Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xix a settlement of cases Sorted by: recent Page 10 of about 1,740 results (0.113 seconds)

Vasani and Co. Vs. Commissioner of Income-tax, Gujarat-iii

Court : Gujarat

Reported in : [1978]112ITR819(Guj)

..... tribunal was justified in law in remained the matter back to the inspecting assistant commissioner for passing fresh orders under section 271(1)(c) of the income-tax act, 1961 ?' 2. the present question has arisen in aspect of the two assessment years 1958-59 and 1964-65. 11 years' proceedings in respect of this ..... any court shall be excluded, as it was vehemently contended that where the legislature intended that the period of limitation prescribed by any of the provisions of the income-tax act should not be strictly enforced, the law itself made a specific provision. their lordship pointed out that it was a well-established principle of judicial procedure that ..... this provision. 9. the aforesaid decision in kishoresinh kalyansinh solanki's case : [1960]39itr522(bom) was in the context of section 33b(2)(b) of the indian, income-tax act, 1922, which provided that no order shall be made under sub-section (1), after the expiry of two years from the date of the order sought to be revised .....

Light Engg. Corporation Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 2007(207)ELT40(P& H)

..... that the words in question in section 245c(a) are not words of limitation nor are they meant to help unscrupulous assessees. chapter xix-a is a part of the income-tax act and must be construed consistent with the overall scheme and object. the chapter is meant for those assessees who want to disclose ..... fraud, the assessee cannot be allowed to defeat or forestall, as the case may be, the entire exercise of the income-tax authorities just by approaching the commission. in such a case, it cannot be said that he is acting voluntarily or in good faith. he should not be allowed to take advantage of the comparatively easy course of settlement. he must be .....

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

..... the assessments had become final in the year 1992-93 (swhen the assessee's appeals were dismissed for failure to predeposit self-assessed tax) and that the assessee had filed revisions under the income tax act and wealth tax act in november/december, 1998 only to obtain the benefit of kvss, which came into force with effect from 1.9.1998. the ..... section 22d of wealth-tax act, as the case may be, for any assessment year, to any tax arrear in respect of such assessment year under such direct tax enactment;(c) to a case where no appeal or reference or writ petition ..... such assessment year under such direct tax enactment or in respect of a person who has been convicted for concealment on or before the date of filing the declaration;(b) in a case where an order has been passed by the settlement commission under sub-section (4) of section 245d of the income-tax act or sub-section (4) of .....

Swam Mills Ltd., a Company Incorporated Under the Companies Act, 1956 ...

Court : Mumbai

..... the assessments had become final in the year 1992-93 (when the assessee's appeals were dismissed for failure to predeposit self-assessed tax) and that the assessee had filed revisions under the income tax act and wealth tax act in november/december, 1998 only to obtain the benefit of kvss, which came into force with effect from 1.9.1998. the ..... section 22d of wealth-tax act, as the case may be, for any assessment year, to any tax arrear in respect of such assessment year under such direct tax enactment; (c) to a case where no appeal or reference or writ petition ..... such assessment year under such direct tax enactment or in respect of a person who has been convicted for concealment on or before the date of filing the declaration; (b) in a case where an order has been passed by the settlement commission under sub-section (4) of section 245d of the income-tax act or sub-section (4) of .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... doubts" as in all retrospective or declaratory legislations. thus, we have no difficulty in holding that the proviso inserted to section 113 of the income-tax act, 1961, by finance act, 2002, with effect from 1.6.2002 is neither retrospective nor declaratory or clarificatory having retroactive operation. in fact, the memorandum explaining the provisions ..... that such an argument cannot be raised before tribunal. (d)there is no express intendment in the proviso introduced to section 113 of the income-tax act, 1961, by the finance act, 2002, that it is retrospective, though the revenue argues that this is retroactive due to necessary implication. (e)the resolution of the ..... revenue implication in all search cases. it has wide ramifications, and it required an in depth examination of the position of the annual finance acts vis-is the income-tax act, 1961, and also an in depth analysis of the principles of statutory interpretation. for these reasons, and as there are conflicting decisions on this .....

Express Newspapers Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2006)103TTJ(Chennai)122

..... same was to be wholly excluded for the purposes of fixing liability of advance tax, under the provisions of sections 207 to 219 of the act.10. it is a fact that the advance tax is collected even before the income-tax becomes due and payable, but the act has given a scheme of payment, i.e., four instalments in case of ..... of the assessee is directed against the order of the cit(a)-xi, chennai. the relevant assessment year involved in this appeal is 1999-2000.2. the only issue in the assessee's appeal is against the confirmation of charging of interest under sections 234b and 234c of the it act, 1961. during the course of hearing, the learned counsel ..... for the assessee fairly conceded that he is not pressing the issue of charging of interest under section 234b of the act. accordingly, charging of interest under section 234b of the act is dismissed as not pressed.3. now, the .....

income Tax Officer Vs. A.J. Dhanapal (Huf)

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2006)99ITD317(Chennai)

..... issues raised by the revenue in this appeal are that the cit(a) has erred in entertaining the appeal as the order of waiver of interest under sections 234a, 234b and 234c of the it act, 1961, by the chief cit is not appealable under section 246a of the act and whether the assessee is entitled for interest under section 244a( ..... in the revised return being the cause for charging of interest. the ito, ward-i(3), salem's report confirms the fact that the tax attributable to such income had been paid and such income was disclosed in the return filed voluntarily without detection by the department. taking into note the totality of the circumstances of the case, including ..... the fact that the additional income shown is not on account of any effort on the part of the department; and, in accordance with the jurisdictional high court judgment reported in cit v. p.s. mohideen abdul khader , in my opinion, it shall be fair, if .....

A. Sreedevi Vs. Vicharapu Ramakrishna Gowd

Court : Chennai

Reported in : 2005(5)CTC748; I(2006)DMC475; (2006)1MLJ116

..... made an endorsement reporting no instructions and he has not advanced any argument but prayed this court to consider the written statement filed already.12. the family courts act, 1984 (act 66 of 1984) was enacted by the parliament, which came into force by notification in the official gazzette on different dates for different states. in so far ..... said marriage were mentioned as 'on sunday the 15th march 1992 at 10.23 a.m. at bride's residence at h. no. 1, bishop wallers avenue south, cit colony, madras-4'. it is necessary to mention that the name of the press where the invitation was printed is not mentioned. the said invitation itself is shabby, sub ..... the respondent to rely on that decision in support of its petition questioning the validity of the order of the government of madras made under section 64-a of the act.'in (rattan lal sharma v. managing committee, dr. hari ram (co-education) higher secondary school and ors.) : (1993)iillj549sc , the honourable supreme court in para-12 held .....

Sri Chaitanya Educational Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)106ITD256(Hyd.)

..... 1964 lll itr -short notes of current cases- 2) relied upon by the assessee, examining the retrospective or otherwise nature of the provisions of section 155 of the income tax act, 1961, hon'ble andhra pradesh high court held as follows- (ii) that in the absence of express words or necessary implication to the contrary a statute which was not ..... amendment made to the provisions of section 80p(2)(a)(iii).facts before the apex court in that case are that section 80p(2)(a)(iii)'of the income tax act, 1961 as originally inserted provided that in the case of a co-operative society engaged in (iii) the marketing of the agricultural produce of its members" the whole ..... gathered during the course of search, the commissioner(central) found that there have been several instances of violation of the provisions of section 11 to 13 of the income-tax act, 1961. he accordingly issued a show-cause notice on 15.11.2003 to the assessee, calling for its explanation within ten days from the receipt thereof, in the .....

Cit Vs. Vysya Bank Ltd. and Another

Court : Karnataka

Reported in : [2006]282ITR185(KAR); [2006]282ITR185(Karn); [2006]152TAXMAN297(Kar)

..... the settlement commission functioning under chapter xix-a of the income-tax act, 1961 (hereinafter referred to as "the act"), an order which is at an intermediate stage and even during the pendency of the proceedings before the settlement commission, at the instance of the commissioner of income-tax karnataka.2.the impugned order is according to the petitioner ..... not proper or one which virtually seeks to assume jurisdiction by the commission when it could not have done so under the statutory provisions, particularly, under section 245c(1) of the act and, therefore, the need for ..... various statutory appellate authorities, the assessee-bank had found it appropriate to invoke the jurisdiction of the settlement commission under chapter xix-a of the act by making an application for settlement of the cases and it is in the context of such application under section 245c(1) that controversy had .....