Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: punjab and haryana Page 4 of about 1,705 results (0.109 seconds)

Commissioner of Income-tax Vs. Roshan Lal Kuthiala

Court : Punjab and Haryana

Reported in : [1973]87ITR714(P& H)

..... event of the assessment being made on or before 1st april, 1961, has no reasonable relation with the object of legislation. it is further pointed out that under clause (a) of section 297(2) where a return has been filed before the commencement of the act of 1961, i.e., 1st april, 1962, the proceedings for assessment have ..... and examined it to find out whether on that interpretation section 297(2)(g) violated the provisions of article 14 of the constitution. if only the provisions of section 28 of the 1922 act were applicable to both the groups of assessees, then there was no question of any discrimination and the entire discussion was unnecessary. their ..... continued and disposed of as if this act had not been passed; (ii) any income chargeable to tax had escaped assessment within the meaning of that expression in section 147 and no proceedings under section 34 of the repealed act in respect of any such income are pending at the commencement of this act, a notice under section 148 may .....

Mayor and Co. Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Reported in : (2001)166CTR(P& H)114; [2001]248ITR162(P& H)

..... also the order of assessment annexure p-16, dated december 10, 1998, passed by the joint commissioner of income-tax, special range, jalandhar (respondent no. 2), under section 143(3) of the act.2. the petitioner is manufacturing and exporting out of india sports goods like footballs, rugby balls, volley balls, etc. it is also exporting houseware items, ..... a fit case for further extension of period, and the assessee's petition is accordingly rejected.'11. in the meanwhile, respondent no. 2 issued notice dated august 4, 1998, under section 143(2) of the act for finalisation of assessment and vide annexure p-16, dated december 10, 1998, he completed the assessment by making an addition of ..... s prayer for its invalidation.14. we have heard learned counsel for the parties.15. section 80hhc (1) and (2xa) (as it stood before being amended by the finance act, 1999) read as under :'80hhc. (1) where an assessee, being an indian company or a person (other than a company) resident in india, is engaged in .....

Marigold Engineers (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2004)191CTR(P& H)103; [2005]274ITR17(P& H)

..... recovered from him under the kar vivad samadhan scheme, 1998 (for short 'the scheme'), enacted under chapter vi of the finance (no. 2) act, 1998 (for short 'the act').2. the petitioner had filed a declaration dt. 14th dec., 1998 (annex. p-2), under section 89 of the act, in respect of disputed tax arrears on account of tax, interest and penalty for the asst. yr. 1995-96 ..... to rs. 6,13,864 (7,03,092-89,228). the certificate for full and final settlement of tax arrears under section 92 r/w section 91 of the act in form no. 3 (annex. p-7) was also issued on 11th aug., 1999.4. the assessee, thereafter, has been making successive representations to the respondents for refund of rs. 89,228 .....

Shri Laxmi Cotton Traders Pvt. Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : AIR1969P& H12; [1968]22STC335(P& H)

..... petition, we are only concerned with the sale or purchase of declared goods within the meaning of section 2(c) of the central sales tax act, 1956 (act no. 74 of 1956). these goods are specified in schedule 'c' to the parent act. in the instant case, we are only concerned with the sale or purchase of cotton which is a ..... directly.'reference may also be made to the decision of the supreme court in : [1954]25itr58(sc) , the following observations occur:'even so, it was contended, the finance act, 1950, in so far as it purports to authorise such levy is 'ultra vires' and void as parliament was not competent under the constitution to make such a law. ..... the matter in dispute.8. for the reasons recorded above, the first contention of the learned counsel for the petitioners must fail and is accordingly repelled.contention no. (2):9. so far as the second contention is concerned, it really comes in conflict with the established rule that a state can retrospectively legislate regarding its territories .....

Cepham Milk Specialities Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [2002]127STC116(P& H)

..... contest the petitioner's claim. on december 4, 2000, a written statement was filed on behalf of the punjab dairy development board (respondent no. 2--as constituted under the impugned act) by mr. ashok goyal, ias, member secretary of the board. in this written statement, certain preliminary objections were raised. it was ..... dairy development is the deputy chairman. minister for co-operation is the second deputy chairman. the chief secretary, the secretaries to government of punjab, departments of finance, co-operation, animal husbandry, etc., agriculture, local government and the vice chancellor, punjab agricultural university, ludhiana, are the ex officio members. the dairy ..... belong to other disciplines. 'tax' and 'fee' are such words. they properly belong to the world of public finance but since the constitution and the laws are also concerned with public finance, these words have often been adjudicated upon in an effort to discover their content'.35. these 'philosophical' observations .....

Som Lal Vs. Vijay Laxmi

Court : Punjab and Haryana

Reported in : (2006)143PLR81a

..... general in nature.7. the punjab panchayat raj act, 1994 (punjab act no. 9 of 1994) (in short the panchayati raj act) came into force on april 21, 1994 and by virtue of its section 228(i) the punjab gram panchayat act, 1952; and (ii) the punjab panchayat samitis and zila parishads act, 1961, were repealed. the statement of objects ..... or a panch shall be deemed to have ceased to hold the office in certain eventualities. chapter iii of the act provides 'functions, powers and duties of gram panehayats'. chapter v enlists properties, funds, finance and accounts of the gram panchayat. chapters vi to viii pertain to panchayat samitis and zila parishads, to which we ..... of the record of the gram panchayat and of the case, if any, with him.9. the punjab state election commission act, 1994 (punjab act no. 19 of 1994) (in short the election commission act), has been enacted 'to provide for the constitution of the state election commission and for vesting the superintendence, direction and control .....

Serco BPO (P.) Ltd. Vs. Authority For Advance Rulings, New Delhi

Court : Punjab and Haryana

..... . vazifdar, actg.cj. 1. the petitioner has challenged an order dated 02.05.2014 issued by respondent no.1-authority for advance rulings under section 245-r of the income tax act, 1961 (hereinafter referred to as 'the act') and for consequential reliefs restraining respondent no.2-assistant commissioner of income tax from initiating proceedings or taking any coercive action in relation to the matter ..... . it establishes beyond doubt now that the circular no. 789 was in full force and ought to have been given effect to. the circular reads as under: "finance ministry clarification regarding tax residency certificate (trc)march 2, 2013 concern has been expressed regarding the clause in the finance bill that amends section 90 of the income-tax act that deals with double taxation avoidance agreements .....

Chandigarh Distillers and Bottlers Ltd. and Patiala Distilleries and M ...

Court : Punjab and Haryana

Reported in : [2002]253ITR205(P& H)

..... some of the observations made in that judgment are reproduced below (headnote) :'a perusal of the amendment of section 206c of the income-tax act, 1961, by the finance act, 1992, shows that there was no significant change from the provision as it existed in sections 44ac and 206c before their amendment. section 44ac stands repealed but its substantive portion has ..... strenuously contended by shri sawhney, on behalf of the department, (hat the explanation talks of two types of buyers, (i) those who purchase goods and deal with them, (ii) those who acquire the right to receive the goods and according to learned counsel the exclusion referred to in clause (a) of the explanation refers only to (i), i ..... basis of which they can carry on their business of selling country liquor in retail. he has not sold any goods of the nature specified incolumn no. 2 of the table. he has not sold country liquor. the licence only gives a right to the petitioner to receive the goods of the nature specified in column .....

Raja Ragavendra Singh Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [1976]102ITR40(P& H)

..... out of the sum of rs. 5 lakhs set apart for the relations of the then his highness the raj pramukh,5. pursuant to the circular issued by the finance department on may 17, 1955, the treasury officer, patiala, started making advance deductions of income-tax from the allowance admissible in the case of the appellant.6. ..... singh v. commissioner of income-tax, [1935] 3 itr 237, lord russell of killowen observed :'anything which can properly be described as income, is taxable under the act unless expressly exempted.'18. in other words, in order to escape liability to payment of tax, the appellant must show that his case falls squarely within the four corners ..... of the income-tax act, 1961, are of no avail to the appellant because only privy purses have been exempted from payment of income-tax under these provisions.20. faced with this situation, the counsel for the appellant relied upon section 14(1) of the indian income-tax act, 1922, and section 10(2) of the income-tax act, 1961. they read .....

Ajanta Electricals Vs. Collector Central Excise and ors.

Court : Punjab and Haryana

Reported in : 1988(35)ELT34(P& H)

..... these goods to various departments of the government and also sell the same in the open market. 3. in 1977, entry no. 61 was added to the 1st schedule of the central excises and salt act, 1944 (hereinafter called 'the act') by the finance (2) act. 1977 (29 of 1977). it reads as under :-_________________________________________________________________item description rate ofno. of goods duty_________________________________________________________________61. electric lighting fittings namely :- switches .....