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/ .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1987)21ITD518(Delhi)
..... ' dated 25-8-1986 stood recalled on assessee's miscellaneous application, listed as m.a. no. 273 (delhi) of 1986 vide orders dated 30-10-1986. the reasoning of the income-tax appellate tribunal, delhi bench 'd' being that the notice of hearing for the appeal was never served on the respondent-assessee and, as such, the assessee was not given the ..... stood granted on 13th day of september, 1979 by the learned court of the subordinate judge of coimbatore in o.p. no. 73 of 1979.chapter v of the wealth-tax act, 1957 deals with the topic, 'liability to assessment, in special cases'. sections 19 and 19-a, 20, 20-a, 21, 21-a, 21-aa and 22 fall in this chapter ..... , till it was granted, the estates of the mother and father of the assessee remain separate estates and have to be assessed in terms of section 19a of the wealth-tax act, 1957. these could not form, as part of net wealth in the hands of the present respondent-assessee.6. in the net result, the impugned order of the learned first .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Delhi
Reported in : AIR1968Delhi283
..... company reminded the corporation about payment of rs. 300 on account of audit fee for the year ending 30-9-1958 and of rs. 100 on account of income-tax representation fee for the assessment year 1958-59. on 16-3-1959, the company required further clarification from the corporation in regard to their accounts, the audit ..... enquiry; because the council was prima facie of opinion that shri batraa was guilty of professional or toher misconduct. the disciplinary committee held its sitting in january, 1961 at new delhi and after examining a number of witnesses, recorded its report the findings where of were summarised in the following words:- 'the respondent's ..... air1937all506 it was observed that man's professional reputation is as valuable as a trader's financial reputation it being added that proceedings under s. 13, legal practitioners act though nto described as a prosecution., are something very akin to a prosecution. in emperor v. surjya narayan singh. air 1920 pat 84, a full bench of .....
Tag this Judgment!Court : Delhi
Reported in : 3(1967)DLT506
..... the congress committee which was calculated to influence in a subtle manner the district magistrate in discharging his functions under the lunacy act. without commenting on the question whether the action of the officers of the congress committee was well-intentioned, in our opinion, it was certainly ill-advised ..... law under which the president or the secretary of the pradesh congress committee, which is merely one of the several political parties functioning in this republic, acted in forwarding rankoo's application. indeed, the learned counsel has very fairly refrained from attempting to justify the action of the president or the secretary of ..... and no reception order on petition shall be made upon a certificate founded only upon facts communicated by tohers. (3) every medical certificate made under this act shall be evidence of the facts therein appearing and of the judgment therein stated to have been formed by the person certifying on such facts, as if .....
Tag this Judgment!Court : Delhi
Reported in : AIR1969Delhi183; ILR1968Delhi59
..... which have seven branches in all important places in india; that the deceased was assessed to income-tax on the yearly income of rs. 21,296/- in the assessment year 1960-61; that his income wa9 bound to improve every year; that the age of the widow of the deceased was ..... that the deceased sham lal malik was about 40 years old and was doing business earning a monthly income of about rs. 1,700/- per month; that on 26-12-1961 the deceased was waiting for the bus of route no. 2 at the farash khana bus stop; ..... an accident caused by the rash driving and negligence of the driver and the conductor respectively of' bus no. dlp 230 on 26-12-1961 at about 4 p.m. at farash khana bus stop? (2) whether the deceased was guilty of contributory negligence; and (3) to ..... 478 of the delhi municipal corporation act? 3. whether the death of shri sham lal malik was due to an accident caused by the rash driving and negligence of the driver and conductor respectively of bus no. dlp 230 on 26-12-1961 at about 4 p.m, .....
Tag this Judgment!Court : Delhi
Reported in : AIR1969Delhi330; ILR1969Delhi426
..... india, : [1966]1scr430 , it was assumed that the definition of the general clauses act in section 3(58) (b) including union territories into 'states' was applicable to ..... in our decision referred to above, this distinction between the adaptations made in the general clauses act under articles 372 and 372a of the constitution was unfortunately nto brought to the notice of the supreme court. this was why in t.m. kanniyan v. income tax officer, pondicherry, : [1968]68itr244(sc) relying on ram kishore sen v. union of ..... legal entities distinct from the central government. in support of this proposition he relied on the supreme court decision in state of madhya pradesh v. moula bux, 0043/1961 : [1962]2scr794 and in satya dev bushahri v. padam dev : [1955]1scr549 . but it may be pointed out with great respect that the above-mentioned .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi687; [1969]74ITR808(Delhi)
..... no. 4, the petitioners have, inter alia, challenged the virus of clause (g) of sub-section (2) of section 297 and sub-section (2) of section 271 of the income-tax act, 1961 (43 of 1961), (hereinafter referred to as the act of 1961).(2) petitioner no. 1 is a firm carrying on business in delhi and has been registered under section 26a of the indian incometax ..... the virus of clause (g) of sub-section (2) of section 297 and sub-section (2) of section 271 of act of 1961. the three authorities under the income-tax act-the income-tax officer, the appellate assistant commissioner and the appellate tribunal-are creatures of the act and have to function there under. the question of the virus of any provision of law, under which they have .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi132
..... any time to create any new service. all that had happened was that the director, public relations and tourism, punjab had addressed a letter dated the 19th june 1961 to the chief secretary to government of punjab (protocol and publicity branch) on the subject of classification of services in the public relations department, punjab. the proposal ..... to request the press correspondents that the above statement should be treated as off the record. respondent no. 2 resented the petitioner's request although he accepted and acted upon the suggestion. respondent no. 2 denied the incident and stated in his affidavit that he did not recall having made any such statement. he also stated ..... at that time. in between the petitioner was granted extraordinary leave for a period of six months from 21st november 1959 to 18th may 1960 with permission to act as a special correspondent of the hindustan times, new delhi in pakistan, on a salary of rs. 1500 per mensem. on return from leave the petitioner resumed .....
Tag this Judgment!Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... determination of market value is part of procedure which should be in accordance with law and he referred to sections 277 and 295 of the income-tax act, 1961, and the income-tax (seventh amendment) rules, 1986, and submitted that if the procedure is not in accordance with law, the ultimate order is vitiated and it ..... emptive purchase made by the appropriate authority (hereinafter referred to as 'the authority') in exercise of power under section 269ud(1) of the income-tax act, 1961 (for short 'the act').the facts of each case, the historical background of enacting chapter xx-c, the relevant statutory provisions, the contentions urged and judgments cited by ..... the documents to the appropriate authority. on september 29, 1993, the first respondent appropriate authority, issued show-cause notice under section 269ud (1) of the income-tax act, 1961, to the owner, the petitioner, the two tenants. it is stated in the show-cause notice that the subject property was compared with the three properties .....
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