Court : Delhi
Reported in : (1984)40CTR(Del)35; ILR1984Delhi663a; [1984]149ITR178(Delhi)
..... s.s. chadha, j. (1) this reference under section 256(1) of the income-tax act, 1961 (hereinafter called the act) at the instance of the department poses the following question of law for our opinion : 'whether on the facts and in the circumstances of the case, the ..... the inspecting assistant commissioner. the inspecting assistant commissioner comes into the picture, and acquires jurisdiction only when the case is referred to him by the income-tax officer under subsection (2) of section 274 of the act. satisfaction of the income-tax officer under section (1) of section 271 gives him jurisdiction to initiate the proceedings; reference of the case by the ..... for the levy of penalty. the issuance of a notice or making a reference under section 274(2) of the act by the income-tax officer to the inspecting assistant commissioner, according to the counsel, are only ministerial acts. the question of jurisdiction to pass an order for levying the penalty has to be determined with reference to the moment .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT126TriDel
..... retrospectively in the absence of express enactment or necessary intendment. this principle has been repeatedly stated, but a few instances will suffice :delhi cloth and general mills co. ltd. v. income tax commissioner, delhi, 54 ind app. 421 : ilr of lah 284 (air 1927 pc 242 (c). this has been cited with approval by the supreme court in garikapati''s case ( ..... fact, the argument that the amended provisions would not apply was only one of the arguments advanced by the appellants, in addition to challenging the application of the assam sales tax act to shillong administered areas. this point does not appear to have been argued at any length, and there is no indication that the previous case law was placed before the ..... c. 162,'bishambar nathv.state of u.p. air 1966 s.c, 573, karam singh v. partap chand air 1964 s.c. 1305, narain lal v. manak feroz mistri air 1961 s.c. 29, state of punjab \. mohar singh air 1955 s.c. 84, and union of india v. mohan gopal air 1954 s.c. 158. since section 6 of .....
Tag this Judgment!Court : Delhi
Reported in : ILR1984Delhi134; [1985]151ITR584(Delhi)
..... ) whether, on the facts and in the circumstances of the case, the commissioner of income-tax was entitled to pass an order under section 263 to revise the assessment order, to direct the income-tax officer to initiate proceedings for the imposition of penalty under section 273(a) of the income-tax act, 1961 ?'35. the cases relate to the assessment year 1964-65. the assesseds were served ..... . whether, on the facts and in the circumstances of the case, the commissioner of income-tax was entitled to pass an order under section 263 to revise the assessment order, to direct the income-tax officer to initiate proceedings for the imposition of penalty under section 273(a) of the income-tax act, 1961 ?' 2. the assessed in the four sets of references are partners of a firm .....
Tag this Judgment!Court : Delhi
Reported in : [1984]8ITD601(Delhi)
..... . at the time of the completion of the assessment, there was no occasion to consider the allowance of interest under section 214 of the income-tax act, 1961 (the act) to the assessed as the advance tax paid was not sufficient to cover the demand raised by the ito. the assessed had filed an appeal before the commissioner (appeals), who by ..... is the provision contained in section 244(1a) which has also been extracted earlier. this is a new provision introduced by the finance act of 1975. it provides that where payments of tax are made by an assessed after march 31, 1975, he would be entitled to interest in respect of such payments to the extent ..... alternative is to read this section harmoniously with the provisions contained in chapter xvii-c and in particular section 219. acting on the logic we have followed in our earlier discussion that the payment of advance tax has material significance only till the initial regular assessment is made and that thereafter it has no separate existence by .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)9ITD655(Delhi)
..... 1976, relevant to the assessment year in question. bhartiya kala kendra trust and indian national theatre trust are charitable institutions recognised under section 80g of the income-tax act, 1961, and contributions made by our foundation towards the corpus of the above trusts are to be utilised by the above trusts for charitable purposes only. therefore ..... ) is concerned, at the outset, we reproduce the following portion from the editorial headnote : there is a clear indication in section 12 of the income-tax act, 1961, that the trust to which section 11 applies can make a voluntary contribution to another trust to which also section 11 applies provided the conditions laid down ..... is an institution assessed in the status of aop and with the aid of section 144b of the income-tax act, 1961 ('the act') provisions. assessment was finally completed by the ito as per order dated 6-9-1980 determining total income at rs. 16,05,050. the assessee had, on the other hand, claimed exemption under section .....
Tag this Judgment!Court : Delhi
Reported in : (1984)43CTR(Del)291; ILR1984Delhi346; [1987]168ITR499(Delhi)
..... stated in the note sheet attached to the case.(2) the petitioner filed a petition under section 256(2) of the income-tax act, 1961 (hereinafter referred to as the act) praying for a direction to the income-tax appellate tribunal for short called the tribunal (to state a case and to refer to this court the proposed questions of law ..... references under section 66(2) and 66(3) of the indian income-tax act. 1922 as amended by income-tax (amendment) act 7 of 37 and 40-x of 1940. no rules have been made for petitions under section 256(2) of the act. by section 297(1) of the act, the income-tax act, 1922 has been repealed. sub-section (2) of section 297 ..... (k) of sub-section (2) of section 297 says that notwithstanding therepeal of the indian income-tax act, 1922 any rule issued under any provisions of the repealed act, shall in so far as it is not inconsistent with the corresponding provisions of the act, be deemed to have been entered into, made, granted, given or issued under the corresponding .....
Tag this Judgment!Court : Delhi
Reported in : (1984)42CTR(Del)165; [1984]150ITR92(Delhi)
kapur, j.1. for the assessment year 1970-71, the following question has been referred for our opinion by the income-tax appellate tribunal under s. 256(1) of the i.t. act, 1961 : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the refund of annuity of rs. 12,013 to the assessed as ..... of his late father, padam shree n. n. mohan, was his income and assessable in his hands as executor of the estate of the deceased ?' 2. the annuity in question was due on account of the annuity deposit scheme mentioned in chapter xxii-a of the i.t. act, 1961. the facts stated in the statement of case submitted to this court ..... or body of individuals or to a legal representative of a deceased deposit from would all be payments under s. 280d of the i.t. act, 1961, and would, thereforee, be taxable. 5. the same view has been taken by the gujarat high court in cit v. narottamdas k. nawab : [1976]102itr455(guj) , and by the andhra pradesh high court in asst .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT135TriDel
..... government's notification no. 23/55, dated 29-4-1955 in terms of serial no. 6 thereof which read: "lake colours and pigment dye stuffs". by the finance act of 1961, a new item 14-d was inserted in the cet reading : "14d-dyes derived from coal tar and coal tar derivatives used in any dyeing process, all sorts." ..... be applied. the court further held that it would not be correct to equate the principle of strict construction applicable to penal statutes imposing punishment and imprisonment with statute imposing taxes and duties. as we have stated elsewhere, we do not see any ambiguity in item no. 14-d. what the department sought to do was only to correct ..... .) in the case of deepak & co., the bombay high court held that if two views are possible regarding classification of a product, the benefit must go to the tax payer. the court also observed that mere change of opinion of an officer without any basis is not sufficient to conclude that the earlier orders were incorrect. reliance was placed .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)10ITD348(Delhi)
..... commissioner (appeals), whereby he confirmed the imposition of penalty against the assessee in the sum of rs. 1,24,721 under section 271(1)(c) of the income-tax act, 1961 ('the act').2. the assessee is a registered firm which carries on the business of 'indian made foreign liquor' (imfl). the partners of the assessee-firrn are s/ ..... , clearly of the view that the fact that no appeal was filed against the assessment order, could not operate against the assessee. the inferences drawn by the income-tax authorities to the contrary were, therefore, not justified.9. so far as the making of the additions on estimate is concerned, normally penalty could not be levied ..... first and the last year of the assessee's business. we are, therefore, of the opinion that so far as the penalty proceedings are concerned, the income-tax authorities were unduly influenced by the factors enumerated earlier in this order for which bona fide explanation had been tendered by the assessee. looking to the totality of .....
Tag this Judgment!Court : Delhi
Reported in : 1984(2)Crimes345; 26(1984)DLT301; [1985]154ITR728(Delhi)
..... district x(3), delhi against m/s. shanti vijay & co. and 17 othets, with allegations that they have committed offences under section 277/278 of the income-tax act, 1961 arid section 193196 indian penal code . it is pending in the court of additional chief metropolitan magistrate, delhi. on its basis summons were issued to all the ..... petitioners, who are accused no. 6 and its partners, have, in any manner, abetted or induced the commission of offence envisaged by sections 277 and 278 of the income-tax act. there are no allegations of commission by them of any offence under sections 193 and 196 indian penal code . either.(15) the result, thereforee, is that the petition ..... to give loans to accused no. 1 that the complainant has sought to implicate accused no. 6 in the abetment and inducement as envisaged by section 278 of the income-tax act. except for this allegation, there is no averment against accused no. 6. of course, in para 11 of the complaint it is further added as under : 'accused .....
Tag this Judgment!