Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Court: punjab and haryana Page 1 of about 7 results (0.219 seconds)

Nandlal Sohanlal, Jullundur Vs. the Commissioner of Income-tax, Patial ...

Court : Punjab and Haryana

Reported in : AIR1977P& H320; [1977]110ITR170(P& H)

..... or the nominee of the deceased partnershall take his place. however, there was nosuch stipulation in the original partnershipdeed. 3. the income tax officer relying upon section 187(2) of the income tax act, 1961 (hereinafter called the act), made one single assessment for both the periods as he was of the view that the case was one of change in ..... whether on the facts and in the circumstances of the case, one assessment tor both the periods was justified in view of the provisions of section 187(2) of the income tax act 1961?' ' 5. the reference came up before mahajan, j. (as the learned chief justice then was) and pattar, j. before the bench it was contended on ..... one assessment for both the periods was justified in view of the provisions of section 187(2) of the income-tax act, 196ip'in essence, the significant question that lads for determination here is whether section 187 of the income-tax act, 1961 is attracted to the case of a dissolution of a firm either by operation of law or by the .....

Vishal Garg Vs. Union of India

Court : Punjab and Haryana

..... 6 were not prescribed before 7th august 2015 when the same are required to be appended alongwith the e-filing of the return under section 139d of the income tax act, 1961? ii) has any assessee in this category filed the return before 7th august 2015? if yes, whether the assessee is required to file fresh return after ..... assessees including companies, firms and individuals engaged in proprietary business/profession etc. whose accounts are required to be audited in terms of section 44ab of the income tax act, 1961 (in short, the act ). 2. a few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. the petitioners are practicing chartered ..... accountants and are based at chandigarh and different places in the state of punjab. according to the petitioners, as per section 139(1) of the act, the income tax return of every financial year ending on 31st of march is to be filed by the due dates fixed. the forms under which the respective categories of .....

Shiromani Gurdwaras Parbandhak Committee, Amritsar and anr. Vs. Lachhm ...

Court : Punjab and Haryana

Reported in : AIR1970P& H40

..... this power is vested not in minor officials but in top-ranking authorities like the commissioner of income-tax and the central board of revenue who act on the information supplied to them by the income-tax officers concerned. this power is discretionary and not necessarily discriminatory and abuse of power cannot be ..... punjab university constituted under the punjab university act, 1947 (east punjab act 7 of 1947), the punjab agricultural university constituted under the punjab agricultural university act, 1961 (punjab act 32 of 1961), and the board constituted under the provisions of part iii of the sikh gurdwaras act, 1925 (punjab act 8 of 1925).' it is apparent ..... that the board under the act, because of the division of the 'existing state of .....

P.G.F. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)

..... petition before the high court had been filed by the appellants before the supreme court, under the taxation of income (investigation commission) act, 1947, praying for the issuance of a writ of prohibition so as to restrain the income-tax investigation commission, located at delhi, from proceeding with the investigation of cases referred to it under the provisions ..... location.25. the supreme court again considered the issue of jurisdiction under article 226 of the constitution of india in k.s. rashid & son v. the income tax investigation commission air 1954 sc 207. the aforesaid case arose as a consequence of orders passed by the erstwhile high court of punjab at simla, which had declined ..... india's case (supra).26. the same issue came up for consideration before the supreme court again in lt. col. khajoor singh v. union of india air 1961 sc 532. in the aforesaid case, the two questions which came up for determination before the apex court were, firstly, whether the government of india can be .....

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)12VST149(P& H)

..... , reference was made to the punjab motor vehicles taxation act, 1924, punjab passengers and goods taxation act, 1952, punjab agricultural produce market act, 1961 and the haryana rural development fund act, 1983. reference was also made to the provisions of the act providing for ad valorem levy of tax deductions out of turnover under section 5, provision for ..... trade and commerce which does not happen in the case of a tax as such. a tax may be progressive or proportional to income, property, expenditure or any other test of ability or capacity (principle of ability). taxes may be progressive rather than proportional. compensatory taxes, like fees, are always proportional to benefits. they are based ..... in the following words:in the present case, the state has taken the stand that the levy of entry tax is compensatory in character, i.e., to compensate the municipalities for loss of income by way of octroi which has been abolished in the state. this contention is met by learned counsel for .....

High Court of Punjab and Haryana at Vs. M/S. Atma Tube Products Ltd. a ...

Court : Punjab and Haryana

..... compensation to a person who has suffered loss or damage to his property or grievous hurt or to the legal heirs of any person who was no more alive. the income tax act, 1961 [section 10(bc)].permits deduction of an amount received crm-790-ma-2010 final - 34 - or receivable from the central or state government or a local authority by an individual ..... act 2. indian electricity act 3. indian medical degrees act 4. official secrets act 5. reserve bank of india act 6. payment of wages act 7. agricultural produce (grading and marking) act 8. insurance act 9. coffee act 10. industrial disputes act 11. damodar valley corporation act 12. dentists act 13. dock workers (regulation of employment) act 14. electricity (supply) act 15. employees state insurance act 16. factories act 17. industrial finance corporation act 18. banking regulatio act .....

Present : Mr. Rajiv Atma Ram Senior Advocate with Vs. Board of Control ...

Court : Punjab and Haryana

..... court was seized of the issue where the assessing officer having been appointed as the authorized officer for the purposes of section 132 of the income tax act, 1961 had searched the premises of the respondents and thereafter completed their assessments had been faulted by the high court and the assessments were set aside on ..... plea that high court judges suffer from "split personality" cannot be accepted for the pleasant fact that though on the administrative side they might have had acted as ordinary bureaucrat, once they don the robes they forget all their previous associations and connections. the transformation is so complete and real that even ..... the fact and circumstances of that case, the framework of the statute under which the enquiry is held. the old distinction between a judicial act and an administrative act has withered away. even an administrative order which involves civil consequences must be consistent with the rules of natural justice. the expression civil consequences .....