Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xvii collection and recovery of tax Page 4 of about 1,069 results (0.197 seconds)

Commissioner of Income-tax, Bombay City-i Vs. Daimler Benz A.G.

Court : Mumbai

Reported in : [1977]108ITR961(Bom)

..... and become crystal clear from the fact that in the 1961 act provisions pertaining to advance payment of tax are included in chapter xvii which deals with collection and recovery of tax ..... counsel appearing on both the sides, the high court recast the question thus : 'whether, on the facts and circumstances of the case, the appellate assistant commissioner was right in declining to consider the objection of the assessee to the levy of interest under sub-section (4)(a) read with clause (iii)(a) of the proviso to sub-section (1) of section 139 and to the levy of penal interest under section 215(1) of the income-tax act, 1961 ? ..... default under section 18(7) on the ground that he did not deduct tax from the salary paid to a non-resident employee under section 18(3a), and is directed to pay income-tax and super-tax in the case of that employee, that person is charged with tax under the act and if he denies his liability to be charged with such tax, he is entitled to appeal under section 30(1) of the act, even so a specific provision in the 1961 act has been made in section 246(1) providing for an appeal against an ..... the phrase 'where the assessee denies his liability to be assessed under this act' in section 246(c) means the assessee who denies his liability to be charged to tax under the 1961 act and that the word 'tax' means income-tax or, in some context, income-tax and super-tax, but not penal interest and hence under section 246(c) no appeal would lie against the order charging penal .....

Twinstar Holdings Ltd. Vs. Anand Kedia, Deputy Cit and ors.

Court : Mumbai

Reported in : 2003(2)BomCR56; (2003)2BOMLR184; [2003]260ITR6(Bom); 2003(2)MhLj963

..... 281 is a prelude to section 226(5) read with the third schedule which comes under chapter xvii--collection and recovery of tax. ..... under section 226(5) read with the third schedule to the income-tax act, 1961, under which the deputy commissioner of income-tax--respondent no. ..... the impugned attachment was in consonance with the provisions of section 226(5) read with the third schedule to the income-tax act, 1961, is the issue, which arises for determination in this case. ..... section 281 of the income-tax act falls in chapter xxiii. ..... that, after issuing notices under section 158bc of the income-tax act on all the three companies and after enquiry, block assessment orders have been passed as ..... orders under section 179 of the income-tax act against two ex-directors of pnit holding them liable for payment of tax arrears of pnit, inter alia, on the ground that the assets of pnit have been transmitted to the petitioner and that pnit had no assets so as to enable the department to recover the tax arrears. ..... 3 under section 220(6) of the income-tax act pending hearing and final disposal of the appeal by the commissioner of income-tax (appeals). ..... , held as stock-in-trade, into investment because if the shares are so transferred from the three investment companies to the petitioners as stock-in-trade, then there was an apprehension that the department would bring to tax, the difference between the market value and the book value of the shares as business income under section 28 of the income-tax act. .....

Hari Krishna Bhargav Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Reported in : AIR1966SC619; [1966]59ITR243(SC); [1966]2SCR22

..... the essence of these provisions, apart from the machinery sections which are either supplementary to or fitted into, the scheme of the indian income-tax act, 1961, is that a person, with an income above a certain sum, may, if he so chooses and as an alternative to paying the full tax due on his income, make an annuity deposit and earn some present partial relief from taxation. ..... to avoid repetition and cross references the legislature has thought it proper to enact within the indian income-tax act those provisions relating to annuity deposits and has conferred upon the income-tax officer power to assess and collect annuity deposits, and exercise of that power may not be cavilled at even by a purist in draftsmanship. 8. ..... but it must be said that the chapter relating to the annuity deposit scheme is closely related to the scheme of levy of income-tax. ..... 3(1) of that act it was provided : 'save as otherwise provided in chapter xxii-a of the income-tax act, annuity deposit for the assessment year commencing on the 1st day of april, 1964, shall be made by every person to whom the provisions of that chapter apply at the rates specified in the second schedule.' 3. by s. ..... xvii-d for the recovery of arrears of income-tax. ..... by that chapter taxpayers of certain categories are required to make annuity deposits for every assessment year commencing from the assessment year 1964-65. .....

Tata Teleservices (Maharashtra) Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2006(201)ELT529(Bom)

..... statement of objects annexed to the bill it is mentioned clearly that the government has decided to provide chapter xiv-a in the customs act to 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. ..... this is a case where the income tax authorities had made extensive investigation and inquiries wherein they had collected voluminous material, which, according to them, established the particulars of concealment of income on the part of the respondent ..... and another, reported in : [1979]118itr461(sc) , wherein the issue with regard to setting up of the settlement commission under chapter xix-a with regard to recovery of income tax ..... deal of difference between the words 'relating to the recovery of possession' on the one hand and the terminology 'for recovery of possession of any immovable property'. ..... for the enforcement of the levy of and safeguarding the recovery of the sea customs duties.27. ..... only cases where show cause notice or demand notice for recovery of duty has been received by the applicant will ..... note that section 41 (1) does not employ the words 'suits and proceedings for recovery of possession of immovable property'. ..... property against the alleged illegal attempts on the part of the defendant to forcibly recover such possession from the plaintiff, can clearly get covered by the wide sweep of the words 'relating to recovery of possession' as employed by section 41(1).16 mr. .....

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

..... section 195 falling under chapter xvii-b collection and recovery deduction at source by sub-section (1) deals with any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under the provisions of this act, not being income chargeable under the head salaries and obliges him to deduct income tax thereon at the rates in force. ..... it is clarified that in case of regular assessment under section 172(7), the non-resident assessee is liable to pay interest under sections 234b and 234c and also entitled to receive interest under section 244a of the income-tax act, 1961 as the case may be. ..... 730, dated 14-12-1995 clarified that the assessee, who exercises his option under section 172(7) to get his total income assessed in accordance with the other provisions of the act, is neither liable to pay interest under sections 234b and 234c, nor entitled to receive interest under section 244a of the income-tax act, 1961. 4. ..... the order passed by the tribunal holds that section 40(a)(i) of the income tax act, 1961 (for short "it act") would apply only when there is an obligation to deduct tax at source. ..... income tax appeal no.989 of 2005 was filed by commissioner of income tax under section 260a of the income tax act, 1961, aggrieved and dissatisfied with the order of the income tax appellate tribunal, panaji bench, dated 11th december, 2005, passed in income tax appeal nos. .....

Caltex Oil Refining (India) Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : (1993)95BOMLR975; (1993)113CTR(Bom)358; [1993]202ITR375(Bom); 1993(2)MhLj1758

..... drew our attention to the heading of chapter xvii which deals with collection and recovery of tax. ..... of this nature for excess interest paid would be deemed to be tax payable and such a determination of tax payable has been made appealable under clause (c) of section 246 of the income-tax act, 1961, and parliament has clearly expressed its intention to treat such excess interest as tax payable by the assessee and has further directed that the provisions of the act would be applicable accordingly.' 23. ..... reference under section 256(1) of the income-tax act, 1961, the income-tax appellate tribunal has referred the following question of law to this court for opinion at the instance of the assessee : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that no appeal lay to the appellate assistant commissioner of income-tax against the computation of interest under section 214 made by the income-tax officer ?' 2. ..... : [1964]54itr54(cal) in which it was held that where, pursuant to the directions of the appellate tribunal in an order under section 33(4) of the indian income-tax act, 1922 (section 254 of the 1961 act), to revise and amend the assessment made by the income-tax officer, the income-tax officer revises the assessment, the order passed by the income-tax officer partakes the character of a fresh assessment order and is referable only to section 23 of the income-tax act (corresponding to sections 143 and 144 of the 1961 act). .....

Baldeep Singh Vs. Union of India (Uoi) and anr.

Court : Punjab and Haryana

Reported in : (1992)106CTR(P& H)162; [1993]199ITR628(P& H)

..... chapter xvii of the income-tax act deals with collection and recovery of tax. ..... section 202 of the income-tax act, 1961, provides that the deduction at source is only one mode of recovery of tax which shall be without prejudice to any other mode of recovery. ..... in order to appreciate the main contention raised by learned counsel appearing for the petitioners, the relevant extract of section 194a and section 204 of the income-tax act, 1961, are reproduced below :' 194a. ..... of the total interest in terms of section 194a of the income-tax act, 1961 (hereinafter referred to as ' the income-tax act '), the petitioners applied to the executing court for payment of the amount deposited with it by the respondents-union of india. ..... before the additional district judge, the plea taken by learned counsel appearing for the petitioners was that the executing court was not a person responsible for paying any income by way of interest under section 194a of the income-tax act, 1961, and, therefore, the executing court should not deduct any amount and should order payment of the whole of the amount deposited with it by the respondents without making any deductions. .....

Girnar Investment Ltd Vs. the Commissioner of Income Tax 4

Court : Delhi

..... it is placed in chapter xvii which is titled "collection and recovery of tax" and is the first section placed under sub- head "d-collection and recovery". ..... in ito v ghanshyamdas jatia (1976) 105 itr 693, the calcutta high court held that the combined effect of the income tax act and the validating act is that in the case of an order of the appellate authority reducing wholly the demand forming the basis of the certificate of tax recovery, the certificate proceedings shall be kept in abeyance until such order becomes final and conclusive. ..... the proviso was inserted by the finance act, 1963 with retrospective effect from 1-4-1962, the date of commencement of the income tax act, 1961..31. ..... a question arose under the indian income tax act, 1922 ("the old act", for short) under the provision corresponding to section 156 of the 1961 act as to whether it was necessary for the income tax officer ("ito") to issue fresh notices of demand as and when the amount of tax payable by the assessee undergoes a change due to appellate or revisional orders. ..... according to section 3 of the said act, where any notice of demand in respect of any government dues had been served upon an assessee by a taxing authority under the income tax act and on appeal or other proceedings the demand is enhanced or reduced it shall not be necessary for the ito to serve a fresh demand notice on the assessee, except to the extent of the increase in the demand as a result of the enhancement. .....

Vodafone International Holdings B.V. Vs. Union of India (Uoi) and anr.

Court : Mumbai

..... the supreme court observed in eli lily, the 54 (2000) 245 itr 823provisions of section 195 of the income tax act, 1961 are in the nature of a machinery provision enacted in order to effectuate the collection and recovery of tax. ..... which fell for consideration was whether the tds provisions of chapter xvii-b which were in the nature of machinery provisions would apply to payments made abroad by a foreign company which had seconded expatriate employees for rendering services in india to the tax deductor assessee. ..... (as the learned chief justice then was) noted that unlike other sections of chapter xvii-b regulating tax deducted at source, section 192 requires a deduction on estimated income chargeable under the head salary and at the time of payment of salary. ..... hutch brand in india;(xiv) right to appoint/remove directors in the board of the indian company hel and its other indian subsidiaries;(xv) right to exercise control over the management and affairs of the business of the indian companyhel (management rights);(xvi) right to take part in all the investment, management and financial decisions of the indiancompany hel;(xvii) right to control premium;(xviii) right to consultancy support in the use of oracle license for the ..... 1380an entertainer or a sportsman of a prescribed description performs an activity of a prescribed description in the united kingdom, the chapter would apply if he is non-resident in the united kingdom in the year of assessment in which the relevant activity .....

The Commissioner of Income Tax Delhi Vs. Eon Technology P. Limited

Court : Delhi

..... the purpose of tds provisions in chapter xvii-b is to see that the sum which is chargeable under section 4 for levy and collection of income tax, the payer should deduct tax thereon at the rates in ..... collection and recovery of tax ..... chapter xvii dealing with collection of taxes and the charging provisions of the it act form one single integral, inseparable code and, therefore, the provisions relating to tds applies only to those sums which are "chargeable to tax" under the it act ..... income chargeable under sub- section (1), income tax shall be deducted at source whether it is so deductible under any provision of the 1961 act which inter alia brings in the tds provisions contained in chapter xvii ..... income tax act, 1961, (act, for short) has raised the following substantial question of law:-"whether income tax appellate tribunal has erred in upholding the order of the cit(a) deleting the addition of rs.33,36,068/- made by the assessing officer under section 40(a)(i) of the income tax act, 1961 ..... of export;(c) in the case of a non-resident, being a person engaged in the business of running a news agency or of publishing newspapers, magazines or journals, no income shall be deemed to accrue or arise in india to him through or from activities which are confined to the collection of news and views in india for transmission out of india;(d) in the case of a non-resident, being--(1) an individual who is not a citizen of india; or(2) a firm which ..... chapter xvii which deals with collection and recovery .....