Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: recent Court: orissa Page 2 of about 908 results (1.417 seconds)

Commissioner of Income-tax Vs. Orissa Flour Mills (P.) Ltd.

Court : Orissa

Reported in : [1976]104ITR682(Orissa)

..... or plant installed or the immediately succeedingprevious year, as the case may be.' 7. 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 ..... nil, and the balance of the development rebate, if any,still outstanding shall be carried forward to the following assessment yearand so on, so however that no portion of the development rebate shall becarried forward for more than eight assessment years immediately succeeding the assessment year relevant to the previous year in which the ship ..... of the case, whether the tribunal was right in allowing development rebate to be carried forward to the subsequent year when no reserve was created in the year the machineries were first put to use ?'2. assessee is a private limited company. the year of assessment is 1968-69. assessee put up its plant and machinery .....

Tarachand Koyal Vs. Maheswar Choudhury

Court : Orissa

Reported in : [1974]96ITR133(Orissa)

..... in regard to documents produced for the assessment years relating to the period previous to the repeal. no contrary intention is indicated in the repealing provision (section 32 of the finance act of 1964) and, therefore, under section 6 of the general clauses act, protection would still extend notwithstanding the repeal. mr. sinha for the opposite party, on the ..... under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in section 2(d) of the foreign exchange regulation act, 1947 ; or(ii) such officer, authority or body performing functions under any other law as the central government may, if in its opinion it is necessary ..... asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.(2) notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the central government may, having regard to the practices .....

Digambar Bhuyan Vs. Nityananda Sahoo and ors.

Court : Orissa

Reported in : 38(1972)CLT992; [1974]94ITR459(Orissa)

..... on courts is maintained. the prohibition against any public servant disclosing certain particulars also has disappeared. the position, therefore, is that after the finance act, 1964, has come into force, no particulars contained in any document whatever filed or produced during assessment proceedings are confidential and the bar on courts from summoning such particulars is lifted. ..... by its order dated may 3, 1971. it is against this order that this present revision application has been filed.2. the short question for consideration in this case is whether the petitioner (defendant no. 3) is entitled to have the assessment records relating to the plaintiff for the years 1964-65 to 1969-70 ..... . the matter relating to disclosure of information is contained in sections 137 and 138 of the 1961 act. sub-section (1) of section 137 is in identical terms with section 54 of the 1922 act. sub-section (2) appeared in a modified form and is confined to an injunction on a public servant against disclosure .....

Secondary Board of Education, Orissa Vs. Income-tax Officer, Ward e, C ...

Court : Orissa

Reported in : [1972]86ITR408(Orissa)

..... party on several days to explain the opposition. without being satisfied with the explanation the opposite party issued the notice (annexure d) under section 143(2) of the income-tax act. the writ application has been filed under articles 226 and 227 of the constitution for issue of an appropriate writ for quashing the aforesaid notices and ..... the state government. a copy of the audited accounts together with the auditors report shall be published in the gazette.chapter viii of the regulations deals with the finances of the board.it would thus be seen that by varous statutory provisions the board. fund is controlled and utilised for the purpose of r which the board ..... which are liable to be quashed. mr. misra very seriously contended that at this preliminary stage of issue of notice the high court should not interfere. there is no such hand and fast rule. ordinarily, the high court in exercise of its writ jurisdiction under articles 226 and 227 of the constitution does not interfere with an .....

Secondary Board of Education Vs. Income-tax Officer, Ward e

Court : Orissa

Reported in : 38(1972)CLT148

..... party on several days to explain the position. without being satisfied with the explanation the opposite party issued the notice (annexure d) under section 143(2) of the income-tax act. the writ application has been filed under articles 226 and 227 of the constitution for issue of an appropriate writ for quashing the aforesaid notices and ..... state government. a copy of the audited accounts together with the auditor's report shall be published in the gazette.chapter viii of the regulations deals with the finances of the board. 17. it would thus be seen that by various statutory provisions the board fund is controlled and utilised for the purpose for which the board ..... which are liable to be quashed. mr. misra very seriously contended that at this preliminary stage of issue of notice the high court should not interfere. there is no such hard and fast rule. ordinarily, the high court in exercise of its writ jurisdiction under articles 226 and 227 of the constitution does not interfere with an .....

Nazir Mahammad Vs. Jamila Bibi and ors.

Court : Orissa

Reported in : [1972]85ITR342(Orissa)

..... for convenient disposal of the revision application may now be stated. it is conceded that while the application was made on july 7, 1970, no copy thereof was given to defendant no. 2 and he had no notice of either the application or making of the order on july 7, 1970, in regard to summoning of the documents. though the papers ..... continue to exist in respect of a period subsequent to the deletion.10. the scope of the ban contemplated under section 138(2) of the act has now been limited only to the hanking companies and there is no scope for the contention that by virtue of such notifications there can be any restriction upon disclosure qua the assesses in this ..... thereunder . . . .' 6. there was a similar provision in section 54 of the indian income-tax act, 1922. but, as it appears, by the finance act of 1964 the provisions of section 137 have been omitted with effect from april 1, 1964. by the same act, section 138 was recast and ran to the following effect :'(1)(a) the board or any other .....

Krushna Sahu and ors. Vs. Chaitan Das

Court : Orissa

Reported in : AIR1966Ori191; 1966CriLJ1044

..... of rs. 118 was ordered to he paid to the complainant as the sum which he and others paid for releasing the animals by way of compensation.2. the provisions of the cattle trespass act so far as material for deriding this case are these:chapter iiiimpounding cattle. '10. cattle damaging land : the cultivator or occupier of any land, or ..... to drive out the animals, one fails to understand-how there was any major damage to the existing crop i am therefore inclined to believe that there was no such damage, worth the name warranting seizure of such a large number of animals . . .. .. i, therefore come to the conclusion that micro was ..... no such damage, for which the animals deserved to be impounded.'the learned magistrate appears to be under a misconception that for impounding cattle permissible under section 10 of the act, major damage is necessary he appears to have overlooked the language of section 10 itself. it .....

M/S. Orissa Stevedores Ltd. Link Road, Cuttack Vs. Deputy Commissioner ...

Court : Orissa

..... is statutorily liable to pay. interest is mandatory on the short payment, late payment of service tax. besides, no appeal lies against levy of interest. levy of interest is mandatory under section 75 of the finance act and there is no question of 4 limitation for levy of interest as st-3 returns were assessed and the service tax liability ..... coercive action against the petitioner till disposal of the stay petition or appeal by the commissioner (appeals) whichever is earlier subject to petitioner paying the sum of 5 rs.2,17,47,848/- (rupees two crores seventeen lakhs forty seven thousand eight hundred forty-eight) in two equal instalments, first of which shall be payable by 8th of ..... the year 2013-14. however, the petitioner has filed a computation of interest sheet in course of hearing as per which it admits payment of balance amount of rs.2,17,47,848/-. being asked by this court, mrs. padhi submitted that very shortly the commissioner (appeals) shall be posted.5. in view of the fact that .....

Mrs.N.Ratnakumari Vs. State of Odisha and Others

Court : Orissa

..... the following opinion:(i) fir canno.be entertained for breach of any of the provisions of the 1994 toho act; (ii) mangalabag police officials are no.authorized to investigate a case relating to the breach of any provisions of 1994 toho act; (iii) only a complaint petition is maintainable and the complaint petition is to be made by the ..... can make laws in respect of the subjects enumerated in the concurrent list, but any union act can override the state act in the event of a conflict between the two on a matter in the concurrent list. entry no.6 of list ii- state list indicates that the legislature of any state has exclusive power to make laws ..... odisha in view of the peculiar facts and circumstances of the case when no approval/ no objection certificate has been taken from the authorisation committee constituted by the state of odisha under clause (b) of sub-section (4) of section 9 of the said act?. or (ii) whether the concerned hospital authorities have followed the procedure laid down in .....

M/S. Life Line Medical Store (Day and Night) Vs. All India Institute o ...

Court : Orissa

..... trading under a trade name. in this context, he relied on a decision of hon ble supreme court as rendered in m/s. shankar finance and investments v- state of a.p. and others, air 2009 s.c.422. he also submitted that in this case the proprietor himself ..... (oppsite parties) m/s.a.k.choudhury and (interveners), mr.k.k.das p r e s e n t: the hon ble the acting chiefjustice mr.pradip mohanty and the hon ble mr. justice biswajit mohanty ------------------------------------------------------------------------------------------------date of judgment: 17.07.2014 ------------------------------------------------------------------------------------------------- biswajit mohanty,j.the present writ ..... of petitioner s technical bid on the ground that the petitioner has no.submitted self attested photo copy of the licence for sale of drugs, medicines issued by 2 the appropriate drugs controller under the drugs and cosmetics act, 1940 for carrying out business of selling of medicines. the petitioner .....