Judgment Search Results Home > Cases Phrase: finance act 1992 Page 100 of about 353,922 results (1.144 seconds)

Harakchand N. JaIn Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... departmental representative placed reliance on the decision of the hon'ble supreme court in the case of sumati dayal vs. cit (1995) 214 itr 801 (sc), cit vs. precision finance (p) ltd. (1994) 208 itr 465 (cal). (d) after considering the submissions of both the parties and the material on record, we find some force in the ..... creditors and genuineness of the transaction and accordingly, the addition made on account of the loan and the interest thereon is hereby deleted. (a). during the asst. yr. 1992-93, the ao has made of rs. 80,000 on account of loan from shri p. r. davis. the ao made the addition as no confirmation letters had been ..... of the rival submissions, we feel that in order to adjudicate this legal issue it is pertinent to understand the object, implications, of provisions of chapter xivb of the act. chapter xivb provides for a special procedure for assessment in search cases, where search action has been initiated after 30th june, 1995. the definition of 'undisclosed income' as .....

Turner Vs. Rogers

Court : US Supreme Court

..... the new question is not one that would even merit certiorari. see this court s rule 10. because the family court received a form detailing turner s finances and the judge could not hold turner in contempt without concluding that he could pay, the due process question that the majority answers reduces to a factbound ..... ]n advance of his hearing, turner supplied to the family court just such a form ). footnote 4 see, e.g. , deadbeat parents punishment act of 1998, 112 stat. 618; child support recovery act of 1992, 106 stat. 3403; child support enforcement amendments of 1984, 98 stat. 1305; social services amendments of 1974, 88 stat. 2337. footnote 5 see ..... we do not read a general provision to render a specific one superfluous. cf. morales v. trans world airlines, inc. , 504 u. s. 374 , 384 (1992) ( [i]t is a commonplace of statutory construction that the specific governs the general ). the fact that one constitutional provision expressly provides a right to appointed counsel in specific .....

M. Srinivasalu Vs. Union of India (Uoi) and ors.

Court : Karnataka

Reported in : [1999]239ITR282(KAR); [1999]239ITR282(Karn)

..... notice. the words 'not being less than 30 days' were deemed to be omitted by the finance (no. 2) act, 1996, with effect from april 1, 1989. this court in the case of winter care pvt. ltd. w. p. no. 33832 of 1992 dd 15-2-1993, held that the. assessee has to be allowed a minimum period of 30 ..... any other provision of the constitution that would also be considered. the memorandum explaining the provisions asattached to the finance (no. 2) bill, 1996, are as under (see [1996] 220 itr 269) :'under the existing provisions of the income-tax act, in cases where the assessing officer has reason to believe that income has escaped assessment, a notice can ..... doubt true that the discretion is left with the assessing authority. but if the action in a particular case is arbitrary that would not make the provision of the act arbitrary. in an appropriate case, the assessee could challenge the action of the assessing authority where unreasonable time is given for furnishing the return. but normally on that .....

Patchala Seethramaiah Vs. Commissioner of Income Tax, Vijayawada and A ...

Court : Andhra Pradesh

Reported in : 2000(1)ALD354; 1999(6)ALT767; [2000]241ITR287(AP)

..... whether a declarant under the scheme who paid the tax beyond the prescribed period thereunder is entitled for refund of the same?5. the scheme was enunciated under the finance act, 1997 (act 26 of 1997) with a view to give concessional rate of tax and immunity in respect of disclosure of concealed income. the scheme is a self contained one ..... voluntary disclosure of income scheme, 1997 (for short 'the scheme') which was enunciated under the finance act, 1997 (act 26 of 1997).the petitioner has filed a declaration on 27-12-1997 under the said scheme disclosing the income for the years 1991-92 and 1992-93, for which no returns were filed by him under section 139(1) of the income ..... tax act (for short 'the act'). later, the petitioner had paid the tax as computed under the said declaration on 31 st march, 1998 .....

Smt. Guddi Wife of Keshav Das Vs. State of Uttar Pradesh and Others

Court : Allahabad

Reported in : AIR1997All396; (1997)2UPLBEC872

..... registrar. mau ranipur, jhansi on 9-3-1989 he referred the matter to the district registrar/additional district magistrate (finance and revenue) jhansi under section 33 of the indian stamp act, 1899 hereinafter referred to as the act). the additional district magistrate by his order dated 27-2-1989 held that the instrument was a lease within ..... the meaning of section 2(16) of the act and, therefore, liable to stamp duty in accordance with article 35(b) of schedule i-b. on the basis of the said finding the additional district magistrate (finance and revenue). jhansi, found deficiency in the stamp duty to the extent of rs ..... . 8,502 and levied a penalty of rs. 700/-. the petitioner assailed the order in revision before the commissioner, jhansi division under section 56 of the act. the commissioner by his order dated 27-9-1992 stayed recovery of .....

Smt. Vidya Gupta and ors. Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : AIR2003All1

..... 5 and 6 of the act clearly provide that every motor vehicle falling within the purview of liability to tax under section 4 is liable to pay additional tax. in support of this contention, he placed implicit reliance on the decisions in sundaram finance ltd. v. regional transport officer 1992 (supp) 2 scc 436 (air 1992 sc 117) c.i.t ..... , the same is required to be done in that manner only. the judgment and decision relied upon by the learned counsel for the petitioners in the case of sundaram finance ltd. v. regional transport officer (supra) does not, in our view, come in aid of the writ petitioners. the decision, in the case of state of gujarat ..... counsel drew our attention to the following observations of the apex court:--at page 2177 '................it is well settled in law thatthe tax imposed on vehicle under the act is compensatory in nature for the purpose of raising revenue to meet the expenditure for making and maintaining the rule and regulation of traffic, to put it differently, .....

Balbir Kaur Vs. Union Territory, Chandigarh Through Its Administrator ...

Court : Punjab and Haryana

Reported in : AIR1997P& H306; (1997)117PLR838

..... for the last 20 years. it is, however, her case that hanimajra was declared notified area vide chandigarh administration, finance department notification dated 12th of april. 1976and certain sections of punjab municipal act, 1911 were extended to this notified area vide notification dated 11th june, 1976. the chandigarh administration, vide gazette notification ..... interested could file objections under section 5 wilhin one month from the date of publication. in due course of time i.e. on june 23, 1992 respondent-union territory, chandigarh finally decided to acquire the land fully detailed above and, therefore, issued declaration under section 6. the acquisition has been challenged ..... connected civil writ petitions bearing no. 9430, 9491, 9489, 9780, 9781, 10973, 10276, 10113, 10114, 10275, 12086, 13720, 12694, 14145, 15667 of 1992 and 5569, of 1993, as common questions of law and fact are involved in all the writs. the learned counsel representing the parties also suggest the court that .....

Punjab and Sindh Bank Vs. Vinkar Sahakari Bank Ltd. and ors.

Court : Supreme Court of India

Reported in : 2001VIIAD(SC)537; AIR2001SC3641; 2001(4)ALLMR(SC)474; 2002(1)ALT(Cri)55; [2001]107CompCas208(SC); (2001)4CompLJ188(SC); 2002CriLJ93; JT2001(8)SC22; 2001MPLJ580(SC); RLW2001

..... to the appellant the said pay order was got assigned to the complainant-bank from m/s. poise leasing and finance company ltd. when the instrument was presented for clearance before the first accused bank on 18.12.1992 it was returned with the remarks 'funds uncleared'. it was again presented on 6.1.1993 and then it was ..... is discharged by payment in due course.' it is evident that the section renders such draft a negotiable instrument.10.section 131a, which was introduced in the statute by act 33 of 1947, makes all the provisions for crossing of cheques applicable to the drafts also. that section says: 'the provisions of this chapter shall apply to any ..... a 'pay order' was dishonoured by the drawer bank. the holder thereof (punjab and sindh bank) filed a complaint under section 138 of the negotiable instruments act, 1881 (for short 'the act'). the drawer bank and its officials have been arraigned as accused in the complaint. but a single judge of the high court of bombay quashed the complaint .....

Vikas Sales Corporation and anr. Etc. Etc. Vs. Commissioner of Commerc ...

Court : Supreme Court of India

Reported in : (1996)134CTR(SC)152

..... decision. the question in that case was whether lottery tickets are 'goods' within the meaning of and as defined in the tamil nadu general sales-tax act and bengal finance sales-tax act, 1941. the contention of the state was that they were goods and, therefore, attract the sales-tax on their sale. according to assessees, the ..... licenses/scripts are securities. they are not. before the definition of the expression'securities' in cl. (h) of s. 2 of the securities contracts (regulation) act was amended by act 15 of 1992, the definition reads thus :'(h) securities include -(i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in ..... licenses/scripts are securities. secondly, any such declaration can only be for the period subsequent to the coming into force of the said amendment act, i.e., subsequent to 30th jan., 1992. all the cases before us pertain to the period earlier to the said date. in this view of the matter, it is not necessary .....

Kamal Agarwal Vs. Union of India and ors.

Court : Delhi

Reported in : 1993(1)Crimes591; 1993(25)DRJ266

..... 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (cofeposa for short) by the second respondent sh. mahendra prasad, joint secretary to the govt. of india, ministry of finance, department of revenue, new delhi. it was served on the petitioner on 21.8.1992.(2) as per information, evidence and severalenquiries, the officers of the enforcement directorate ..... made a number of representations for supply of hindi translation of the documents supplied to him along with order of detention. he also made the last representation dated 13.2.1992 to the hon'ble advisory board wherein he made a similar prayer and also requested that the order of detention should be revoked. now the grievance is that the representation .....