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
..... items included in the list of matters about which the provincial legislatures could alone legislate. the result was that the indian income-tax act excluded agricultural income from being assessable to income-tax and the provincial income-tax acts made the same liable to taxation. the position is the same under the constitution of india which came into force on ..... conversion of capital into cash or it merely represents the proceeds of capital. the question as to what is conveyed by the expression 'income' as used in the indian income-tax act arose in commissioner of income-tax v. shaw wallace & co. (1932) 59 i.a. 206 : a.i.r. 1932 p.c. 138.15. ..... diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital. receipts.10. the assam agricultural income-tax act defines agricultural income as follows:(a) 'agricultural income' means-(1) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land revenue .....
Tag this Judgment!Court : Guwahati
..... included in the list of matters about which the provincial legislatures could alone legislate. the result was that the indian income-tax act excluded agricultural income from being assessable to income-tax and the provincial income-tax acts made the same liable to taxation. the position is the same under the constitution of india which came into force ..... diminution of the capital, however small. the receipts in these circumstances ought to be treated as capital receipts.the assam agricultural income-tax act defines agricultural income as follow :- "(a) agricultural income means - (1) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to ..... questions of law have been referred to this court under section 28(2) of the assam agricultural income-tax act, 1939, hereafter called the assam act, by the member, assam board of agricultural income-tax shillong.the references in all these nine cases were made as a result of petitioner filed by different .....
Tag this Judgment!Court : Guwahati
..... voter by describing himself as an employee of one isaque khan at a salary of rs. 110/- p.m. he also noticed that the accused was not paying any income-tax.58. the defence evidence is also voluminous. no less than 61 witnesses were examined. some witnesses are men of status & position. these witnesses have deposed that the accused ..... v. state of bihar' air (37) 1950 fat 322, the validity of the provisions contained in clause (b) of sub-section (1) of section 2, bihar maintenance of public order act (act iii (3) of 1950), under which the petnr. was forbidden from going to any place in the districts of singbhum & manbhum was called into question. in ' : [1950]1scr519 ..... delhi not to remain in the delhi district & immediately to remove himself from the district & not to return to it. the order was under the east punjab public safety act (act v (5) of 1949). in the last mentioned two cases also the petnrs. were regarded as entitled to the protection afforded to them by article 19 & the question .....
Tag this Judgment!Court : Guwahati
..... the applicants advocate that as no proviso analogous to the 2nd proviso contained in section 33a of the indian income-tax act has been enacted in the assam agricultural income-tax act, 1939, the observation of their lordships of the privy council cannot be said to apply to ascertain the meaning of words used in ..... lordships of the privy council has been given statutory effect by the insertion of the 2nd proviso to sub-section (2) of section 33a of the indian income-tax act which enacts that an order by the commissioner declining to interfere will not be deemed to be an order prejudicial to the assessee.it was contended by ..... the petitioner" by their lordships of the privy council one which is equally applicable to the relevant words contained in section 28(2) of the assam agricultural income-tax act. at the bottom of page 317 of the report appear the following observations of their lordships of the privy council :-"their lordships have felt much doubt whether .....
Tag this Judgment!Court : Guwahati
..... of the statute should not be applied retrospectively in the absence of express enactment or necessary intendment.' 9. this decision is based on delhi cloth and general mills co. v. income-tax commrs. delhi, a. i. r. 1927 p. c. 242. in asikannessa bibi v. dwijendra krishna, a.i.r. 1931 cal. 92 (2), mallik j. held that 'every ..... , must be presumed to be intended not to have a retrospective operation.' the rule so stated was applied by him to an amendment of section 174, bengal tenancy act. 10. it is clear that the rights which the raiyat acquired under the original agreement made prior to the amendment would remain intact and would not be impaired by ..... fixed by the section. it was later on amended. the amendment abolished the maximum limit. the learned judges of the calcutta high court held that though under the old act rent in excess of specified maximum was not recoverable, the agreement providing for it was not itself cancelled or condemned. when the old section was amended and the maximum .....
Tag this Judgment!