Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: allahabad Page 90 of about 2,540 results (0.092 seconds)

Commissioner of Income-tax and anr. Vs. JaIn Colonizers P. Ltd.

Court : Allahabad

Reported in : [2009]319ITR383(All)

..... learned counsel for the revenue and sri r.r. agrawal, learned counsel for the respondent.6. sri mahajan submits that the proviso to section 272a(2) of the act was inserted by the finance (no. 2) act of 1991 with effect from october 1, 1991, which restricted the maximum amount of penalty imposable for non- furnishing of return or the ..... prescribed form under sections 206 and 206c and statement under sub-section (3) of section 200 to the amount of tax deductible or collectable, as, the ..... applicable on the date when the form was filed would be applicable which in the present case is january 20, 1992. the proviso to sub-section (2) of section 272a of the act was on the statute book having been inserted with effect from october 1, 1991. the maximum amount of penalty, therefore, cannot exceed the amount of .....

Vishal Chand JaIn Vs. Ixth Addl. District Judge and ors.

Court : Allahabad

Reported in : 2007(3)AWC3114

..... on the issue as to whether building could be released in favour of the landlord holding the same to be in dilapidated condition on release application under section 21 (1) (b) of u. p. act no. xiii of 1972, counsel for the respondent-tenants relied upon the decisions in smt. cham devi v. additional district judge 1981 arc 2; ajit ..... this case are:(i) whether building could be released in favour of the landlord holding the same to be in dilapidated condition on release application under section 21 (1) (b) of u. p. act no. xiii of 1972?(ii) whether it was incumbent upon the landlord, before moving release application, to comply with provisions of rule 17 of the ..... for the parties and perused the record.2. this is landlords petition. petitioner-landlord filed release application under section 21 (1) (b) of the u. p. urban buildings (regulation of letting, rent and eviction) act, 1972 (hereinafter referred to as u. p. act no. xiii of 1972'), registered as p.a case no. 1 of 1996 on the ground that .....

introspective Detective Private Limited and anr. Vs. General Manager, ...

Court : Allahabad

Reported in : (2010)27VST321(All)

..... to the writ petition).2. the facts of the case lie in a narrow compass and are almost undisputed. the petitioner as an assessee is a registered agency under section 69 of the finance act, 1994 with the office of the superintendent of central excise, urban ii, gorakhpur being registration no. 38/da/ida/ruii/gkp/2002. the said agency is already registered .....

The Commissioner of Income Tax. Vs. P.N.SharmA.

Court : Allahabad

..... some of the additions made by assessing officer and with regard to other set aside.the cit appeal while considering the order passed by ao 2 under section 158bc/251 of the act on 24th march, 2003 has confirmed some of the additions and allowed the some deletion, hence both approached the tribunal.5. the tribunal recorded finding that ..... the department before the date fo search, it cannot be considered for computation of undisclosed income u/s 158bb (1) when the word 'evidence' as appearing in section 158 bb(1) does not exclude the evidence filed with the department before the date of search and also when the 'evidence' cannot be interpreted to mean only ..... the assessee was working as general manager with kuber group of companies which is engaged in business of financing. it has further observed that the photocopy of .....

Savita Rani Vs. Director of Education (Secondary) U.P. and Others

Court : Allahabad

..... from the post of assistant teacher primary section. for filling up the said vacancy the manager of the institution obtained a permission from the finance and account officer in the office of the district inspector of schools and thereafter proceeded to advertise the ..... , patla, ghaziabad is a recognized and aided girls high school. it is admitted that the provisions of the intermediate education act and the regulations framed thereunder are fully applicable to the primary section, which is part and parcel of the same high school institution. one smt. krishna rehlan is stated to have retired ..... therefore, appears to be justified in recording a finding that the petitioner is not possessed of the prescribed minimum qualifications as provided for under the intermediate education act and, therefore, there can be no payment of salary in his favour through state exchequer.10. this court may refer to the case of pramod kumar vs .....

State Bank of India Vs. Rizvi Exports Ltd.

Court : DRAT Allahabad

Reported in : II(2003)BC96

..... of the documents in respect of the defendants. true copy of the documents have been filed along with the application under section 19 of the recovery of debts due to banks and financial institutions act, 1993. the original documents bear the signature of the person/persons stated and described in the documents. he has verified ..... then adifferent certificate is required. the bankers books of evidence act has been amended by information technology act on 07.06.2000. sub-section (8) of section 2 defines the certified copy when it is filed by a bank. sub-section (8) of section 2 of bankers books of evidence act, 1891 is reproduced below : (a) are maintained in ..... the promoters and directors of the defendant no. 1 which is a company duly incorporated under the companies act, 1956. the defendant no. 1, sought financial assistance from the applicant-bank and requested the applicant to finance loan for the business purpose of defendant no. 1 i.e., business of finishing of leather and manufacturing .....

Nidhipati Singhania Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1991)39ITD292(All.)

..... was also not justified in rejecting and brushing aside the contention that after the supreme court decision in shri kt. verghese case section 52 as a whole become an otiose and on workable insofar as by finance act, 1988 the said section was deleted from the statute book. 9. the purchaser shri bharat m.d. lal of bombay having confirmed on oath the ..... and established as to what could otherwise be the valuation. in fact, the valuation would be ordinarily is not sufficient to invoke the provisions of sub-section (2) of section 52 of the income-tax act, 1961 as expounded by the hon'ble supreme court in the case of k.p. varghese (supra). the burden was on the revenue to prove ..... purchased and no capital gains accrued or arose to him as a result of the transfer. on 4th april, 1968, however, the ito, issued a notice under section 148 of the act, seeking to reopen the assessment of the assessee for the assessment year 1966-67 and requiring the assessee to submit a return of income within 30 days of .....

Mrs. L. Hilt Vs. V. Hilt

Court : Allahabad

Reported in : AIR1943All8

..... he now applies for an order permitting him to stop such payment for the reason that his daughter is no longer a 'minor child' within the meaning of section 44, divorce act. there is also a prayer in the application that such money as has been deposited by him in court and is still unpaid be refunded to the applicant; ..... the girls' high school at allahabad, which will ordinarily continue until the end of the year, and she prays that in the exercise of its discretion under section 44 of the act this court may direct the applicant to continue paying her maintenance upto 31st december of this year ; otherwise she will be unable to finish her course of training ..... matter of granting maintenance for minor children there is no discretion as regards maintenance for children who have ceased to be minor children under the definition contained in section 3(5) of the act. the english law cannot be invoked to widen the discretion of the courts in india. it was held in iswarayya v. iswarayya ('30) 17 a.i .....

Janardan Swarup and ors. Vs. Devi Prasad and ors.

Court : Allahabad

Reported in : AIR1959All33

..... the lower appellate court agreed with the view of the trial court in holding that the defendants substantially damaged and materially altered the building within the meaning of section 3 of act iii of 1947 so as to make them liable to ejectment on that ground.but the lower appellate court further held that since the plaintiffs aid not seek ..... for ejectment was not barred by order ii, rule 2 of the code of civil procedure; and(2) that the permission granted by the district magistrate under section 3 ot act iii of 1947 was a valid and good permission.6. on the other hand it has been contended by the defendants-respondents that the notice given was defective ..... and the forfeiture woiild not be complete unless and until the lessor gave notice that he had exercised his option to determine the lease under section 111, clause (g) of the act.the forfeiture under section 111, clause (g) in the present case must be deemed to have been waived not only by acceptance of rent which became due since .....

Smt. Asharfunisa Begum Vs. Dy. Director of Consolidation Camp at Hardo ...

Court : Allahabad

Reported in : AIR1971All87

..... division bench case referred to above was correctly decided on the basis of a similar interpretation placed on sub-clause (ii) of clause (c) of sub-section (i) of section 5 of the act.10. in view of the above interpretation of the term 'holding' the land held by the deceased bashir mohammad as 'sirdar' constituted a separate holding ..... held under one tenure. that being so, a holding may consist of a single plot or several plots but all such plots must be of the same tenure. section 3 (11) of the act defines the term 'tenure-holder' and says that it 'means a bhumidhar or sirdar and includes -- (a) an asami, (b) a government lessee or government ..... and without such permission the transfer was void. an appeal against the decision was dismissed by the settlement officer consolidation. the petitioner then filed a revision under section 48 of the act but the same was also dismissed by the deputy director of consolidation (opp. party no. 1) who held that the gift which covered both bhumidhari and .....