report of the valuation officer. explanation 2 was inserted by the finance act, 1985, with effect from 1-4-1976. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1980)15CTR(MP)142; [1980]124ITR680(MP)
..... which would govern the quantum of penalty imposable on the assessee for concealment of particulars of income. clause (iii) of section 271(1), as amended by the finance act, 1968 (act 19 of 1968), with effect from 1st april, 1968, was applicable to the case of the assessee for the return was filed and penalty was incurred after ..... the words ' the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty' as they occur in section 274(2) clearly signify that the jurisdiction of the iac for the purpose of imposing penalty is derived ..... andhra pradesh high courts and we respectfully agree with them [see cit v. royal motor car co. : [1977]107itr753(guj) ; addl. cit v. dr. khaja khutabuddinkhan : [1978]114itr905(ap) and cit v. mann engineering works : [1980]122itr306(guj) ]. we are respectfully unable to agree with the view taken by the allahabad high court in cit v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1987P& H263
..... corrupt practice in elections on the proof of which, on the part of a candidate envisages declaration of his election void. chapter iii of part v ii of the 1951 act provides list of the electoral offences and also prescribes penalty and punishments therefor.if the above mentioned provisions of clauses (5) and (6) of article 324 of the constitution and ..... case, (1910 ac 87) (supra), amalgamated society of railway servants, a society registered under the trade union act, framed a rule authorising it to levy contribution from members for the purpose of securing parliamentary representation. another rule provided that all candidates to be financed by the society shall sign and accept conditions of the labour party and be subject to their whip .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1988P& H1
..... disciplinary proceedings against any government employee; that the vigilance department did not act as delegate of the public 'works department (irrigation branch); that the powers of the vigilance department emanated from the rules of allocation of business, 1978, which had been framed by the governor of punjab under clause (3 ..... ... ... (11) 'government' means.the punjab government in the administrative department : provided that if relaxation of any rule involves financial implications, prior concurrence of the finance department will be obtained;' 'r. 5. recruitment of service.--(1) recruitment to the service shall be made by government by any one or more of the following ..... after his retirement or termination of service. on behalf of the respondent-state electricity board, reliance was placed on r. 3, part iii, chapter i of the kerala state electricity board (employees disciplinary proceedings tribunal) regulations 1969(hereinafter called 'the k.s.r.') to show that the respondent .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2001VIIAD(SC)137; AIR2001SC3774; 2001(2)ALD(Cri)578; 2001(49)BLJR2235; [2001]107CompCas365(SC); (2002)1CompLJ9(SC); 2001CriLJ4259; 2001(4)Crimes229(SC); JT2001(7)SC390; 200
..... in the code of criminal procedure for trial of warrant cases by magistrates. the provisions for trial of warrant cases by the magistrate are to be found in chapter xxi of 1898 code. a glance through the provisions will show that the provisions therein included catered to both the situations, namely, trial of a case initiated ..... the said provision provided that the provision of the code so far as they are not inconsistent with the chapter (i.e. chapter 2), shall apply to the proceedings of a special magistrate and section 34 of the said act provided that the provisions of the criminal procedure code in so far as they may be applicable and insofar as they ..... . m/s. parson tools and plants, kanpur : [1975]3scr743 , lord howard de walden v. inland revenue commissioners 1948 (2) all e.r. 828, johnson & anr. v. moreton 1978 (3) all e.r. 37 and harcharan singh v. smt. shivrani & ors. : [1981]2scr962 . the contention is that any interpretation by this court other than the one propounded would .....
Tag this Judgment!