Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xiv procedure for assessment Sorted by: old Court: karnataka Page 7 of about 934 results (0.081 seconds)

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. Wipro Finance Ltd.

Court : Karnataka

Reported in : (2008)218CTR(Kar)105; [2009]176TAXMAN233(Kar)

..... in the circumstances of the case, the tribunal is justified in holding that the disallowances of depreciation as made by the ao under section 143(3) of the it act, 1961 in the respective orders of assessment on the protective basis for the respective assessment years (1996-97 and 1997-98), are liable to be deleted on the ..... -revenue holding that the tribunal is quite justified in ordering deletion of disallowance of the depreciation as made by the assessing authority under section 143(3) of the it act, 1961 on protective basis for the asst. yrs. 1996-97 and 1997-98. therefore, the impugned orders of the tribunal so far as they relate to the deletion ..... true that while a protective assessment is permissible, it is not open to the it appellate authorities constituted under the act to make a protective order. the law does not permit assessment of the same income successively in different hands. the tax can only be levied and collected in the hands of the person who has really earned the .....

Geomysore Service India Private Limited, Vs. Nil

Court : Karnataka

Reported in : [2009]94SCL116(Kar)

..... two foreign body corporates who are shareholders in the transferor company and hence the transferee companies have to comply with the requirements of the foreign exchange management act [fema] and the reserve bank of india act with regard to the allotment of shares to the shareholders of the transferee company.12. in reply, learned counsel for the petitioner submits that the petitioner ..... orderb.v. nagarathna, j.1. these lour company petitions have been filed under sections 391 and 394 of the companies act seeking sanction of a scheme of arrangement. since the scheme of arrangement is in respect of the four companies who have preferred the four company petitions, they have been heard .....

Wipro Limited Vs. The Joint Commissioner Of Income Tax

Court : Karnataka

..... a copy whereof is at annexure-a whereby the second respondent-dcit having negatived its application dated 22.03.2019 filed u/s 244a(1a) of the income tax act, 1961 (hereafter 1961 act ) has denied additional 3% interest on the allegedly delayed refund of amount relatable to assessment year 2008-09. 33. the second respondent having contexted section 244a ..... that a fresh reassessment be made, the same would be covered by section 153(3); one may also note that section 32 2(40) of the income tax act, 1961, act defines the term regular assessment to mean assessment under sub section 3 of section 143 or section 144; therefore these terminologies have different import in different sections. ..... it has been held under the erstwhile income tax act, 1922 that the word assessment is not confined to the definite act of making an order of assessment; in c.a. abraham v. ito [1961]. 41 itr425(sc), in the context of section 44 of 1922 act (similar to section 189 of the 1961 act), it has been held 16 that the .....

Revansiddappa and ors. Vs. Siddaramappa

Court : Karnataka

Reported in : ILR2005KAR2806; 2005(3)KarLJ629

ORDERK.L. Manjunath, J.1. The petitioners are the defendants in O.S. No. 325 of 2002 on the file of the Civil Judge (Senior Division), Gulbarga. In the suit, the petitioners filed the written statement and thereafter, the plaintiff filed an application under Order 6, Rule 17 of the CPC seeking permission of the Court to amend the plaint. The amendment application filed by the respondent-plaintiff was allowed. Thereafter, the petitioners also filed additional written statement. After filing of the additional written statement, the petitioners filed application seeking permission of the Court to withdraw the earlier written statement filed by them and to substitute the new written statement. The application filed by the petitioners has been rejected by the Court below. Challenging the legality and correctness of the present petition is filed.I have heard Sri P.S. Mali Patil for the petitioners.2. The only question to be considered by this Court in this petition is whether under Order 8, ...

Gurushanth Pattedar Vs. Mahaboob Shahi Kulburga Mills and anr.

Court : Karnataka

Reported in : AIR2005Kant377; ILR2005KAR2503; 2005(6)KarLJ270

..... is an original civil proceeding (see, for instance, state of uttar pradesh v. dr. vijay anand maharaj (1963) 1 scr1,16: (air 1963 sc 946 at p. 951), commr. of income-tax, bombay v. ishwarlal bhagwandas (1966 (1) scr 190, 197-8: (air 1965 sc 1818 at p 1822), ramesh v. gendalal motilal patni 1966 (3) scr 198, 203: (air ..... whether an order passed by a learned single judge in a petition filed under article 227 of the constitution is appealable under section 4 of the karnataka high court act, 1961. the division bench being of the prima facie view that an order/passed in a petition under article 227 of the constitution is one in the exercise of supervisory ..... an order passed by a learned single judge in a petition filed under article 227 of the constitution is appealable under section 4 of the karnataka high court act, 1961 (hereinafter referred to as the act) and whether the full bench judgment of this court in ritz hotels (mysore) limited v. state of karnataka and ors., 1966 (7)klj 600 answering .....

Surfa Coats (Bangalore) Ltd. Vs. the Authority for Clarifications and ...

Court : Karnataka

Reported in : ILR2006KAR1285

..... therefore, the authority could not have come to the conclusion that the white cement is a cement and would fall under entry 9 of the first schedule to the act and exigible to tax at the rate of 5% in view of the notification issued by the state government dated 30-3-2002. in support of his contention, the learned counsel places ..... by the appellant does not fall within the entry 'all types of cement' and consequently, it is not exigible to levy of export tax. 11. as we have already stated, entry 9 of the first schedule to the act speaks of cement, water and weather proofing components. the legislature has not used the expression 'cement of all kinds'.12. in kajaria's ..... . the short question that arises for our consideration in this appeal is whether the white cement is a cement covered under entry 9 of the first schedule to the karnataka tax on entry of goods act, 1979 ('the act' for short) and notification no. fd 11 get 2002 dated 30-3-2002 and taxable under section 3(1) of the .....

Smt. Prathiba Prasad Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR2000KAR447; 2001(3)KarLJ302

ORDER1. The issues that arise for consideration in these two writ petitions are interrelated. The same shall therefore stand disposed of by this commonorder.2, Petitioner in W.P. No. 11519 of 1996 offers a training course in shorthand and Typewriting at Nagavarapalya, K.R. Puram in Bangalore. Recognition granted to the institute has been renewed from time to time as is evident from one such order produced by the petitioner. The petitioner in that petition has questioned the validity of an order dated 21st April, 1995 issued by the Commissioner of Public Instructions permitting the 4th respondent to establish a similar institute in the D.R.D.O. Complex, C.V. Raman Nagar, Bangalore. The challenge is primarily founded on the plea that the new institute permitted by the said order is within the prohibited distance of 1 km. from the petitioner-institute. While the matter was still pending in this Court, the Government appears to have issued instructions to the Commissioner of Public Instruc...

Union of India and Others Vs. Kum. L.N. Girija

Court : Karnataka

Reported in : 2000(3)KarLJ174

..... -9-1998. thereafter the application before the tribunal was filed within one year, which is within the period of limitation prescribed under sections 20 and 21 of the administrative tribunals act. hence, we reject the contention of the learned counsel for the petitioners in this regard.6. the second contention put forward is that the modified scheme came into force vide .....

A. Ramadas Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR2000KAR4385; 2001(3)KarLJ292

..... observation made by the hon'ble supreme court, report made by the mahesh hegde committee, section 14 of the karnataka education (prohibition of capitation fee) act, 1984, the collective responsibility for arriving at proper conclusion.15. the file further indicate that as a matter of fact respondent 6 was made chairman. ..... on such scrutiny. but, the members of the committee, have failed to do the same and thereby, they are jointly and severally responsible for the acts of the selection scrutiny committee'.while concluding, the upalokayukta has recommended to initiate disciplinary proceedings against respondent 6 and also directed to debar respondents from taking ..... expected'.the upalokayukta has also observed as under.-'in terms of the provision under section 14 of the karnataka educational institutions (prohibition of capitation fee) act, 1984, the selection scrutiny committee was required to scrutinise all the documents required to be produced by the candidates and was required to take a .....