Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xiv procedure for assessment Page 15 of about 5,082 results (0.171 seconds)

R.R. Diwakar and ors. Vs. V.B. Guttal

Court : Karnataka

Reported in : 1975CriLJ90

..... to above, it is not possible to say that the additional district magistrate when he received the declaration made by the petitioners under section 19-d of the act, was acting as a court and the alleged offence has been committed by the party to a proceeding in a court and as such sub-clause 7. the next question ..... in the name of the complainant, but, as already pointed out, they were, under a statutory authority, to file such a declaration under section 19-d of the act, as the respondent, though requested, was still persisting to continue as the printer and publisher of the newspaper, the petitioners had no other alternative but to make the alleged ..... before whom the documents have been produced is one and the same. it is also contended that when the additional district magistrate received the false declaration, he was not .acting as a court and therefore, he had no right to summon the witnesses or record evidence. strong reliance has been placed on the decision in virindar kumar satyawadi v .....

G. Rajendra Vs. the Deputy Commissioner, Belgaum and ors.

Court : Karnataka

Reported in : AIR1985Kant118; 1985(1)KarLJ149

..... the date of the communication of the order of confiscation. the context in which the expression 'communication to him of such order' occurs in s. 6c(l) of the act, means nothing but the communication of the actual order of confiscation and not a mere communication of the fact that an order of confiscation has been passed, if the order ..... the essential contents of the award. these contents may be known either actually or constructively. if the award is communicated to a party under s. 12(2) of the act, the party must be obviously fixed with knowledge of the contents of the award whether he reads it or not. similarly when a party is present in court either personally ..... through his representative when the award is made by the collector, it must be presumed that he knows the contents of the award. having regard to the scheme of the act, we think that knowledge of the award must mean knowledge of the essential contents of the award.'similarly, this court in the case reported in (1981) 1 kant lj .....

Karnataka State Government Daily Wages Employees Federation Vs. State ...

Court : Karnataka

Reported in : ILR1995KAR2653; 1995(5)KarLJ109; (1996)ILLJ1168Kant

..... circular issued by the labour commissioner referred to above he has directed that the conciliation officer need not proceed with the conciliation under section 12 of the i.d. act, if in the event, the dispute is between the government company and the worker employed in the government company. this is a clear case of interference with the ..... s. sujatha, hcgp for respondents. it is to be noted that the duties of the conciliation officer is specified under section 12 of the i.d. act. section 12 of the act states that if there be a dispute between the management and the workers, the conciliation officer shall conciliate and submit this report on the conciliation to the ..... the government department sought to raise an industrial dispute with respect to the dispute described as coming within the ambit of section 2(k) of the i.d. act. the conciliation officer relying on the circular issued by the second respondent (produced as annexure-a in wp 14515 to 518/95) has declined to conciliate and submit .....

Commissioner of Income-tax, Delhi-ii Vs. Ravi Kant Jain

Court : Delhi

Reported in : 2001IVAD(Delhi)710; 91(2001)DLT764; 2001(59)DRJ741; [2001]250ITR141(Delhi)

orderarijit pasayat.c.j. (oral) 1. this is an appeal under section 260a of the income-tax act, 1961 (in short the act). challenge in the appeal is to the conclusions of the income-tax appellate tribunal, new delhi (in short 'tribunal') arrived at in ita (ss) no.70/del/96 holding that provisions relating to block assessment in terms of section 158ba are not ..... under particular section of the i.t.act could be brought to tax under different heads of income as contemplated under the i.t.act. section 14 of the i.t.act enumerates the heads of income and inter alias provides that save as otherwise provided by the act all income shall for the purpose of charge of income tax and computation of total income be classified under the heads 'a .....

Commissioner of Income Tax Vs. N.T. John

Court : Kerala

Reported in : (2003)179CTR(Ker)473; [2003]259ITR224(Ker)

..... the respondents for quashing ext. p4 notice relating to the assessment year 1993-94 and to command the second respondent to issue notices under section 158bc of the income tax act, 1961 (hereinafter referred to as 'the act') for the block period. the facts of the case are as follows:2. respondent (petitioner in the original petition) is a practising advocate with 20 years of ..... regular assessment. hence, the contention that once an assessment has been formed for a block period under section 158bc of the income tax act, 1961, the income tax officer is debarred from framing an assessment under section 143 cannot be accepted'. in caltradeco steel (p) ltd and ors. v. deputy commissioner of income tax, the calcutta high court held as follows: 'chapter xivb is for assessment of undisclosed .....

Digvijay Chemicals Ltd. Vs. Assistant Commissioner of Income Tax

Court : Delhi

Reported in : (2000)68TTJ(Del)280

..... under section 158bd read with section 158be(2) of the act, 1961 requiring the assessed to furnish return of income for the above period. in response the assessed filed the return declaring 'nil' income. the assessing officer then issued notice under section 143(2) of the act. in response to the same the assessed filed written ..... declared as invalid. he relied on supreme court decision supdt. (tech.1) central excise v. pratap rai : 1978crilj1266 and income tax officer v. seth bros & ors. : [1969]74itr836(sc) . he also relied on the decision in sarabjit singh v. cit : [1998]234itr641(delhi) , addl. cwt v. jamanlal ramlal kimtee : [1983]139itr625(mp) and gtc industries ltd. ..... levy of the penalty but in the case of the word 'satisfaction' mentioned in section 158bd of the act, there was no direct nexus and immediate levy of tax on the assessed because after an the undisclosed income had to be determined by the assessing officer, bulandshahr and not by deputy commissioner, amritsar. the assessing .....

B. Noorsingh Vs. Union of India and ors.

Court : Chennai

Reported in : [2001]249ITR378(Mad)

..... the assessment of the assessees who fail to comply with the law by not disclosing in full their taxable income and by not paying the taxes properly due from them that chapter xiv-b consisting of sections 158b & 158bh was inserted in the income-tax act by the finance act, 1995, with effect from july 1, 1995.8. the assumption made in the scheme of the ..... r. jayasimiia babu, j.1. the petitioner has challenged the constitutional validity of section 158bb(1)(c) of the income-lax act, 1961. that provision occurs in chapter xiv-b which lays down a special procedure for assessment of search cases under section 158bb. section 158b(a) defines a block period with reference .....

Smt. Bandana Gogoi Vs. Commissioner of Income-tax and anr.

Court : Guwahati

..... counsel for the appellant, and also mr. u. bhuyan, learned counsel for the revenue.3. the appellant is an assessee under the income-tax act, 1961. he is carrying on business of plying buses and other sundry business in clothes, fruits, etc. a search and seizure operation was conducted in his business and residential premises at ..... facts and in the circumstances of the case, the decision of the learned tribunal is not erroneous in holding that non-issuance of notice under section 143(2) of the income-tax act, 1961, did not invalidate the assessment relating to the block period and was at best a mere procedural irregularity?2. we have heard dr. a.k. saraf, learned senior ..... d. biswas, j.1. this appeal under section 260a of the income-tax act, 1961, directed against the order dated february 27, 2004, passed by the learned income-tax tribunal, guwahati bench, guwahati, in i.t.a. no. 73 (gau) of 2001 and c. o. no. 20 (gau) of 2001 has been admitted for hearing by the .....

B.N. Reddy Vs. Asstt. Cit and anr.

Court : Karnataka

Reported in : (2006)202CTR(Kar)578; [2006]284ITR745(KAR); [2006]284ITR745(Karn); [2006]155TAXMAN295(Kar)

..... and perused the material on record.2. the notices dated 31-1-2003 issued under section 158bc of the income tax act 1961 (act hereinafter referred to as) vide annex.-b and dated 30-1-2003 issued under section 142(2a) of the act vide annex. - c are called in question in this writ petition.3. this court does not find any ..... reads thus :'explanation 2 : in this section, the word 'proceeding' means any proceeding in respect of any year, whether under the indian income tax act, 1922 (11 of 1922) or this act, which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such ..... awaiting assessments can be safely termed as pending proceedings for the purpose of the act. the special procedure for assessment in search cases is prescribed in chapter xiv-b of the act. section 158bh of the act makes it further clear that all the provisions of income tax act shall apply to assessment made under chapter xiv-b. thus, the provisions of .....

Commissioner of Income Tax Vs. Shri Prem Nath Nagpal

Court : Delhi

Reported in : (2008)214CTR(Del)51

..... block period 1st april, 1989 to 17th december, 1999.2. the facts in brief are that a search and seizure operation under section 132 of the income tax act, 1961 (hereinafter referred to as 'act') was carried out at the residential premises of the assessed on 17th december, 1999 during which, various documents were found and seized. notice under section ..... found to be false, the same can only be regarded as an undisclosed income for the purpose of this chapter.9. in commissioner of income tax v. ravi kant jain (2001) 250 itr 141, this court while discussing the provisions of section 158b of the act held that:the special procedure of chapter xiv-b is intended to provide ..... a mode of assessment of undisclosed income, which has been detected as a result of search .....