Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)5ITD312(Delhi)
..... circumstances of the case, the tribunal was right in not converting provisions of section 147(a) into provisions of section 147(6) of the income-tax act, 1961 2. their lordships of the hon'ble delhi high court, vide judgment order dated 8-12-1980, answered question no. 1 in favour of the assessee while ..... , on the facts and in the circumstances of the case, the appellate tribunal was right in cancelling the assessments made by the income-tax officer in pursuance of proceedings under section 147(a) of the income-tax act, 1961, against the assessee 2. if the answer to the first question is in the affirmative whether, on the facts and in the ..... rs. 4,658 per month and the ito initiated proceedings under section 147(a) of the income-tax act, 1961 ('the act') and charged to tax the difference between the revised figure and the original figure in the assessments under dispute. (a) the income-tax officer has reason to believe that, by reason of the omission or failure on the part of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)(13)ELT1249TriDel
..... appellants for manufacture of 'frit' were the same as those used for manufacture of ordinary glass. referring to indian standard specifications 2717:1979, 2781:1975 and 1382 : 1961 and encyclopaedia of chemistry iii edition, edited by clifford a. hampel & gessner g. flawley (p. 502-503), shri kunhikrishnan submitted that while 'frit' was a ..... which would have helped in determining the classification of 'frit'. shri khosla submitted that there were many judicial pronouncements laying down that in interpreting entries in taxing statutes, resort should be had not to the scientific or technical meaning but to the meaning attached to them by those dealing in them in the ..... filed classification list no. 2/80 on 5-5-1980 before the proper officer of excise, classifying the goods under item no. 68 of the first schedule to the act (cet, for short). the main raw materials used in the manufacture of 'frit' are quartz, borax, potassium nitrate, soda, zirconia, alumina, titanium dioxide, lithium .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... the supreme court has ruled that the rules issued under the act are meant only for purpose of carrying out the provisions of the act and they could not take away what was conferred by the act or whittle down its effect. [1971 (82) itr 44-commissioner of income-tax, andhra pradesh v taj mahal hotel] by-laws made in pursuance ..... additional district magistrate was conferred certain powers of the district magistrate, and it was not a case of any deeming definition, as in the case reported in air 1961 sc 606, to which reference has already been made, because in that case intention of the legislature was inferred to mean, by providing an inclusive definition of a ..... mineral concession rules, 1959, made by the state in exercise of powers conferred under section 15 of mines and minerals (regulation and development) act, 1957, following state of u.p. vs. babu ram upadhya air 1961 sc 751, to which reference has already been made (in the main order) and maxwell and distinguishing state of mysore vs. h. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)5ITD471(Delhi)
..... the ito refusing to effect the change in the previous year. their lordships held that the assessee cannot maintain an appeal under section 23 of the indian income-tax act, 1922, even though that order was a part of the order of assessment. in our opinion, this decision is clearly distinguishable.maybe some observations are in ..... income by way of commission from the above activities. the commission is entirely received in foreign currency. the previous year for the assessment year 1976-77 ended on 31-3-1976. in this year, as well as in the previous year, relevant to the assessment year 1975-76, the assessee claimed weighted deduction under section 35b of the lncome-tax act, 1961 ('the act ..... assessee, where the assessee denies his liability to be assessed under this act or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status .....
Tag this Judgment!Court : Delhi
Reported in : ILR1984Delhi60
..... note that this was also a matter disposed of on a reference to the high court under section 6 of the income tax act wherein the question of propriety is both relevant and necessary to be considered. these general propositions under the income tax act can be of no avail to dr. singhvi because it is settled view of the supreme court and other courts ..... baldeo prasad's case (supra) the facts were that a notice under section 28(3) of the 1922 income tax act was issued on june 24. 1949 for default in filing the return. reply was given by the assesses. however, the order of income tax officer imposing the penalty was passed only on 20-8-1958. it was in these circumstances that a question ..... -operative bank ltd. v. r. s. bhatia 1975 sc 1898, an application was filed under section 33c(2) in july 1968. the claim related to the period 1954 to 1961. the argument that the claim was barred on the ground of undue delay or laches on the part of workmen was held to have been rightly rejected by the labour .....
Tag this Judgment!Court : Delhi
Reported in : [1984]149ITR466(Delhi)
..... the aac by observing that there was only reconstitution of the firm in terms of s. 187(2) of the act. the assessed went in appeal to the income-tax appellate tribunal. the tribunal held that the ito erred in framing one assessment in respect of the two periods on ..... business, the case was one of succession and not change in constitution and separate assessments had to be made in regard to the income of the period from the first day of the accounting period up to the date of the death and of the rest of the ..... year 1968-69, accounting period ending on june 30, 1967. m/s. raghumal ashok kumar was being assessed as a registered firm. it derived income from a wholesale business in cotton cloth. the firm was constituted under an instrument of partnership dated april 9, 1962. on march 30, 1967 ..... chada, j.1. in this reference under s. 256(1) of the i.t. act, 1961 (hereinafter referred to as 'the act'), the following question has been referred for the opinion of this court : 'whether, on the facts and .....
Tag this Judgment!Court : Delhi
Reported in : [1985]153ITR134(Delhi)
..... court is : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that proceedings under section 147(b) of the income-tax act, 1961, were validly initiated ?' 3. so far a question nos. 1 and 2 at the instance of the department are concerned, they are directly covered by the decision ..... 3. whether, on the facts and in the circumstances of the case, the tribunal was legally correct in holding that the rebate under section 85a of the income-tax act, 1961, was admissible to the assessed for the assessment years 1966-67 and 1967-68 4. whether, on the facts and in the circumstances of the case, the ..... tribunal was right in holding that the income-tax officer was not entitled to deduct from the gross dividend income the proportionate expenditure claimed to be allocable for earning dividend income for the purpose of computing the relief under section 80m of the income-tax act, 1961 for the assessment year 1969-70 5. whether the tribunal was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)7ITD289(Delhi)
..... in indigenous product in competition with those of mico.6. according to the assessee, the amount of compensation was not taxable under section 28(ii)(c) of the income-tax act, 1961 ('the act') as gec was not an agent of mico. it was further contended that it was not chargeable to capital gain because there was no transfer of capital assets. ..... drawn by him regarding the receipt. i would go with him in this regard, for he did not establish that the provisions of section 2(47) of the income-tax act, 1961, were applicable to the said transaction. in view of the matter, his comments at page 31 of the assessment order that the compensation could be taken up for taxation ..... mico on the termination of its sole distributorship for the sale of the products of mico, was a capital receipt and could not be taxed under the general principles or any specific provisions of the income-tax act, 1961. with this finding the addition made by the iac of rs. 99,00,000 in the impugned assessment is knocked off.39. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)6ITD575(Delhi)
..... for being treated as an industrial company as defined in section 2(9)(c) of the finance act, 1976 (similar in other years finance acts) and the claim of the assessee for relief under section 80j of the income tax act, 1961 ('the act'). while in the assessment year 1976-77 both the points were decided by the commissioner (appeals) ..... in favour of the assessee, in later assessment years, namely, 1977-78 and 1978-79, the commissioner (appeals) has held that the assessee was not an industrial company for the purposes of concession in the rate of tax ..... to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter via of the income-tax act) is not less than fifty-one per cent of such total income.the case of the revenue is that a company carrying on business of civil construction .....
Tag this Judgment!Court : Delhi
Reported in : (1984)39CTR(Del)112; [1985]156ITR617(Delhi)
..... chadha, j. 1. the question of law posed for the opinion of the court, in this reference under section 256(1) of the income-tax act, 1961 ('the act'), at the instance of the department is this : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the appellant-firm ..... which the previous year was from february 1, 1957, to december 31, 1957, the firm applied on september 5, 1957, for registration under section 26a of the indian income-tax act, 1922. the income-tax officer refused to allow registration on the ground that there is no instrument of partnership governing the firm after september 30, 1957, nor are the sharing of profits and ..... came to an end, that in respect of that period there was a proper application in form no. 12 and that should have been accepted by the income-tax officer under section 184(7) of the act and effect given to the registration of the firm for the assessment year 1966-67. 6. the main argument of shri k. k. wadhera, the .....
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