Judgment Search Results Home > Cases Phrase: income tax act 1961 section 126 omitted Court: jharkhand Page 9 of about 116 results (0.196 seconds)

Smt. Sudha Prasad Vs. Chief Cit

Court : Jharkhand

Reported in : [2003]133TAXMAN864(NULL)

..... according to counsel for the writ petitioner, since the machinery available under section 159(2) (17) of the income tax 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. ..... under section 159 of the income tax act, an assessment proceedings, 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 in objection to the notice under section 142 of the income tax act.7. ..... prasad, to file a return or an objection to the notice under section 142 of the income tax act. ..... prasad asking him to file a return under the income tax act, 1961. ..... since no return was filed, a notice under section 142 of the act was issued to him on 13-6-2002. ..... prasad either to file a return or to file all 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. .....

Sajid Hussain Vs. The Union of India and Ors

Court : Jharkhand

..... under the income tax act and the rules framed there under, the pan (permanent account number) card are accepted as identity of an individual assessee. ..... the state legislation on the subject, for example is jharkhand municipal act, 2011, which provides for compulsory registration of birth and death. ..... the aadhaar(targeted delivery of financial subsidies, benefits and services) act,2016 provides for creation of an unique identification code of an individual commonly known as aadhaar number. ..... learned amicus curiae also refers to the legislation framed by the state of goa namely the goa change of name and surname act,1990 and the rules of 1991 framed there under. ..... it also leads to fake identity giving rise to acts of terrorism, extremism, which the country is increasingly facing day by day. ..... reference is also made to the citizenship act, 1955 framed by the parliament where under the citizenship (registration of citizen and issue of national identity cards) rules 2003 have also been framed. ..... he has also placed the provisions of the registration of birth and death act, 1969, which is a parliamentary legislation. ..... the passport act, 1967 and the rules made there under provides the basis for declaration of identity of an indian citizen. ..... the unique identification authority of india is a statutory authority created under the act. .....

Dr. Junul Bhengaraj and ors., Vs. State of Jharkhand Through Cbi and o ...

Court : Jharkhand

Reported in : 2009CriLJ469

..... 77 of 2008 is concerned, he apart from the cases, referred to above, is facing prosecution in other cases relating to income tax act and also criminal amendment act 44 relating to attachment of the property and the petitioner on account of being in custody is not able to defend those cases properly and, therefore, the court below be directed to grant ..... accused persons have been alleged to have misappropriated government money drawn from single treasury but at the same time, they have also been alleged to have committed offence under section 13(1)(d)(e) read with section 13(2) of the prevention of corruption act and hence, accusation put forth against the accused persons, under that situation, cannot be said to have been committed in the same transaction and as such the question ..... made to amalgamate all the cases but keeping in view different stages of different trials the court may feel difficulty in passing such order but regard being had to the provision as contained in section 427 of the code of criminal procedure, the trial court may be directed to slow down the pace of trial which has proceeded considerably and to (sic) the pace of the trial ..... instituted and not only that even two cases for same financial year have been instituted, though as per different provisions of the code of criminal procedure as contained in sections 219 and 223, the cbi should have instituted only one case and the accused persons should have been put to trial jointly as the offences alleged are in the .....

Mahabir Prasad Rungta Vs. Office of the Commissioner of Income Tax (Ap ...

Court : Jharkhand

..... search and seizure operations were conducted on 27.10.1997 at the premises of the assessee under the provision of section 132 of the income tax act, 1961. ..... in support thereof, the appellant placed reliance on the decision rendered in the case of additional commissioner of income tax, bombay city-i vs. ..... found in possession or control of a person in the course of search belonged to that person was on the income tax department ..... , jewellery or other valuable article or thing or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery, valuable article, thing, entry in the books of account or other document or transaction represents wholly or partly income or property which has not been or would not have been disclosed for the purposes of this act or any expense, deduction or allowance claimed under this act which is found to be false.? 15. often entries ..... the assessing officer completed the assessment under section 158bc and had assessed the undisclosed income at rs.40,75,868/-, vide assessment order dated 26.10.1999 ..... . the section, considered as a whole, shows that it has its own procedure for the search, seizure, determination of the point in dispute, quantum to be retained and also the quantum of the tax and interest on the undisclosed income ..... . sub-section (4a) was inserted by the taxing laws (amendment act, 1975) with effect from 1.10.1975 to permit the presumption to be raised in the circumstances mentioned therein .....

Abhishek Kumar and Ors Vs. The State of Jharkhand Through Enforcement ...

Court : Jharkhand

..... and exemptions, referred to above, are however not available with regard to any foreign exchange which is required to be brought into india under any provisions of the foreign exchange regulation act, 1973 or the income tax act, 1961 read with that act and the period (including extended period, if any) within which such foreign exchange to be brought into india has not expired as on 18th september, 1991. ..... reiterated that in respect of the matters contained in section 3 the provisions of that section shall operate and the related provisions of the act shall not apply and shall be of no effect. ..... of 2002, by the then special judge, cbi, ranchi, whereby and whereunder the cognizance of the offences punishable under section 56 read with section 49(3) and (4) of the foreign exchange management act, 1999, has been taken against the petitioners for contravention of the provision as contained in section 9(1)(i)(a) and 9(b)(i) read with section 64(2) of the foreign exchange regulation act, 1973. ..... thus, it is clear that under the legislative scheme of section 3(1) the immunities provided thereunder are directly not only against all authorities seeking to inquire and investigate a matter under any law but also against the adjudicating and ..... further, it be stated that in pursuance of the provision of section 3(1)(a) the rbi formulated the scheme known as the remittances in foreign exchange ( immunities) ..... " section 3 provides for certain immunities to a recipient of foreign exchange, which reads as .....

Commissioner of Income Tax Dhanbad Vs. Dhanbad Central Cooperative Ban ...

Court : Jharkhand

..... assessing officer vide assessment order dated 21.12.2009heldthat,section145oftheincometaxactprovides that either cash or mercantile system of accounting has to be followedandtherefore,thereisnoscopeofrealisingincomeincash andexpensesinmercantilesystem.theassessingofficerthenheld that, since provisions are not allowable and the assessee has claimedseparatelybyaprovisionforbadanddoubtfuldebtsasper section 36(i) of the income tax act, 1961 an amount of rs.2,59,02,596/isaddedtothetotalincomeoftheassessee.3. .....

Dr. K.M. Prasad and ors. Vs. Union of India (Uoi)

Court : Jharkhand

Reported in : 2003(51)BLJR1313; [2003(3)JCR452(Jhr)]

..... the facts of the case before the supreme court was that, against the assessment order under the income tax act, appeals were preferred before the commissioner of income tax appeals or the income tax appellate tribunal and during the pendency of those appeals the criminal prosecution was initiated and were pending, therefore, the ..... can proceed merely on the ground of receipt of foreign exchange by a person in india because of the fact that the income tax authorities on the basis of declaration submitted alongwith the returns, filed by the petitioners, immunities were granted by the income tax department and, therefore, the provisions of section 9 read with section 64(2) of the act cannot be made applicable to prosecute the petitioners under the provisions of section 56 of the act.8. ..... prove its case beyond the shadow of doubt or to a reasonable certainty as the special director had found that the department failed in proving the charges leveled under section 8(i) of the act.but this is not the position in the present case and therefore, the case of prakash kumar sahay (supra) is of no help to the petitioners and the same is on quite different ..... the prosecution says that during the course of the investigation the accused made a confessional statement and as he has committed breach of section 8(1) of the foreign exchange regulation act, he was liable to be prosecuted and convicted.the accused, inter alia, submitted in his original application for quashing that there was no .....

Bokaro Steel Employees Co-operative House Construction Society Limited ...

Court : Jharkhand

Reported in : AIR2009Jhar39

..... , 1973 and or under sub-section 3 of section 226 of the income tax act, 1961 which is not the issue in the present case.16. ..... the only condition on which the bank can refuse when police has seized the money in the bank under section 102 cr.p.c. .....

Pawan Kumar Poddar Vs. Bank of India and Others

Court : Jharkhand

..... as a tenant, he sought setting aside of the sale of immovable property in terms of rule 60 of the second schedule of the income tax act as adopted under recovery of debts due to banks and financial institutions act, 1993 by making an offer of deposit. ..... the expression any other law for the time being in force as appearing in section 35 of the sarfaesi act cannot mean to extend to each and every law enacted by the central and state legislatures. ..... in terms of that sub-section, a secured creditor can enforce security interest without intervention of the court or tribunal and if the borrower has created any mortgage of the secured asset, the mortgagee or any person acting on his behalf cannot sell the mortgaged property or appoint a receiver of the income of the mortgaged property or any part thereof in a manner which may defeat the right of the secured creditor to enforce security interest. ..... however, this primacy has not been extended to other provisions like section 38c of the bombay act and section 26b of the kerala act by which first charge has been created in favour of the state over the property of the dealer or any person liable to pay the dues of sales tax, etc. ..... the non obstante clauses contained in section 34(1) of the drt act and section 35 of the securitisation act give overriding effect to the provisions of those acts only if there is anything inconsistent contained in any other law or instrument having effect by virtue of any other law. .....

Sumiya Devi and 6 ors. Vs. Sri Bir Marketing Services and 3 ors.

Court : Jharkhand

Reported in : 2008ACJ2833; [2008(1)JCR517(Jhr)]

..... high court while dealing with the principles of assessment in fixing the quantum of a fatal accident, it was held that the compensation payable under section 166 of the act should not be less than the minimum amount payable under structured formula under section 163a of the act and it would be a travesty of justice if a person who proves negligence and income of the deceased is awarded lesser compensation than a person who neither proves negligence nor the ..... which shall be paid by the insurer or owner or driver of the vehicle involved in the accident or by all or any of them, as the case may be:provided that where such application makes a claim for compensation under section 140 in respect of the death or permanent disablement of any person, such claim and any other claim (whether made in such application or otherwise) for compensation in respect of such death or permanent disablement shall be disposed of in ..... the insurer and after giving the parties (including the insurer) an opportunity of being heard, hold an inquiry into the claim or, as the case may be, each of the claims and, subject to the provisions of section 162 may make an award determining the amount of compensation which appears to it to be just and specifying the person or persons to whom compensations shall be paid and in making the award the claims tribunal shall specify the ..... 10 (income tax returns of the deceased), the tribunal held that annual income of the ..... income tax ..... /- as per the income-tax assessment of the year .....