Court : Supreme Court of India
Reported in : (2008)216CTR(SC)97; [2008]300ITR302(SC); 2008(2)KLT584(SC); 2008(6)SCALE477; (2008)11SCC573
..... s.b. sinha, j.1. leave granted.2. interpretation/ application of section 127 of the income tax act, 1961 (for short, 'the act') vis-`-vis the provision regarding block assessment is in question in this appeal which arises out of a judgment and order dated 2.4.2004 passed by the high court ..... to. [see new india insurance v. nusli neville wadia : air2008sc876 . thus, in the context of a statute, the word 'any' may be read as all in the context of the income tax act for which the power of transfer has been conferred upon the authorities specified under section 127. 12. we have no hesitation in arriving at the conclusion that the power under ..... is a well-settled principle of interpretation of statute that a provision must be construed in such a manner so as to make it workable. when the income tax act was originally enacted, chapter xivb was not in the statute book. it was brought in the statute book only in the year 1996. 10. the power of transfer is in .....
Tag this Judgment!Court : Delhi
Reported in : [2000]241ITR152(Delhi)
..... since july, 1984, the two petitioners were having their business/profession and also residence at delhi, the issuance of notices under section 148 of the income-tax act, 1961, by the assessing authority exercising jurisdiction to make the original assessment on the date of issuance of the notice cannot be found fault with.25. in ..... by them seeking quashing of an order, under section 124(2) of the income-tax act, 1961, passed by the commissioner of income-tax, delhi-vii, and also seeking quashing of the notices under section 148 of the act issued by the assistant commissioner of income-tax (investigation circle 11(1)) new delhi, for the assessment years 1987-88 to ..... holds jurisdiction over the area where the assessees are carrying on their business/profession. here, his jurisdiction is clearly determined by section 124(1) of the income-tax act. . .13. in view of the facts discussed above, i am convinced that the natural jurisdiction over the two assessees lies with the assessing officer at .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)10ITD136(Delhi)
..... facts and law. the learned authorised representative of the assessee strongly relied on the provisions of law as contained in sections 123, 127 and 144b of the income-tax act, 1961 ('the act') and contended that there was inherent lack of jurisdiction on the part of the iac, indore, since he was not competent in law to have assumed ..... the iac, bhopal range, bhopal, also forwarded the draft order along with the objection to the iac (assessment), indore, for issuing necessary directions under section 144b of the income-tax act. the iac (assessment), indore, has issued the directions dated 21-8-1980. this order is being passed keeping in view the directions issued by the iac (assessment), ..... . 1 lakh, he forwarded the draft order dated 25-2-1980 to the assessee on 26-2-1980, in view of the provisions of section 144b of the income-tax act. the assessee filed objection to the said proposed additions and, therefore, the ito, b-ward, bhopal, referred the case to the iac, bhopal range, bhopal. .....
Tag this Judgment!Court : Kolkata
Reported in : 81CWN699,[1978]114ITR379(Cal)
..... particularly in view of the authority and power conferred on court in such 'other' proceeding. the supreme court observed, while considering section 132(5) of the income-tax act, 1961, as follows :'the court in exercising its powers under article 226 has to mould the remedy to suit the facts of a case. if in a particular ..... extend the period of limitation in absence of requisite provision in that regard. we have already seen that subsection (3) of section 153 of the income-tax act, 1961, is a substantive provision of law. it provides, inter alia, in respect of a proceeding before any court, otherwise than by way of appeal or reference ..... 109itr470(cal) whereby the connectedrule was discharged.2. the petitioner-appellant is an assessee under the income-tax act, 1961, and was being duly assessed till the assessment year 1969-70 by the income-tax officer, 'a' ward, karimganj. the central board of direct taxes passed the following order in respect of the assessee on december 23, 1972.'fno. 185/141/ .....
Tag this Judgment!Court : Delhi
Reported in : (1990)84CTR(Del)7; [1990]185ITR129(Delhi)
..... a) of the income-tax act, 1961, transferring the income-tax proceedings of the petitioner which were pending before the assistant commissioner, company circle 3(1), new delhi, to the assistant commissioner, special circle, meerut. this order was passed by the commissioner of income-tax, delhi iii, with the concurrence of the commissioner of income-tax, meerut. 2. ..... by the commissioner of income-tax, meerut, from the assistant commissioner of income-tax, special circle-1, muzaffarnagar, to the assistant commissioner of income-tax, special circle, meerut. this order was passed under section 127 of the income-tax act as well as under the relevant provisions of the wealth-tax act and the gift-tax act. it is mentioned ..... being transferred by another order dated december 27, 1989. 7. it was also contended that the provisions of section 127(2) of the income-tax act were ultra virus as it contained no guidelines on the basis of which the transfer could be effected. we are unable to agree with this .....
Tag this Judgment!Court : Mumbai
Reported in : (2009)222CTR(Bom)634; [2009]316ITR98(Bom); [2009]182TAXMAN198(Bom)
..... facts and in the circumstances of the case, the tribunal failed to appreciate that under section 8 of the wt act, the officer having jurisdiction under the it act had to perform the functions under the wt act also, particularly when the transfer of income-tax case under section 127 of the it act, 1961 was held to be valid and consequently the combined operation of section 127 of ..... it act and section 8 of the wt act gave proper jurisdiction to the iac, assessment range-vii (a)?3. whether on the facts .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]125ITR491(Cal)
..... of the i.t. act, 1961, provides for income-tax authorities. part a containing sections 116 to 119 is concerned with income-tax authorities; section 116 speaks of income-tax authorities with, (a) the cbdt at the apex, thereafter, (b) the directors of inspection, (c) commissioners of income-tax, (d) assistant commissioners of income-tax who may be either aacs or lacs of income-tax, (e) income-tax officers, and (f) inspectors of income-tax. under section 117 ..... with headquarters at calcutta. 2. in pursuance of sub-section (1) of section 123 of the i.t. act, 1961 (43 of 1961), and in partial modification of the existing orders on the subject, i, commissioner of income-tax, west bengal iii, calcutta, hereby direct that the inspecting assistant commissioner of income tax, range xxii, calcutta, shall to the exclusion of all other inspecting assistant commissioners of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1978]112ITR512(AP)
..... limited, kamavaram, khammam district. he has filed these four writ petitions seeking to quash the orders of the income-tax officer, khammam, passed under section 144 of the income-tax act, 1961, making the best judgment assessments for the income-tax assessment years 1967-68, 1968-69, 1969-70 and 1970-71.2. the facts giving rise to these writ ..... which the assessment was made, cannot be raised without resorting to the proceedings under section 146. in that case, dealing with corresponding provisions under the indian income-tax act, 1922, it was observed that in an appeal against an assessment under section 23(4), the validity of the notice under section 34(1)(a) in ..... recourse to that machinery and to approach the high court directly against the action......where the party feeling aggrieved byan order of an authority under the income-tax act has an adequate alternative remedy which he may resort to against the improper action of the authority and he does not avail himself of that remedy .....
Tag this Judgment!Court : Rajasthan
Reported in : (1981)25CTR(Raj)182; [1982]136ITR139(Raj)
..... . 589):'it would be prudent if the principles of natural justice are followed where circumstances permit, before any order of transfer under section 5(7a) of the act is made by the commissioner of income-tax or the central board of revenue, as the case may be, and notice is given to the party affected and he is afforded a reasonable opportunity of ..... are directed against the order, dated march 4, 1981, passed by the central board of direct taxes (hereinafter referred to as 'the board') in exercise of the powers conferred by sub-section (1) of section 127 of the i.t. act, 1961 (hereinafter referred to as 'the act'), whereby the cases of the petitioners were transferred from the ito, trust circle, jaipur, to the .....
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