Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xiv procedure for assessment Court: kerala Page 8 of about 103 results (0.684 seconds)

income-tax Officer, Ernakulam Vs. the Mambad Timber and Estates Privat ...

Court : Kerala

Reported in : (1976)5CTR(Ker)0166C

..... as void has to be passed within two years of the date of dissolution. learned counsel points out that there is a similar provision in section 153 of the income-tax act, 1961, which insists that no order of assessment under section 143 or 144 of that act shall be made after the periods insisted in that section. it is also pointed out that the ..... of dissolution, the contention that under article 137 of the limitation act, 1963, the appellant need only file the application within three years of the date of dissolution cannot be even countenanced. with great respect to the learned judges who decided re scad ltd., 1941 (2) all england reports 446, and income-tax officer vs. vemulappalli and sons (private) ltd. 1967 (66) i .....

M.K. Pushparanjini, Chikku's Wood Crafts Vs. Sales Tax Officer and Ors ...

Court : Kerala

Reported in : [2004]138STC302(Ker)

..... reported in : [1976]103itr149(ker) which was confirmed by the supreme court and reported in gujarat travancore agency v. commissioner of income-tax, kerala : [1989]177itr455(sc) in the context of income-tax act holding that penalty is tenable without any mens rea being established if the statute so provides. all what section 17(4) contemplates is ..... 1. the petitioners in all these original petitions are dealers under the kerala general sales tax act, 1963, hereinafter called the 'act' challenging the constitutional validity of section 17(5a) of the act under which penalty is levied on them for evasion of tax. section 17(5a) provides for penalty on a 'dealer' who is originally assessed ..... is held by the supreme court in kunnathat thathunnai moopil nair v. state of kerala case reported in : [1961]3scr77 and in the case of kantilal babulal and bros. v. h.c. patel, sales tax officer : [1968]1scr735 . according to them the provision for automatic penalty without leaving any discretion to the .....

Malayala Manorama Co. Ltd. Vs. Asst. Commissioner

Court : Kerala

Reported in : 2006(3)KLT581; (2007)8VST587(Ker)

..... industries ltd. v. d.p.dube 1963 (14) stc 410, carl stilgmbh v. state of bihar : [1962]2scr81 , calcutta discount co. ltd v. income tax officer : [1961]41itr191(sc) , whirlpool corporation v. registrar of trade marks : air1999sc22 , state of himachal pradesh v. gujarat ambuja cements ltd. 142 stc 1. the learned ..... public interest and matters vitally affecting the rights of dealers under the kerala general sales tax act, who are subjected to harassment at the check posts by subjecting them to payment of illegal gratification. such illegal acts and harassment were published by factual reports and photographs. petitioner apprehend that under such ..... decision rendered ultra vires or a nullity or one without jurisdiction if the decision is without jurisdiction, notwithstanding the provisions for obtaining reliefs contained in the act and the 'ouster clauses', the jurisdiction of the ordinary court is not excluded. so, the matter assumes significance. since the landmark decision in anisminic .....

Mathew Varghese Vs. Rosamma Varghese

Court : Kerala

Reported in : AIR2003Ker312; 2003(4)CTC193; (2004)186CTR(Ker)172; I(2004)DMC148; 2003(3)KLT6

..... the appellants placed firm reliance on the decision in pillai's case. what was the position?68. the court was considering a reference under section 256(1) of the income tax act, 1961. the assessee had executed a gift deed in favour of his minor son. in this gift deed it was inter alia provided that 'the ..... it also noticed the english commentaries, halsbury's laws of england and various other decisions. it came to the conclusion that 'the assumption made in 5. viswason v. commissioner of income tax, kerala : [1963]50itr503(ker) that there is a legal obligation on the part of the christian father to support his minor son is wrong'. thus, it was held that ..... protection and maintenance of children. all the children had to be treated alike irrespective of the faith or religion professed by the parents.9. the decisions in 'the commissioner of income tax, kerala v. p.m. paily pillai' 1972 klt 24 and chacko daniel v. daniel joshua, 1952 klt 595 do not lay down the correct position of law. thus, .....

Assistant Commissioner of Income Tax and anr. Vs. J.C. Augustine and a ...

Court : Kerala

Reported in : (2007)211CTR(Ker)377; [2007]293ITR26(Ker); 2007(2)KLJ762; 2007(4)KLT70

..... revised statement of facts filed on 1st july, 1999, in exercise of its powers under section 245d(2a) of the act had directed the assessee to deposit the additional amount of income-tax payable on the income disclosed in the settlement application dt. 1st july, 1999 within 35 days of the receipt of the order and furnish ..... exercise of its powers under sections 245d(2a) and 245d(2b) of the act directing the assessee to pay the additional amount of income-tax on the income disclosed in the settlement application, if the assessee commits any default, the amount of income-tax remaining unpaid together with interest payable thereon can be recovered by the ao in ..... has further observed, that, if the applicant does not pay the additional amount of income-tax specified in section 245d(2a) of the act, the amount of income-tax remaining unpaid together with the interest payable thereon under section 245d(2c) of the act shall be recovered by the ao in accordance with the provisions of section 245d(2d) .....

Grihalakshmi Vision Vs. The Additional Commissioner of Income Tax

Court : Kerala

..... other than by an account payee cheque or account payee bank draft. so, i am not inclined to give the benefit of provision of section 273b of the income tax act, 1961, since the assessee firm has not proved any 'reasonable cause' for the said failure."14. it is this finding which has been confirmed by the commissioner of ..... impugning the orders passed by the tribunal in ita nos.103/11 and 104/11 whereby the orders passed under sections 271d and 271e of the income tax act (hereinafter referred to as 'act') confirmed by the commissioner of income tax (appeals) were upheld.2. we heard the counsel for the appellant and the standing counsel for the revenue.3. briefly stated, the facts ..... the order passed under section 271d, penalty of rs.10,83,000/- which is equal to the cash loans taken by the assessee in contravention of 261ss of the income tax act was levied. similarly, in the order passed under section 271e, penalty of rs.2,97,000/- which is equal to the amount of cash loans repaid by the .....

The Commissioner of Income Tax, Thrissur Vs. the Dhanalakshmi Bank Ltd ...

Court : Kerala

..... . the respondent is a banking institution which has incurred expenditure for earning income that is exempt from payment of tax and do not constitute part of the total income assessable under the income tax act, 1961 (hereinafter referred to as the act for short). section 14a of the act is a new provision introduced in the income tax act by finance act, 2001 with retrospective effect from 01/04/1962 under which expenditure ..... incurred by the assessee for earning income which does not form part of total income is not an allowable deduction. even .....

Collector of Central Excise and 2 ors. Vs. Asoka Rubber Products

Court : Kerala

Reported in : 1991(33)LC547(Kerala)

..... officer 1965 k.l.t. 238 and c.i.t. v. chenniappa mudaliar : [1969]74itr41(sc) are not relevant, in construing the provisions of the central excises and salt act after amendment and as they stand today, sections 35b(1), 35c(1) and 35f along with the proviso. the income-tax act ..... , 1922 as well as the kerala general sales tax act, 1963, considered in the above decisions, did not contain a provision ..... act can be disposed of only on merits and that the appellate tribunal is incompetent to dismiss the appeal for default whatsoever. we are of opinion that the decisions referred to in the judgment of the learned single judge, commissioner of income-tax v. filmintan ltd. : [1961]42itr163(sc) gangadharan pillai v. sales tax .....

R.P. Ramakrishna Ayyar Vs. V. Sreedharanvarman Thampan

Court : Kerala

Reported in : AIR1964Ker127

..... the respondent before them had challenged in the allahabad high court certain orders passed by the additional collector of banaras making an order of assessment under the u. p. agricultural income-tax act, in of 1949. on 22nd november, 1955, a learned judge of the allahabad high court allowed the writ petition of the party and quashed the order passed by the additional ..... the recognition or enforcement of any right, privilege, obligation, or liability acquired, accrued, or incurred under the kerala agrarian relations act, 1960 (act iv of 1961), or the kerala ryotwari tenants and kudikidappukars protection act, 1962 (act xviii of 1962), or the madras cultivating tenants (payment of fair rent) act, 1955 (act xxiv of 1956); or (ii) for the fixation of fair rent under the malabar tenancy .....

Makku Rawther's Children: Assan Ravther and Ors. Vs. Manahapara Charay ...

Court : Kerala

Reported in : AIR1972Ker27

..... additional words 'and is either assessed to land-revenue in the taxable territories' specified in section 2 (1) (a) of the indian income-tax act, 1922. again, in corporation of calicut v. jothi timber mart. ilr (1965) 2 ker 639 the same court adopted the same approach following the lead of gwver, ..... r. (1960) ker. 822) m. s. menon, j. (as he then was) adopted the same canon of construction and held that the agricultural income-tax act. 1950, when it defined 'agricultural income', must be deemed to have used those words with the implicit limitation implied by the words of the constitution (article 366 (1)) by importation of the ..... into the word 'ordinarily' the constitutional limitation implied in article 30 (1). the supreme court in diamond sugar mills ltd. v. state of uttar pradesh (air 1961 sc 652) had a similar situation to deal with and rajagopala ayyengar j. chose the line of construction above sketched when construing the expression 'local area' in the .....