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Core Healthcare Ltd. Vs. Standard Chartered Bank and anr.

Court : Gujarat

Reported in : [2001]107CompCas501(Guj)

..... the high courts will issue appropriate orders or directions to prevent such consequences. writs of certiorari and prohibition can issue against the income-tax officer acting without jurisdiction under section 34 of the income-tax act.'26. much water has since flown under the bridge, but there has been no corrosive effect on these decisions which though old, ..... failing to perform their duty if relief were refused without adequate reasons.'20. this earlier decision in the case of calcutta discount co. ltd. v. ito : [1961]41itr191(sc) , has been approved by the supreme court in the later decision of whirlpool corporation v. registrar of trade marks, mumbai : air1999sc22 :'the power to ..... article 226/227 of the constitution of india in the present case. the apex court in the case of calcutta discount co. ltd. v. ito : [1961]41itr191(sc) , while dealing with the availability of alternative remedy has stated (headnote of itr) :'the existence of such alternative remedies as appeals and reference to .....

S.K. Patel Family Trust Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2001)71TTJ(Ahd.)121

..... behalf of the revenue that the levy of interest alone cannot be challenged in an appeal/unless an assessee challenges in appeal denying his liability to be assessed under the income tax act, 1961 as provided in section 246a(1)(a). this is the ratio of a number of decisions cited/quoted on behalf of revenue in the course of arguments.3. as ..... court on the facts of the present case.the honble patna high court in the case of uday mistanna bhandar & complex v. cit (supra) has held as under : "from a bare reading of section 156 of the income tax act, 1961, it is clear that the notice of demand claiming interest can be issued only when there is a specific order in the ..... for the assessment year in question and the demand notice has to be issued under section 156 of the income tax act, 1961, in consequence of such an order. the statute does not, however, require that both the computations (i.e. of the total income as well as of the sum payable) should be done on the same sheet of paper, the sheet .....

Gurjant Singh Vs. Krishan Chander and Others

Court : Rajasthan

Reported in : 2001(2)WLN648

..... (41). similar view has been reiterated while explaining the meaning of 'proceeding' in sub-section (2) of section 297 of the income tax act, by the hon'ble supreme court in kalawali devi harlalka vs. the commissioner of income tax, west bengal & ors. (42).(54). in silaram motilal kalal vs. santanu prasad jaishankar bhatl 013), the hon'ble supreme court ..... not in accordance with law.' the grounds may also be that 'the returning officer did not comply with rule 56 of the conduct of election rules, 1961 (forshort,'the rules, 1961') and the instructions contained in the hand book for returning officers.'(68). therefore, in view of the above, it is crystal clear that proceedings before the ..... at the time of filing the application for recounting under rule 63 of the conduct of election rules, 1961. section 64 of the act, 1951 provides for a mode of counting of votes. section 100 of the act specifies the grounds on which the election of the returned candidate can be declared void, ft includes that .....

Rayala Corporation (P) Ltd. Vs. Asstt. Cit and ors.

Court : Chennai

Reported in : (2002)174CTR(Mad)450

..... petition has been filed challenging the order of the commissioner passed under section 264 of the income tax act, 1961 (hereinafter referred to as 'the act') and for a direction to the commissioner to grant waiver of interest levied under section 215 of the act for the assessment year 1975-76.2. the above writ petition was heard along with ..... , when the settlement commission restored the proceedings to the assessing officer under section 245ha of the act was not attributable to the petitioner and hence, there should be a complete waiver of interest under rule 40(1) of the income tax rules, 1962 (hereinafter referred to as 'the rules'). the petitioner also contended that for the ..... assessment years 1963-64 to 1974-75 disposed of by the settlement commission, the interest under section 215 of the act was waived for the period beyond one year from .....

Narmada Bachao Andolan Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR2000SC3751; (2001)1GLR434; 2000(7)SCALE34; (2000)10SCC664; [2000]Supp4SCR94

..... and in-accessible areas, where local population is, like in the present case, either illiterate or having marginal means of employment and the per capita income of the families is low. it is a fact that people are displaced by projects from their ancestral homes. displacement of these people would undoubtedly ..... , colonies, staff buildings and remaining investigations for dam foundations were soon taken up.7. the gujarat government undertook surveys for the high level canal in 1961. the submergence area survey of the reservoir enabled assessment of the storage capability of the navagam reservoir, if its height should be raised beyond frl 320 ..... 2. the chairman will be an outstanding and experienced ecologist or environmentalist or technical professional with wide managerial experience.3. the representative of iaa will act as member-secretary.4. chairman and members will serve in their individual capacities, except those specifically nominated as representatives.5. the membership of a committee .....

idl Industries Ltd. and ors. Vs. State of Orissa and ors.

Court : Orissa

Reported in : [2004]134STC62(Orissa)

..... the constitution. it is pertinent to note that similar provision was there in section 241 of the income-tax act, 1961 before its substitution by the direct tax laws (second amendment) act, 1989 with effect from april 1, 1989. section 241 of the income-tax act read as follows :'241. power to withhold refund in certain cases.--where an order giving rise to ..... to our notice the provisions of certain other statutes which grant interest on the refundable amount from the date of payment. basing on the provisions of the income-tax act and those statutes, it is submitted that by not granting interest, though the state has enjoyed the money collected by virtue of pretended valid order, which ..... assessment. by placing reliance on the language of sections 237 to 240 and comparing the same with the language used in section 220(2) of the income-tax act, the apex court held that no amount is refundable when an order of assessment is set aside and the question of any amount becoming refundable arises when .....

Co-operative Tenant Farming Society Malkapur Ltd. and Another Vs. Join ...

Court : Andhra Pradesh

Reported in : 2000(6)ALD108

..... compensation pool which shall consist of- (a) all evacuee property acquired under section 12, including the sale proceeds of any such property shall all profits and income accruing from such property; (b) such cash, balances lying with the custodian as may, by order of the central government, be transferred to the ..... ministry of rehabilitation, office of the regional settlement commissioner, contractor bldg., nicol road, ballard estate, bombay-1. encl.( ) no.bi.4306/60dated the 5th september, 1961. sir, sub:--disposal of under sub-section-allotted evacuee agricultural lands-pertaining to m.m. ahmed khan (sri) situated at malkapur village, ramannapet - tq. nalgonda - ..... follows:'(6) the property belonged to the compensation pool and was transferred under the provisions of section 20 of the displaced persons (compensation and rehabilitation) act, 1954 (44 of 1954). the procedure for sale of property in the compensation pool is laid down in chapter xiv of displaced persons (compensation and .....

Ahmedabad Municipal Corporation Vs. Vijay Owners Association

Court : Gujarat

Reported in : (2000)3GLR2505

..... heads of legislation should not be construed in a narrow and pedantic sense but should be given a large and liberal interpretation'.further, in navinchandra mafatatlal v. the commissioner of income-tax, bombay city(2), this court expressed the rule of interpretation, as follows :'the cardinal rule of interpretation, however, is that words should be read in their ordinary, natural and grammatical ..... .'2. it is not disputed that since the state government has not yet withdrawn the industrial estate/industrial area concerned from the hold of the corporation, the provisions of the 1961 act continue to apply. the preamble thereof is suggestive of its objects sought to be achieved namely the orderly establishment in industrial areas and industrial estates of industries, and to assist .....

Accumax Ltd. Vs. Dy. Cit

Court : Rajasthan

Reported in : [2000]79ITD271(Jodh)

..... comp. ltd. it is further mentioned in their letter that 'as per our management policy, we do not pass on any benefit available under section 80hhc of income tax act, 1961 to our supporting manufacturers. thus, the learned departmental representative contended that the deduction under section 80hhc has already been claimed by batliboi on the goods purchased from the ..... gear box division was also produced before us. in this letter, it has been made very clear by batliboi ltd. that the rebate available under via of income tax act for 80hhc has already been availed by them for the goods pertaining to the assessee exported out of india. it has also been made very clear in this ..... the course of hearing, the learned counsel of the assessee contended that the issue of disallowance under sections 37(3a) to (3d) is fully covered by the income tax appellate tribunal, rajkot bench in their order in ita no. 830/ahd/93 dated 22-11-1999. relying on our own order mentioned above, the disallowance made .....

Accumax Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Rajkot

..... ltd., gear box division was also produced before us. in this letter, it has been made, very clear by batliboi ltd. that the rebate available under via of income-tax act for 80hhc has already been availed by them for the goods pertaining to the assessee exported out of india. it has also been made very clear in this letter ..... dated 22nd november, 1999 produced by the learned counsel during the course of hearing. in this letter it has been clearly mentioned that the rebate under chapter vi of income-tax for 80hhc has been claimed by batliboi comp. ltd. it is further mentioned in their letter that 'as per our management policy, we do not pass on any ..... benefit available under section 80hhc of i.t. act, 1961 to our supporting manufacturers". thus, the ld. dr contended that the deduction under section 80hhc, has already been claimed by batliboi on the goods purchased from the assessee. hence .....