Court : Allahabad
Reported in : (2004)191CTR(All)460; [2005]275ITR628(All)
..... 5(1)(viii) of the act, by the finance ..... under section 36 of the said act.in the case of indian and eastern newspaper society (supra) the apex court has held that the information of an audit party on a point of law could not be regarded as information enabling the ito to initiate reassessment proceeding under section 147(b) of the it act.in the case of sheela devi goel (supra) this court has upheld the action of the wto under section 35 of the act for rectification of the assessment order consequent upon retrospective amendment of section ..... sri mahajan, the learned counsel for the revenue, has submitted that section 5(1)(viii) of the act was retrospectively amended by the finance (no. ..... the learned counsel for the applicant submitted that, as a result of the legal fiction incorporated with retrospective operation and the amendment of section 5(1)(viii) of the act by the finance (no. ..... subsequently, section 5(1)(viii) of the act was retrospectively amended by the finance (no. ..... cst (1987) 65 stc 71 (sc).12. .....
Tag this Judgment!Court : Allahabad
Reported in : 1992(91)LC28(Allahabad)
..... 53 of 1987 dated 1st march, 1987 as amended from time to time. ..... the petitioners say that its factory is located in a 'a' class backward area and that it has been making representations to the government of india, ministry of finance for grant of fiscal concessions particularly in the matter of excise duty. ..... 186/89-ce dated 24ih october, 1989 under section 5a of the central excises and salt act, 1944. ..... on the basis of said representations, says the petitioner, the government of india, ministry of finance, department of revenue issued notification no. ..... this notification is again issued under section 5a of the act. ..... it says 'the central government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the government of india in the ministry of finance (department of revenue) no. ..... 54.02 or 55.01 of the schedule to the central excise tariff act, 1985, from so much of the duty of excise leviable thereon as is specified in the said schedule in excess of the amount calculated at the rate of 50 per cent of the duty for the time being leviable thereon. .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)14VST287(All)
..... the tribunal held that though the machinery was purchased prior to september 13, 1985 but used after september 13, 1985 in the generation of the electricity therefore, in view of section 3g(2) as amended by amending act no. ..... ground that the plant and machinery had been purchased prior to september 13,1985 and had been used in the generation of the electricity and the provisions of section 3g(1) of the act were not applicable in view of section 3g(2) of the act, which says that the provisions of sub-section (1) shall not apply to the sale of any goods which is purchased by such department, corporation, undertaking, company for resale or for use in the manufacture or packing of any goods, for sale ..... sales tax (amendment and validation) act, 1985 by which in sub-section (2) after the words 'packing of any goods' the words 'other than electrical energy have been inserted and on consideration of the two circular dated august 3, 1977 and october 13, 1987 issued by the government and decisions of this court in the case of u.p. ..... central finance accounts & budget organisation, sonebhadra reported in [2008] 11 vst 665 (all) : [2004] sti 76 (all) the assessment year involved was 1984-85 and machinery was purchased in the assessment year 1984-85 but such machinery have ..... central finance accounts & budget organisation, sonebhadra reported in [2008] 11 vst 665 (all) : [2004] sti 76 all.6. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]144TAXMAN583(All)
..... it may be mentioned here that by section 40 of the finance act, 1964 the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of subsection (1):'explanationwhere the total income returned by any person is less than eighty per cent of the total income (hereinafter in this explanation referred to as the correct income) as assessed under section 143 or section 144 or section 147 (reduced by the expenditure incurred bona fide by ..... as the returned income is less than 80% of the total assessed income, the explanation, as inserted by the finance act, 1964, was applicable and the onus was on the applicant to prove that the failure to return the correct income did not arise from any fraud or any gross or wilful neglect on ..... the applicant has not been able to rebut the presumption raised under the explanation to section 271(1)(c) of the act which was upon the applicant to prove that there was no gross or wilful neglect on ..... prior to the aforesaid amendment made by the finance act, 1964 the apex court in the cases of ..... pradesh high court and the karnataka high court have not considered the effect of explanation added by the finance act of 1964.15. ..... the income tax department's burden to establish that the assessee's case falls under section 28(1)(c) of the income tax act, 1922, would not be discharged in such a case and penalty cannot ..... mussadilal ram bharose (1987) 165 itr 141; cit ..... cit : [1987]163itr725(kar .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)196CTR(All)168; [2005]279ITR451(All)
..... it may be mentioned here that by section 40 of the finance act, 1964 the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of sub-section (1) :'explanation--where the total income returned by any person is less than eighty per cent of the total income (hereinafter in this explanation referred to as the correct income) as assessed under section 143 or section 144 or section 147 (reduced by the expenditure incurred bona fide by him for ..... as the returned income is less than 80 per cent of the total assessed income, the explanation, as inserted by the finance act, 1964, was applicable and the onus was on the applicant to prove that the failure to return the correct income did not arise from any fraud or any gross or wilful neglect on his part. ..... the applicant has not been able to rebut the presumption raised under the explanation to section 271(1)(c) of the act which was upon the applicant to prove that there was no gross or wilful neglect on his part. ..... prior to the aforesaid amendment made by the finance act, 1964, the apex court in the cases of cit v. ..... assessments, there was no concealment of income and the levy of penalty was not valid, the madhya pradesh high court and the karnataka high court have not considered the effect of explanation added by the finance act of 1964.15. ..... mussadilal ram bharose : [1987]165itr14(sc) : cit v. k.r. ..... cit : [1987]163itr725(kar) .5. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN701(All)
..... it may be mentioned here that by section 40 of the finance act, 1964 the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of sub-section (1)'explanation. ..... since explanation to section 271(1) of the act as inserted by the finance act, 1964 was clearly attracted, the onus was on the applicant to prove that there was no fraud or any gross or wilful neglect on her part and it was not deliberate. ..... -where the total income returned by any person is less than eighty per cent of the total income (hereinafter in this explanation referred to as the correct income) as assessed under section 143 or section 144 or section 147 (reduced by the expenditure incurred bona fide by him for the purpose of making or earning any income included in the total income but which has been disallowed as a deduction), such person shall, unless he proves ..... mahajan, learned standing counsel appearing for the revenue.it may be mentioned here that it is not the case of the applicant that the penalty under section 271(1)(c) of act has been imposed by the income tax officer on the directions/ dictates of the inspecting assistant commissioner and he had not applied his independent mind or discretion in the case. ..... 'prior to the aforesaid amendment made by the finance act, 1964, the apex court in the cases of cit v. ..... mussadilal ram bharose : [1987]165itr14(sc) cit v. kr. .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)193CTR(All)651; [2005]273ITR369(All)
..... it may be mentioned here that by section 40 of the finance act, 1964, the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of sub-section (1) :'explanation. ..... since explanation to section 271(1) of the act as inserted by the finance act, 1964 was clearly attracted, the onus was on the applicant to prove that there was no fraud or any gross or wilful neglect on her part and it was not deliberate. ..... -where the total income returned by any person is less than eighty per cent of the total income (hereinafter in this explanation referred to as the correct income) as assessed under section 143 or section 144 or section 147 (reduced by the expenditure incurred bona fide by him for the purpose of making or earning any income included in the total income but which has been disallowed as a deduction), such person shall, unless he proves ..... it may be mentioned here that the applicant cannot get any advantage or benefit of revised return filed by her inasmuch as the original return, which was filed, was neither under section 139(2) nor under section 139(1) but was a return filed under section 139(4) of the act which could not have been revised as held by the apex court in the case of kumar jagdish chandra sinha v. ..... prior to the aforesaid amendment made by the finance act, 1964, the apex court in the cases of cit v. ..... mussadilal ram bharose : [1987]165itr14(sc) , cit v. k.r. .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)1UPLBEC784
..... state/university and for applying to the college/university for admission, while the rest of the seats may be filled up on the basis of counselling by the state agency.sixthly, the provisions for poorer and backward sections of the society in unaided professional colleges are also to be provided for.seventhly, the prescription for percentage of seats in unaided professional colleges has to be done by the government according to the local needs. ..... undisputedly, earlier the admissions in the universities as well as colleges, such as those of the petitioners, were being governed by the provisions of section 28 of the universities act, which dealt with the setting up of admission committees by the universities. ..... the state government thereafter amended the order of 1987 by the notification dated 4th july, 1997 whereby the minimum qualifying marks of 45% in the qualifying examination had been provided for. ..... thereafter with regard to fee structure and the admissions to be made in self financing private unaided professional educational institutions such as the institutions of the petitioners, the state of u.p ..... framed its regulations, which were amended in 2001. ..... the national council for teachers education act, 1993 came into force with effect from 1-7-1995 ..... pursuant to section 12 of the n.c.t.e ..... state universities (regulation of admission to courses of instruction for degree in education in affiliated, associated and constituent colleges) order, 1987 (hereinafter referred to as order of 1987). .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)200CTR(All)196; [2005]277ITR285(All)
..... that by section 40 of the finance act, 1964 the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of sub-section (1) :' ..... as the applicant has placed no further material on record in the penalty proceedings before any of the authorities below, the onus which lay on him by virtue of the explanation to section 271(1)(c) of the act has not been discharged and the presumption raised against the applicant by the said explanation would remain, namely, that the difference between the assessed income and the returned income had ..... : [1977]106itr532(all) this court has held that where the tribunal has found that the provisions of section 271(1)(c) of the act could not be attracted in the case because the enhancement could not be said to be due to fraud or wilful ..... and the sales were duly verified and further 6r vouchers were produced before the sales tax authorities which had been accepted under the sales tax act and, therefore, mere non-production of 6r vouchers before the income-tax authorities as they had been misplaced, would not entitle the authorities to draw an adverse inference. ..... prior to the aforesaid amendment made by the finance act, 1964 the apex court ..... bharose : [1987]165itr14(sc) ..... shivamallappa : [1987]163itr725(kar) , the karnataka high court has held that as the assessee himself voluntarily disclosed the receipts which became the basis for the reopening of the assessments, there ..... [1987] .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)144; [2005]277ITR209(All)
..... here that by section 40 of the finance act, 1964, the word 'deliberately' occurring in clause (c) of section 271(1) of the act has been omitted and the following explanation was inserted at the end of sub-section (1) :'explanation. ..... --where the total income returned by any person is less than eighty per cent of the total income (hereinafter in this explanation referred to as the correct income) as assessed under section 143 or section 144 or section 147 (reduced by the expenditure incurred bona fide by him for the purpose of making or earning any income included in the total income but which has been disallowed as a deduction), such person shall ..... in the case of kishan singh chand (supra), this court has held that the explanation to section 271(1)(c) of the act does not apply to all the cases of suspected concealment but applies only where the income returned is less than 80 per cent of the income assessed minus the expenses incurred bona ..... 'prior to the aforesaid amendment made by the finance act, 1964, the apex court in the ..... court and the karnataka high court have not considered the effect of explanation added by the finance act of 1964.17. ..... of the assessment order had been furnished to the assessee on 11th march, 1983, only and that on that very date the applicant had given the reply to the notice under section 271(1)(c) and that it could not, therefore, be said that it had a reasonable opportunity for effective hearing. ..... ram bharose : [1987]165itr14(sc) ; cit ..... : [1987]163itr725( .....
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