Court : Chennai
Reported in : (1998)62TTJ(Mad)432
..... cit : [1998]229itr383(sc) , in which it was held as under :'under section 254 of the income tax act, 1961, the tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders ..... section 253 of the income tax act, 1961 provides for an appeal to the tribunal against the various decisions of the income tax ..... the learned departmental representative pointed out that there was retrospective amendment by the finance act, 1990, to section 28 of the income tax act, by which sections 28(iiib) and 28(iiic), which read as under, have been added and the income by way of cash incentive received by the assessee was made chargeable to income-tax under the head 'profits and gains of business or profession' with effect from 1-4- 1967, and 1-4-1972, respectively :'28(iiib) cash assistance (by whatever name called) ..... the departmental representative has drawn our attention to section 37(5) of the income tax act and stated that the section includes for the purpose of disallowance not only guest house maintained by the assessee, but also the guest house taken on hire ..... if the legislature wilfully omits to incorporate something of an analogous law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambiguous, the court is not competent to supply the omission by engrafting on it or introducing in ..... opportunity for claiming the deduction for which he has wilfully omitted to fulfil certain conditions. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2004)90ITD525(Mum.)
..... held, rejecting the contention of appellant, (i) on the facts, that the assessment proceeding remained stayed during the entire period from march 17, 1975 to march 31, 1977, by successive order of the court and in view of clause (ii) of explanation 1 to section 153 of the income tax act, 1961, the assessment order dated march 31, 1977, was not barred by limitation.17. ..... to the question of applicability of section 12(2) of the limitation income tax act, 1961, shri dastur pointed out that the aforesaid provisions are applicable to an appeal or an application for leave to appeal or for revision or for review of a judgment.apparently, the section does not apply to an assessment. ..... if the legislature willfully omits to incorporate something of an analogues law in a subsequent statute, or even if there is a casus omissus in a statute, the language of which is otherwise plain and unambiguous, the court is not competent to supply the omission by engrafting on it or introducing in it, under the guise ..... 1 u/s 146 of the said act seeking to reopen the assessments for the assessment year 1994-95." ..... section 146 does not empower the ito to condone the delay in making an application for the cancellation of a best judgment assessment under ..... 146 and any delay in making such application cannot be ..... (146 itr 506), the learned counsel for the assessee invited our attention to the ratio of the judgment, which is reproduced below from the head note : - "an enactment being the 'will of the legislature, the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1990]183ITR83(P& H)
..... the following question is referred for the consideration of this court : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that it is only under section 146 of the income-tax act, 1961, that the assessee could urge that he had complied with the notice under section 142(1) of the act and, therefore, the assessment was rightly made under section 144 of the act ?' 2. ..... the amritsar bench of the income-tax appellate tribunal, amritsar, had made this reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the ..... is not disputed that the provisions of sections 23, 27 and 34 of the indian income-tax act, 1922, are in pari materia and identical with the provisions now embodied in sections 144, 146 and 142(1) of the act. ..... validity of the making of the assessment ex parte under section 144 of the act without availing of the remedy provided under section 146 of the act, it was further held that section 251 of the act sets out; the powers of the commissioner of income-tax (appeals) while disposing of an appeal, but such powers will not extend to going into the validity of the assessment made by the income-tax officer under section 144 of the act where the assessee had not availed of the remedy provided ..... the income-tax officer observed that the assessee intentionally omitted to produce the bank pass books and account books in response to the notice issued under section 142(1) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR293(All)
..... assessees and not by a genuine desire to discover concealed profits.the only other contention which needs consideration in these special appeals is, that the penalty notices issued to some of the assessees were wholly without jurisdiction, as section 271 of the income-tax act, 1961, under which they had been issued was applicable to cases arising out of assessment for the year before the 1st day of april, 1962. ..... the question has been raised whether action under these provisions is permissible with respect to assessment years before the commencement of the act.the income-tax act, 1961, came into force on april 1, 1962 section 297 of the act repealed the indian income-tax act, 1922, hereafter referred to as the old act. ..... p (2) section 124 of the income-tax act, 1961, provides that all income-tax officers shall perform their functions in respect of such areas or of such persons so classes of persons, etc. ..... his contention is that in cases where best judgment assessment has been made on account of failure to comply with the notice issued under section 142 of the act, the only method of getting that judgment set aside under the income-tax act is to make an application under section 146 of the said act in which all that is open to the assessees is to say that he did not have a reasonable opportunity to comply or was prevented by sufficient cause from complying with the notice. ..... any books of account or other documents has omitted or failed to produce.... .....
Tag this Judgment!Court : Delhi
Reported in : (1999)65TTJ(Del)1
..... although by inserting an explanationn in section 9(ii) of the income tax act, 1961, with effect from 1st april, 1979 by the finance act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services rendered in india, shall be regarded as income earned in india, yet all kinds of payments arising under a contract of employment are not liable to tax in india. ..... penalty proceedings under section 271c of the income tax act, 1961 were initiated and finalised by the deputy commissioner, range 23, new delhi, against the petitioner resulting into a ..... are the appeals preferred by the assessees against the common order of the commissioner (appeals) for the financial years 1989-90 to 1994-95 confirming the penalties levied under section 271c of the income tax act, 1961. ..... employees in japan (in addition to the salaries paid in india) which is admittedly paid for the work done by them for anpara-b project and the liaison office in india are taxable under the indian income tax act, 1961(2) if the amount of salaries so paid are taxable under the indian income tax act, whether the provisions of chapter xvii-b (s. ..... fact that no evidence of such legal opinion has been filed and the legal position was clear right from 1983 when finance act, 1983, added explanationn to section 9(1)(ii), subsequent events and acts of the appellant in this regard throw light on the intention of the appellant in respect of the acts done or omitted to be done earlier.5.20. .....
Tag this Judgment!Court : Mumbai
Reported in : (1986)50CTR(Bom)129; [1986]161ITR535(Bom); [1986]24TAXMAN251(Bom)
..... at the instance of the revenue, this reference is made under section 256(1) of the income-tax act, 1961, to pose the question :'whether the tribunal was right in holding that the deduction for municipal taxes was allowable under section 23(1) of the income-tax act, 1961, while determining the annual value in the case of self-occupied property ?'2. ..... high court in the aforementioned case of arvind narottam lalbhai dalpatbhai vada : [1976]105itr378(guj) , observed that the words which required interpretation, having regard to the argument before it (which is the argument before us) in sub-section (2) of section 23 of the income-tax act, 1961, were : 'the annual value shall first be determined as in sub-section (1) 'and' and further be reduced by one-half of the amount'. ..... dalvi, learned counsel for the assessee, that, on a construction of section 23 of the income-tax act, 1961, the assessee was entitled to deduct the municipal taxes that he had paid for the purposes of determining the annual letting value of his self-occupied house property. ..... in our view, the words 'and further be reduced' in sub-section (2) of section 23 of the income-tax act, 1961, do not lead to the conclusion that there has already been a reduction in the annual letting value by the application of the provisions contained in sub-section (1). .....
Tag this Judgment!Court : Chennai
Reported in : (2002)173CTR(Mad)171; [2002]253ITR139(Mad)
..... came to be served to the directors of the company, the petitioners in the writ petition, under section 179(1) of the income-tax act, 1961. ..... directed to show cause as to why they could not be held jointly and severally liable for the payment of the tax arrears and this notice seems to have been answered by one chandrasekara mudaliar, managing director of the company, who pointed out that a waiver petition was pending in respect of the interest under section 139(8) of the income-tax act as the arrears for the assessment year 1974-75 were only on account of the interest liability. ..... essentially that in spite of the efforts made as per the procedure followed in the income-tax act for recovery of the tax arrears when the said tax arrears cannot be recovered then alone the liability can be transferred under section 179(1) of the income-tax act to the directors. ..... out that the only effort which has been made for recovery of tax arrears is by way of a show-cause notice under sections 221 and 222 of the income-tax act which would be apparent from the contents of paragraph 4 of the order passed by the income-tax officer. ..... was, therefore, prayed that the proposed action under section 179 of the income-tax act should be stayed during the pendency of the appeal ..... therefore, better to remand the matter to the concerned authority who would consider all the aspects and then come to the conclusion regarding the proceeding under section 179(1) of the income-tax act and the resultant action thereof. .....
Tag this Judgment!Court : Chennai
Reported in : [2001]253ITR139(Mad)
..... notice came to be served to the directors of the company, the petitioners in the writ petition, under section 179(1) of the income tax act, 1961. ..... were directed to show cause as to why they could not be held jointly and severally liable for the payment of the tax arrears and this notice seems to have been answered by one chandrasekara mudaliar, managing director of the company, who pointed out that a waiver petition was pending in respect of the interest under section 139(8) of the income tax act as the arrears for the assessment year 1974-75 were only on account of the interest liability. ..... was the managing director while rajendran and surendran were the directors of the company during the relevant years and that they would be jointly and severally liable for the above mentioned tax arrears and the interest in terms of section 179(1) of the income tax act.this was objected to by filing a writ petition before the learned single judge. ..... suggests essentially that in spite of the efforts made as per the procedure followed in the income tax act for recovery of the tax arrears when the said tax arrears cannot be recovered then alone the liability can be transferred under section 179(1) of the income tax act to the directors. ..... points out that the only effort which has been made for recovery of tax arrears is by way of a show-cause notice under sections 221 and 222 of the income tax act which would be apparent from the contents of paragraph 4 of the order passed by the income tax officer. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)
..... the impugned notification is issued in purported exercise of power conferred on the central board of direct taxes by section 295 of the income-tax act, 1961, read with section 17(2) and section 192(2c) of the income-tax act ; that by virtue of the impugned notification, the central board of direct taxes has purported to supplement section 17(2) of the income-tax act by incorporating amendments in the existing income-tax rules. ..... required to be placed before parliament as mentioned in section 295 read with section 296 of the income-tax act and since the impugned rule has not been placed before parliament for approval, the impugned rule violates section 295 read with section 296 of the income-tax act, and, therefore, the impugned rule is bad in ..... the department, averment is made to the effect that the impugned notification amending rule 3 of the income-tax rules was placed before parliament under section 296 of the income-tax act on december 7, 2001, in the lok sabha and on december 18, 2001, in the rajya sabha ..... rules are required to be framed by the central board of direct taxes under section 295(1) of the income-tax act in this connection, it was submitted that under section 291(2)(c), the central board of direct taxes was required to make rules, which were proper and reasonable. ..... point is mentioned only to show that the function of the central board of direct taxes under section 295(1) of the income-tax act is not only to frame rules evaluating the benefit or amenity, but also to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC1017; (1975)4SCC16; [1975]3SCR735; 1975(7)LC275(SC)
..... gandhi, it is admitted that 'all assessment work of income tax' had been assigned to the chairman under office order dated january 1, 1964 which included matters relating to the reopening of assessments under section 34 of the income-tax act, 1922 or under section 147 of the income-tax act, 1961, but the paragraph adds that 'later with the approval of the central government this item of work was assigned to the member of ..... pursuant to the duty assigned to him under section 147 of the income-tax act, 1961 in the aforesaid rule 4 of the central board of direct taxes (regulation of transaction of business) rules 1964 ..... , central board of direct taxes gave sanction for the reopening of the assessments under section 147 of the income-tax act, 1961 in the aforesaid case on ..... of the central board of direct taxes that he should take up the work of according sanction of the board under section 151(1) for reopening of assessments under section 147 of the income-tax act, 1961 to which he consented.4. ..... by the high court of delhi arise out of six writ petitions filed by the respondent before us challenging the validity of six notices dated september 7, 1965 issued under section 148 of the income-tax act, 1961 (hereinafter referred to as the act). ..... the approval regarding the transfer of work relating to sanction under section 151(1) of income-tax act from the chairman to the member central board of direct taxes was accordingly referred to by me to the secretary, ministry of finance (department of .....
Tag this Judgment!