Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Sorted by: old Court: allahabad Page 1 of about 20 results (0.160 seconds)

Allahabad District Co-operative Bank Ltd. Vs. Union of India (Uoi) and ...

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 .....

Raghuraj Pratap Singh and ors. Vs. Assistant Commissioner of Income Ta ...

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 .....

Shakti Advertising and Others Vs. Nagar Nigam and Others

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 .....

Jagdambika Pratap NaraIn Singh Vs. Commissioner of Income-tax, U.P., a ...

Court : Allahabad

Reported in : [1963]50ITR678(All)

..... year, accrue or arise or are deemed to accrue or arise to him in the taxable territories during such year. section 2(6c) of the income-tax act so far as relevant for our purposes reads as follows :'income includes - ...... (iv) any sum deemed to be profits under the second proviso to clause (vii) of sub-section (2) of section 10, and any sum ..... , 1957. the petitioner filed a revision application under section 33a(2) of the income-tax act before the commissioner of income-tax, uttar pradesh, against the order of assessment, inter alia, on the ground that the income from interest on the zamindari bonds could not be assessed under the provisions of the indian income-tax act. that application is admittedly still pending.the petitioner moved this court under article .....

Durga Das Bhattacharya and ors. Vs. Municipal Board

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 .....

Hafiz Mohammad Zafar Ahmad Vs. U.P. Sunni Central Board of Waqf and an ...

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 .....

Ram Manohar Lohia and ors. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR1968All100; 1968CriLJ281

..... after discussing all possible aspects or without doing so.' 15. in commr. of income tax u. p. and v. p. v. man mal uttam chand : [1961]42itr203(all) , a division bench of this court had before it a reference under section 66(1) of the indian income tax act 1922 where one of the points involved in the case had previously been decided ..... by the supreme court under the travancore income tax act in which the relevant provisions were similar. v. bhargava ..... to the effect of the decision of the supreme court:-- 'in that case their lordships did not consider the effect of section 14(2)(c) of the indian income tax act, as it stood at the relevant time, but we think that in spite of the fact that that provision was not considered that decision given by the supreme .....

Varshney General Sales and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : [2003]130STC202(All)

..... on the authorities existing under some other statute. to the same effect, we find, even under the expenditure tax act, 1987, wherein sections 6 and 24 of that act envisage and provide for authorities to administer act, engrafts the machinery and procedure of the income-tax act. 49. in the case of buxa dooars tea co. ltd. v. state of west bengal : [1989 ..... of the constitution. we have examined the scheme of article 301 of the constitution read with article 304 and the observations made by this court in atiabari's case : [1961]1scr809 , as also the observations made by this court in automobile transport (rajasthan) ltd.'s case : [1963]1scr491 . in our opinion, part xiii of the ..... to obtain prior sanction of the president by the proviso of article 304.74. the petitioners relied on atiabari tea co. ltd. v. state of assam : [1961]1scr809 : '...........it certainly includes movement of trade which is of the very essence of all trade and is its integral part. if the transport or the movement of .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... to produce or cause to be produced, books of account or other documents which will be useful for or relevant to proceedings under the indian income-tax act, 1922, or under the income-tax act, 1961, he would not produce or cause to be produced, such books of account or other documents as required by such summons or notice. shri ..... to produce or cause to be produced, books of account or other documents which will be useful for or relevant to proceedings under the indian income-tax act, 1922, or under the income-tax act, 1961, he would not produce or cause to be produced, such books of account or other documents as required by such summons or notice. shri pradeep ..... sub-section (1) of section 37 of the indian income-tax act, 1922 or under sub-section (1) of section 131 of the income-tax act, 1961 or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922 or sub-section (1) of section 142 of the income-tax act, 1961 is issued to mr. pradeep kar (name of the person .....

Ram Dhani Singh Vs. Collector Sonbhadra and Others

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 .....