Court : Madhya Pradesh
Reported in : (2006)204CTR(MP)555
..... or reference with the leave of the court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2). '13. sub-section (2) of section 90 of the finance (no. 2) act, 1998 quoted above provides that the declarant shall pay the sum determined by the assessing authority within thirty days of the ..... (sc) . he finally submitted that in view of clear provisions of section 90(4) of the finance (no. 2) act, 1998 and the decisions of the supreme court cited by him, this court should hold that the appeal of the assessee ..... of section 90 of the finance (no. 2) act, 1998.9. in support of the aforesaid submissions, mr. chaphekar cited the decisions of the supreme court in union of india & ors. v. onkar s. kanwar & ors. : 2002ecr275(sc) dr. (mrs) renuka datla & ors. v. ctt & anr. (2003) 259 itr 258 and cit v. shatrusailya digvljay singh jadeja : [2005]277itr435 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP195
..... it was illegal for the state authorities to continue it. the assessments made in 1951 by the state authorities were therefore contrary to the provisions of section 13 of the finance act of 1950 and were illegal.16. it was to validate the illegal orders passed by the state authorities that the madhya bharat taxes on income (validation ..... and shall not be called in question on the ground only that such proceedings were not taken by the authority referred to in the proviso to section 13 of the finance act of 1950.section 4 of that act provided for completion of the pending proceedings by the state authorities. in short, the effect of these two validating ..... of gwalior, indore and malwa was formed in 1948, ordinance no. 1 of 1948 was promulgated which was subsequently replaced by an act called regulation of government act, samvat 2005. ry the ordinance and the act, the existing laws in the merged states were continued and power was given to the government to make regulations for the peace and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2003]262ITR33(MP)
..... 194k, section 194l, sections 195 to 203 and section 285, the expression 'person responsible' for paying means-- (i) in ..... section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the financial year.(* * *) omitted by the finance act, 1992, with effect from june 1, 1992.''204. meaning of 'person responsible for paying'.--for the purposes of sections 192 to 194, section 194a, section 194b, section 194bb, section 194c, section 194d, section 194e, section 194ee, section 194f, section 194g, section 194h, section 194(1), section 194j, section .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2004)186CTR(MP)364; [2004]266ITR364(MP); 2002(4)MPLJ495
..... agent of the wholesaler ceases to be a seller for the present purposes. the second important aspect is that by the finance act, 1990, an explanation was inserted in sub-section (1)(a) of section 44ac of the act whereby 'purchase price' was defined to mean any amount (by whatever name called) paid or payable by the buyer to ..... come into force w.e.f. the asst. yr. 1991-92 and, therefore, will be applicable to the collections under section 206c made during the financial year 1990-91. 4. the finance act, 1990 has further amended section 44ac so as to include a 'cooperative society' also within the meaning of the term 'seller' as defined therein. the ..... . as a result of different systems prevailing in different states, the term 'purchase price1, used in section 44ac of the it act was being understood in different ways. in order to clarify this point, the finance act, 1990 has amended the said section to provide that the purchase price would mean any amount (by whatever name called) paid or payable .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2008MP83
..... sharda devi mandir adhiniyam, 2002 (for short the adhiniyam), which has admittedly come into effect by a notification issued by the state government under sub-section (2) of section 1 of the adhiniyam. section 4 of the adhiniyam provides that notwithstanding anything contained in any decree or order of any court or any custom or usage or contract, sanad, ..... as its administration vest in the committee and that the committee has passed a resolution dated 16-8-2005 to the effect that the salary will be granted to the employees engaged in the temple and no one would be entitled to a share in the offerings ..... maa sharda devi and therefore, the state government has, in directing that one-anna share out of chadtori will be paid to the head pujari of the mandir, acted ultra vires the provisions of the adhiniyam. he submitted that under the adhiniyam, the custody and management of the movable and immovable properties of the temple as well .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2001]247ITR119(MP)
..... bench, in the case of gedore tools (india) pvt. ltd. case. after filing of the return, by the finance act, 1990, clause (iii) was inserted in section 28 of the income tax act, 1961, with retrospective effect from 1-4-1967. according to section 28(iiib), cash compensatory support became chargeable to income-tax under the head 'profits and gains of business'. the return ..... into being, much less making it to be retrospective with effect from 1-4-1967. section 143(1a) will only come into play when the return is filed and it is found to be wanted ..... this court on a reference under section 256(1) of the income tax act, in the case of cit v. hindustan electrographite ltd. (supra). in the said case, it has been held as follows :'in the present case, as we have already pointed out above, at the time when the assessee filed the return, the finance act of 1990, had not come .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)196CTR(MP)647; [2005]272ITR447(MP); [2005]272ITR447(MP)
..... order that the revenue has felt aggrieved and filed this appeal contending inter alia that it involves substantial question of law as is required to be made out under section 260a of the act.4. in our opinion, the appeal does not involve any question of law much less any substantial question of law as is required to be made out under ..... section 260a of the act. there is a categorical finding recorded by the tribunal holding that the assessee was not served the memo of appeal before it was heard finally. under these circumstances, it was ..... this is an appeal filed under section 260a of the income tax act, 1961, by the revenue against m. a. nos. 46, 47 and 48/ind of 2003, which arises out of i.t.a. nos. 164, 626 and 627/ind of 1997. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)193CTR(MP)43; [2005]142TAXMAN663(MP)
..... counsel contended that once the issue is decided by the supreme court against an assessee, the action on the part of assessing officer in invoking section 154 of the act rectifying the mistake in wrongly granting the benefit to assessee in the original assessment order could always be withdrawn. in reply, learned counsel for assessee ..... transport development co. : [1983]143itr964(mp) cit v. agya wanti: contended that in this case assessing officer had no jurisdiction to invoke powers under section 154 of the act. according to learned counsel, the law laid down by supreme court in the case of budharaja (supra) being much subsequent to the order passed by assessing ..... obviously, therefore, the assessing officer had not relied upon nor he could have relied upon the decision of budharaja (supra) for invoking the powers under section 154 of the act seeking rectification. in other words, on the date when the rectification was done (19-10-1992) by assessing officer, decision of budharaja (supra) was .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2005]142TAXMAN398(MP)
orderthis is a reference made at the instance of the revenue under section 256(1) of the income tax act by the tribunal to answer the following question of law for opinion:'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2005]144TAXMAN121(MP)
..... on the ground that the view taken by the tribunal was not acceptable to the department as a reference was made. the assessing officer thus framed the assessment under section 143(3). against the said order, an appeal was preferred by the assessee before the cit (a), but in vain. it is also pertinent to point out ..... have followed its earlier view instead of following the later view. shri r.l. jain, learned counsel appearing for respondents submitted that under the scheme of the act, the assessing officer has power to frame a regular assessment even though refund may have been ordered. it was also contended that the petitioner had an efficacious alternative ..... and like previous year and refund was ordered. it is undisputed that after the refund was ordered, the department issued notice under section 143(2). once again, the assessee raised the objection that notice under section 143(2) was invalid and in support of his contention, assessee relied upon the decision of the tribunal given in its .....
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