Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xix a settlement of cases Sorted by: old Court: mumbai Page 1 of about 154 results (0.094 seconds)

C.i.T. Mumbai City Xiv, Mumbai Vs. the Income Tax Settlement Commissio ...

Court : Mumbai

Reported in : 2000(4)ALLMR604; 2001(1)BomCR167; [2000]246ITR63(Bom)

..... pursuant to the recommendations of the direct taxes enquiry committee headed by justice wanchoo.it is also necessary to notice a few provisions relevant herein.section 245-a defines ..... the act and accordingly moved an application in form no. 34-b of the rules on 19lh september. 1994.background legislation10. the relevant legislative background provisions of law in order to appreciate the controversy are enumerated hereinbelow :-the chapter xix-a providing for settlement of cases was introduced in the income tax act, 1961, ..... the assessee was also important fact which the settlement commission ought to have kept in mind while deciding the applicability of section 69a of the income tax act. further if as stated hereinafter the expenses were over-estimated and if there was no data regarding the dates when the projects were completed, .....

Rasik Ramji Kamani Vs. S.K. Tripathi and Others

Court : Mumbai

Reported in : 1991(3)BomCR159; [1993]203ITR848(Bom)

k. sukumaran, j. 1. soon after chapter xix-a was introduced into the income-tax act, 1961, by the taxation laws (amendment) act, 1975, the petitioner herein - rasik ramji kamani involved the facilities afforded by that benign fiscal measure, by moving the settlement commission with the necessary application. the application was admitted on ..... a proper reply to the show-cause notice under section 245hp of the act. it, accordingly, disposed of the proceedings, holding that all the cases before the income-tax and wealth-tax officer should be disposed of as if no application under section 245c of the income-tax act/section 22c of the wealth-tax act had been filed. 7. the order was challenged before this court. rule was .....

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

..... this petition under article 226 of the constitution of india, the director of income tax (international taxation), challenges the order dated 11 september 2007 passed by the income tax settlement commission (the commission) under section 245-d(2c) of the income tax act, 1961 (the act). 2. the challenge is essentially on the ground that the impugned order dated ..... 11 september 2007 of the commission was passed ignoring the statutory requirement under the act particularly the requirement of making ..... in addition to the issues delineated thereunder consider all such issues as would be relevant fro passing order under section 245d(2c) of the income tax act in the said star group of cases as to the validity; or, otherwise; of the applications filed in all those cases and shall pass .....

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

..... , j.1. the petitioner herein is a non-resident company. they filed an application before the income tax settlement commission on 5th march, 2007 under section 246-c of the income tax act, 1961 (hereinafter shall be referred to as the act) for settlement of the cases. by the present petition the petitioners seek to challenge the constitutional validity ..... and legality of the provisions of section 245ha(1)(iv) and section 245ha(3) of the income tax act as inserted by finance act, 2007 (hereinafter referred ..... of on or before 31st march, 2008 it would abate and consequently all the information is available to the a.o. and other authorities under the income tax act. in the instant petition we are not concerned with the issue of an application made to the settlement officer after 1st june, 2007.9. the .....

Bhagwandas Atmasingh Bajaj Vs. Gulam MohiuddIn M. Sayyed and Another

Court : Mumbai

Reported in : [1983]140ITR460(Bom); [1981]7TAXMAN97(Bom)

..... reads as follows [1965] 57 itr 33:'in exercise of the powers conferred by sub-section (2) of section 138 of the income-tax act, 1961 (xliii of 1961) (hereinafter referred to as the act) the central government, having regard to the practices and usages customary amount banking companies and to other relevant factors, hereby directs that ..... this is clarified by suing the words 'in the course of any assessment proceedings under the act or the indian income-tax act, 1922 (xi of 1922), (other than proceedings under chapter xxii of the act or chapter viii of the indian income-tax act, 1922), or in any record of any assessment proceedings or any proceedings relating to recovery ..... ward, piramal chambers, parel, bombay, to cause to produce an application for settlement under s. 271(4a) of the i.t. act, 1961, filed by the claimant with the commissioner of income-tax (central), bombay. these documents were to be produced before the official assignee at the time of examination of the claimant. a notice .....

Oomar Ahmed Vs. First Income-tax Officer.

Court : Mumbai

Reported in : [1988]24ITD34(Mum)

..... was a partner in the firm of m/s. s. p. builders, bombay. the assessment was completed on 12-8-1977, under section 144 of the income-tax act, 1961. the income by way of share in the profits of the said firm was taken in said assessment subject to rectification when the firms assessment was completed. the firms assessment was ..... considered the point in controversy. the point involved is one of law. the point is whether the income-tax officer has jurisdiction to rectify the assessment order of a partner under section 155 of the income-tax act, 1961 on the basis of the assessed income of the firm for settlement was pending before the settlement commission.5. section 245 c (1) lays ..... fact the firm has filed an application under section 245 c (1) of the act would not affect the jurisdiction of the income-tax officer dealing with the case of the assessee, oomer ahmed, to pass a suitable order under the provisions of income-tax act. one of the orders that he has to pass is to include the share of .....

Rasik Ramji Kamani Vs. S.i. Tripathi and Others

Court : Mumbai

Reported in : [1993]202ITR74(Bom)

..... income-tax settlement commission under section 245ha of the income-tax act, 1961, and under section 22ha of the wealth-tax act, 1957. the petitioner had filed income-tax and wealth-tax applications under section 245c(1) of the income-tax act and section 22c(1) of the wealth-tax act on july 22, 1976. the application was admitted for income-tax and wealth-tax on december 15, 1976. for income-tax ..... was not entertained nor was any interim relief granted.6. on september 1, 1989, a notice under section 245ha of the income-tax act, 1961, and under section 22ha of the wealth-tax act, was served on the petitioner and the hearing was fixed on october 5, 1989. the notice informed the petitioner that the ..... on behalf of the petitioner, it is necessary to briefly refer to the relevant provisions of the income-tax act relating to settlement of cases set out in chapter xix-a of the income-tax act. the income-tax settlement commission is set up under section 245b and consists of a chairman and as many vice- .....

Mukesh H. Mehta and Others Vs. Harendra H. Mehta and Another

Court : Mumbai

Reported in : 1995(3)BomCR686; [1998]92CompCas402(Bom); 1995(2)MhLj644

..... contended that the award is not enforceable in india inasmuch as it is against the public policy of india because it involves violation of chapter xxc of the income-tax act, 1961, when it provides for transfer of a flat situated in the building urvashi in a co-operative housing society from respondents nos. 1 and 2 to petitioners ..... different countries, i.e., one india and the other u.s.a. (iii) the award is not enforceable as it involves violation of chapter xxc of the income-tax act, 1961. the flat in urvashi building is worth millions of rupees and hence enforcement of the award without the necessary no objection certificate is against public policy. (iv) ..... subject to two different national jurisdictions. 21. thirdly, it is contended that the award is not enforceable as it involves violations of chapter xxc of the income-tax act, 1961. the flat in urvashi building is worth millions of rupees, hence enforcement of the award is against public policy as the no-objection certificate is not obtained .....

Union Bank of India Vs. Kokila Nitish Kotak and Others

Court : Mumbai

Reported in : 1999(3)ALLMR208; 1999(3)BomCR488; (1999)2BOMLR518; 1999(2)MhLj370

..... to be deleted. 'in respect of union bank of india' (v) the following sentences appearing in of the plaintiff as well as appropriate authority under chapter xxc of income tax act, 1961 would have been obtained. the defendant no. 2 would have definitely incorporated in the written agreement to be executed between mr. diwan rahul nanda and the defendant no. ..... of the defendants. later on the defendants applied for deletion of the said para and contended that the plaintiff was appointed as a mercantile agent and the plaintiff acted in that capacity in placing the orders on the defendants. the trial court had rejected the application for amendment on the ground that repudiation of the clear ..... not being a sentence or order passed or made in the exercise of the power of superintendence under the provisions of section 107 of the government of india act or in the exercise of criminal jurisdictional of one judge of the said high court or one judge of any division court, pursuant to section 108 of .....

Union of India (Uoi) Through the Commissioner of Customs Vs. Hoganas I ...

Court : Mumbai

Reported in : (2005)107BOMLR61; 2006(199)ELT8(Bom)

..... that the supreme court has clearly held to the contrary as it was dealing with the post-1991 case that 'the batch of cases concerns section 245d of the income tax act, 1961 as it stood prior to 1991 and thereafter'. it is pointed out by mr. shroff that the judgment in the case of bhaskar picture palace in fact assist the ..... provide setting up of the customs and central excise settlement commissions on the lines of a similar commission already existing under the income tax act, 1961. in the said bill it is mentioned that the settlement commission will also entertain application for settlement of cases relating to the levy, assessment and collection of customs ..... set out prior to the commencement of the afore-quoted order, in which it is, interalia, stated: '11. section under which the 245-d(1) of the income the order is passed tax act 1961.''6. in his submission, the application had, therefore been rejected not only under sub-section (1-a) but also under sub-section (1). the submission has .....