Judgment Search Results Home > Cases Phrase: income tax act 1961 section 127 power to transfer cases Court: karnataka Page 1 of about 577 results (0.198 seconds)

The Deputy Commissioner Of Income Tax Vs. Sunil Kumar Sharma

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

The Deputy Commissioner Of Income Tax Vs. Sri. Kandaswamy Rajendra

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

The Commissioner Of Income Tax Vs. Sunil Kumar Sharma

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

Y. Moideen Kunhi and Co. and Others Vs. Income-tax Officer and Others

Court : Karnataka

Reported in : [1993]204ITR29(KAR); [1993]204ITR29(Karn); 1993(37)KarLJ437

..... circle-iii, bangalore). the order dated october 7, 1992, communicated to the petitioner reads as follows : 'in exercise of the powers conferred under section 127(2) of the income-tax act, 1961, the chief commissioner of income-tax, bangalore, hereby transfers the cases, the particulars of which are mentioned in columns 2 and 3 of the schedule below, from the assessing officer in column 4 to ..... files are with several different assessing authorities at mangalore. 2. the chief commissioner of income-tax, bangalore (third respondent) initiated proceedings under section 127 of the income-tax act, 1961 ('the act', for short), for transfer of the income-tax cases of all the petitioners from their respective jurisdictional assessing authorities to the assistant commissioner of income-tax, central circle-iii, bangalore (second respondent). the respective earlier assessing authorities are impleaded .....

Vidyavathi Kapoor Trust Vs. Chief Commissioner of Income-tax and Other ...

Court : Karnataka

Reported in : (1991)99CTR(Kar)269; ILR1991KAR3414; [1992]194ITR584(KAR); [1992]194ITR584(Karn)

..... [1972]84itr616(delhi) (delhi) in which the headnote reads : 'all that clause (a) of section 147 of the income-tax act, 1961, requires is that the income-tax officer must have reason to believe that income chargeable to tax has escaped assessment and not that he should launch an investigation and come to a positive finding before issuing the notice. there ..... sale makes the position clear : '10.3. in the event of the schedule propety being acquired under the provisions of chapter xx-c of the income-tax act, 1961, then this agreement shall be treated as cancelled without any of the aforementioned penal consequences and the vendors shall refund the entire advance to the purchasers ..... mohan buildings has been purchased by the appropriate authority, vide their order under section 269ud(1) dated 24-1-91, under chapter xx-c of the income-tax act, 1961, for the central government, the agreement between us and m/s. rajatha trust represented by k. v. shivakumar, sole trustee dated 28-11-90 for .....

Bpl Limited Rep. by Its General Manager Corporate Taxation and Audit S ...

Court : Karnataka

Reported in : (2007)208CTR(Kar)346; [2007]293ITR321(KAR); [2007]293ITR321(Karn)

..... ors. (2001) 247 itr 210. the patna high court has ruled that the interest under sections 234a and 234b of the income tax act, 1961, is leviable on the tax on the total income as declared in the return and not on the income as assessed and determined by the assessing authority. in the absence of any specific order of the assessing authority interest could not be ..... the appellant.2. appellant filed its return for the assessment year 1993-94 before the deputy commissioner of income tax, trichur, kerala. though originally intimation was issued under section 143(1)(a) of the income tax act, the assessment was taken up for scrutiny subsequently. during the income tax proceedings, internal audit was taken and there was an audit objection dated 17.8.1995 to the assessing .....

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

..... any law for the time being in force, the amount payable under this scheme by the declarant shall be determined at the rates specified hereunder, namely : -- (a) where the tax arrear is payable under the income-tax act, 1961 (43 of 1961),-- (i) in the case of a declarant, being a company or a firm, at the rate of thirty-five per cent. of the disputed ..... 1. the petitioner is an assessee under the income-tax act, 1961 (the 'i. t. act' for short). for the assessment year 1995-96 (accounting period ended on march 31, 1995), the appellant filed his return on march 26, 1997, declaring a total income of rs. 2,59,030. his return was processed under section 143(1)(a) on september 27, 1997. as it was a survey .....

Shri M a Zahid Vs. Assistant Commissioner of Income Tax (Osd)

Court : Karnataka

..... for pronouncment this day, john michael cunha. j, made the following:- order whether a person issued with a notice under rule 73 of the second schedule of the income tax act 1961 is entitled to invoke section 438 of cr.p.c. is the question that arises for consideration in this petition. the contextual background giving rise to the above ..... (central range-1), bangalore for a.y. 2007-08 for recovery of arrears in your case along with the interest payable under section 220(2) of the income tax act, 1961 and it is proposed to execute the above certificate by arrest and imprisonment of your person; you are hereby required to appear before the undersigned on the 02nd ..... the doors of this court on the apprehension that he is likely to be arrested by the assistant commissioner of income tax (osd) pursuant to the notice at annexure-b . placing reliance on section 276-c of the income tax act, 1961, and part ii of the first schedule of the code of criminal procedure, learned counsel has put forth a .....

Visalakshi Vs. Income-tax Officer, City Circle Ii, Bangalore and ors.

Court : Karnataka

Reported in : [1968]67ITR150(KAR); [1968]67ITR150(Karn)

..... , 1964. 60. under the first proviso, the deposit has to be made either within thirty days of the service of notice of demand under section 156 of the income-tax act, 1961, or by june 30, 1964, whichever is earlier. so, if the period of thirty days after the service of the notice of demand expired before june 30, ..... of the assessment year commencing on april 1, 1963, could be made within thirty days of the service of the notice of demand referred to in section 156 of the income-tax act, 1961, for that year, or by march 31,1964, whichever date was earlier, for march 31, 1964, specified in this proviso, june 30, 1964, weak later substituted. ..... contention was sought to be derived from the interpretation placed upon section 29 of the income-tax act, 1922(xi of 1922), which corresponds to section 156 of the income-tax act 1961 (43 of 1961). on the foundation that these sections authorise a notice of demand when any tax, interest, penalty or fine or the like is payable in consequence of an order .....

Commissioner of Wealth-tax Vs. G.E. Narayana and Others

Court : Karnataka

Reported in : [1992]193ITR41(KAR); [1992]193ITR41(Karn)

..... the charge is related to the net wealth of the person concerned. 10. under the income-tax act also, the hindu undivided family is a person assessable to tax. there were almost similar situations which arose under the provisions of the indian income-tax act, 1922, as well as under the present income-tax act, 1961, in connection with the assessment of the hindu undivided family. one such situation resulted in ..... the enactment of section 25a in the earlier income-tax act, 1922. the said provision was enacted to get over the difficulty caused when a hindu undivided family had .....