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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, .....

M.R. Pratap Vs. V.M. Muthukrishnan, Income Tax Officer, Central Circle ...

Court : Supreme Court of India

Reported in : AIR1994SC674; [1992]74CompCas400(SC); (1992)2CompLJ156(SC); 1994CriLJ628; 1992(2)Crimes349(SC); (1992)104CTR(SC)203; [1992]196ITR1(SC); JT1992(4)SC22; 1992(1)SCALE992; (199

..... along with the second accused. a complaint was filed before the chief presidency magistrate purporting to be under sections 277 and 273 of the income-tax act, 1961 (hereinafter referred to as 'the act') and sections 120-b and 193 of the indian penal code, relating to an offence said to have been committed during the assessment ..... also placed on the decision of the madras high court in inspecting assistant commissioner of income-tax v. chotabhai javetbhai : [1941]9itr604(mad) wherein horwill,]., while dealing with section 52 of the indian income-tax act, 1922 (corresponding to section 277 of the 1961 act), has held that the word 'person' in that section does not necessarily mean the ..... statutory obligation is cast on the principal officer to sign the tax returns. the substitution of the words made under the new amendment act will not in any way alter the position with regard to the operation of the provisions of the income-tax act as against a managing director of a company when he has signed .....

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 .....

Surya Kiran Association Vs. Appropriate Authority and Another.

Court : Gujarat

Reported in : (1996)129CTR(Guj)323; [1996]218ITR29(Guj)

..... annexure 'e', dated april 28, 1995, passed by the appropriate authority in exercise of the powers under section 269ud(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), of pre-emptive purchase of property and consequential order of even date at annexure e-1 vesting the property in the government under section 269ue ..... was satisfied about the consideration and bona fide transaction. however, the respondent authority, in purported exercise of the power under section 269ud(1a) of the act issued a show-cause notice and called upon the transferor and the transferee on april 20, 1995, alleging that taking into account the consideration of the sale ..... and circumstances of the case the authority was satisfied that the property under consideration was fit for pre-emptive purchase under section 269ud(1) of the act and accordingly an order to purchase the property under consideration was passed. dealing with the submissions of the parties and arriving at the satisfaction, the .....

C.A. Abraham Vs. Assistant Commissioner of Income Tax

Court : Chennai

Reported in : [2000]109TAXMAN16(Mad)

..... and immovable properties. it was also revealed that the assessee was doing business in benami names. so a notice under section 158bc of the income tax act, 1961 (herainafter referred to as 'the act') was issued to him on 13-6-1996. in response to the notice, the said abraham filed a return declaring his disclosed ..... of our present order. there is no provision in this regard in chapter xix-a of the income tax act. however, it is open to the above benami firms to file applications under section 264 of the income tax act before the commissioner of income-tax requesting him to pass such order thereon not being an order prejudicial to the assessment so that ..... we hope that the commissioner would condone the delay in filing the revision applications as per the proviso to section 284(8) of the income tax act.'17. the settlement commission has computed the income of the petitioners only on the basis of the annexures to the order. in the order it is specifically stated that the petitioners offered .....

C.A. Abraham Vs. Asstt. Cit

Court : Chennai

Reported in : (2002)177CTR(Mad)34

..... in movable and immovable properties. it was also revealed that the assessee was doing business in benami names. so a notice under section 158bc of the income tax act, 1961 (hereinafter referred to as the act') was issued to him on 13-6-1996. in response to the notice, the said abraham filed a return declaring his disclosed ..... we hope that the commissioner would condone the delay in filing the revision applications as per the proviso to section 284(8) of the income tax act.'17. the settlement commission has computed the income of the petitioners only on the basis of the annexures to the order. in the order it is specifically stated that the petitioners offered the ..... a result of our present order. there is no provision in this regard in chapter xix-a of the income tax act. however, it is open to the above benami firms of file application under section 264 of the income tax act before the commissioner requesting him to pass such order thereon not being an order prejudicial to the assessment so .....

Prakash Chand Maheshwari and anr. Vs. the Zila Parishad, Muzaffarnagar ...

Court : Supreme Court of India

Reported in : AIR1971SC1696; (1971)2SCC489; [1971]SuppSCR761

..... , the generality of the entry in the federal legislative list relating to taxes on income.in exercise of the powers conferred by the above section the central legislature passed the professions tax limitation act, 1941 (act xx of 1941) on 26th november 1941. the preamble to the act shows that its object was to limit the total amount payable in respect ..... ii department, government of u.p. to the effect that the state government had created a central transferable cadre of the class of officers, acting under section 44 of act xxxiii of 1961 and that the government had also framed rules known as u.p. zila parishad central transferable cadre rules, 1966 which came into force with effect ..... the affidavit do not alter the situation or improve the position of respondent no. 2 in any way. the non-obstante clause in section 44 of act xxxiii of 1961 only relates to sections 41, 42 and 43 and not to section 47 which deals with officiating and temporary appointments to certain posts. it would therefore .....

Smith (Fc) (Appellant) Vs. Secretary of State for Work and Pensions an ...

Court : House of Lords

..... saw the start of the new self-assessment regime. introducing both changes at the same time attracted much criticism." self-assessment for income tax was introduced by the finance act 1994 with effect from 1996-1997. in theory it applies to all individual taxpayers, whether traders or not, but in practice self ..... 3(3) (c) and (5)). the draftsman has not followed the technique of referential incorporation of provisions of the income and corporation taxes act 1988 ("icta 1988") in defining the concept (familiar for tax purposes) of trading profit. instead the draftsman has provided his own set of rules, which reproduce more or less faithfully ..... revisited and examined more closely. (1) the system of capital allowances for income tax and corporation tax purposes (first introduced in a recognisably modern form for income tax in 1945, and frequently changed, especially in the 1980s) was consolidated in the capital allowances act 1990 ("caa 1990"). (2) csa 1991 was foreshadowed in the white paper .....

Dr. Prannoy Roy and anr. Vs. Cit and anr.

Court : Delhi

Reported in : (2002)172CTR(Del)465

..... the andhra pradesh high court recently in sms schoolman siemag v. dy. cit : [2001]250itr97(ap) . while interpreting the provisions of sections 156 and 220(2) of the income tax act, 1961 (in short, the act), as inserted by taxation laws (continuation and validation of recovery proceedings) act, 1964, it was noticed that :'interest is payable if a sum ..... 234a of the income tax act, 1961 (hereinafter referred to as the act) is in question in this writ petition.2. the brief facts are as under :the petitioners earned substantial capital gains for the assessment year 1995-96 for which the return was due to be filed on 31-10-1995. however, taxes due were paid ..... (1990) 182 itr 371, wherein it was stated :'payment of mandatory interest to replace various interests and, penalties :10.1. the old provisions in the income tax act, which gave the assessing authorities discretionary powers to charge interest and also to levy penalties for the same default, were found to be rather complicated. these were .....

United Motors (India) Ltd. and ors. Vs. the State of Bombay and anr.

Court : Mumbai

Reported in : (1953)55BOMLR246

..... . 332; 74 ind.ap. 50) in that case a suit was filed for a declaration that certain provisions of the income-tax act were invalid and the privy council held that the suit was not maintainable in view of section 67 of the income-tax act, and what the privy council pointed out was that inasmuch as the appellant was objecting to an assessment, even though ..... which the assessment was made was bad, the assessment could only be challenged in the manner laid down in the income-tax act itself. that decision would have applied if the petitioners had come before us to challenge an assessment made under the sales tax act. but no assessment has yet been made. the petitioners are not challenging any assessment. they have come before us .....