Court : Allahabad
Reported in : (2005)199CTR(All)294
..... act, 1961 was reduced to 1 year by the finance act, 1992, w.e.f. ..... the argument of learned standing counsel that in the present case, proceedings under section 148 of the act was drooped, therefore, there was no assessment and as such, the assessee was not entitled for refund, has no merit. ..... in present case, in the rerun filed in pursuance of notice under section 148 of the act the assesses has not admitted any liability of tax and the refund of the amount which was deposited by way of advance tax, was claimed.8. ..... the income tax appellate tribunal has referred the following question of law under section 256(1) of the income tax act, 1961 (hereinafter referred to as'act') for the assessment year 1989-90 for opinion to this court.'1. ..... in view of the above decision, we are of the view that in the present case, order for dropping the proceedings amounts to order of assessment in pursuance of return filed in pursuance of notice under section 148 of the act and assessee was entitled for refund of excess amount deposited.13. ..... under section 237 of the act, if the assessing officer is satisfied that the amount of tax paid by the assessee for any assessment year exceeds the amount with which he is properly chargeable under this act for that year, the assessee be given refund of the excess amount. .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)180CTR(All)530; [2003]259ITR513(All)
..... this section was inserted by the finance act, 1983, and given effect from april 1, 1984. ..... 1987-88, and not in the assessment year 1988-89, and, therefore, both the learned income-tax commissioner (appeals) and the learned tribunal have not correctly appreciated the provisions contained in section 43b of the act which permits deduction of sums paid in the year in which such sum is actually paid by the assessee. ..... assessee thus claimed deduction of the above amount in the assessment year 1988-89 which was not allowed by the assessing officer on the ground, inter alia, that in view of the provisions contained in section 43b of the act, the claim of deduction towards payment of customs duty is permissible only, in which the actual payment is made. ..... the short question involved in this appeal is as to whether in view of the provisions contained in section 43b of the act, the assessee can claim deduction for the sum paid against the customs duty in the previous years. ..... relying on the aforesaid two judgments it is urged that in view of section 43b of the act, the sum paid towards tax, duty cess or fee under any law shall be allowed in computing the income referred to in section 28 of that previous year in which such sum is actually paid by the assessee and, therefore, in ..... this appeal is under section 260a of the income-tax act, 1961 (in short 'the act'), against the judgment and order of the income-tax appellate tribunal dated february 11, 1999, in i. t. a. t. no. .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]148STC477(All)
..... portion of the paragraph is quoted below: -'it must be assumed that while enacting finance act 1969, parliament was aware of the constructions placed by this court on these words ..... assistant sales tax officer akola (1961) 1 scr 279 and held that it is well settled that in interpreting the item in statutes like the excise act or the sales tax act, whose primary object to raise revenue and for which purposes they classify divert products, articles and substances, resort should be had not to the scientific and technical meaning of the terms ..... assistant sales tax officer : [1962]1scr279 the supreme court was concerned, with the word vegetables' occurring in c.p and bearer sales tax act, 1947 and it was held as follows:-'but this word must be construed not in any technical sense nor from the botanical point of view but ..... view of clause (b) (2) of the notification no tax shall be payable in respect of sale to or, as the case may be, purchase by a dealer holding a recognition certificate under section 4-b (2) of the act of any raw material, accessories and component parts required for use in manufacture by him of the notified goods mentioned in column-2 of annexure-i or of any goods required for use in the packing of such notified ..... the learned senior counsel in the written argument has placed reliance upon two circulars dated 25th of january, 1977 and 13th february, 1991 issued by the department and submitted that in view of judgment of this court in the ..... dated 25.1.1977 is regarding ..... 1977 .....
Tag this Judgment!Court : Allahabad
Reported in : 2008(224)ELT385(All)
..... sum up, section 9a of the act makes the offences non-cognizable and section 9a(2) of the act, as amended by finance act 23 of 2004, made the offences of this act compoundable either before or after the ..... ayurvedic medicines is payable under section 4 of the act and the same are classified under chapter 30 of the central excise tariff act, 1985 (hereinafter referred to as tariff act') and not under chapter 33 of the tariff act, section 4 of the act deals with the central excise duty as per transaction value and section 4a of the act deals with the valuation of excisable goods with reference to ..... television net work and it entered into agreement with applicant's factory to manufacture the above two medicines for which the applicant concerned has acted as 'loan licencee' and made available its manufacturing facility for manufacturing the ayurvedic medicines. ..... to the applicant's case the duty on ayurvedic medicine is payable under section 4 of the act and same are classified under chapter 30.sri ajay singh, learned counsel for the central excise department ..... offence punishable under section 9 and 9aa of the act read with offences covered under the indian penal code. ..... under section 4/9a/9aa/9 of the central excise act, 1944 (hereinafter referred to as an 'act') and section 420/467/468/471 indian ..... problem arose that as per central excise rules, above two items are covered under chapter 33 of the central excise tariff act, 1985 and assessment of excise duty is to be made on the basis of m.r.p. .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)196CTR(All)39; [2005]277ITR71(All)
..... (supra), the delhi high court was considering the question as to whether the company which carries on business of publication, purchase and sale of books was an industrial company within the meaning of section 2(6)(c) of the finance act, 1970, which defines the industrial company as follows : 'the industrial company means a company which is mainly engaged in the business of generation or distribution of electricity or any other form of power or in the construction of ships ..... from the aforesaid provision it is absolutely clear that in order to claim the benefit of section 80i of the act the assessee should have to own plant and machinery as also to employ in the manufacturing process 10 or more ..... the tribunal, delhi, has referred the following question of law under section 256(1) of the it act, 1961 ('the act'), for opinion of this court:'whether, on the facts and in the circumstances of the case, the tribunal is right in holding that the assessee was not entitled ..... of the view that a small scale industrial undertaking to be taken under section 80i of the act, a person has to own plant and machinery or has to hire plant and machinery, the ..... (supra), the madras high court has held that the act of cutting and polishing granite slabs before exporting them did not involve any process of manufacture or production and, therefore, deduction under section 80i of the act was not available.the aforesaid decisions referred to by the learned counsel for the parties did not throw any light on .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]285ITR265(All)
..... subsequent offer by the assessee to tax the excess interest claimed and allowed and cooperation in the assessment proceeding would not make any difference to the act of the assessee which had already been committed while filing the return by claiming excess deduction of interest and concealing the fact of the decree, though, before filing the return, the decree was in existence ..... by section 40 of the finance act, 1964, the word 'deliberately' was omitted from section 271(1)(c) ..... at the instance of the assessee, the income tax appellate tribunal (hereinafter referred to as the 'tribunal') has referred the following question of law under section 256(1) of the income tax act, 1961 (hereinafter referred to as ' acf) relating to the assessment years 1983-84 to 1987-88 for opinion to this court. ..... ) exercising the powers under section 263 of the act had set aside those orders as being erroneous and pre-judicial to the interest of revenue ..... section 271(1)(c) of the act as it stood at the relevant time reads as follows:-section 271(1) - if the income tax officer or theappellate assistant commissioner or the commissioner (appeals) in the course of any proceedings under this act, is satisfied that any person ..... is implicit in the word 'concealed' that there has been deliberate act on the part of the assessee. ..... act of the assessee can not be said to be un intentional or unconscious act. ..... assessing officer had imposed a penalty @ 200% which is the maximum provided under section 271(1)(c) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]276ITR575(All)
..... include and shall be deemed always to have included' in clause (b) was substituted for 'includes' by the finance act, 1.989, with effect from june 1, 1988.5. ..... considering the report of the valuation officer, the commissioner of income-tax initiated proceedings under section 263 of the act on the ground that the assessment was erroneous and also prejudicial to the interest of the revenue and after giving an opportunity of hearing to the assessee, vide order dated april 12, 1982, restored the ..... the tribunal had held that under section 263(1) of the act, the assessing officer has to examine the record as it stood at the time when the assessment order was passed by the income-tax officer and not the record as it stood at the time of examination ..... the revenue submitted that under clause (b) of the explanation to sub-section (1) of section 263 of the act 'record' has been defined 'to include and shall be deemed always to have included all records relating to any proceeding under this act available at the time of examination by the commissioner'. ..... facts and in the circumstances of the case, the learned tribunal was legally correct in cancelling the commissioner of income-tax's order dated april 12, 1982, under section 263(1) of the income-tax act, 1961, holding it to be without jurisdiction and invalid?'2. ..... appellate tribunal, delhi has referred the following questions of law under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court:'1. .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)396; [2006]280ITR263(All)
..... the assessment years 1979-80, 1980-81, 1983-84 and 1984-85, the income tax appellate tribunal, delhi has referred the following question of law under section 27(1) of the wealth tax act, 1957 (hereinafter referred to as 'the act') for opinion to this court:-'whether on the facts and in the circumstances of the case, the tribunal was right in holding that the amounts standing to the credit of ..... relates to the assessment years 1983-84 and 1984-85, the income tax appellate tribunal, delhi has referred the following question of law under section 27(1) of the wealth tax act, 1957 (hereinafter referred to as 'the act') for opinion to this court:-'whether on the facts and in the circumstances of the case, the tribunal was right in holding that the amounts standing to the credit ..... the assessment years 1981-82, the income tax appellate tribunal, delhi has referred the following question of law under section 27(1) of the wealth tax act, 1957 (hereinafter referred to as 'the act') for opinion to this court:-'whether on the facts and in the circumstances of the case, the appellate tribunal erred in law in holding that ..... years 1981-82 and 1982-83, the income tax appellate tribunal, delhi has referred to the following question of law under section 27(1) of the wealth tax act, 1957 (hereinafter referred to as 'the act') for opinion to this court:-'whether on the facts and in the circumstances of the case, the appellate tribunal was justified in law in holding ..... act, which was inserted by the finance .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All81
..... one of the three panches must be literate and should be able to record evidence and proceedings.keeping all these provisions in mind, we are of the opinion that the provisions of section 49(2) of the act do not go to the root of the jurisdiction of the panchayati adalat constituted for the purpose, and if no objection has been taken to the constitution of such a bench by either party in ..... which the defendant or the accused resides.whatever be the intention, there is the rule and the question before us really is, whether that rule is such, keeping in view the whole scheme of the act, that it must be deemed to go to the root of the jurisdiction, so that if a bench has not been constituted strictly in accordance with its provisions the whole trial is vitiated, even if ..... if any panch appointed to a bench constituted under section 49 for the trial of a case, suit or proceeding is absent at any hearing, the remaining panches may, notwithstanding anything contained in this act, try the case, suit or proceeding provided, however, that at least three panches,--including the chairman, are present and provided further that at least one of the panches present is able to record ..... an offence falling within two or more separate definitions of any law in force for the time being by which offences are defined or punished, or where several acts, of which one or more than one would by itself or themselves constitute an offence, constitute, when combined, a different offence, the offender shall not be .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(3)AWC1792
..... keeping this in mind, if we turn to the purpose and object of the act including the amending act and examine the scheme of the act, the only possible and reasonable construction on the language used in clause (g) would be that this clause applies to a building in occupation of the concerned tenant or in other words to that tenement which is the subject-matter of dispute and ..... xiii of 1972 and since the letting has been made in contravention of the provisions of the act, the petitioner would be deemed to be in unauthorised occupation and a vacancy was in existence in law. ..... it seems that in its wisdom, the legislature thought it better to withdraw this restriction in respect of rich tenants having affiuent means and inserted clause (g) to the effect that the act will not apply to those cases where the rent exceeds rs. ..... the word 'building' has been defined in clause (i) of section 3 of the act as follows :(i) 'building', means a residential or non-residential roofed structure and includes : (i) any land (including any garden), garages and outhousesappurtenant to such building ; (ii) any furniture supplied by the landlord for use in such building ; (iii) ..... in order to arrive at a reasonable interpretation of a word used in a provision, the court must examine the scheme of the act and the context in which it has been used. ..... this interpretation would be wholly illogical and against the object of the act and the legislative intent behind the enactment. .....
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