Court : Allahabad
Reported in : [1972]83ITR895(All)
..... that the heading shows that the surcharge was being levied on income-tax and that it was not a tax on total income, i.e., income-tax. additional surcharge levied under the finance act of 1963, not being income-tax as contemplated by section 81 of the income-tax act, 1961, the petitioner is not exempt from paying it.12. in order ..... the consolidated fund of india, to be utilised only by the union. according to section 4 of the income-tax act, 1961, the central legislature has to pass a separate act providing for charge of income-tax for any assessment year at the rate or rates mentioned therein. it is in pursuance of this provision that ..... .10. learned counsel for the petitioner argued that the additional surcharge payable under the finance act, 1963, is nothing but income-tax. according to section 81 of the income-tax act, 1961, the petitioner-society is exempt from payment of income-tax and as such the respondents have no jurisdiction to demand any additional surcharge from the petitioner .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)222CTR(All)153; [2009]179TAXMAN73(All)
..... cit, who, on consideration of such information has reason to believe that the said person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which has not been or, would not be, disclosed for the purposes of the it act, 1961 ..... of four minor children are kept in the locker and they were all disclosed under the income-tax/wealth-tax. during the course of proceedings under section 132(12) of the act, the cit held that there was no source of income with the minors and thus the source of fdrs was not proved and it being relatable to ..... that the fdrs cannot be taken as valuable articles.53. the case of bhagwandas v. cit (supra), decided by the gujarat high court was a case dealing with section 132(5) of the it act, 1961. this provision stands omitted by the finance act, 2002, w.e.f. 1st june., 2002. the court giving meaning to the aforesaid .....
Tag this Judgment!Court : Allahabad
..... for renewal of the advertisement sites. 10. we find substance in the contention of shri vivek varma, that with the sharp decline in the income of the nagar nigam from advertisement tax, and the increase in the amount realised by the advertising firms from the companies, the nagar nigam was entitled to charge increased site rent ..... are concerned, it was observed in the order dated 17.4.2012 that without the permission of the municipal commissioner under sections 192 and 193 of the act, no person can display advertisements on private sites. the nagar nigam takes decision for displaying advertisements on private sites after examining and considering the merit of each ..... for the corporation to consider the proposal of the state government in pursuance to the powers conferred under section 202 of the act and thereupon the corporation could have directed for imposition of tax. in the event of failure on the part of the corporation the government has option to take recourse to the powers conferred .....
Tag this Judgment!Court : Allahabad
..... on sale of shares. since no particulars of expenses incurred for sale of shares were furnished by the assessee, the income by way of interest could not be put to tax under section 56 of the income tax act, 1961, the escapement has been on account of failure of the part of assessee to disclose fully and truly all material ..... notice dated 28.03.2003 issued by the respondent no.2 under section 148 of the income tax act, 1961 (hereinafter referred to as the "act") for the assessment year 1996-97. 2. the petitioner is an assessee under the act, assessed to tax in the status of huf and filed return for the assessment year 1996-97 declaring therein ..... ,097/-. i have, therefore, reason to believe that income for tax as a result of which, the income has escaped assessment. accordingly, the assessee is required to be reopened u/s 147 of the income tax act, 1961. since the matter pertains to a.y. 1996-97, approval of ld. commissioner of income-tax (central), kanpur, is required before issuing notice u/ .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All333
..... appropriate court for redress. see bengal immunity co. ltd. v. state of bihar : [1955]2scr603 . it was held in calcutta discount co. ltd. v. income-tax officer : [1961]41itr191(sc) that: 'though the writ of prohibition or certiorari will not issue against an executive authority, the high courts have power to issue in a fit case ..... or directions to prevent such consequences.' 10. in this petition the petitioner has raised constitutional points and has challenged the viresof sections 33 and 55 of the act. in my opinion,therefore, he is entitled to maintain the petition. i, therefore, overrule the preliminary objection raised by sri tripathi. 11. another preliminary objection ..... of the board. 35. i do not agree with sri bashir ahmad that the board can proceed arbitrarily under section 55 or under section 64 of the act. the case reported in : 1952crilj510 is distinguishable as the two procedures in that ruling were truly discriminatory. there was no rational classification. the board consists .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)
..... petitioner-partnership firm for quashing the warrant of authorization dated 20.03.1999 (annex.6) issued under the provisions of section 132 of the income tax act, 1961 (hereinafter called 'the act') and further for directing the respondents to refund the amount of rs. 3,06,00,000/- (rupees three crores six lakh only) ..... expressions 'reason to believe' and distinguished the same from 'reason to suspect' comparing the provisions with the un-amended provisions of section 34(1) of the income-tax act, 1922 and held that after amendment, the expressions 'reason to believe' had to be based as a consequence of 'definite information' which came into possession ..... -(a) ............ ...............(b) ............ ..............(c) any assets represent either wholly or partly income or property which has not been, or would not be disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All277
..... licences, is secondary to the primary motive of regulation in the public interest'.27a. their lordships again expressed themselves to the same effect in : [1954]1scr1055 ; : [1954]1scr1046 and : [1961]2scr537 .28. it is true that arts. 110 and 199 of the constitution contemplate two kinds of fee, i.e. one for licences and the other for services rendered. the ..... -marking of the receipts for rendering the services. in that case also the contributions were not for licences.the hingir-rampur coal co., ltd. v. state of orissa : [1961]2scr537 was again a case of a cess and not a licence fee, gajendragadkar, j. had in mind a fee for services rendered when he compared a foe with a ..... distinct from the benefit to a particular class the imposition would be a tax and not a fee.40. it was then contended that there is no provision in the act for the income from licences being put separately and that under the provisions of section 114 of the act all sums received by or on behalf of the board are placed to .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(4)AWC3563; 2005(3)ESC2209
..... and ors., : air2000sc2281 ; delhi administration v. gurdip singh uban and ors., : (2000)7scc296 ; dhanajaya reddy v. state of karnataka air 2001 sc 1512; commissioner of income tax, mumbai v. anjum m.h. ghaswala and ors., : [2001]252itr1(sc) ; prabha shankar dubey v. state of madhya pradesh air 2004 sc 486; and ram ..... the impugned order is a result of political motivation and is a complete mala fide exercise of power in violation of the provisions of the 1961 act and 1997 rules, referred to hereinabove.2. the petition was entertained and affidavits were invited on behalf of the respondents. an impleadment application was ..... contends to have been proved against the petitioner under the provisions of section 29 of the uttar pradesh kshettra panchayats and zila panchayats adhiniyam, 1961 (hereinafter called the '1961 act') read with the uttar pradesh kshettra panchayats and zila panchayats (removal of pramukhs, up-pramukhs, adhyakshas and upadhyakshas) enquiry rules, 1997 (hereinafter .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(2)AWC1761; (2000)2UPLBEC1270
..... p. cannot levy cess on mineral rights. the decision of the hon'ble supreme court in the aforesaid case considered the validity of cess and other taxes on minerals (validation) act. 1992, which was enacted by the parliament validating the levy of cess by the state enactments which have been declared beyond the competence of the respective states ..... from the government on lease or licence.' what is of crucial relevance is that the levy of cess was not upon the land or upon its yield (or its income) but upon the royalty amount payable to the lessor, which was included within the definition of the expression 'land revenue'. question, therefore, arose whether such cess ..... the decision of hon'ble supreme court in western coal fields limited v. special area development authority : [1982]2scr1 . hinger-rampur coal co. v. state of orissa : [1961]2scr537 , goodricke group ltd. and others v. state of west bengal and others, 1995 supp. (1) scc 707. he also placed reliance on some of the observations in .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)3UPLBEC2569
..... p. mohammad ah and ors., air 1994 supreme court 120, the supreme court was considering the definition of the words 'forest produce' occurring in the kerala forest act, 1961. the supreme court laid down as follows (paragraph 6 of the said air) :'6..........................it is settled law that the word 'include' is generally used as ..... part-a of schedule ii to the u.p. adhiniyam, 1961 as also entry no. 17 of the eleventh schedule to the constitution of india use the word 'including'. the word 'including' is generally used as term of extension.53. in reynolds v. the commissioner of income tax for trinidad and tobago, (1965) 3 all england reports ..... supra) relied upon by the learned counsel for the petitioners, the supreme court was dealing with the interpretation of certain notifications issued under the u.p. sales tax act (15 of 1948). after noticing the entries occurring in the said notification, the supreme court laid down as follows (paragraph 10 of the said air):'10 .....
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