Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Page 1 of about 14,952 results (0.146 seconds)

Mahabodhi Society of India and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [1994]209ITR412(Cal)

..... precludes computation of monetary compensation and cannot, therefore, fall within the ambit of the scheme of pre-emptive purchase envisaged in chapter xx-c of the income-tax act, 1961. it is beyond the competence of the appropriate authority to exercise the pre-emptive powers of purchase under section 269ud. worse still, even if such ..... the basis of the facts and circumstances of this case as appearing now and decide whether the option will be exercised under relevant provisions of the income-tax act, 1961, or not.'13. pursuant to that interim order, the appropriate authority revived the proceeding which culminated in a decision for purchase of the lease ..... lessee, the said sanjiv karanjai, filed on february 18, 1988, the statement in form no. 37-i of the income-tax rules, 1962, read with section 269ul(3) of the income-tax act, 1961, before the appropriate authority of income-tax under chapter xx-c thereof for a certificate of 'no objection' to the proposed lease. but, the said appropriate .....

Sanjeev Sethi Vs. Union of India and ors.

Court : Delhi

Reported in : (1991)101CTR(Del)81; 47(1992)DLT144; ILR1992Delhi656; [1992]195ITR338(Delhi)

..... hand and competent builders en the other. this agreement was entered into prior to 1st october, 1986 w.e.f, which date chapter xx-c was incorporated in the income tax act, 1961. it is submitted that the said agreement was covered by the provisions of chapter xx-a and according to section 269rr the provisions of this chapter were to be applicable ..... addressed arguments on behalf of the said association. (12) the main contention of the learned counsel for the petitioner is that the provisions of chapter xx-c of the income-tax act are not applicable in the present case. the submission of mr. syali is that in the instant case a valid agreement had been entered into between the petitioner (which ..... b.n. kirpal, j. (1) the challenge in this writ petition is to the order passed under section 269 ud(1) by the appropriate authority under the income-tax act (respondent no. 2), whereby it has decided to purchase the flat which was to be sold pursuant to a letter of allotment which had been issued by m/ .....

Mukesh Kumar and ors. Vs. Commissioner of Income-tax and ors.

Court : Patna

..... disposed of by this common judgment. in both the cases, the petitioners have challenged the order taking cognizance under sections 276c and 277 of the income-tax act, 1961 (hereinafter referred to as 'the act'), passed by the presiding officer, special court for economic offences, bihar, muzaffarpur, on march 6, 1992, and february 28, 1992, respectively.2 ..... placed before it, there is no legal bar in giving due regard to the result of the proceedings under the income-tax act, 1961.'thus, only on the ground that some proceeding is pending under the act and there is a chance of success of the assessee the criminal prosecution cannot be quashed against the assessee.21 ..... v. union of india ; amanullah quareshi v. union of india : 1992crilj2781 , and it has been held that the result of the proceeding under the income-tax act is one of the major factors to be considered by the criminal court while deciding a proceeding regarding the relevant assessment year and the resultant finding in the .....

C.A. Abraham and ors. Vs. Assistant Commissioner of Income-tax and ors ...

Court : Chennai

Reported in : [2002]255ITR540(Mad)

..... challenging the order of the settlement commission dated december 21, 1998, and seeking a direction to the settlement commission to pass orders in accordance with chapter xiv-b of the income-tax act, 1961.3. in w. p. nos. 17150, 17151, 17160 and 18756 of 1999, the petitioners have challenged the order dated may 14, 1999, in which the settlement commission ..... him in movable and immovable properties. it was also revealed, the assessee was doing business in benami names. so a notice under section 158bc of the income-tax act, 1961, was issued to him on june 13,1996. in response to the notice the said abraham filed a return, declaring his undisclosed ..... 1999, the settlement commission rejected the applications filed by the assessees stating that the applications in effect seeking review of the order under section 245d(4) of the income-tax act cannot be entertained as the order passed under section 245d(4) has become final and conclusive as to the matters stated therein in view of section 245d(1) .....

L. Sohanraj and ors. Vs. Deputy Commissioner of Income-tax and anr. (N ...

Court : Karnataka

Reported in : (2003)179CTR(Kar)107; [2003]260ITR147(KAR); [2003]260ITR147(Karn)

..... , learned counsel draws my attention to certain observations made by the apex court in the cases of c. a. abraham v. ito : [1961]41itr425(sc) and champalal binani v. cit : [1970]76itr692(sc) .5. in chapter xx of the income-tax act, the legislature has thought it fit to introduce sections 260a and 260b to provide for an appeal to the high court against the ..... (sc) , the apex court was pleased to observe as under (headnote of air 1961 sc) :'the income-tax act provides a complete machinery for assessment of tax and imposition of penalty and for obtaining relief in respect of any improper orders passed by the income-tax authorities, and a person, who is aggrieved by an order of the appellate assistant commissioner imposing a penalty, cannot be permitted .....

Western Coalfields Ltd. Through the Chief General Manager Vs. the Stat ...

Court : Mumbai

Reported in : 2009(4)BomCR414; 2009(111)BomLR502

..... such report before both houses of parliament, provision in section 31 stipulating that the authority shall be deemed to be a company within the meaning of income tax act, 1961 are all considered in paragraph 15 of this judgment by hon apex court. sections 33 and 34 which confer power upon central government to issue direction to ..... of the central government did not make any difference to that position.21a. the decision of this court in the andhra pradesh state road transport corporation v. income-tax officer, but it is not a government department nor do its powers fall within the province of government'. in pennington's company law, 4th edition, pages ..... authority one of which as prescribed by clause (v), is to provide the municipal services as specified in sections 123 and 124 of the m. p. municipalities act, 1961. section 69 which defines the powers of the authority. shows that those powers are conferred inter alia, for the purpose of municipal administration. surely. the functions, .....

Ksl and Industries Ltd. Vs. Arihant Threads Ltd. and ors.

Court : Supreme Court of India

Reported in : IV(2008)BC421(SC); 153(2008)DLT27(SC); 2008(12)SCALE42; (2008)9SCC763

..... 6. a recovery certificate was issued against the company. on september 9, 2003, the recovery officer issued a composite demand notice under rule 2 of second schedule of the income tax act, 1961 against the company demanding payment of rs. 28,60,87,384/-. he also directed the company to appear on october 23, 2003 for settling terms and conditions of the ..... company would have to pay 5% of the amount deposited by the auction purchaser within 10 days as penalty in terms of rule 60 of the second schedule of the income tax act, 1961. objecting to the said terms and conditions imposed by the drt the company filed an appeal with drat, delhi, being appeal no. 167 of 2005. the appellant ..... recovery officer was appointed.23. the second relevant date is 9.9.2003 when the recovery officer issued a demand notice under rule 2 of the second schedule of the income tax act, 1961, to the respondent-company for payment of a sum of rs. 25,26,60,836/- as directed by the drt, chandigarh, in its final order. it is .....

Central Bank of India Vs. Coast West Ferro Alloys and 7 ors.

Court : Gujarat

Reported in : (2009)1GLR59

..... . chapter v relates to `recovery of debt determined by the tribunal'. section 29 declares that the provisions of the second and third schedules of the income tax act, 1961 will apply to the recovery of amount due under the rddb act. chapter vi is miscellaneous. one section, however, is of extreme importance. it is section 34 which allows `overriding effect' to the provisions of the ..... company or in any other instrument having effect by virtue of any law other than this act.(2) where there has been under any scheme under this act an amalgamation of a sick industrial company with another company, the provisions of section 72a of the income-tax act, 1961 (43 of 1961), shall, subject to the modifications that the power of the central government under that section .....

Suresh Bhai Bhola Bhai Jani and anr. Vs. Union of India and ors.

Court : Rajasthan

Reported in : [2001]249ITR363(Raj)

..... shri suresh bhai bhola bhai jani, questions the validity of warrant of authorisation dated march 27, 1998 (annexure 5), under section 132a of the income-tax act, 1961 (hereinafter referred as 'the act of 1961'), on the ground, inter alia, that on the information in possession of the commissioner (respondent no. 2) no reasonable person could have entertained ..... belief or there, is no definable material or tangible information for formation of such belief then in such a case action taken under section 132a of the income-tax act, 1961, would be treated as illegal.'24. the facts of the case of vindhya metal corporation : [1985]156itr233(all) , rendered by the division bench of ..... of contention between the parties. paragraph 11 reads thus (page 961) :'it is further true that when issuance of an authorisation under section 132a of the income-tax act, 1961, is challenged in a court of law, it will be open to the petitioners to contend that on the facts or information disclosed no reasonable man .....

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

..... the following: order in these petitions, petitioners have prayed for striking down the provisions of chapter xii - h inserted in the income tax act, 1961 (for short act, 1961) by the finance act, 2005 (for short act, 2005) w.e.f. 1.4.2005 on the score that it is offending the provisions of article 14 of the ..... on the taxpayer and paid directly to the government by the persons (juristic or natural) on whom it is imposed. income tax: (entry no.82 of the union list):-"income tax act, 1961 imposes tax on the income of the individuals or hindu undivided families or firms or co- operative societies (other than companies) and trusts (identified as ..... ) this writ petition is filed under articles226and227of constitution of india praying to strike down the provisions of chapter xii-h inserted in the income tax act, 1961 by the finance act, 2005 with effect from14.2005 as offending the provisions of article14of the constitution of india and as being beyond the legislative competence of parliament .....