Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Sorted by: recent Court: rajasthan Page 1 of about 204 results (1.206 seconds)

Suresh Bhai Bhola Bhai Jani and anr. Vs. Union of India and ors.

Court : Rajasthan

Reported in : [2001]249ITR363(Raj)

..... shri suresh bhai bhola bhai jani, questions the validity of warrant of authorisation dated march 27, 1998 (annexure 5), under section 132a of the income-tax act, 1961 (hereinafter referred as 'the act of 1961'), on the ground, inter alia, that on the information in possession of the commissioner (respondent no. 2) no reasonable person could have entertained ..... belief or there, is no definable material or tangible information for formation of such belief then in such a case action taken under section 132a of the income-tax act, 1961, would be treated as illegal.'24. the facts of the case of vindhya metal corporation : [1985]156itr233(all) , rendered by the division bench of ..... of contention between the parties. paragraph 11 reads thus (page 961) :'it is further true that when issuance of an authorisation under section 132a of the income-tax act, 1961, is challenged in a court of law, it will be open to the petitioners to contend that on the facts or information disclosed no reasonable man .....

Manohar Lal Vs. I.T.O.Ward-2,bhilwara

Court : Rajasthan Jodhpur

..... the appellant and the matter stood adjourned. request for further adjournment stands declined. the assessee seeks to maintain this appeal under section 260a of the income tax act, 1961 against the order passed by the income tax appellate tribunal, jodhpur bench, jodhpur ( itat ) on 17.04.2009 for the assessment year 2004-05. this appeal, filed on 03.10. ..... .08.2009).3. that the said delay of 25 days occurred due to a decision of filing of a miscellaneous application u/s 254(2) of the income tax act, 1961 first, against the impugned order dated 17.04.2009, in as much there are certain apparent mistakes which could be got rectified from the ld. itat. ..... present appeal. thereafter, present appeal was filed immediately. these circumstances were beyond the control of the humble applicant-assessee.5. the appellant-assessee is an old income tax assessee and as when need arose and duly advised, he immediately filed appeal within limitation and in the past no appeal was filed at any stage after .....

Shiva @ Savaram Vs. State

Court : Rajasthan Jodhpur

..... old cases in respect of which explanations should be furnished in the calendar statements and in the periodical returns. (high court circular no.25/61 dated 26th october 1961).4. sessions cases should be given precedence over all other work and no other work should be taken up on sessions days until the sessions work for the ..... case, payable by the state government. . it is to be noted with lot of satisfaction that due to initiative taken by the courts, the legislature by introducing act no.5 of 2009 had introduced section 357a by enacting victim compensation scheme. whether accused is acquitted or convicted irrespective of that, a victim is to be compensated. ..... adjournment be granted to place the same on record. the case of the prosecution is that a child defined under the provisions of protection of children from sexual offences act, has been raped. section 309 of the criminal procedure code was amended by the parliament vide the criminal law (amendment) bill, 2012 i.e. bill no.63 of 2013 .....

Sanchita Gupta @ Shilpi Vs. State

Court : Rajasthan Jodhpur

..... old cases in respect of which explanations should be furnished in the calendar statements and in the periodical returns. (high court circular no.25/61 dated 26th october 1961).4. sessions cases should be given precedence over all other work and no other work should be taken up on sessions days until the sessions work for the ..... case, payable by the state government. . it is to be noted with lot of satisfaction that due to initiative taken by the courts, the legislature by introducing act no.5 of 2009 had introduced section 357a by enacting victim compensation scheme. whether accused is acquitted or convicted irrespective of that, a victim is to be compensated. ..... adjournment be granted to place the same on record. the case of the prosecution is that a child defined under the provisions of protection of children from sexual offences act, has been raped. section 309 of the criminal procedure code was amended by the parliament vide the criminal law (amendment) bill, 2012 i.e. bill no.63 of 2013 .....

Suncity Alloys P.Ltd Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt against .....

Jai Steel (India) Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt against .....

Jai Steels (India) Vs. A.C.i.T

Court : Rajasthan Jodhpur

..... k.k. bissa, for the respondent. ---- by the court: (per hon'ble bhansali, j.) these appeals by the respective assesses under section 260a of the income tax act, 1961 ('the act') arising out of similar nature orders and involving similar nature substantial questions of law have been considered together and are taken up for disposal by this common judgment. for ..... of facts and other judicial pronouncements. therefore, it cannot be claimed without filing of revised return. return filed in response to notice u/s 153a of the income tax act, 1961 is not substitute of revised return for the claim of such benefit. in addition to reliance of cases placed by the ld. ao, i may mention ..... 2008, while rejecting the appeal, inter alia, observed and held as under:- it is fact that the sales tax incentive was not claimed by the assessee while filing return u/s 139(1) of the income tax act, 1961 nor in the assessment proceeding u/s 143 by filing any revised return. the consideration of capital receipt against .....

Maheshwari Agro Industries Vs. Union of India

Court : Rajasthan

..... up to this court. it is submitted by learned counsel for the petitioner that no power is vested in the commissioner of income tax (appeals) to grant stay order under the income tax act, 1961 (briefly, the act) , and, therefore, the petitioner has resorted to article 226 of the constitution. it is, no doubt, true that there ..... assessee in the form of a speaking order. (sd.) v.k. mangotra, secretary, central board of direct taxes. 25. the income tax act, 1961 is a self-contained and comprehensive code in itself. the direct tax, namely, income tax on various types of assessee/s including the body corporates, is required to be paid as per charging provisions ..... being in default in respect of the amounts disputed in first appeal pending before dc(appeals)/ cit(appeals). under section 220(6) of the income-tax act, 1961, where an assessee has presented an appeal under section 246 of the act before the deputy commissioner (appeals) or the commissioner (appeals), the assessing officer may, in his .....

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

..... on or before 01/06/2007 and assailing orders of settlement commission, on the premise that if impugned order of settlement commission under section 245d(4) of income tax act, 1961 (act) is held to be legally unsustainable, in such an eventuality, whether matters are to be remitted back to settlement commission to examine afresh in accordance with ..... applicant and the department, as laid down in section 245d(4) of income tax act, 1961 is not practicable. however, to comply with the directions of the hon'ble high court, we hereby pass an order under section 245d(4) of income tax act, 1961:6. the undisclosed income is settled as under:1.parkash chand jalan rs. 20,00,000/2 ..... the applicant and the department, as laid down in section 245d(4) of income tax act, 1961 is not practicable. however, to comply with the directions of the hon'ble high court, we hereby pass an order under section 245d(4) of income tax act, 1961:6. the undisclosed income is settled as under:i) badri narain modi rs. 48,00,000/ .....

Apex Metchem (P) Ltd. Vs. Income Tax Appellate Tribunal Jaipur Bench a ...

Court : Rajasthan

Reported in : (2009)224CTR(Raj)488; [2009]318ITR48(Raj); [2009]184TAXMAN243(Raj)

..... request.2. instant petition is directed against order dt.31/03/2008 (ann.4) in misc.appl. 8/jp/2008, whereby income tax appellate tribunal, jaipur bench ('itat, jaipur') in exercise of powers under section 254(2) of income tax act, 1961 ('it act') re-called its earlier order dt. 29/03/2006 (ann.1) and further directed both the appeals (itssa-105/jp/2004 ..... were decided by common order dt.29/03/06 (ann.1) under section 254(1) of the act.7. against order dt.29/03/06 (ann.1) of itat jaipur, the revenue preferred appeals under section 260a of the act being d.b. income tax appeal nos. 77/08 & 78/08) which as informed, were admitted by this court and are ..... 158-bc at mumbai while against petitioner company under section 158bd of the act at jaipur. assessing authority at mumbai passed order of assessment in case of m. thakkar under section 158bc on 31/03/01 against which appeal was preferred before commissioner of income tax (appeals) mumbai and decided on 30/04/03. since petitioner-company also .....