Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: old Court: rajasthan Page 2 of about 1,168 results (0.312 seconds)

Jattu Ram Surendra Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : (2005)196CTR(Raj)68; 2005WLC(Raj)UC438

..... an offence of the year 1982-83 cannot be continued. this view has been taken by the apex court in the case of general finance co. 2002 (7) scc 1.5. in view of the aforesaid, we allow this special appeal and set aside the judgment of ..... by sub-section (1) of section 139 or by such notice as the case may be, or'the direct tax laws (amendment) act, 1989, omitted the aforesaid provision w.e.f. 1st april, 1989. it is significant to notice that the omission of a provision ..... the learned single judge. the writ petition is allowed and the complaint nos. 160/86 and 161/86 pending in the court of chief judicial magistrate (economic offences) rajasthan, jaipur, is quashed.'3. the counsel ..... rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.'2. it is stated by the counsel for the petitioner that omission of the words 'failure to deduct' shows that legislature wants to .....

Rajasthan Spinning and Weaving Mills Vs. Deputy Commissioner of Income ...

Court : Rajasthan

Reported in : (2005)199CTR(Raj)305; [2006]281ITR177(Raj)

..... provide for any matters in the books in a particular manner. it is significant that sub-section (1a) of section 115j was inserted w.e.f. 1st april, 1989 vide finance act, 1988 to eliminate the possible inquiry by the ao in the matter of computation of minimum tax on profits as disclosed by the company in its p&l; a/c ..... for the purpose of distributing its dividends. the object of insertion of section 115j initially w.e.f. 1st april, 1988 by it act, 1961 and later on by introducing section 115ja w.e.f. 1st april, 1997 vide finance act, 1996, was to secure minimum tax on the basis of admitted profits earned by the company for the purpose of distributing the dividends ..... the books of account or p&l; a/c and balance sheet has not been prepared in accordance with part ii and part iii of the schedule vi of the companies act.20. as a matter of fact, the issue is now no more res integra.the kerala high court and andhra pradesh high court had taken the view that while applying section .....

Commissioner of Income Tax Vs. Rajasthan Financial Corporation

Court : Rajasthan

Reported in : (2007)213CTR(Raj)184

..... his lordship, then was) and s.k. jha. j. examining the scope and ambit of section 36(1)(viii), as: it stood; prior to its, amendment by the finance (no. 2) act of 1967, set out at pp. 521 and 522 of that report, accepted a. similar claim of the assessee. in reaching that conclusion, the court also relied on the later ..... of the view that the construction placed by the tribunal on the provision with due regard to the scheme and object of the act and its language is sound and correct;section 10 of the finance act of 1985 (central act no. 32 of 1985) ('1985 act'); accepting the very case urged by the assessee, has suitably amended section 36(1)(viii) of the ..... act w.e.f. 1st april, 1985. the object of the said amendment is set out in the memorandum explaining the provisions in the finance bill under 'income-tax, .....

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

..... petitioners, even the imposition of land tax pursuant to chapter vii of rajasthan finance act, 2006 and rules framed thereunder is beyond legislative competence of the state of rajasthan, hence it is prayed that the aforesaid legislation may be held to be ultra vires.2. learned counsel mr. mehta appearing for the petitioners submits that the state ..... determined either on the dead rent or royalty. therefore, the judgment of the hon'ble apex court in the case of federation mining association (supra) has no application. the learned counsel for the respondents further referring all the judgments so cited by the learned counsel for the petitioners, submitted that even as per those ..... hereunder:3. all these matters concern the question of the validity of the provisions of section 3 of the rajasthan land tax act, 1985 (rajasthan act no. 6 of 1985) hereinafter referred to as 'the act' by which the state legislature purported to levy a tax on every landholder on the annual value of the land held or .....

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

..... /03/2008 and that being so, all matters are to be remitted back to the assessing officer in terms of section 245-ha(2) of the act so as to be governed by finance act, 2007 on having become effective. counsel relied upon 1989(1) scc 628.20. counsel further submits that once settlement commission has become ..... -same in cognate matters, additional point has been raised by counsel for assessee (respondent) that settlement commission kolkatta has passed order impugned herein, this court has no territorial jurisdiction.49. per contra, counsel for revenue submits that the assessee is being assessed by commissioner of income tax jaipur and being resident of kolkata, application ..... from the petition, the assessee was assessed in rajasthan and in exercise of jurisdiction by bench at kolkatta, as provided under section 245-ba of the act that in no manner excludes territorial jurisdiction of this court.51. as already informed, all the assessees have deposited amount of tax in terms of orders impugned, a .....

Nirmal Nahta and ors. Vs. State and ors.

Court : Rajasthan

..... to the executive committee, every municipality shall also constitute the following committees consisting of not more than seven to ten members, namely:(i) a finance committee,(ii) a health and sanitation committee,(iii) a buildings permission and works committee,(iv) a slum improvement committee;(v) a rules and bye-laws committee ..... respondents-3 & 4 in particular, are avoiding to convene meetings of corporation for constitution of various committees provided under section 55 of rajasthan municipalities act, 2009 ('act, 2009').2. election of corporators of jmc was held in november, 2009. as alleged, the petitioners contested election of corporators from their respective wards of ..... constitution of meetings of municipality can be frustrated; such action of respondents in no manner can be said to be in conformity with provision of act, 2009.8. counsel further submits that committees referred to in section 55 of act, 2009 are to be constituted by municipality; and power to constitute such .....

Commissioner of Income-tax, Delhi, Ajmer, Rajasthan and Madhya Bharat ...

Court : Rajasthan

Reported in : AIR1956Raj30; [1956]29ITR165(Raj)

..... or grandmother respectively within the meaning of condition (b) of clause (1) of part 1(a) of schedule 1 of the indian finance act (no. 23) of. 1951 which prescribes rs. 7,200/- as an exemption limit in the case of hindu undivided family.'4. the relevant ..... and claimed the benefit of the higher exemption limit as provided in para. a in part i of schedule i of s. 2, finance act of 1951. the firm in question was at that time owned by two minors . named sita ram and madhav who were members ..... exemption limit of rs. 7,200/- in terms of the proviso to para. a in part i of schedule i of section 2, finance act of 1951?'3. the facts of the case are these: the assessee messrs dhannalal devilal of jaipur filed a return for the ..... higher exemption limit can be claimed, namely,1. that the hindu undivided family should have at least two members entitled to claim partition,2. neither of the two members should be a lineal descendant of the other, and3. both of them should not be lineally descended from .....

Hariram Vs. B.P. Sood

Court : Rajasthan

Reported in : AIR1957Raj51; 1957CriLJ227

..... said magistrate examined the petitioner and thereafter dismissed the complaint on the ground that the alleged objectionable words were spoken by shri sood to the commissioner while he was acting or purporting to act in the discharge of his official duties and, therefore, under section 197 of the criminal p. c., the magistrate was barred from taking cognizance of the complaint ..... that thereafter the tehsildar and the constable detained the complainant in the tehsildar's room, the magistrate dismissed the complaint for want of sanction, and on revision i held that no sanction was necessary as the acts done by the tehsildar and the constable did not fall within the scope of authority of their official duty and i have ..... ordermodi, j. 1. this is a reference by the sessions judge, ganganagar and arises under the following circumstances :2. the case of the petitioner hariram is that on the 24-7-1951 shri b. p. sood, who was sub-divisional magistrate, raisinghnagar at the time, abused one ajitsingh .....

Tajkhan Vs. the State

Court : Rajasthan

Reported in : 1957CriLJ96

..... to six months rigorous imprisonment and a fine of rs. 500/- and in default to two months' further rigorous imprisonment by the sessions judge, udalpur, acting as a special judge. 2. the material facts are these. the appellant is a dealer in wool and cotton, and carries on business in the name of daud]i mohammadji andhas ..... the learned special judge has passed a sentence of six months rigorous imprisonment only and this cannot be said to be unduly severe. under the circumstances, i see no real justification for interfering with the sentence. 18. the result is that this appeal fails andis hereby dismissed. as the appellant is out onbail, the district magistrate ..... reward for one of the objects mentioned in section 161 and that the latter requirement, in any case, has not been established against the appellant. there is no substance in this contention either because the motive or the reward for which the money was being offered by the appellant to theincome-tax officer has been clearly .....

Kesari Mal Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR1957Raj284

..... and has been produced in this court as ex. p. 46. there is also the allegation of the petitioner that, he opposed shri brij sundar sharma, the present finance minister of the government of rajasthan, in the bye-election of sironj, and also appeared as witness against shri brij sunder sharma in the election petition filed by pt. abhinna ..... event of gross and continued neglect of any important duty, but normally government control should take the form of friendly advice and remonstrance only. (local self government and local finance in the united provinces of agra and oudh by dr. m. p. sharma, first edition page 6). the royal commission of 1906 also recommended as regards outside control ..... case. it may also be stated that every one of the acts mentioned in charges 1, 2 and 7 was con-firmed by the board, and no question of neglect of duties of the chairman arose. the findings on charges nos. 3, 5 and 6 were contrary to actual facts, and charges nos. 4 and 7 do not amount to neglect of duties, .....