Court : Guwahati
..... of powers conferred by clause (a) of sub-section (2) of section 127 of the income-tax act, 1961 and all other powers enabling me in this behalf, i, the commissioner of income-tax, guwahati-ii, hereby, transfer the income-tax and wealth-tax cases of the persons, the particulars of which are mentioned in the schedule below from the assessing ..... proprietorship/partnership which are totally unconnected with the affairs and the business of the petitioners.3. on march 12, 2003, the income-tax department conducted a survey under section 133a of the income-tax act, 1961, in the business premises, and godowns of the petitioners. various books of account and documents were impounded during the said survey ..... the given fact situation as to whether the impugned order dated november 6, 2003, can stand judicial scrutiny.10. section 127 of the income-tax act, 1961, deals with the power to transfer cases and the impugned order has been passed as per the said provisions which reads as follows :section 127 of .....
Tag this Judgment!Court : Guwahati
..... , new delhi. the extract of the notice is quoted :'in exercise of the powers conferred by sub-section (1) of section 127 of the income-tax act, 1961 (43 of 1961), i, commissioner of income-tax, north eastern region, shillong, hereby transfer the cases of the persons, the particulars of which are mentioned in the schedule below from the ..... gauhati had made assessments of their income for last several years. however, searches of the premises of their firm ..... cases of the petitioners from the income-tax officer at gauhati to the income-tax officer, company circle in new delhi, in exercise of the power conferred by section 127 of the i.t. act, 1961, for short 'the act'.3. it is claimed by the petitioners that they are residents of gauhati, and the income-tax officer, for short 'ito', at .....
Tag this Judgment!Court : Guwahati
Reported in : (1983)35CTR(Gau)18,[1984]145ITR400(Gauhati)
..... , new delhi. the extract of the notice is quoted :'in exercise of the powers conferred by sub-section (1) of section 127 of the income-tax act, 1961 (43 of 1961), i, commissioner of income-tax, north eastern region, shillong, hereby transfer the cases of the persons, the particulars of which are mentioned in the schedule below from the ..... gauhati had made assessments of their income for last several years. however, searches of the premises of their firm ..... cases of the petitioners from the income-tax officer at gauhati to the income-tax officer, company circle in new delhi, in exercise of the power conferred by section 127 of the i.t. act, 1961, for short 'the act'.3. it is claimed by the petitioners that they are residents of gauhati, and the income-tax officer, for short 'ito', at .....
Tag this Judgment!Court : Guwahati
..... transfer of the assessment to any other assessing officer, it is always open to the petitioner to move the concerned authority under section 127 of the income-tax act, 1961.12. subject to the aforesaid observations, this writ petition has no merit and is accordingly dismissed. the interim order passed by this court on december 1 ..... to a substantive provision, whereas making of award within the prescribed period is basically procedural. mr. joshi accordingly contended that the very chapter-xiv of the income-tax act, 1961, in which section 143 is included has been titled 'procedure for assessment' and thus section 143(2) is not a substantive provision but a procedural ..... liable to be quashed on the ground of limitation.4. in reply, mr g.k. joshi, learned standing counsel, appearing for the income-tax department, submitted that section 143 of the income-tax act, 1961, is a procedural provision and hence the law as it stood on the date of the impugned notice dated october 27, 1992, would .....
Tag this Judgment!Court : Guwahati
..... ' cases from the jurisdiction of the income-tax officer, tinsukia (ward-i), to respondent no. 1 under section 127 of the income-tax act, 1961 (for short 'the act'). the petitioners submitted their reply indicating about the inconvenience that would ensue on such transfer. according to the petitioners, neither sanction thereafter was taken ..... legality and validity of transferring the file of the assessee under section 127 of the income-tax act, 1961, is the subject-matter of both the writ petitions.2. the material facts leading to the filing of both the cases are given below. the petitioners are assessees under the income-tax act who were served with notices dated may 13, 1992, proposing the transfer of the petitioners .....
Tag this Judgment!Court : Guwahati
..... question to be considered is whether surtax paid can be deducted under section 37 of the income-tax act. 17. learned counsel for the assessee placing reliance on the definition of 'tax' in clause (43) of section 2 of the income-tax act, 1961, argued that surtax is not a tax under the income-tax act and, therefore, deduction under section 37 is not prohibited. the calcutta high court, in the first ..... arise. this is how the gujarat high court reasoned out for not deducting surtax under section 37 of the income-tax act, 1961. 13. the rajasthan high court in associated stone industries (kota) ltd. v. cit held that surtax was a tax on profits computed under the income-tax act, 1961. the deduction of surtax is prohibited under section 40(a)(ii) and, therefore, was not allowed to be deducted .....
Tag this Judgment!Court : Guwahati
..... or extracting coal or any part of such land, in this act referred to as 'coal mine'. income-tax act, 1961:4. the meaning of the expression 'agricultural income', being relevant in the present context, as provided under section 2(1a) of the income-tax act, 1961 (for short, 'the central act'), may be noted as under:2.(1a) 'agricultural income' means(a) any rent or revenue derived from land which is ..... in the assessment under the income-tax act, 1961:provided further that in case of agricultural income from cultivation and manufacture of tea the agricultural income for the purposes of this act shall be deemed to be that portion of the income from cultivation, manufacture and sale which is agricultural income within the meaning of the indian income-tax act and shall be ascertained by computing the income from the cultivation, manufacture and .....
Tag this Judgment!Court : Guwahati
..... of deduction in respect of unpaid provision is not an allowable deduction either under section 8(2)(e) or section 8(2)(f)(vii) of the agricultural income-tax act, 1939, for short 'the act'.5. section 8(2)(f)(vii) reads as follows : '(vii) any expenditure (not being in the nature of capital expenditure) laid out or expended ..... computed for deduction. however, there is no such identical provision in the assam agricultural income-tax act. section 37 of the act provides, for such allowance.9. it is the case of the petitioner-company that they are maintaining their accounts in the mercantile system. in the ..... on the word 'paid' and drawing reference to section 43b of the income-tax act, held that the tax, duty, cess or fee not paid during the accounting year cannot be allowed to be deducted. section 43b of the income-tax act is very specific and provides that only the tax, duty, cess or fee actually paid in the accounting year shall be .....
Tag this Judgment!Court : Guwahati
..... and reasonable opportunity of being heard was given to the assessee in terms of the proviso to sub-section (1) of section 31 of the assam agricultural income-tax act, 1939 ?' 2. the assessee carries on business of cultivation, manufacture and sale or supply of tea. for the assessment year 1978-79, the company ..... :'(i) whether, in the facts and circumstances of the case, the order of the assessment passed by the agricultural income-tax officer by way of rectification under section 31(1) of the assam agricultural income-tax act, 1939, has been rightly set aside when such order had the effect of enhancing the assessment?(ii) whether, in ..... circumstances of the case, the learned board was justified in upholding the order of the assistant commissioner of taxes setting aside the order of rectification passed under sub-section (1) of section 31 of the assam agricultural income-tax act, 1939, which was prima facie violative of the mandatory requirements contained in the provision to the aforesaid .....
Tag this Judgment!Court : Guwahati
..... i shall be constrained to take recovery measures as per various provisions of sections 222 to 232 of the income-tax act, 1961, and also as per second schedule to the income-tax act, 1961.hope you will co-operate in the matter.yours faithfully, (sd.) s. r. dutta,tax recovery officer-4, guwahati.' 3. the challenge has been made on the ground that under section 225/226 of ..... the income-tax act, the tax recovery officer is the competent authority to grant instalments and he being a quasi-judicial authority, he cannot .....
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