Judgment Search Results Home > Cases Phrase: income tax act 1961 section 126 omitted Court: jharkhand Page 8 of about 116 results (0.061 seconds)

Commissioner of Income Tax Vs. Multi Tech Auto Ltd.

Court : Jharkhand

Reported in : [2008]301ITR73(Jharkhand); [2008(2)JCR433(Jhr)]

..... this appeal under section 260a of the income tax act by the revenue is directed against the order dated 13.12.2006 passed by the income tax appellate tribunal is it. (ss) no ..... it appears that a search and seizure was carried put under the provision of section 131(1) of the income tax in the premises of the respondent-assessee and associated persons including director of the company ..... for the reasons aforesaid, this appeal is allowed and the impugned order passed by the income tax appellate tribunal, circuit bench, ranchi is set aside and the matter is remanded back to the tribunal for deciding the appeal afresh by passing reasoned order after meeting the reasonings given by the assessing authority ..... accordingly, we delete the additions made by the assessing officer as sustained by the learned commissioner of income-tax (appeals) by allowing the appeal of the assessee.in the result, the appeal of the asses-see is allowed.4 ..... against the aforesaid order of commissioner of income tax (appeal), the revenue went in appeal before the income tax appellate tribunal which was dismissed by passing the impugned order ..... the assessee again filed appeal before the commissioner of income tax (appeal) who in terms of order dated 26.9.2003 passed in appeal no ..... the assessee preferred appeal before the commissioner of income tax (appeal) who in terms of order dated 15.10.2001 passed in appeal no ..... the commissioner of income tax (appeal) has taken up all the issues separately and recorded findings on those .....

Prakash Chandra Tibrewal and Ors Vs. The Regional officer Jharkhand S ...

Court : Jharkhand

..... it is not out of place to mention that the provisions of section 16 of the environment (protection) act 1986 are paramateria the same of section 141 of the negotiable instrument act as well as section 25 of the contract labour ( regulation and abolition ) act 1970 and section 278 b of the income tax act. ..... arya verus state of jharkhand and others while dealing with the provisions of section 278b of the income tax act and section 24 of the contract labour ( regulation and abolition ) act 1970 respectively. ..... company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub- section shall render any such person liable to any punishment provided in this act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. ..... it is submitted by the learned counsel for the petitioners that as per section 16 of the environment (protection) act 1986, if the offence is committed by the company, then the company as well as the officer directly in charge of the conduct of business of the company are liable to be punished. .....

Sunil Kumar Gupta Vs. Union of India Through the Central Bureau of Inv ...

Court : Jharkhand

..... 5 orders were passed in terms of the provisions laid down in the income tax act. ..... he submits that after setting aside the assessment orders, the matters were remanded for fresh decision and the petitioner being the income tax officer, took into consideration the observations and directions made in the orders passed by tapas kumar dutta and thereafter passed the ..... in the first information report is that one tapas kumar dutta, principal commissioner of income tax, ranchi entered into a criminal conspiracy with other income tax officers and other persons and thereafter transferred the income tax files of several assesses from kolkata to ranchi and hazaribagh. ..... after going through the records and after hearing the parties, i find that the petitioner is an income tax officer and admittedly he has passed the re- assessment orders, by which the demands in respect of companies, i.e., ..... central bureau of investigation, during investigation in respect of the companies mentioned in the first information report, is of the view that there are probabilities that similar type of benefits may have been provided by the income tax officers to other companies, as such they are investigating that aspect also. ..... deo, advocate ---- order reserved on1212.2017 pronounced on1812.2017 the petitioner is an accused for allegedly committing an offence punishable under sections 120b, 511 of the indian penal code, sections 7, 12 and 13(2) read with section 13(1)(d) and 15 of the prevention of corruption act, 1988.2. .....

The Commissioner of Income Tax Vs. Dr Khalid Foundation

Court : Jharkhand

..... .5) it appears from the facts of the case that the respondent again preferred an application under section 12a of the income tax act, 1961 on 30th september, 2009 for registration and again the application was dismissed by an order dated 25th march, 2010 by the commissioner of income tax.6) being aggrieved and dissatisfied by the order passed by the commissioner of income tax dated 25th march, 2010, the respondent preferred appeal being ita no.117/ran/2010 which has ..... respondent-trust had preferred an application under section 12a of the income tax act, 1961 on 22nd june, 2007 for its ..... been allowed by the income tax appellate tribunal, circuit bench, ranchi by an order dated 11th july, 2011, ..... registration was granted under section 12aa is also not a fact of this case.8) it ought to be kept in mind by the income tax appellate tribuna l that whenever they decide more than one matter, all care should have been taken for factual aspects of each & every case, otherwise, this type of error is bound to occur.9) in view of these facts, we, hereby, quash and set aside the order passed by the income tax appellate tribunal, circuit .....

Vikash Kumar Sinha Vs the State of Jharkhand

Court : Jharkhand Ranchi

..... he was examined under the provisions of money laundering act and income tax act. ..... , 423,424,409 and 120b of the indian penal code as well as under sections 7,10 and 13 of the prevention of corruption act and now for the offence under the money laundering act punishable under section 4 of the prevention of money laundering act, 2002 against sri madhu koda, shri kamlesh singh, shri bhanu pratap shahi, shri bandhu tirkey, shri binod sinha, shri sunil kumar sinha, shri vikas sinha, shri sanjay chaudhary and shri ..... 823 of 2010, inter alia observing as follows;- it appears that a complaint has been filed by the assistant director- ii of directorate of enforcement under section 45 of the prevention of money laundering act, 2002 before the special judge ranchi (under the prevention of money laundering act) against the petitioner vikash sinha. ..... so far as the petitioner is concerned, the learned special judge ranchi (under the prevention of money laundering act), on the basis of the complaint as well as the materials collected during the course of investigation, took cognizance against the petitioner under section 3 of the money laundering act, 2002 punishable under section 4 of the said act. ..... the rigorous of section 45 of the money laundering act is applicable to the offences under part a of the schedule of the act, whereas no part of the schedule is applicable to the petitioner on the basis of the offences alleged and therefore the provisions of cr.p.c. .....

Saurabh Alias Pinku Alias Saurabh Vs. the State of Jharkhand Through C ...

Court : Jharkhand

..... the petitioner has been made accused for the offences under sections 420, 379, 411, 120(b) of the indian penal code and sections 43(a)(i) read with section 66 of the income tax act, 2000, in connection with r.c. no. ..... learned counsel for the petitioner has submitted that the petitioner is a sales tax official and he has been falsely implicated in this case and has prayed for bail. .....

Marwari Kanwar Sangh Vs. Employees Provident Fund Organ

Court : Jharkhand

..... in that way registration of the petitioner as a charitable trust under the provisions of income tax act for grant of exemption under section 80g of the income tax act, 1961 or for that matter the declaration that it is exempted from paying holding tax under the provisions of the bihar and orissa municipal act, 1922 or even that the electrical connection of the petitioner is to be treated in the nature of domestic connection would not come to its aid to be excluded out of the purview of the beneficial provision of 1952 in ..... (v) learned counsel for the petitioner submits that the income tax appellate tribunal has upheld the claim application of the petitioner on being registered as a trust to avail all the exemptions under section 80g of the income tax act, 1961 vide its judgment dated 11.07.2011, passed in ita53ranchi/ 2010 taking into note that the assessments furnished by the petitioner for years such as 1991, 1994, 2002 and ..... of 2011 synagogues, agiaries or other places of public religious workship) or societies and trusts for religious or charitable or other public purposes and notified as such by the central government under the income tax act, 1961 (43 of 1961).2. ..... assessee had sought registration under section 12aa of the income tax act. ..... of 2006 wherein it has been held to be exempted from payment of holding tax under section 84(2) of the bihar municipal tax act, 1922 as a religious institution registered under the provisions of bihar hindu religious trust act, 1950.7. .....

Commissioner of Income Tax and ors. Vs. Agricultural Produce Market Co ...

Court : Jharkhand

Reported in : [2009(1)JCR247(Jhr)]

..... -revenue has challenged the orders passed by the income tax appellate tribunal whereby the appeals filed by the respondent- agricultural produce market committee of different districts of the state of jharkhand have been allowed and it was held that the respondent is entitled to get registration under section 12aa of the income tax act, 1961 (herein after referred to as the said act') and issued necessary directions to the income tax commissioner to grant registration to the respondent-market committee under section 12aa of the said ..... in all these appeals filed under section 260a of the income tax act, 1961, common questions of law and facts are involved and, therefore, they have been heard together and are disposed of by this common judgment.2. ..... the commissioner further held that the market committee cannot be treated as a trust within the meaning of the income tax act, 1961 and, therefore, they are not entitled to exemption under section 10(20) of the said act.6. ..... since the tribunal has referred and quoted in detail all the relevant provisions of the bihar agricultural produce market act, vis-a-vis income tax act, we did not quote those provisions. ..... the income tax appellate tribunal in appeal filed by the respondents has discussed the facts in detail and came to the conclusion that the market committee is entitled to get registration under section 12aa of the said act.7. .....

Asim Kumar Agarwalla Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... , a memorandum was prepared and signed by all the persons including the complainant on or about 02.02.1982 and the aforesaid memorandum of total and complete family partition was produced before the authorities under the income tax act as well as wealth tax act and the same was accepted by the concerned authority under the respective acts. 19. ..... the parties and perused the complaint petition as well as the documents available on record, the learned judicial magistrate, dhanbad found a prima facie case made out under the alleged sections of the ipc against the petitioners and under order dated 04.03.2015, directed to issue summons against them.15. ..... the petitioners apprehending their arrest in connection with the case under sections 323/341/403/406/417/421/423/424/465/120b ipc have prayed for grant of anticipatory bail ..... 2703/2014, subject to the conditions as laid down under section 438(2) cr.p.c and further that one bailer must be the permanent resident of ..... of granting anticipatory bail to a person, who is an accused under section 406 ipc, is left open before the appropriate court. 12 27. ..... hon ble supreme court has left the question of applicability of section 406 ipc in this case open only for trial. 25 ..... and thereby they have committed fraud upon the complainant and prejudicial to his interest as a member of the joint family and sharer of the companies belonging to and owned by the joint family, in violation of sections 210 & 211 of the companies act which are punishable offences. .....

Tata Workers' Union Vs. Union of India

Court : Jharkhand

Reported in : [2002]123TAXMAN426(NULL)

..... section 17 of the income tax act, 1961 in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent free accommodation provided to the assessee by his employer or the value of any concession in the matter of rent respecting any accommodation provided to the assessee by his ..... in so far as the retrospective effect of the impugned notification is concerned, our attention was drawn to sub-section (4) of section 295 subsection (4) reads thus :'(4) the power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this act, to the rules or any of them and unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially ..... impugned notification, the central board of direct taxes, department of revenue, government of india in the ministry of finance has brought about amendment in the income tax rules, 1962. ..... the version of the respondents, this was decided in keeping with the recommendation of the expert group constituted to rationalize and simplify income-tax laws.11. ..... sections 295 of the act gives the powers to the board to make rules and sub-section (2) thereof undoubtedly empowers the board to make rules for the determination of the value of any perquisite chargeable to tax under the act in such manner and on such basis as appears to the board to be proper and .....