Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1982)2ITD654(All.)
..... 1975 and rs. 1,000 thereafter and from these interest payments no tax was deducted at source, as required by section 194a of the income-tax act, 1961 ('the act'). the iac, therefore, issued to the assessee-company a show-cause notice giving the assessee a specific opportunity for showing cause why penalty should not be ..... 22-10-1970 whereby there was exemption from deduction of tax at source on payments made to any undertaking or body including a society registered under the societies registration act, 1860, financed wholly by the government. in these circumstances, according to dr. vaish, considering the purpose of chapter xvii under which section 194a appears, it ..... co-operative cane development union or co-operative cane development council. in addition to the penalty, the iac also charged interest as laid down under section 201(1a) for the default of the assessee of not deducting tax at source and crediting them to the central government's account. the details of the penalties imposed and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2000)73ITD49(All.)
..... subjective. in this connection, main reliance was placed on the case of nakkuda ali v. m. f. de. s. jayartne. in that case their lordships of the privy council were considering the provisions of regulation no. 62 which contained the relevant words : 'where the controller has reasonable grounds to believe that any dealer is unfit to be allowed ..... 1966] 60 itr 112 : 17 stc 418 (sc), in a five-judges bench by a majority of 3 : 2 has dissented with the view expressed by the privy council in raleigh investment co's case [1947] 15 itr 332, and held that an assessment made on the basis of a provision which is ultra vires is not an assessment ..... judgment to be influenced by, matters not disclosed to the assessee, nor by dictation of another authority.the orders, instructions and directions of the central board contemplated by section 13 of the wealth-tax act, 1957, may control the exercise of the power of the officers of the department in matters administrative but not quasi-judicial. the proviso to .....
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