Court : Allahabad
Reported in : [1973]89ITR164(All)
..... chapter xvii of the income-tax act is headed as ' collection and recovery of tax '. ..... one sub-chapter is headed as ' collection and recovery '. ..... section 226 states that notwithstanding the issue of a certificate to the tax recovery officer under section 222, the income-tax officer may recover the tax by any one or more of the modes provided therein. ..... section 225 provides for stay of proceedings for recovery of tax and the amendment or withdrawal of the certificate by the income-tax officer. ..... section 228 provides for the recovery of tax from a person in pakistan on the certificate issued by the income-tax officer. ..... section 232 authorises the income-tax officer to institute a suit for recovery of tax. ..... the proviso also clearly shows that an income-tax officer may impose penalty under section 221, section 246(1) and (o) are there in the act from its very beginning. ..... so when we read section 221 in conjunction with section 246(1) and (o) and the proviso to sub-section (1) of section 201, there remains no doubt that an income-tax officer is authorised to impose penalty under section 221. ..... the income-tax officer imposed a penalty on him in accordance with section 221, income-tax act, 1961. .....
Tag this Judgment!Court : Allahabad
Reported in : (1998)147CTR(All)418; [1997]226ITR475(All); [1997]92TAXMAN514(All)
..... in view of the elaborate statutory provisions in section 4 levying the charge of tax and contemplating collection of tax by deduction at source and advance payment of tax and in chapter xvii detailing such collection and recovery methods, it cannot be said that the tax has been levied and collected without the authority of law and in violation of article 265 of the constitution of india when it is collected by way of deduction at source or as advance tax. ..... by this petition under article 226 of the constitution of india the petitioner seeks quashing of a notice issued under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the assessment year 1977-78 and a direction to refund to the petitioner the entire taxes deposited by it for the assessment year 1977-78 with interest. 2. ..... sub-section (1) of section 4 of the said act provides that, where any central act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or thoserates shall be charged for that year in accordance with and subject to the provisions of the said act in respect of the total income of the previous year. .....
Tag this Judgment!Court : Allahabad
Reported in : [1988]115ITR34(All)
..... chapter xvii deals with collection and recovery of tax. ..... it was served with a notice under section 210 of the income-tax act, 1961 (hereinafter referred to as 'the act'), for payment of advance tax for two years in question. ..... the commissioner considered that this omission to charge interest resulted in causing prejudice to the interest of the revenue and passed an order under section 263 of the income-tax act directing the income-tax officer to compute and charge such interest. ..... in this case also, the income-tax officer did not charge any interest under section 18a(1) of the indian income-tax act, 1922. ..... the additional commissioner repelled the contentions raised on behalf of the assessee and on being satisfied that the income-tax officer had not acted in accordance with the provisions of law, while determining the assessee's liability, directed him to charge interest and to recover the same from the assessee. ..... under section 263 of the act the commissioner of income-tax can modify the assessment or cancel it by directing the income-tax officer to make a fresh assessment order if he considers that any order passed by the income-tax officer is erroneous in so far as it is prejudicial to the interest of the revenue. .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]85ITR19(All)
..... on august 6, 1968, the income-tax officer served a notice of demand under section 156 of the income-tax act, 1961, requiring the petitioner to pay ..... opinion, section 221 of the income-tax act, 1961, applies to a default in payment of advance tax.12. ..... in section 221 of the income-tax act, for sub-section (1), the following sub-section shall be substituted, namely :-- '(1) when an assessee is in default or is deemed to be in default in making a payment of tax, he shall, in addition to the amount of the arrears and the amount of interest payable under sub-section (2) of section 220, be liable, by way of penalty, to pay such amount as the income-tax officer may direct, and in the case of a continuing default, such further amount or amounts as the income-tax officer may, from time to time, direct, ..... pointed out by the petitioner that the decision relates to section 18a, indian income-tax act, 1922, and cannot be applied to a situation obtaining under the new act. ..... orders dated january 10, 1969, february 17, 1969, and march 31, 1969, made by the income-tax officer, collection, allahabad, and the order dated july 29, 1969, made by the appellate assistant commissioner of income-tax, range i, allahabad, and also the order dated august 3, 1970, made by the additional commissioner of income-tax, lucknow, are quashed. ..... such tax has been referred to as 'advance tax' in chapter xvii. ..... the respondents are restrained from taking any recovery proceedings for realising the amount of the impugned .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(1)ESC437
..... enlarge the scope of escaping from liabilities under various labour laws and also under the income tax act. ..... work of the company, namely, product-wise sales statistics, industry wise sales statistics, partywise sales statistics, monthly sales performance statistics, sales forcast statistics, collection forecast statistics, sales outstanding statistics and other statistical work, was also done in the churchgate division. ..... committed, the labour commissioner shall have all the powers of a civil court while trying a suit under the code of civil procedure, 1908 in respect of enforcing the attendance of witness ; examining them on oath and compelling production of documents and shall be deemed to be a civil court for the purposes of section 195 and chapter xxvi of the code of criminal procedure, 1973. ..... of the register of establishments is given in form-c appended to the maharashtra shops and establishments rules, 1961, made under section 67 of the bombay shops and establishment act. ..... while the recovery officer acts on a claim which is already crystallized in some order, the labour commissioner in the present case has to ascertain him whether and to what extent that workmen are entitled to the wages and then issue or refuse to ..... challenge to the direction of the government this court observed as follows in air 1961 sc 420 (para 9) :'we entirely agree with mr. ..... , (1961) 2 scr 330: air 1961 sc 420, this court had taken the same view, the provisions of the said section 3(b) read as .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(4)AWC3563; 2005(3)ESC2209
..... office of adhyaksha, upadhyaksha or an elected member of the zila panchayat, it shall be filled before the expiration of a period of 6 months from the date of such vacancy, in the manner provided for in section 18 and 19, as the case may be, for the residue of the term of his predecessor:provided that if on the date of occurrence of such vacancy the residue of the term of the zila panchayat is less than six months, the vacancy ..... of the provisions of section 78 of the 1961 act, it was the responsibility of the executive officer to make the recovery and the petitioner was, by no means, concerned with the recovery and no order had ever been passed restraining any officer to make the said recovery ..... commissioner of income tax, mumbai ..... such a case, the copy of the complaints and the material/evidence collected by the state government substantiating the said allegations, has to be furnished to the office bearer sought to be removed and if in his explanation, he disputes the ..... this writ petition have' wide repercussions and since the questions to be answered are of a serious nature, we have heard shri shashi nandan, learned senior counsel solely for the assistance of the court in view of the provisions of chapter xxii rule 5-a of the allahabad high court rules, 1952 in order to secure the ends of justice and in order to prevent any miscarriage ..... mandatorily provides for examination of the complainant but what to talk of examination of the complainant not a single person has been examined.xvii .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All316
..... i am of opinion that the district boards constituted under the act of 1922 and the present zila parishads are substantially identical in respect of their objectives, area of operation and the purposes for which the taxes were levied, collected and used by them.56. ..... explanation-- for the purpose of this section 'taxable income means estimated income,' but shall not include income of the following classes;(i) 'agricultural income' as defined in the indian income tax act, 1922, (ii) income on which any tax has previously been imposed under section 128 of the united provinces municipalities act, 1916,(iii) income on which any tax has previously been imposed by any other board under clause ..... view adopted by the above mentioned division bench was that circumstances and property tax could be equated with income tax, and, therefore, was covered by item 82 of the union ..... the division bench's view that circumstances and property tax could be identified with income tax was not accepted by the recent full bench in zila parishad muzaffarnagar's case, ..... the learned counsel for the opposite parties relied upon 1955 all lj 630 where a division bench of this court held: 'the circumstances and property tax, therefore, being a tax on income, is saved by reason of the provisions of article 277 of the constitution, provided that it was lawfully levied prior to the commencement ..... act xxxiii of 1961 and incorporated under sections 5 and 17 of the act performing the functions given in chapter iii of the act .....
Tag this Judgment!Court : Allahabad
Reported in : 1976CriLJ274
..... considered in connection with the powers conferred by section 132 of the income tax act, 1961, and rule 112 framed under section 295(1). ..... as may be, to searches under section 132, thereby it is only intended that the officer concerned shall issue the necessary warrant, keep present the respectable persons of the locality to witness the search and then carry out the search in the manner provided by the code of criminal procedure, while considering section 132(2) of the income-tax act the supreme court held that it did not imply that the limitations prescribed by section 165 criminal p.c. ..... the purpose of recovery of tax may be found in any place within his jurisdiction;(2) he must be of opinion that such a 1 thing cannot be otherwise got without undue delay;(3) he must record in writing the grounds of his belief;(4) he must specify in such writing so far as possible the thing for which the search is to made.their lordships held that those safeguards applied to searches under the provisions of section 41 (2) of the madras general sales tax act, it was, ..... , satisfied that nawani was taking steps towards the investigation of an offence which came to his knowledge on information received through informant at the shop of murari lai and he had proceeded to the shop of shri ram to investigate and collect evidence at that place and in consequence thereof he entered the shop and made the search and seizure of the ornaments and the register.18. ..... search given under chapter xiv criminal p.c. .....
Tag this Judgment!Court : Allahabad
Reported in : (2000)67TTJ(All)247
..... m.this is an appeal by the assessee in which the assessee has challenged the assessment for the block period completed under the provisions of chapter xiv-b of the income tax act, 1961 (hereinafter referred to as `the act) on various grounds.hearing of this appeal has been fixed on priority basis as directed by the hon'ble high court of allahabad vide order dated 16-3-1999.2. ..... section 158 of the income tax act, 1961, you are requested to prepare a true and correct return of your total income including the disclosed income in respect of which as individual/huf/firm/company/association of persons/body of individuallocal authority are assessable for the block period mentioned a section 158b(a) of the income tax act, 1961.the return should be in the prescribed form and be delivered in this office within 16 days of service of notice, duly verified and signed in accordance with the provision of section 140 of the income tax act, 1961.sd/-(illegible) ..... . in these circumstances we have to hold that the assistant director of income tax (investigation), hq kanpur had neither jurisdiction over the assessee's case nor was authorised to carry on the functions of an assessing officer and consequently, he was not authorised either to record the statement of any person or to help the assessing officer in framing the assessment, by way of collecting evidence in this respect.27 ..... company. the recovery of any paper from an active director is not any unnatural .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2007)111TTJ(All.)717
..... clause (c) of section 271(1)(c) of the income-tax act, 1961, it is necessary that there must be concealment by the assessee of the particulars of his income or furnishing of inaccurate particulars of such income, the provisions of section 271(1) (c) of the act are not itracted to cases where the income of an assessee is assessed on estimate basis and additions are made therein, hi sarabhai chemical's cake it was held by honble gujarat high court that the deeming hot ion contained hi explanation 1 section 271(1 )(c) of the income-tax act, 1961, that the added/disallowed ..... hon'ble supreme const held as under: the expression "assessment" used in the sections of chapter iv of the income-tax act is not used merely in the sense of compulation of income and when section 44 declares unit the partners or members of the firm or association shall be jointly and severally liable to assessment, it refers to the liability to computation of income under section 23 as well as the application of the procedure for declaration and r imposition (flax liability and the machinery for enforcement thereof nor has the expression, tall the ..... , we will make it clear that there is some difference in respect of recovery of penalty and recovery of tax as clearly laid down in section 159(4) and 159(6). ..... thus, the legislative intent is clear that in case of juridical person legislature intended to levy and collect tax, penalty or any other sum from their successors or from ex-partner or legal representatives. .....
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