Judgment Search Results Home > Cases Phrase: income tax act 1961 section 126 omitted Court: jharkhand Page 4 of about 116 results (0.016 seconds)

Bhalotia Engineering Works Pvt. Ltd. Vs. Commissioner of Income Tax

Court : Jharkhand

Reported in : (2005)196CTR(Jharkhand)619; [2005]275ITR399(Jharkhand); [2004(4)JCR502(Jhr)]

..... at the instance of the assessee, the income tax appellate tribunal, patna bench has referred the following question for our opinion under section 256(1) of the income tax act. ..... holding that the amounts were received in cash in violation of section 269ss of the income tax act. ..... the revenue challenged the decision of the commissioner of income tax before the income tax appellate tribunal, patna bench. ..... therefore, even if share application money cannot be considered as a loan within the meaning of section 269ss of the act, we are of the view that it partakes the character of a deposit, since it is repayable in specie on refusal to allot shares and is repayable if recalled by the applicant, before allotment of shares and the con-elusion of the contract.12. ..... the assessing officer initiated a penalty proceeding under section 271d of the act, section 271d reads as under :-'(1) if a person takes or accepts any loan or deposit in contravention of the provisions of section 269ss, he shall be liable to pay, by way of penalty, a sum equal to the amount of loan or deposit so taken or accepted. ..... the commissioner of income tax appeals accepted the contention of the assessee that it had not. ..... the assessee challenged the order of the assessing officer before the commissioner of income tax appeals. .....

C.i.T. Vs. R.S. Bajwa and Co.

Court : Jharkhand

Reported in : [2008]301ITR333(Jharkhand); [2008(1)JCR357(Jhr)]

..... a voluntary return of income or within such further time as may be allowed by the income-tax officer.14.3 the amendment takes effect from 1st april, 1985 ..... existing provisions of section 80 of the income-tax act relating to submission of return for losses, no loss is allowed to be carried forward and set off under section (72(1), 73(2), 74(1) or 74a(3) unless such loss has been determined in pursuance of a return filed under section 139 of the act.14.2 the amending act has amended section 80 of the income-tax act to provide that such loss shall not be allowed to be carried forward and set off unless such loss is determined in pursuance of a return filed within the time allowed under section 13(1) for furnishing .....

Smt. Sudha Prasad Vs. Chief Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : (2004)186CTR(Jharkhand)475; [2005]275ITR135(Jharkhand); [2003(2)JCR461(Jhr)]

..... prasad asking him to file a return under the income tax act, 1961. ..... according to counsel for the writ petitioner, since the machinery available under section 159(2)(b) of the act was not resorted to by the department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable. 4. ..... since no return was filed, a notice under section 142 of the act was issued to him on 13.6.2002. ..... under section 159 of the act, an assessment proceeding, which could have been taken against the deceased if he had survived, may be taken against the legal representative. ..... it will be open to her either to file a return or an objection to the notice under section 142 of the act. 7. ..... prasad, to file a return or an objection to the notice under section 142 of the act. ..... prasad either to file a return or to file an objection to the notice under section 142 of the act. 6. ..... prasad, the department should be allowed to complete the proceeding under the act by giving an opportunity to the legal representatives of deceased b.b. .....

Navketan Enterprises Vs. Commissioner of Income-tax and anr.

Court : Jharkhand

Reported in : [2001]250ITR508(Jharkhand)

..... the requirement of law as it stood in the year 1988 relating to the assessment year 1988-89.2. admittedly, the petitioner received a notice in terms of section 148 of the income-tax act, 1961 (the notice is dated december 8, 1998), whereby the petitioner was informed by the assessing officer that he had reasons to believe that ..... the petitioner challenges the initiation of proceedings under section 147 of the income-tax act and with regard to the issuance of the notices in terms of section 148 of the income-tax act, 1961, on the ground that the assessing officer has wrongly obtained the approval of the joint commissioner before issuing the impugned notices whereas he should have obtained the approval of the board because that was ..... his income chargeable to tax for the assessment year 1988-89 had escaped assessment within the meaning of section 147 of the act and that, therefore, the assessing officer proposed to reassess the income for the aforesaid assessment year and accordingly notice under section 148 of the act was issued asking the petitioner to ..... . section 151 of the income-tax act, 1961, is in the nature of procedural law .....

G.P. Pandey and anr. Vs. Union of India (Uoi)

Court : Jharkhand

Reported in : [2005]275ITR212(Jharkhand); [2004(4)JCR274(Jhr)]

..... on the other hand firstly submitted that allegation against the petitioners are not only committing offence under the provisions of income tax act but also under section 409 of the ipc. ..... was alleged that petitioners were liable under section 270-b read with section 278b of the income tax act.3. ..... , 2001 (3) east cr c 120 (sc) : 2001 (7) scc 401, the supreme court while considering the provisions of sections 251 and 205 of the cr pc observed :'thus, in appropriate cases the magistrate can allow an accused to make even the first appearance through a ..... the instant, case although the allegation has been made against the petitioners for committing breach of trust but there is no allegation that the petitioners, after deducting taxes misappropriated the same for their personal use instead of depositing the same with the complainant. ..... jhunjhunwala, learned state counsel that for taking benefit of section 205 cr pc the accused person has to appear once at the first instance in response to the summons and then make prayer for exemption, has no leg to ..... no categorization of cases where the power is to be exercised under section 205 of the code can be made but generally, pardanashin women, old and sick persons, factory workers and labourers, busy business people or public functionaries are to be given the benefit of the said provision ..... the said complaint case allegations were made that petitioners were responsible for deduction of tax from the salary of the employees of different sections of h.e.c. .....

Shushila Devi Khandelwal and ors. Vs. Santulal Khandelwal and anr.

Court : Jharkhand

Reported in : [2004(4)JCR592(Jhr)]

..... that on consideration of all these, so far the collateral purpose is concerned, for lessening the income-tax liabilities, all the three brothers connived and made a joint countenance before the income-tax authorities making out a case of total partition and income tax authority under section 171 of the income-tax act (annexure-1 to the i.a.no. ..... in the circumstances of the case, two things will indicate collateral purposes (i) steps taken by the parties before the income-tax and (ii) in terms of this arrangement, possession of shared property taking place leading to a conclusion that this family ..... that the partition that had taken place on 19.2.1977 was not acted upon, nor he did know whether any income-tax returns was tiled in the context of that partition. ..... the plaintiff then is that there has been no partition by metes and bounds and in the alleged memo of partition dated 31.3.1982 is a family arrangement prepared under coercion, fraud not having been acted upon, by which the plaintiff has been allotted much less share than that to which he is entitled to and to deprive the plaintiff of his legitimate share in the properties described schedule 'a' and 'b'3. ..... as the actual issue of partition was not decided on merit by the income-tax officer and the issue was not decided on evidence and on due inquiry ..... he is running that as lalit gularu factory, right from the year 1961 and he submits his income tax returns in respect of that, besides this plaintiff has got a number of land in .....

Hotel Yamuna Villa, a Partner Ship Firm, Through Its Partner Sri Subod ...

Court : Jharkhand

Reported in : [2006(108)FLR988]; [2006(1)JCR268(Jhr)]; (2006)IILLJ965Jhar

..... which were required to be maintained as per the income tax act, their turnover being more than rs. ..... the hotel and the restaurant were registered independently under the bihar shops and establishment act, bihar sales tax act and central sales tax act and they maintained their own books of accounts and balance-sheet as independent assesses with income tax department. ..... admittedly the hotel and the restaurant were independently registered under different enactments such as shops and establishment act, bihar sales tax act and they maintained their own books of accounts and balance-sheet, for the purpose of income tax assessment. ..... although the establishments were owned by same owner, it was said that on the test of functional integrity between the two units as per section 2-a of the act, it cannot be held that the factory was a branch/department of the trading firm.7. ..... was not a department/branch of allana lines in terms of section 2-a of the act as there was no functional integrity between them.in sunder transport v. ..... in the light of the provisions of section 2-a of the act, read with the law laid down by the hon'ble supreme court in the case of noor niwas nursery public school v. ..... on these premises, petitioner-hotel was directed to comply with the various provisions of the act with effect from july, 1991 and pay the clues in respect of all the eligible employees as already assessed by the assessing authority in his order dated 16.3.1994.6. mr. .....

Commissioner of Income-tax Vs. Shrimati Bhagwani Devi, Proprietor, Woo ...

Court : Jharkhand

Reported in : (2008)219CTR(Jharkhand)373; [2008]298ITR413(Jharkhand); [2008(1)JCR28(Jhr)]

..... of the definition of 'annual value' in the delhi municipal corporation act, 1957 and the punjab municipal act, 1911 for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of 'annual value' in sub-section (1) of section 23 of the income tax act, 1961, because these definitions are in identical terms and it is impossible to distinguish the definition of 'annual value' in sub-section (1) of section 23 of the income tax act, 1961 from the definition of that term in the municipal corporation act, 1957, and the punjab municipal ..... we are therefore of the view that in the present case the standard rent of the warehouse determinable under the provisions of the rent act must be taken to be the annual value within the meaning of sub-section (i) of section 23 of the income tax act, 1961 and the actual rent received by the assessee from the american embassy cannot of itself be taken as representing the correct measure of the ..... this interpretation which we are placing on the language of sub-section (1) of section 23 of the income tax act, 1961, may be regarded as having received legislative approval, for we find that by section 6 of the taxation laws (amendment) act, 1975, sub-section (1) of section 23 has been amended and it has now been made clear by the introduction of clause (b) in that sub-section that where the property is let and the annual rent received or receivable by the owner in respect thereof is in excess of the sum for which .....

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

..... decided by the calcutta high court, placed before us by the respondent have no relevance.our attention has been invited to section 34 of the maharashtra agriculture income tax act, 1962 where when defining the revisional power of the commissioner the legislature has expressly incorporated a provision prohibiting the commissioner from exercising his revisional power against an order pending in appeal before the ..... to overcome the above controversy, section 263 of the income-tax act was amended and explanation was incorporated for removal of ..... of 2007, the petitioner has sought for a writ of mandamus directing the respondents to refund the entire amount in respect of the petitioner's claim under the provisions of section 15b of the central sales tax act for the assessment years 1984-1985 to 2000-2001 and also for the grant of interest. ..... of such proceeding according to law as if the proceedings had been initiated by him under clause (b) of subsection (1):provided that no such direction shall be given unless(a) the dealer has exhausted the remedies available to him under section 61, sub-section (1) of this section, section 71 or section 72 as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired; and, or(b) his application for revision under sub ..... limitation of four years from the date of impugned order prescribed by 1959 act and 1976 ordinance for intervention by commissioner was omitted in the 1977 ordinance. ..... omitted.28 .....

Shankar Choudhary Vs. Chandra Prakash Choudhary and Ors

Court : Jharkhand

..... that in reply to the statements made in para 1(o) (i) of the interlocutory application, under reply it is submitted that the wife of the answering respondent is a separate assessee of income tax and she has been honestly paying her taxes and there can be no justification in calling for her income tax return papers on the mere prayer of the election petitioner that too without any fundamental fact or basis. 14. ..... that in reply to the statements made in para 1(o(ii) of the interlocutory application, under reply it is submitted that the answering respondent is an honest assessee of income tax and there can be no justification in calling for his income tax returns. 15. ..... aaxpc 5098b for the year 2003 04 2004 05 2007 08 2008 09 2013 14 2014 15 from (1) income tax office, hazaribagh. ..... ajh pc 6175g for the year 2003 04 2004 05 2007 08 2008 09 2012 13 2013 14 (ii) income tax returns filed by c.p. ..... (2) income tax office, ramgarh ..... (i) income tax return filed by sunita choudhary, w/o c.p ..... that in reply to the statements made in para 1(d) of the interlocutory application, under reply it is submitted that the answering information as required under law and as per u/s 8 of the representation of people act, 1951 at the time of filing of his nomination paper and the certified copy of the records appertaining to g.r. no. ..... 2117 of 2017 has been filed under section 151 of the code of civil procedure r/w section 330 of the jharkhand high court rules on behalf of the petitioner stating inter alia that: a. .....