Judgment Search Results Home > Cases Phrase: income tax act 1961 section 155 other amendments Court: jharkhand Page 9 of about 128 results (0.072 seconds)

Smt. Sudha Prasad Vs. Chief Cit

Court : Jharkhand

Reported in : [2003]133TAXMAN864(NULL)

..... on 6-4-2001. on 6-5-2002, notice was issued to b.b. prasad asking him to file a return under the income tax act, 1961. since no return was filed, a notice under section 142 of the act was issued to him on 13-6-2002. a notice was again issued to b.b. prasad on 20-6-2002. the ..... brought to the notice, of the concerned assessing authority or superior authority and therefore, the assessment was completed against b.b. prasad,3. under section 159 of the income tax act, an assessment proceedings, which could have been taken against the deceased if he had survived, may be taken against the legal representative. according to counsel for the writ petitioner ..... , since the machinery available under section 159(2) (17) of the income tax act was not resorted to by the department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable.4. it cannot .....

Asim Kumar Agarwalla Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... and the aforesaid memorandum of total and complete family partition was produced before the authorities under the income tax act as well as wealth tax act and the same was accepted by the concerned authority under the respective acts. 19. from perusal of the complaint petition, it appears that the main allegation is against devendra ..... loss to the complainant. the accused persons are liable to be prosecuted for committing offences under companies act which prescribed penalty 3 for false statements punishable for imprisonment for a term which may extend to two years and penalty for false evidence ..... joint ownership rights. 5. the accused persons conspired amongst themselves and made repeated attempts to alienate the joint property by deceptive means and fraudulent acts of commissions and omissions. forged documents/agreements were prepared to oust the complainant from his legitimate share and misappropriate family property and cause wrongful .....

Tata Workers' Union Vs. Union of India

Court : Jharkhand

Reported in : [2002]123TAXMAN426(NULL)

..... had been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.7. section 17 of the income tax act, 1961 in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent free accommodation provided to the assessee by his ..... may be. as per the version of the respondents, this was decided in keeping with the recommendation of the expert group constituted to rationalize and simplify income-tax laws.11. on giving our thoughtful consideration and looking to the reasonableness of the classification between cities with population of less than four lakhs and others ..... e) dated 25-9-2001 has been challenged. vide this impugned notification, the central board of direct taxes, department of revenue, government of india in the ministry of finance has brought about amendment in the income tax rules, 1962. we are concerned in this batch of petitions only with respect to the substitution of new .....

Sajid Hussain Vs. The Union of India and Ors

Court : Jharkhand

..... known as aadhaar number. the unique identification authority of india is a statutory authority created under the act. however, it functions under the parent department of information and technology, government of india. under the income tax act and the rules framed there under, the pan (permanent account number) card are accepted as identity ..... of an individual assessee. the parent ministry being the ministry of finance. the passport act, 1967 and the rules made there under provides the basis ..... this in itself requires -2- mandatory registration of birth and death of an individual. the state legislation on the subject, for example is jharkhand municipal act, 2011, which provides for compulsory registration of birth and death. learned amicus curiae also refers to the legislation framed by the state of goa namely .....

Dr. Junul Bhengaraj and ors., Vs. State of Jharkhand Through Cbi and o ...

Court : Jharkhand

Reported in : 2009CriLJ469

..... w.p (cr.) no. 77 of 2008 is concerned, he apart from the cases, referred to above, is facing prosecution in other cases relating to income tax act and also criminal amendment act 44 relating to attachment of the property and the petitioner on account of being in custody is not able to defend those cases properly and, therefore, the ..... to stay the case until the petitioner is released so that the petitioner may properly defend his criminal case and also fight out the case properly lodged under the income tax act and also a other (sic) (proceeding of attachment)5. the facts giving rise to all these cases are that when it was detected, by the then finance ..... conclusion whereas in other case the evidence is still to be commenced, coupled with other situation that the accused persons are also facing charges under the prevention of corruption act, any order regarding amalgamation of the trial would not be justified. however, coming to the other aspect of the matter, there has been no denial of the .....

Mahabir Prasad Rungta Vs. Office of the Commissioner of Income Tax (Ap ...

Court : Jharkhand

..... . 2. search and seizure operations were conducted on 27.10.1997 at the premises of the assessee under the provision of section 132 of the income tax act, 1961. notice under section 158bc of the act was issued to the assessee on 20.11.1998 calling upon him to file his returns within a period of 45 days. the assessee filed the ..... of it, which is undisclosed. in support thereof, the appellant placed reliance on the decision rendered in the case of additional commissioner of income tax, bombay city-i vs. lata mangeshkar reported in [1974] 97 itr 696 (bom). 12. learned counsel, mr.deepak roshan, appearing for the revenue submitted that special ..... act, 1975) with effect from 1.10.1975 to permit the presumption to be raised in the circumstances mentioned therein. before insertion of sub-section (4a), onus of proving that books of accounts, other documents, money, bullion, jewellery etc. found in possession or control of a person in the course of search belonged to that person was on the income tax .....

Abhishek Kumar and Ors Vs. The State of Jharkhand Through Enforcement ...

Court : Jharkhand

..... available with regard to any foreign exchange which is required to be brought into india under any provisions of the foreign exchange regulation act, 1973 or the income tax act, 1961 read with that act and the period (including extended period, if any) within which such foreign exchange to be brought into india has not expired ..... provision of fera though remittances of foreign exchange were permissible under the remittances of foreign exchange and investment in foreign exchange bonds (immunities and exemptions) act, 1991, provided remittances were made in between the period from november, 1991 to 29th february, 1992 and, thereby, even if the petitioners did ..... any offence under the fera in view of the relevant provision of remittances of foreign exchange and investment in foreign exchange bonds (immunities and exemptions) act, 1991. in this respect, mr. anil kumar, learned senior counsel appearing for the petitioners submits that since certain foreign exchanges were received by the .....

Commissioner of Income Tax Dhanbad Vs. Dhanbad Central Cooperative Ban ...

Court : Jharkhand

..... either cash or mercantile system of accounting has to be followedandtherefore,thereisnoscopeofrealisingincomeincash andexpensesinmercantilesystem.theassessingofficerthenheld that, since provisions are not allowable and the assessee has claimedseparatelybyaprovisionforbadanddoubtfuldebtsasper section 36(i) of the income tax act, 1961 an amount of rs.2,59,02,596/isaddedtothetotalincomeoftheassessee.3. however,thec.i.t.(a)aswellasthei.t.a.t.observed thattheaccountsismaintainedaspertheguidelinesissuedbythe r.b.i.andsection45(ii)ofther.b.i.actstartswithnonobstante .....

Dr. K.M. Prasad and ors. Vs. Union of India (Uoi)

Court : Jharkhand

Reported in : 2003(51)BLJR1313; [2003(3)JCR452(Jhr)]

..... the facts and circumstance of the present case. the facts of the case before the supreme court was that, against the assessment order under the income tax act, appeals were preferred before the commissioner of income tax appeals or the income tax appellate tribunal and during the pendency of those appeals the criminal prosecution was initiated and were pending, therefore, the supreme court held that the criminal ..... foreign exchange by a person in india because of the fact that the income tax authorities on the basis of declaration submitted alongwith the returns, filed by the petitioners, immunities were granted by the income tax department and, therefore, the provisions of section 9 read with section 64(2) of the act cannot be made applicable to prosecute the petitioners under the provisions of section .....

Bokaro Steel Employees Co-operative House Construction Society Limited ...

Court : Jharkhand

Reported in : AIR2009Jhar39

..... bank can refuse when police has seized the money in the bank under section 102 cr.p.c., 1973 and or under sub-section 3 of section 226 of the income tax act, 1961 which is not the issue in the present case.16. in case the banks are permitted to dishonour their commitments by adopting such subterfuges, the entire commercial and business transactions .....