Judgment Search Results Home > Cases Phrase: income tax act 1961 section 155 other amendments Court: allahabad Page 99 of about 7,943 results (0.107 seconds)

Oriental Insurance Co. Ltd. Vs. Smt. Bhupender Kaur and ors.

Court : Allahabad

Reported in : II(2003)ACC349; III(2003)ACC50; 2004ACJ1130; 2003(1)AWC486

..... wife of the deceased.11. in any view of the matter, the non-payment of the income tax cannot rule out the possibility of the income of the deceased as claimed by his wife and if there was any default under the provisions of the income-tax act, that would have entailed in the penal consequences but could not nullify altogether the effect of the ..... cross-examination that the deceased did not pay income tax. so far as this aspect of the matter is concerned, the tribunal has rightly not given any importance to the aforesaid statement as he was examined only as a ..... .9. much stress has been laid by the learned counsel for the appellant on the failure of the claimants to produce any evidence showing that the deceased was paying any income tax.10. in this connection, it was also pointed out that the witness of the accident, p.w. 2, aditya mishra examined by the claimant had stated in the .....

Ashwani Dhingra Vs. Chief Cit and ors.

Court : Allahabad

Reported in : [2005]277ITR98(All); [2004]141TAXMAN651(All)

..... ashwani dhingra, seeks a writ, order or direction in the nature of certiorari quashing the notices issued by the income tax officer, ward-1, noida, respondent no. 4, on 20-11-2003 under section 148 of the income tax act, 1961, hereinafter referred to as the act, for the assessment years 1989-90 to 1994-95, collectively filed as annex. 8 to the writ petition ..... the embargo of period of limitation under section 149 to enable the authorities to re-open assessments not only on the basis of orders passed in proceedings under the income tax act but also on the order of a court in any proceedings under any law has to be applied prospectively on or after 1-4-1989, when the said ..... had filed an application for waiver under section 273a read with section 119 of the act before the chief commissioner,1 meerut on 3-1-2003. the application has been rejected vide order dated 23-7-2003 treating it to be premature. the income tax officer issued demand notice on 19-8-2003 calling upon the petitioner to pay a .....

Commissioner of Income Tax Vs. U.P. Co-operative Cane Union Federation ...

Court : Allahabad

Reported in : (2005)199CTR(All)175

..... of the case, the learned tribunal was justified in law in reversing the cit(a)'s findings and in cancelling levy of penalty of rs. one lakh under section 271b of the it act, 1961, for the asst. yr. 1990-91 ?'3. the assessment year, which is involved in the appeal, is the asst. yr. 1990 ..... appellant on the following questions of law :'(1) whether an assessee can be treated as having discharged the obligation placed upon it as per provisions of section 44ab of the it act, 1961, only by submitting provisional accounts on the ground that its accounts for the preceding year were still to be finalized ?(2) whether, on the facts and in the circumstances ..... not deal in sale of goods. the activities of the society were spread over the whole of the state. the assessee filed the return on 30th nov., 1990 declaring an income of rs. 86,83,906 for the asst. yr. 1990-91. the gross turnover of the assessee was rs. 6,38,00,000, as such, in view of the .....

Commissioner of Income-tax Vs. Himalyan Magnesite Ltd.

Court : Allahabad

Reported in : (2005)197CTR(All)153; [2005]276ITR56(All)

..... assessee-company was entitled to deduction under section 80j of the income-tax act, 1961 ?' 2. the facts giving rise to the present reference are as follows :3. the assessment year 1981-82 is involved. the assessee-respondent is a company ..... tribunal, delhi, at the instance of the revenue has referred the following question of law under section 256(2) of the income-tax act, 1961 (hereinafter referred to as 'the act') for the opinion of this court :'whether on the facts and in the circumstances of the case, the tribunal was justified in holding that the ..... : [1974]93itr548(bom) . the court interpreted the expression 'has begun or begins to manufacture or produced article' used in section 15c(2)(ii) of the old income-tax act, 1922. the question arose whether a mere trial production will be regarded as beginning to manufacture or produce articles. it was held that until the assessee reaches a stage .....

Commissioner of Income-tax Vs. Shiv Oil and Dal Mill

Court : Allahabad

Reported in : [2006]281ITR221(All)

..... 32a, the apex court held that the extraction and processing of iron ore amounts to 'production' within the meaning of the word in section 32a(2)(b)(iii) of the income-tax act, 1961.9. the tribunal has held that after purchasing the oil, the same was subjected to the process or treatment and what was sold by the assessee was not the same ..... tribunal has referred the following question of law under section 256(1) of the income-tax, 1961 (hereinafter referred to as 'the act'), relating to the assessment year 1987-88 for opinion to this court :whether, on the facts and in the circumstances of the case, the tribunal was right in law to ..... manufactured' in section 3(3)(b)(iii) of the act so as to make the appellant liable to pay tax on its sale. 7. the apex court as early as in 1961, in chrestien mica industries ltd. v. state of bihar [1961] 12 stc 150, defined the word 'production', albeit, in connection with the bihar sales tax act, 1947. the definition was adopted from the meaning .....

Juggilal Kamlapat Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : [1970]75ITR248(All)

..... have been made under section 66(2) of the indian income-tax act, 1922 (hereinafter called 'the act'). the assessee, juggilal kamlapat, are the bankers and carry on thebusiness of banking. assessment proceedings were taken against them for the years 1940-41 to 1946-47. the matter went up to the income-tax tribunal (hereinafter referred to as' the tribunal'). after the ..... before it has been disposed of or before a reference under that provision has been made by the tribunal. section 66(2) of the act given an assessee and the commissioner of income-tax a legal right to move this court and to get a reference made to it if the high court is satisfied that the decision ..... tribunal had decided the second appeal under section 33 of the act, an application was made by the assessee for the submission of a statement of case and certain questions .....

Lakhan Singh Vs. State of U.P. and Others

Court : Allahabad

Reported in : 2000(4)AWC2625; (2000)3UPLBEC2641

..... those which may have initially come into existence by oral agreements but which had subsequently been constituted under written deeds. the purpose of the provision of the income-tax act, section 26a is not to compel the firms which had been brought into existence by oral agreements to dissolve themselves and to go though the formality of ..... the zila panchayat would not be deemed to be constituted. to get rid of that hurdle or impediment. section 21a of the adhiniyam, 1961, was inserted into the adhiniyam, 1961, by u. p. act no. 37 of 1976, which came into force on may 1, 1976, which deals with the temporary arrangement in certain cases. said ..... constitution or reconstitution of the zila panchayats, before the expiry of the term of the existing zila panchayats as contemplated under section 20 of the adhiniyam, 1961. if any constitutional authority like the state election commission would have been authorized to fix the first date of meeting and constitute or reconstitute the zila panchayat .....

Badan Singh Alias Baddo Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2002CriLJ1392

..... higher level of state of mind. similar words 'reason to believe' as appearing in the act are also there in the income-tax act. interpreting the said expression the supreme court in the case of ganga saran & sons pvt. ltd., calcutta v. income-tax officer air 1981 sc 1363 observed that words 'has reason to believe' is stronger than ..... prayer was rejected with the observation that the petitioners could not establish the source of income to build the house and acquire the movables. this approach of the district magistrate, in my opinion, has no sanction under law. the act does not provide that aggrieved person seeking release of the properties from attachment must prove ..... the source of income for acquisition thereof. so, on a conspectus of the relevant provisions of the act, i am of the considered opinion that the order of attachment passed by the district magistrate, meerut is illegal, arbitrary and .....

Commissioner of Income-tax, C.P. and U.P. Vs. Shri Dwarka Dheesh Templ ...

Court : Allahabad

Reported in : [1946]14ITR440(All)

..... shake the conclusions of fact stated to us. as a matter of principle we do not think that any jurisdiction is entrusted to us by section 66 of the income-tax act either to go behind or to questions statements of fact made by the appellate tribunal in the statement of a case. our only jurisdiction is that, if in ..... taxable.the question in the form in which it comes to us involves section 4, sub-section (3), of the indian income-tax act. that sub-section exempts from the charge of income-tax :-'(1) any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and in the case of property so held in ..... circumstances of the case the shri dwarka dheesh temple trust, cawnpore, is a public religious trust and as such whether the income derived by the trust is exempt from taxation under section 4(3)(i) of the income-tax act ?'the facts stated by the appellate tribunal in their statement of the case are these. first, we told that the public .....

C.D. Singh Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... following grounds.because the learned cit(a) has erred in law and ..... order of the cit(a) with respect to various additions and findings on merits including as to whether income included in assessee's assessments did belong to assessee or the huf styled as m/s ram dihal & sons (huf), jaunpur, has challenged the very validity of initiation of the proceeding under section 147 of the it act, 1961 (hereinafter referred to as act), by way of .....