Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xix a settlement of cases Court: allahabad Page 1 of about 36 results (0.692 seconds)

Smt. Neeru Agarwal Vs. Union of India (Uoi)

Court : Allahabad

Reported in : [2010]187TAXMAN198(All)

..... rs. 10,00,000(4) neeru aggarwal rs. 8,50,000---------------total rs. 93,00,000---------------4. the settlement commission granted immunity from penalty and prosecution under the income-tax act, 1961, only as regards issues arising from the application covered by the order. it has been further provided that the immunity granted to the applicant may, at any time, ..... take such action as appropriate in respect of the matters, not placed before the commission by the applicant, as per the provisions of section 245f(4) of income-tax act, 1961.the said portion of the order is being construed by the department as authorisation to take appropriate action in respect of the matters not placed before the commission ..... circle, agra. the impugned notice dated 14-5-2008 has been issued under section 142(1) read with sections 153a and 245d(4) of the income-tax act 1961, for the purposes of assessment under section 153a for the assessment years 1999-2000 to 2005-06. the background facts of the case, which led .....

Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...

Court : Allahabad

Reported in : [1986]17ITD536(NULL)

..... v. p. elhence, judicial member - these are 13 acquisition appeals under section 269g of the income-tax act, 1961 (the act). they arise out of the order dated 20-4-1983 of acquisition passed by the competent authority under section 269f of the act. since common questions are raised in these appeals, they are, for the sake of convenience, ..... of the transferor to pay tax under the act in respect of any income arising from the transfer; or (b) facilitatinjg the ocncealment of any income or any monies or other lassets which have not been or which ought to be disclosed by the transferee for the puposes of the 1961 act or the wealth-tax act, 1957. as pointe out ..... between the parties hasa not been truly stated in the instrument of transfer with the object of recuction or evasion of tax liability of the transferor under the it act or facilitating concealment of income or assets of the transferee.this is a fit case for initiating proceedings under saection 269c. issue notice under section 269d .....

Sanjay Khetan Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)

..... affidavit.14. the submission of learned counsel for the petitioner is that the recovery was barred by rule 68b of the second schedule to the income-tax act, 1961. rule 68b which was inserted by the finance act, 1992, with effect from june 1, 1992, states :'time-limit for sale of attached immovable property.--(1) no sale of immovable property shall ..... the settlement commission under section 245-i or by any order of the appellate authority or revising authority under section 246 254(1) or 263/264 of the income-tax act giving rise to the demands for which the recovery proceedings were initiated in the year 1972 itself when one of the writ petitions was filed. however, it ..... 21, 1979, is annexure 11a to the writ petition. it is alleged that the sale of the properties is barred by rule 68b of the second schedule to the income-tax act.8. by the impugned notice dated march 26, 1997, published in the newspaper rashtriya sahara dated march 28, 1997, the properties 170 and 360 sahebganj, padrauna, have .....

J.P. Verma Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : (1990)81CTR(All)296; [1991]187ITR465(All); [1990]51TAXMAN232(All)

..... in the hands of the assessee who held it in the name of smt. kamlesh kumari. we hold accordingly.'9. the assessee applied under section 256(1) of the income-tax act, 1961, for referring certain questions of law said to arise out of the order of the appellate tribunal. the application was rejected by the tribunal by order dated july 17, ..... s.n. sahay, j.1. this judgment governs both references nos. 4 and 5 of 1987.2. the following two questions have been referred under section 256 of the income-tax act, 1961 :'(1) whether, on the facts and circumstances of the case, out of the amount invested in the construction of the house, any amount can be said to have ..... tribunal and was decided by the same order dated april 21, 1983, referred to above. the assessee made an application under section 256(1) of the income-tax act, 1961, and, consequently, the abovementioned questions were referred by the tribunal and this has given rise to reference no. 5 of 1987.11. learned counsel for the assessee has .....

Sir Padampat Singhania and ors. Vs. Commissioner of Gift-tax

Court : Allahabad

Reported in : (1988)68CTR(All)87; [1988]172ITR292(All); [1988]37TAXMAN1(All)

..... that they were liable to be included in the hands of the assessee in view of section 64(ii) of the income-tax act, 1961. when this came to the knowledge of the income-tax officer assessing the assessee, the income-tax officer reopened the assessment of the assessee under section 147(a), on the charge that there was failure or omission on ..... 16(1)(a), we may note that these provisions are similar in nature to those contained in section 147(a) of the income-tax act, 1961, and the corresponding provisions contained in section 34(1)(a) of the indian income-tax act, 1922. the law on the subject, if we may say so, has by now been well-settled by the supreme court ..... court was concerned with a case arising under section 271(1)(c) of the income-tax act, 1961. there the assessee had omitted to include in her return, items of income arising to her spouse and minor daughter, in spite of there being a note in the income-tax return to that effect, although there was no specific column in the return. in .....

K.M. Bansal (Deceased by Lrs.) Vs. Commissioner of Income-tax and anr.

Court : Allahabad

Reported in : (1992)103CTR(All)324; [1992]195ITR247(All)

..... court in a writ petition preferred against an order of transfer of assessment proceedings under section 127 of the income-tax act, 1961. section 127 provides for transfer of assessment proceedings from one income-tax officer to another income-tax officer. the relevant portion of section 127(1) reads as follows :'(1) the commissioner may, after ..... to compel the assessing officer to communicate to him the reasons recorded by the assessing officer under sub-section (2) of section 148 of the income-tax act, 1961--whether before the filing of the return or thereafter ?' for the sake of convenience, we shall state the facts in civil misc. writ no ..... (it and wt) : [1989]176itr169(sc) . a special appeal was preferred against the judgment and order of the settlement commissioner constituted under the income-tax act. the petitioner therein filed an application for settlement under section 245c. objections were filed by the commissioner to this application after perusing which the application for .....

Vishwanath Seth Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : [1984]146ITR249(All)

..... learned judge observed (p. 534):'the question whether after the constitution of a firm undergoes a change of the nature described in section 187 of the income-tax act, 1961, which corresponds to section 26 of the 1922 act, the newly constituted firm is the same firm or not, is concerned, the supreme court in the caseof commissioner of ..... are analogous to sections 187, 188 and 189 of the i.t. act, 1961, that these provisions go to show that the technical view of the nature of a partnership under the english law or the indian law, cannot be taken in applying the law of income-tax. the true question is one of the identity of the unit assessed. ..... in the case of reconstitution of a firm as envisaged by section 187 of the 1961 act it becomes necessary for him to discuss, whether, in such circumstances, the income of the erstwhile and the newly constituted firm can be clubbed together in one assessment. and relying on cit v. bharat engineering and construction co. : [1968]67itr273(kar) , the hon' .....

Janki Das Lachchmi NaraIn Vs. Commissioner of Income-tax and anr.

Court : Allahabad

Reported in : (2005)196CTR(All)53; [2005]274ITR155(All)

..... (sc) , has held the question whether that proceeding was barred by limitation or not is irrelevant for determining whether under section 297(2)(d)(ii) of the income-tax act, 1961, the proceedings were pending or not. under the said section, actual pendency of a proceeding is required.18. in the case of sheth enterprises (p) ltd., ..... jadeja : [2003]259itr149(guj) , the gujarat high court was considering a case where the assessee had filed revisions under section 264 of the income-tax act, before the commissioner of income-tax, rajkot, after the expiry of the period for filing the revision. the assessee had also applied for condonation of delay. after filing the revision applications ..... calcutta high court has held that where the application for condonation of delay which was filed along with the application for revision under section 264 of the income-tax act has been rejected, the revision was to be treated as nonest and when it was non est, there would not be any question of pendency of .....

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

..... .1. in all these writ petitions, the petitioners who belong to the same group, have challenged the notices issued to them under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), in respect of the various assessment years beginning from 2000-01 to 2002-03, which vary in each of the petitions. as all these petitions raise ..... time being in force, or(b) any books of account or other documents will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause ..... law for the time being in force, or(c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody by any .....

Commissioner of Income-tax-II, Agra Vs. Shyam Biri Works

Court : Allahabad

..... 2011, will be governed by the instructions on this subject, operative at the time when such appeal was filed. 12 this issues under section 268a(1) of the income-tax act, 1961. yours faithfully, (sd.) . (a.k. bharadwaj) under secretary to the government of india (itj-ii), cbdt" 8. prior to the aforesaid instructions, the ..... relevant provisions of statute and rules. further, filing of appeal in cases of income-tax, where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12a of the income-tax act, 1961, shall not be governed by the limits specified in para 3 above and decision ..... it a legislative measure, a new section 268a was inserted by the finance act, 2008 with retrospective effect from 1st april, 1999 in the income tax act, 1961. for ready reference, the said provision is extracted hereunder:--- "filing of appeal or application for reference by income-tax authority. 268a. (1) the board may, from time to time, issue .....