Court : Jharkhand
Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]
..... finance act, 1985, some amendments were brought in section 139 whereby some of the sub-sections ..... of the search,then, notwithstanding that such income is declared by him in any return of income furnished on or after the date of the search, he shall, for the purposes of imposition of a penalty under clause (c) of sub-section (1) of this section, be deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income, unless such income is, or the transactions resulting in such income are, recorded-(i) in a case falling under clause (a), before the date of ..... the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,-(i) in the cases referred to in clause (a), -(a) in the case of a person referred to in sub-section (4a) of section 139, where the total income in respect of which he is assessable as a representative assessee does not exceed the maximum amount which is not chargeable to income-tax, a sum not exceeding one per cent of the total income ..... [1987]168itr705(sc) was no longer applicable by reason of the additional of the explanation to section 271 ..... the amending act 1987 has substituted a new sub-section (5) whereby limit of period for filing revised return has also been reduced to one year from the end of the ..... of income-tax, delhi (sc) : [1987]168itr705(sc) and the commissioner of income ..... tax, delhi (sc) : [1987]168itr705(sc) . ..... tax, delhi : [1987]168itr705(sc) . .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR36
..... , (supra), where their lordships observed : 'coining to the second question, namely, the issuance of notification by the state government in exercise of power under section 7 of the bihar finance act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives benefits declared by the state government in its own industrial incentive policy. ..... in our considered opinion, the expression 'such conditions and restrictions as it may impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incen-tives and benefits which any industrial unit would be otherwise entitled to under the general policy resolution itself. ..... in this view of the matter, any notification issued by government order in exercise of power under section 7 of the bihar finance act, if is found to be repugnant to the industrial policy declared in a government resolution, then the said notification must be held to be bad to mat extent ..... dwivedi that it would be open for the government to issue a notification in exercise of power under section 7 of the bihar finance act, which may override the incentive policy itself. ..... the issuance of the notification under section 7 of the bihar finance act is by the state government in the finance department which notification is issued to carry out the objectives and the policy decisions taken in the industrial policy itself ..... rn (s) 149(r) granted under section 14 of the bihar finance act. .....
Tag this Judgment!Court : Jharkhand
Reported in : [2001]248ITR532(Jharkhand)
..... submits that it was illegal and inappropriate on the part of the revenue to have taken the money even temporarily because the money could not have been taken until and unless an order under section 132(5) of the act was passed--not sustainable--it is for assessing officer to judge whether, after money has been seized, to allow it to remain in bank or at such other place or it will be in interests of ..... there can be cases where despite money being found in an account of an assessee maintained in a bank or in a private finance company, the revenue or the assessing officer is of the opinion that it is not safe to keep the money there and, therefore, any order passed under sub-section (3) of section 132 of the act may be an exercise in futility and, therefore, the removal of the money alone will serve the interests of the revenue.application ..... the revenue suspected that the aforesaid amount was the undisclosed income of the petitioner--it is under these circumstances that the seizure of the amount was ordered in terms of section 132(1)(b)(iii) of the act--later the income tax department asked the bank to make over the aforesaid amount of rupees six lakhs to the income tax department and in compliance of the panchnama issued ..... the best judge to decide whether to issue an order under sub-section (3) of section 132 of the act or to physically remove the money from where it has been seized, be it a residence or a bank or a finance company and to do so in exercise of the power under clause .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR656
..... despite money being found in an account of an assessee maintained in a bank or in a private finance company, the revenue or the assessing officer is of the opinion that it is not safe to keep the money there and, therefore, any order passed under sub-section (3) of section 132 of the act may be an exercise in futility and, therefore, the removal of the money alone will serve the ..... learned counsel appearing for the revenue and on consideration of all the relevant aspects of the matter and on application of the principles as emanating from various sub-sections of section 132 of the act, we are of the firm view that there was no disability in law whatsoever as far as the revenue is concerned in appropriating to itself temporarily the money seized by it until ..... an order is passed in terms of subsection (5) of section 132 of the act by the assessing officer, because, in our considered opinion, the expression 'seizure' as occurring in clause (iii) of sub-clause (b) of sub-section (1) of section 132 of the act empowers the revenue to remove the money from the place where it has been seized as a consequence of thesearch made in terms ..... is the best judge to decide whether to issue an order under sub-section (3) of section 132 of the act or to physically remove the money from where it has been seized, be may it a residence or a bank or a finance company and to do so in exercise of the power under clause ( .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR653
orderm.y. eqbal, j.1. in this writ application, the petitioner has prayed for quashing the orders, dated 26.10,1999, 11.1.2000 and 15.11.2000 issued by the respondents, the chief personnel manager and deputy personnel manager, whereby the petitioner has been directed to deposit a sum of rs. 1,07,398/- by way of penal interest and further for a declaration that the respondents have no authority to deduct the aforesaid amount from the salary of the petitioner.2. the fact of the case lies in a narrow compass.3. the petitioner, while working as deputy personnel manager under therespondent-ccl at barkakana colliery,applied for loan for purchase of a car which was sanctioned by the respondents, vide letter, dated 1.9.1992 and the loan was disbursed on 15.10.1992. the petitioner purchased a vehicle on 9.11.1992 after adding the remaining amount and took delivery of the vehicle from m/s. narbheram & company ltd. the petitioner entered into an agreement with the respondent-ccl on 11.9.1992. petitioner's further case is that he was then applied for conveyance allowance and the respondents by letter, dated 10.12.1992 sanctioned rs. 600/- per month as conveyance allowance. the respondent-ccl then started deducting the loan amount from the salary of the petitioner (c) rs. 1,000/- per month. however, the petitioner received letter from general manager (p&a;), ccl, dated 28.6.1993 making allegation that the petitioner had temporarily embezzled the company's money as there was no record .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR1060
..... it is also submitted that the company cannot be liable for any act of an employee who had left the company long back and the company cannot be sentenced for imprisonment or fine as for the offence under section 420, ipc, there is provision for imprisonment and fine both. ..... was to deliver 3500 pieces to bccl, dhanbad and the finance department was to make payment. ..... section 10 of the said act indicates the persons who may be prosecuted where the contravention is made by the company. ..... finance department of bccl believing the documents genuine made payment for 3495 pieces of self rescuers at the rate of 670per piece which included rs. ..... section 305 of the code of criminal procedure is also clear to this effect. ..... the said case was in respect of an essential commodities act. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR1058
..... hearing the learned counsel for the parties and on consideration of the relevant aspects of the matter, we find that the aforesaid communication dated 29.6.1999 has not been issued under any provision of the bihar finance act, 1981 or the rules made thereunder. ..... is, admittedly, a dealer within the scope and ambit of the bihar finance act, 1981. ..... admittedly also, under section 7 of this act, the state government is empowered to grant exemption from payment of sales tax on purchase of raw materials. ..... undoubtedly, a notification under the aforesaid section 7 of the act was issued on 22.9.1995 vide s.o. no. ..... whereby the purchasing dealer has to depend upon the selling dealer for making any application seeking review of the order and then hoping to get refund from the selling dealer is absolutely de hors the act and the rules.6. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR2067; 2001CriLJ4159
..... 1 also filed counter affidavit controverting the allegations as made out by the petitioner and it is claimed that the notification has been issued by the state of jharkhand under section 6 of the delhi special police establishment act according consent to all members of delhi special police establishment to exercise power and jurisdiction under the said act in the whole of the state of jharkhand in respect of registration and investigation of the case. ..... it is further alleged that it was decided/recommended during a meeting held jointly by the director (finance) ccl ranchi, cgm argada area, ccl, sales officer, argada area, ccl, cgm (sales & marketing division) ccl, ranchi etc. ..... 1 in exercise of power conferred under section 6 of the delhi special police establishment act and the said notification was treated as effective from 15th november, 2000 and so the respondent no. ..... 1946 and the state of jharkhand accorded the consent to all members of the delhi special police establishment to exercise powers and jurisdiction under the said act and the said notification was ordered to be treated as effective from 15.11.2000. ..... rc 13(a)/2000(r) which was registered under section 120b read with 420, ipc and section 13(2) readwith 13(l)(d) of the prevention of corruption act. ..... cbi can only operate within the confines of a state, only if the state concerned has given an appropriate consent required to be given under section 6 of the delhi special police establishment act. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2002(50)BLJR2114
..... bihar, patna, to the district superintendent of education, dumka giving a reference to the finance department's resolution dated 3rd october, 1964, stating that the father, in terms of such resolution is not entitled for family pension on the death of daughter and the provisional family pension, at the rate of rs. ..... 2) in his counter affidavit, has accepted that the government of bihar, from its finance department, issued letter no. .....
Tag this Judgment!Court : Jharkhand
Reported in : 2001(49)BLJR1658
..... may be after the appointed day, the central government shall, by general or special order, determine the successor state to which every person referred to in sub-section (1) shall be finally allotted for service and the date with effect from which such allotment shall take effect or be deemed to have taken effect. ..... the central government, in purported exercise of powers under section 72(1) of the bihar re-organisation act, 2000, issued a list of officers of various departments including agriculture department and directed them to discharge their duties in such capacity in the state of jharkhand and they shall continue to workas such in the state ..... noticed above, under the act the central government is the competent authority to take decision in the matter, it was pursuant to that order issued by the central government under section 72 of the act, the petitioner admittedly joined as ..... the state of bihar unless he is required, by general or special order of the central government to serve provisionally in connection with the affairs of the state of jharkhand :provided that no direction shall be issued under this section after the expiry of a period of one year from the appointed day. ..... in exercise of powers under section 72(1) of the act, the central government issued an order relating to the officers who are to serve in the ..... for better appreciation section 72 of the said act is quoted hereinbelow which reads ..... section 72 of the said act makes provision relating to the services in the .....
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