Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Court: guwahati Year: 2009 Page 1 of about 5 results (0.153 seconds)

R.S. Sodhi and anr. and Vs. Partha Pratim Saikia

Court : Guwahati

Reported in : [2009]151CompCas583(Gauhati)

..... a company and its managing director, for an offence allegedly committed under sections 276c and 277 read with section 278b of the income-tax act, 1961, is permissible in law. three questions, in this case, arose before the supreme court, namely:(i) whether the sanction, granted, under section 279(1) ..... against the respondent, a private limited company, for the offences punishable under sections 276c, 277 and 278 read with section 278b of the income-tax act. under sections 276c and 277 of the income-tax act, the substantive sentence provided is the sentence of imprisonment and fine. speaking for the majority, one of us, (srikrishna, j.) held ..... does not contain any provision specifically making a company liable for offences, which involves mens rea as an essential ingredient; whereas the income-tax act, the essential commodities act, the prevention of food adulteration act, etc., contain specific provisions to deal with the offences committed by companies. in fact, under some of these penal statutes, .....

Commissioner of Income-tax Vs. Bimal Auto Agency

Court : Guwahati

Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)

..... , hereinafter referred to as 'the act'.2. the second issue pressed at the hearing relates to another addition made by the assessing officer in respect of a sum of rs ..... income-tax act. the block period covered the assessment years 1989-90 to 1999-2000. the said addition having been deleted by the learned commissioner of income-tax (appeals) and the said order having been affirmed by the learned tribunal by the impugned order dated july 18, 2006, the instant appeal has been filed under section 260a of the income-tax act, 1961 ..... issued by the central board of direct taxes it has been mentioned that the amendment to section 158bb had been necessitated by the views of certain appellate authorities under the act to the effect that income which can be included in block assessment is only such income which is directly evidenced by materials found .....

Pancharatna Cement P. Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Reported in : (2009)227CTR(Gau)267,[2009]317ITR259(Gauhati)

..... the process of reassessment sought to be initiated by the impugned notice dated september 13, 2007, issued by the deputy commissioner of income-tax, circle, jorhat, under section 148 of the income-tax act, 1961, and the steps consequential thereto. by order dated august 29, 2008, this court while issuing notice had, in the interim, ..... has questioned the maintainability of the instant petition on the ground of it being premature, the proceeding under section 148 of the act being pending before the assistant commissioner of income-tax, circle jorhat, it would be expedient to deal with this aspect at the threshold.11. in response to the notice dated ..... the petitioner furnished the essential clarifications endorsing its claim for deductions under section 80-ic of the act, whereafter the assessment order dated january 17, 2006, was passed by the assistant commissioner of income-tax, circle jorhat, thereby allowing the petitioner's claim for deductions under the aforementioned provision of law in .....

Indian Oil Corporation Ltd. (Guwahati Refinery) Vs. State of Assam and ...

Court : Guwahati

..... of the territory of india or such goods are otherwise despatched outside the state by way of stock transfer by a dealer registered dealer under the central sales tax act, 1956 (central act 74 of 1956);(iii) if such specified goods are imported into a local area in the course of import from outside the territory of india:provided that, ..... the value of trade and commerce which does not happen in the case of a tax as such. a tax may be progressive or proportional to income, property, expenditure or any other test of ability or capacity (principle of ability). taxes may be progressive rather than proportional. compensatory taxes, like fees, are always proportional to benefits. they are based on the principle ..... prior sanction of the president.50. two decisions of old vintage which still holds the field, i.e., atiabari tea 50 co. ltd. v. state of assam : [1961]1scr809 and automobile transport (rajasthan) ltd. v. state of rajasthan : [1963]1scr491 may now be taken note of. in atiabari tea co. ltd .....

Smt. Minakshi Das Vs. Md. Nur Azam Ali and anr.

Court : Guwahati

Reported in : 2009CriLJ4748

..... mind to the number of cases cited by the learned counsel appearing for the respondent no. 1-accused. it may here be recalled that the apex court in commissioner of income-tax v. sun engineering works (p) ltd. : (1992) 4 scc 363 : air 1993 sc 43 held that 'judgment should be considered as a whole in the light of the question involved ..... : air 1962 sc 253 : (1962) 1 cri lj 215. the captain was prosecuted along with others for conspiracy and also under sections 3 and 5 of the indian official secrets act, 1923 for passing on official secrets to a foreign agency. this court found a basic error in the order of the high court in treating the case as falling under ..... is a bailable offence when the high court ought to have proceeded on the assumption that it was under section 3 of that act which is a non-bailable offence. it is because of this basic error into which the high court felt that apex court interfered with the order of bail granted by .....