Court : Income Tax Appellate Tribunal ITAT West Bengal
..... the constitution.reference has been made by mr. saha, in this connection, to the provisions in the proviso to section 20(1) of the bengal finance (sales tax) act, 1941, and the proviso to section 12(1) of the west bengal sales tax act, 1954, reference has also been made by mr. saha, the learned advocate for the applicants, to the ..... of the appellant to comply with either requirement, the appellate authority was competent to dismiss the appeal, though dismissal of such appeal was not expressly provided for in section 129 of the customs act. in the case of vijay prakash d. mehta v. collector of customs (preventive) [1989] 175 itr 540 ; air 1988 sc 2010, it was held, ..... ." this interpretation of article 14 was also followed in the case of maneha gandhi v. union of india, air 1978 sc 597 ; [1978] 1 scc 248. in the case of maneha gandhi, it was observed (at page 624 of air 1978 sc) : "article 14 strikes at arbitrariness in state action and ensures fairness and equality of treatment. the principle .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... liable to be quashed. the learned counsel has also submitted before us that s. 44ab was introduced by the finance act, 1984, and while presenting the union budget for 1984-85, the then finance minister observed as under (1984) 146 itr (st) 65 at page 66] : "with the reduction in rates and expeditious disposal of assessments, i ..... incumbent ao has initiated the penalty proceedings. to our mind, taking the limitation period prescribed in s. 275 for initiation of penalty proceedings under the other sections of this chapter and also by respectfully following the judgment of the jurisdictional high court in the case reported in 1990 crlj 1110, maximum of two years from ..... of s. 275, which comes into operation from 1st april, 1989, initiation of penalty proceedings cannot be deferred unendingly and by taking the spirit of the section as a whole, the initiation of the penalty proceedings should take place within a reasonable period of time. the learned counsel for the assessee placed before us .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... instincts, such institutions were held to be for wholly charitable purpose as they were not confined to any particular religious community.9. taking us through explanation 3 to section 80g, shri bajoria pointed out that mere reference to religion was not sufficient to bring the case within the purview of explanation 3. explanation 3, on the ..... purpose. lastly, shri bajoria has referred to the following observations of the gujarat high court in the case of cit v. swastik textile trading co. (p.) ltd. [1978] 113 itr 852 : "held, that clause 4(g) should be viewed in the context of the entire charitable object of advancement of education, medical relief, helping the blind ..... of the 1961 act up to and including the assessment year 1979-80 though it was stated that no certificate under section 80g had yet been granted to the trust within his knowledge.11. the departmental representative then referred to the memo explaining the provisions in the finance (no. 2) bill, 1965, as a result of which .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... maintained by the assessee wherein the cost of construction was recorded. in fact, at the time of making the reference to the valuation officer under section 131(1)(d) of the act, the assessing officer did not seem to have rejected the books of account maintained by the assessee and it was only at the time of ..... assessing officer is not justified in obtaining an expert opinion of the dist. valuation cell for determining the cost of construction by issuing summons under section 131(1)(d) of the income-tax act, 1961.however, the assessing officer was of the opinion that the reference to the valuation officer is proper as it helps the assessing officer ..... the dvo, valuation cell, in determining the actual cost of construction by issuing commission under section 131(1)(d) of the income-tax act, 1961. this act on the part of the assessing officer may be termed as proper, legal and justified. such act rather helps the assessing officer in framing the assessment order on sound reasoning and without .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... material in this behalf has been produced before us. on perusal of the assessee's submission during the course of proceedings under section 263 also we do not find any specific details of any interconnection, interlacing and interdependence prevailing between the discontinued unit of the ..... on one activity without reference to the other activity. even though the test of unity of control was established as the finances and control were from the head office of the company, the new business undertaken by the assessee could not be taken ..... are of the view that the decision of the supreme court in b.r. ltd. v. v.p. gupta, cit [1978] 113 itr 647, can be taken as an authority only for the proposition that merely because the assessee carries on various lines of ..... the deduction was available to that assessee-company only on portion attributable to income liable to tax under the income-tax act.12. during the course of hearing before us, the learned counsel of the assessee has placed heavy reliance on the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... 1995) 53 itd 180 (cal) was not followed in view of the definition of "total turnover" as laid down by expln. (ba) to s.80hhc(4a) inserted by the finance (no. 2) act, 1991, with retrospective effect from 1st april, 1987.13. in view of the discussions in the foregoing paragraphs, grounds of appeal nos. 2 and 3 in this appeal are ..... not be included in the sales. but, sales of scrap shown separately under the heading "miscellaneous income" will have to be included in sales for the purpose of this section".the learned counsel for the assessee further argued that in view of the judgment of the hon'ble supreme court in the case of challapalli sugars ltd. (supra), this para ..... note" relied upon by the learned counsel of the assessee has been issued by the institution of chartered accountants of india in relation to provisions of s. 44ab of the act. the institute has also not taken note of the judgment of the hon'ble supreme court in the case of chowringhee sales bureau (p) ltd. vs. cit (supra), .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... exclusive definition and not exhaustive. therefore, mere exclusion of certain items from the figure of total turnover by expln. (ba) appended below s. 80hhc(4a) by the finance (no. 2) act, 1991, with retrospective effect from 1st april, 1987, does not ipso facto lead to the conclusion that whatever is not expressly stated to be excluded from the figure ..... iron out the creases by taking the text and context into consideration in interpreting a legislation and by considering the provision in the backdrop of the purpose for which the section is introduced. the following case laws were relied upon on this issue :gramophone co. of india ltd. vs. birendra bahadur pandey air 1984 sc 667; 678reserve ..... and such payment is not required by any law for the time being in force and, therefore, hit by s. 40a(9) of the act.6. we have carefully considered the rival submissions. sec. 40a(9) reads as under : "no deduction shall be allowed in respect of any sum paid by the assessee as an employer towards the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... assessee or the assessment order of the ito with a view to find out new sources of income and the power of enhancement under s. 31(3) of the (1922) act is restricted to the sources of income which have been the subject-matter of consideration by the ito from the point of view of the taxability. in this context 'consideration ..... place. on the basis of the above arguments and taking in to consideration the reliance placed on different judgments, the cit(a) came to the conclusion that the ao had acted in excess of his jurisdiction, while passing the fresh assessment order, in seeking to tax by way of disallowance the expenditure either in part or in full incurred under the ..... the case, the learned cit(a)-i, calcutta, erred in deleting the disallowance of rs. 3,07,000 for the asst. yr. 1986-87 under s. 40a(3) of the it act." so far as the asst. yr. 1985-86 is concerned, the assessment was originally completed by the ao on 11th march, 1988, in which he rejected the method of accounting .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... section was brought into the statute book vide finance (no. 2) act of 1996 w.e.f. 1st april, 1997, and is said to be in pari materia with earlier s. 115j which has been rendered inoperative with effect from the asst. yr.1991-92 by an amendment made to sub-s. (1) by the finance act ..... introduction of s. 115ja remains the same as was given when somewhat similar provisions were introduced for the first time by the finance act, 1983 w.e.f. 1st april, 1984. these provisions were contained in s.80vva and remained on the statute book ..... 85 to asst.yr. 1987-88 i.e., for a period of 4 years. the provisions were again reintroduced by the finance act, 1987 by introduction of a new s. 115j and these provisions remained in force from asst. yrs. 1988-89 to 1990 ..... at least a small proportion of their profits to the national exchequer at a time when other and less better off sections of the society were bearing a burden. because of the various hardships, complications, litigations, etc., provisions of s. 80vva .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT West Bengal
..... the assessee or the assessment order of the income-tax officer with a view to find out new sources of income and the power of enhancement under section 31(3) of the (1922) act is restricted to the sources of income which have been the subject-matter of consideration by the income-tax officer from the point of view of the ..... case, the learned commissioner of income-tax (appeals)-i, calcutta, erred in deleting the disallowance of rs. 3,07,000 for the assessment year 1986-87 under section 30a(3) of the income-tax act." 3. so far as the assessment year 1985-86 is concerned, the assessment was originally completed by the assessing officer on 11-3-1988, in which he ..... made to a sister concern, viz. m/s. new central group engineering (p.) ltd. 6. it may be mentioned in this connection that in the original assessment, disallowance under section 40a(3) had been made in respect of cash payment to another concern, viz., m/s. r. b. timber corporation which was not repeated in the fresh assessment.7. the .....
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