Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xiv procedure for assessment Court: karnataka Page 19 of about 934 results (0.132 seconds)

Synchron Machine Tools P. Ltd. and Others Vs. U.M. Suresh Rao

Court : Karnataka

Reported in : [1994]79CompCas868(Kar); ILR1992KAR3329; 1992(4)KarLJ490

..... the words 'revenue derived from land' occurring in the definition of the expression 'agricultural income' as contained in section 2(1) of the indian income-tax act, 1922, could not be interpreted beyond their legitimate limits. it was further held that the expression 'agricultural income' as defined in the act was obviously intended to refer to the revenue received by direct association with the land ..... shareholders. the petitioners also further prayed for a direction to opposite party no. 1 to refund a sum of rs. 15,021 paid to him from april 1, 1961, to february 27, 1962, on the allegation that it was an excess payment of managerial remuneration paid to opposite parties nos. 2 and 3 from april 1 ..... , 1961, up to the date of the petition. they also further prayed for directing opposite parties nos. 1 to 3 to forbid them to hold any office in the .....

Sri H. D. Kumarswamy Former Chief Minister of Son of Sri H.D. Devegowd ...

Court : Karnataka

..... as (i) sec. 187 a of sea customs act. 1878 (ii) sec. 97 of gold control act. 1968 (iii) sec. 6 ol import and export control act. 1947 (iv) sec. 271 and sec. 279 of the income tax act. 1961 (v) sec. 61 of the foreign exchange regulation act, 1973 (vi) sec. 621 of the companies act, 1956 and (vii) sec. 77 of the ..... electricity supply act. this list is only illustrative and not ..... the complainant cannot initiate criminal prosecution when the report of lokayukta is pending consideration before the state government and the competent authority. 46. section 12 of the karnataka lokayukta act, 1984 reads thus:- "12. reports of lokayukta. etc (1) if. after investigation of any action [xxx] involving a grievance has been made, the lokayukta .....

Nagarika Seva Trust (R) and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2003(4)KarLJ79

..... use of a property, but also what one saves by using it oneself. that which can be converted into income can be reasonably regarded as giving rise to income. the tax levied under the act is on the income (though computed in an artificial way) from house property in the above sense and not on house property. entry ..... expert committee under the provisions of karnataka stamp act, 1957, as the basis for fixing the market value of the land for the purpose of assessment of property tax. reference in this connection may be made to the decision of the apex court in the case of khandige sham bhat v. agricultural income-tax officer, kasaragod and anr., : [1963 ..... in effect. merely because the property tax under the municipalities act and the tax on urban land under the 1966 act, both enacted under entry 49 exhaust an unreasonably high proportion of income, it cannot be said that the charging section under the 1966 act is unreasonable. the basis of the two taxes being different it is not permissible to .....

Abdul Khadar Mohammad Gous Attigeri Vs. State

Court : Karnataka

Reported in : ILR1985KAR175

..... be said to have taken cognizance of the complaints. after thus taking cognizance and considering the facts placed before them, the learned magistrates have ordered issue of process acting under section 204 of the code. they have not committed any error of law or procedure in the matter of issuing process summoning the accused.25. in the ..... for instituting a case' in this order he was actually taking action under section 202 that being the only section under which he was, in law, entitled to act.the fact that sub-inspector of police treated the copy of the petition of complaint as a first information report and submitted 'charge-sheet' against the accused persons ..... taking cognizance. issuing of a search warrant for the purpose of an investigation or of a warrant of arrest for that purpose cannot by themselves be registered as acts by which cognizance is taken of an offence. it is only when a magistrate applies his mind for the purpose of proceeding under section 200 and subsequent sections .....

Kirloskar Computer Service Ltd. Vs. Uoi and ors.

Court : Karnataka

Reported in : 1998(98)ELT355(Kar)

..... . in titaghur paper mills co. ltd., and anr. v. state of orissa and ors. : [1983]142itr663(sc) the proceedings under challenge were initiated under the orissa sales tax act. the court held that the act provided a complete machinery for the assessee to challenge the orders of assessment in the manner and before the authorities prescribed thereunder. recourse to article 226 of the ..... the petitioners to be the taxable turnover. investment of authority to tax involves authority to tax transactions which in exercise of his authority the taxing officer regards as taxable, and not merely authority to tax only those transactions which are, on a true view of the facts and the law, taxable. the act provides for a complete machinery to challenge an order of assessment, and .....

The Premier Insurance Co. Ltd. Vs. Padma Srinivasan

Court : Karnataka

Reported in : ILR1976KAR823; 1976(1)KarLJ168

..... court in (1972) 1 myf lj 327 (sha chunilal sohanraj v. t. gurushantappa). in that case sub-section (2) of section 21 of the mysore rent control act, 1961 was amended by mysore act no. 14 of 1969 during the pendency of the proceedings arising out of an application of landlord under section 21'(1) (a) of the ..... 1952crilj1503 . (shamrao v. parulekar), that the intention of the legislature must be deemed to be that the substituted provision must be construed as having been part of the act from the very inception since there was no repugnancy or inconsistency between the old and the new sub-sections. this decision is based on the principle that if there ..... of the legislature - clear and unequivocal - or unless there are some circumstances rendering it inevitable that we should take the other view, we are to presume that an act is prospective, and not retrospective.'and again the observation of lord ashbourne in smith v. callander, (1901 ac 297) while dealing with interpretation of a statute so as .....

Mysore Sugar Co. Ltd. Vs. Dy. Cit (Tds)-i

Court : Karnataka

Reported in : [2006]154TAXMAN447(Kar)

..... as assigned in the contracts awarded in their favour strictly in terms of the contract.5. the provisions of section 206c(1) of income tax act of 1961, provide for collection of income-tax at source from the contractors/buyers by the appellants at the specified rate in the corresponding entry in column (3) of the ..... two appellants are the government of karnataka undertaking companies engaged in manufacturing of arrack. they are governed under the provisions of the income tax act (hereinafter referred to as 'the act'). prior to 1993 there were separate private bottling units in the state of karnataka and they were manufacturing and selling arrack periodically in ..... table in respect of the goods of arrack purchased by them. we are concerned in these cases with the explanation part to sub-section (11) of section 206c of the act .....

The Commissioner of Income Tax, Bangalore and Another Vs. M/S. Micro L ...

Court : Karnataka

Reported in : 2012ILR(Kar)2606; 2012(3)KCCR137(SN)

..... the appellate authorities were correct in holding that the notice issued under section 158bc of the income tax act on 15.12.1997 giving the assessee 15 days time to file the return of income is invalid and consequently the assessment stand annulled despite the assessing officer granting further time of ..... any jurisdiction to the authority. 13. reliance was also placed by the assessee on the judgment in the case of assistant commissioner of income tax and another versus hotel blue moon reported in [2010] 321 ttr page 362 (sc) to contend that the notice under section 158bc dealing ..... bang/2002 dated 20.05.2005 confirming the order passed by the appellate commissioner and confirm the order passed by the joint commissioner of income tax (asst), special range-2, bangalore and etc.) 1. these appeals are by the revenue being aggrieved by the order passed by the ..... (prayer: this i.t.a. filed under section 260-a of i.t. act, 1961 arising out of order dated 20.05.2005 passed in it(ss)a no.21/bang/2002 .....

Shri Gopalakrishna Shetty Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : ILR2005KAR2993; (2008)13VST328(Karn)

..... , consigned by companies like m/s pas petro products, m/s vivek petro chemicals private limited, who are registered dealers under the provisions of karnataka sales tax act, 1957 ('act' for short), having their branch office at mangalore and head office at pondicherry/chennai, etc., on stock transfer basis. according to the petitioner, the goods ..... claimed in his memorandum of cross objections are, (i) to declare that the entire proceedings initiated against the first respondent under section 28aa of the karnataka sales tax act, 1957, are without jurisdiction; (ii) to quash the impugned order passed by the first appellate authority (second respondent) in so far as it related to ..... not dismissing the appeal filed by the state of karnataka by holding that the provisions of section 28aa(4) and 28aa(5) of the karnataka sales tax act, 1957 are not applicable to the facts of the present case and therefore the entire proceedings initiated against the petitioner which culminated in the order of .....

Excise Commissioner and anr. Vs. Mysore Sales International Ltd. and o ...

Court : Karnataka

Reported in : (2006)203CTR(Kar)505

..... as assigned in the contracts awarded in their favour strictly in terms of the contract.5. the provisions of section 206c(1) of income tax act of 1961, provide for collection of income-tax at source from the contractors/buyers by the appellants at the specified rate in the corresponding entry in column (3) of the table ..... first two appellants are the government of karnataka undertaking companies engaged in manufacturing of arrack. they are governed under the provisions of the income tax act, hereinafter referred to as the 'act' in short. prior to 1993 there were separate private bottling units in the state of karnataka and they were manufacturing and selling arrack ..... in respect of the goods of arrack purchased by them. we are concerned in these cases with the explanation part to sub-section (11) of section 206c of the act .....