Judgment Search Results Home > Cases Phrase: income tax act 1961 section 127 power to transfer cases Court: jammu and kashmir Page 1 of about 2 results (0.063 seconds)

Tilak Raj Vs. State of J. and K. and ors.

Court : Jammu and Kashmir

Reported in : [1982]49STC220(NULL)

..... only appropriate to observe that the legislature would be well-advised in case a provision corresponding to section 127 of the indian income-tax act, 1961, is added to the jammu and kashmir general sales tax act. but unless such a provision is there, no fault can be found with the order impugned in the writ petition.12. ..... was only enacted for administrative convenience and in the absence of any right to prior notice or prior hearing guaranteed to the assessee under the provisions of the income-tax act itself, it could not be said that section 5(7a) suffered from any vice of unconstitutionality. they, therefore, upheld its constitutional validity, but at the ..... v. union of india : [1957]31itr565(sc) , that the explanation did not bring any substantial change in the nature of section 5(7a) of the income-tax act, 1922, and that its constitutional validity was still open to challenge, as it gave unfettered powers to the authorities mentioned therein to order transfer of cases, without laying .....

M.i.E and R and anr. Vs. Commissioner of Sales Tax and ors.

Court : Jammu and Kashmir

..... on the facts and circumstances relevant for the purpose. the petitioner has also relied upon exemption granted to the petitioner under the income tax act. the provisions of uip act and income tax act regarding exemption are:provision of income tax act provisions of j&k; urban immovableproperty tax actsection 2(15) sub-section 1 of section 4'explanation''charitable purpose' includes relief 'charitable purpose' includes reliefof the poor, education, medical ..... the records were also produced before the appellate authority, which include books of accounts, copies of assessment order under the income tax act whereunder the petitioner was considered a charitable institute and granted exemption from payment of tax under section 10(22) of the income tax act. the petitioner also claimed violation of principle of natural justice. appeal preferred by the petitioner came to be accepted by .....

Commissioner of Income-tax Vs. Devson Ltd. and Kashmir Fruit and Chemi ...

Court : Jammu and Kashmir

Reported in : [1975]98ITR311(J& K)

..... of the case, the tribunal was justified in holding that the assessee-company was entitled to the exemption provided under section 84 of the income-tax act, 1961 ?' in our opinion, the answer to the reference lies within a narrow compass and on the facts found by the two tribunals of ..... manufacture of alcoholic spirits after taking a licence from the government in 1961, it became a new undertaking and was, therefore, entitled to the benefit conferred on such an undertaking by section 84(2)(ii) of the income-tax act. it was argued that even if the new company be deemed ..... . the appellate assistant commissioner reaffirmed his decision on remand and held that the assessees were entitled to rebate under section 84 of the income-tax act. the appellate assistant commissioner also held that the punjab and haryana ruling referred to by the tribunal had no application to the facts ..... right in deciding that the assessees were entitled to the exemption provided under section 84 of the income-tax act of 1961. .....

R.K. Salhotra Vs. Ito

Court : Jammu and Kashmir

Reported in : [2002]125TAXMAN624(NULL)

..... force of law. the reason given for this was that these circulars are issued in the exercise of power conferred under section 119 of the income tax act, 1961. these circulars, it was observed are in the nature of administrative relief. at page 40 of the judgment, it was observed that it is not open to the department ..... . cit : [1999]237itr889(sc) is a decision of the supreme court of india. this is for the same proposition. it was observed ..... it would also be apt to refer to a division bench judgment of this court in the case of cit v. abdul ahad najar (2001) 114 taxman 655 (j&k;). the view expressed was that the circulars issued under section 119 of the income tax act, 1961 are binding and effective and can be taken note of. another decision reported as uco bank v .....

Commissioner of Income-tax Vs. Trehan Enterprises

Court : Jammu and Kashmir

Reported in : [2001]248ITR333(J& K)

..... tribunal, amritsar bench, arnritsar, has stated the case under section 256(1) of the income-tax act, 1961, for opinion of this court. the question on which opinion is sought for, is as under :'whether, on the facts and in the circumstances of the case, the tribunal ..... the whole gamut of this case, it is necessary to notice the legal provisions applicable to this case as well as the facts thereof. under section 80hh of the income-tax act, certain deductions in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas are allowed. the extent of such deductions while computing the ..... to similar effect is the decision of the said court reported in cat v. indian express (madurui) (pvt.) ltd. : [1983]140itr705(mad) .14. that under section 254 of the income-tax act, the appellate tribunal after giving both the parties to the appeal an opportunity of being heard passes such orders thereon as it thinks fit. the amplitude and scope of such .....

S. Mubarik Shah Naqshbandi Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Reported in : [1977]110ITR217(J& K)

..... tribunal, chandigarh bench (hereinafter referred to as 'the tribunal'), has referred the following questions to this court under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'):'(1) whether the provisions of sections 144 and 156 are procedural or substantive ? (2) even if it be conceded that the provisions are procedural, whether ..... the assessment for the year 1942-43 was completed on march 24, 1947. the assessment order as well as the demand notice under section 29 of the indian income-tax act, 1922, was despatched on march 25, 1947, but the same was received by the assessee on april 2, 1947. the question for consideration before the ..... we turn to section 29 what it provides is that when any tax, penalty or interest is due in consequence of any order passed under or in pursuance of the income-tax act, the income-tax officer shall serve upon the assessee or other person liable to pay such tax, penalty or interest a notice of demand in the prescribed form .....

Commissioner of Income-tax Vs. Mohd. AmIn Tyamboo

Court : Jammu and Kashmir

Reported in : (1980)14CTR(J& K)190,[1980]125ITR375(J& K)

..... was that the 10% limit as contemplated by section 23(2) of the i.t. act, 1961 (shortly ' the act '), was relatable to the total income of the assessee without including therein the minor's income assessable in his hands under section 64 of the act. the ito repelled the contention. on appeal, the aac disagreed with the ito and upheld the ..... whether, on the facts and circumstances of the case, the tribunal was right in holding that under ' total income ' as laid down in section 5 the basis of charge of income-tax tantamounts to gross total income as denned in section 80b(5) of the act ' 4. section 23(2) reads :' where the property consists of- (i) a house in the occupation ..... of ' his own residence ' unmistakably shows that the owner in question must be a natural person, that is, what is known in income-tax law as ' an individual '. therefore, when the proviso speaks of total income of the owner, it is in this sense that the word 'owner' has been used in it. it has no other significance. it .....

Commissioner of Income-tax Vs. Jammu and Kashmir Co-operative Supply a ...

Court : Jammu and Kashmir

Reported in : [2001]248ITR289(J& K)

..... incidental charges for handling of chemical fertilizers as the sole agent of the jammu and kashmir state government is exempt from the charge of tax under the provisions of section 80p(2)(e) of the income-tax act, 1961 ?'2. the assessee is a co-operative society. it was appointed by the government of jammu and kashmir its sole agent for ..... assessment year 1974-75, the assessee claimed deduction under section 80p of the income-tax act, 1961 ('the act'), in respect of the profits from the above activity. the income-tax officer did not allow the claim of the assessee as he was of the opinion that the income of the assessee from handling of the fertilizers was not covered by section 80p ..... b.p. saraf, c.j.1. by this reference under section 256(1) of the income-tax act, 1961 ('the act'), at the instance of the revenue, the income-tax appellate tribunal, amritsar bench, amritsar ('the tribunal'), has referred the following question of law to this court for opinion :'whether, on the facts and in the .....

Commissioner of Income-tax, Amritsar Vs. Jandk Co-operative Supply and ...

Court : Jammu and Kashmir

..... -incidental charges for handling of chemical fertilizers as the sole agent of the j&k; state govt. is exempt from the charge of tax under the provisions of section 80p(2)(e) of the income-tax act, 1961?' 2. the assessee is a co-operative society. it was appointed by the government of jammu and kashmir its sole agent for the ..... for the assessment year 1974-75, the assessee claimed deduction under section 80p of the income-tax act, 1961 ('act ') in respect of the profits from the above activity. the income-tax officer did not allow the claim of the assessee as he was of the opinion that the income of the assessee from handling of the fertilizers was not covered by section 80p(2 ..... b.p. saraf, c.j.1. by this reference under section 256(1) of the income-tax act, 1961 ('act'), at the instance of the revenue, the income-tax appellate tribunal, amritsar bench, amritsar ('tribunal') has referred the following question of law to this court for opinion:'whether, on the facts and in the circumstances of .....

Fairdeal Motors and Smt. Shama Mir Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Reported in : [1975]101ITR687(J& K)

..... the assessee has, however, made a grievance of the rejection of the assessee's petition under sub-sections (4) and (5) of section 66 of the income-tax act by the high court, he has contended that the first question and the third question were interconnected and even though the tribunal had refused to refer the first ..... references by the income-tax appellate tribunal, delhi bench, under section 256 of the income-tax act (hereinafter referred to as the act), stating the following questions of law for our opinion :in the case of fair deal motors '1. whether, on the facts and in the circumstances of the case, the letter of the commissioner of income-tax dated march 13, ..... of the tribunal making refere ices to this court at the instance of the assessees. in income-tax reference no. 6 of 1973, messrs. fairdeal motors v. commissioner of income-tax, the assessees were registered as a firm under the act with the following partners sharing profits in the ratio shown against each:shri bashir ahmad 25% .....