Court : Orissa
Reported in : [1974]96ITR133(Orissa)
..... leaving aside for a moment the question whether there is anything in the finance act of 1964 disclosing a different intention, it is clear that under section 6(c) of the general clauses act, the inadmissibility of the evidence of sri marar will continue, notwithstanding the omission of section 137 of the income-tax act of 1961 by the finance act of 1964. ..... 54 of the income-tax act of 1922, the prohibition against disclosure of information was provided thus:'(1) all particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of this act, or in any evidence given, or affidavit or deposition made, in the course of any proceedings under this act other than proceedings under this chapter, or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this act, shall be treated ..... as confidential, and notwithstanding anything contained in the indian evidence act, 1872 (1) of 1872), no court shall, save as provided in this act, be entitled to require any public servant to produce before it any such return, accounts .....
Tag this Judgment!Court : Orissa
Reported in : [1976]104ITR682(Orissa)
..... this is an application of the revenue under section 256(2) of the income-tax act of 1961 (hereinafter referred to as 'the act'), for a direction to the appellate tribunal to state a case and refer the following question said to be of law for opinion of the court:'on the facts and in the circumstances of the case, whether the tribunal was ..... an appeal to the appellate assistant commissioner for a direction to the income-tax officer to determine the development rebate to be carried forward in the manner provided by law to be allowed in such year when the condition imposed under section 34(3) of the act was satisfied. ..... relief by way of development rebate was introduced for the first time bythe finance act of 1955, and was intended as a fillip to business by permitting assessees to deduct a certain percentage of the actual cost of specifiedcapital assets as revenue expenditure ..... plant installed or the immediately succeeding previous year, as the case may be, the total income for this purpose being computed without making any allowance under sub-section (1) or sub-section (1a) of this section or sub-section (1) of section 33a or any deduction under chapter via or section 280o is nil or is less than the full amount of the development rebate calculated at the rate applicable thereto under sub-section (1) or sub-section (1a), as the case may be,-- (i) ..... the tribunal accepted this contention and required the income-tax officer to compute the development rebate for the purpose of being .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR76(Orissa)
..... which heard the appeal against the order of the appellate assistant commissioner was not satisfied that the assessees case had been properly considered and, therefore, by an order of remand asked the income-tax officer to enquire and report about the allegations of the assessee contained in his statement, exhibit f (printed at page 250 of the paper book) in which the assessee claimed that the ..... maharaja pratap udai nath which arose under the bihar agricultural income-tax act, the court accepted the contention for the assessee that the land from which the income of banker, lakhar and phalkar was derived was not used for agricultural purposes, as they were the ..... 'agricultural income' is defined in section 2 of the act as -'(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue in british india, or subject to a local rate assessed and collected by officers ..... , who complied the district gazetteer observed, in chapter v, under 'forests', as follows :'wherever one travels through jeypore one sees wide tracts of hillside which once were forest-clothed, now covered only with blackened stums, leafless ..... existing forest, and it drew an inference from the extracts, quoted from the district gazetteer, of observation made by officers who had personal knowledge of the area, that they proved at any rate that there were 'luxuriant faorests at one time. ..... sold by the assessee should be the rate obtaining at koraput and not at calcutta. .....
Tag this Judgment!Court : Orissa
Reported in : [1982]50STC211(Orissa)
..... : under the income-tax act, although the liability to pay tax is cast upon an assessee each year in accordance with the finance act of that year, yet the tax becomes due and payable only when an assessment order is passed and a notice of demand under article 29 of the indian income-tax act, 1922, and article 156 of the income-tax act, 1961, is ..... order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this act is pending, and the income-tax officer is of the opinion that the grant of the refund is likely to adversely affect the revenue, the income-tax officer may, with the previous approval of the commissioner, withhold the refund till such time as the commissioner may determine.this provision ..... income-tax officer can withhold the refund during the pendency of the remand proceedings and in such a situation the assessee will not be prejudiced.the provisions in the income-tax act under articles 240 and 241 correspond to articles 14 and 14-d of the orissa sales tax act ..... the court analysing article 14 indicated :under this section, therefore, in considering an application for refund there are only two matters to be decided : (1) was any tax paid by the applicant in excess of the 'amount due' from him under the act (2) is his claim for refund within the period of limitation laid down by the proviso to article 14?...the decision of this court has been varied in appeal by ..... dealing with chapter xix of the income-tax act of .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR425(Orissa)
..... this was substituted by the finance act, 1968, with effect from april 1, 1968, by the following clause :'(iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of the income in respect of which the particulars have been concealed or inaccurate particulars have been furnished. '9. ..... by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, as follows :' (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income : provided that, if in a case falling under clause (c), the amount of income (as determined by the income-tax officer on assessment) in respect of which ..... chapter xxi of the act deals with the ' imposable penalties '. ..... section 271 of this chapter deals with various situations under which penalties can be imposed and reads as follows :' 271(1). .....
Tag this Judgment!Court : Orissa
Reported in : [1991]190ITR139(Orissa)
..... the statement of case has been made to this court under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act' ), on the following question of law :'whether, in the facts and circumstances of the case, the tribunal was correct in directing the carry forward of ..... the alteration in the new act by which there has been curtailment of the right of the income-tax officer to extend the time, does not materially affect the situation ..... before the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, section 139(4)(a) which was substituted by the finance act, 1968, with effect from april 1, 1968, and amended by the taxation laws (amendment) act, 1970, with effect from april i, 1971, stood as under :'4 (a) any person who has not furnished a return within the time allowed to him under sub-section (1) or sub-section (2) may, before ..... against which the revenue preferred appeal before the income-tax appellate tribunal, cut-tack bench. ..... [1983]143itr99(mp) , dealing with a case where assessment was made after issue of a notice under section 148 of the act in respect of the years 1972-73 and 1973-74 to which section 139(4) as extracted above applies, relied upon the decision ..... --notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed under section 139, shall be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74 or .....
Tag this Judgment!Court : Orissa
Reported in : 2006(1)ALD(Cri)29; IV(2005)BC210; 99(2005)CLT753
..... 1963 sc 946; commissioner of agricultural income-tax, west bengle v. ..... in revision, the high court held that the question whether notice as required under section 138, of the act has been served has to be decided during trial and the complaint ought not to be dismissed at the threshold on the purported ground that there was no proper service of ..... act mandates summary trial for all offences under chapter-xvii of the act so that quick disposal of the case can be achieved an the payee of the cheque would get early justice ..... the court, shall in respect of every proceeding under this chapter, on production of bank's slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque, unless and until such fact is ..... such aim in view, section 144, of the said act was incorporated for quick service of summons and section 145 of the said act was incorporated for taking evidence on affidavit. ..... be dispensed with rather, it indicates that after filing of the complaint in writing, the court has to undertake the procedure provided in chapter-xv and xvi of the cr.p.c. ..... teen finance company ..... tee, finance company ltd ..... nayagarh alleging offence under section 138 of the negotiable instruments act (in short, 'the n.i. ..... act except upon a complaint in writing by a payee or holder in due course of the cheque and unless such complaint is made within one month from the date on which the cause of action arises under clause (c) of the proviso .....
Tag this Judgment!