Court : Orissa
Reported in : AIR1960Ori83; [1959]37ITR500(Orissa)
..... state to the tribunal in his application for reference the questions which arise from the order of the tribunal.5. under section 33 clause (1) of the income-tax act, 'any assessee objecting to an order passed by an appellate assistant commissioner under section 28 or section 31 or to an order passed by the inspecting assistant ..... accept service, in which casa service on such agent shall be sufficient.therefore the contention of the learned standing counsel is that section 66 of the indian income tax act, read with the provisions of the civil procedure code clearly shows that service in this case is a valid service and therefore time begins to run from the day ..... of that application.'the learned judges also quoted with approval the observation made in that case to the following effect:the next point to be considered in the income-tax act is that the proceedings are of a most secret character ....... now it does not follow that becausean agent is duly authorised to conduct the business of .....
Tag this Judgment!Court : Orissa
Reported in : [2002]254ITR495(Orissa)
..... assessee as payment towards commission of the agents is an allowable deduction within the meaning of section 37(1) of the income-tax act, 1961.5. learned counsel for the revenue, on the other hand, submitted that no judicial notice can be taken of such substandard ..... .k. patra, j. 1. on being moved under section 256(1) of the income-tax act, 1961, by the assessee, the income-tax appellate tribunal has referred the following questions of law arising out of its order dated july ..... commission paid by the assessee amounting to rs. 1,14,450 was not an allowable deduction under section 37(1) of the income-tax act ? (2) whether, on the facts and in the circumstances of the case, the finding of the tribunal that the ..... commission to the agents were for business purpose and accordingly disallowed the claim as inadmissible. the assessee appealed to the commissioner of income-tax (appeals), but without success. undaunted with the dismissal of the appeal, the assessee moved the tribunal in second appeal. .....
Tag this Judgment!Court : Orissa
Reported in : (1995)125CTR(Ori)271; [1995]211ITR593(Orissa)
..... g.b. patnaik, j. 1. on an application being filed under sub-section (2) of section 256 of the income-tax act, 1961, at the instance of the revenue, this court has formulated the following question and called upon the revenue to make the statement of case. the question formulated was ;'whether ..... properties had to be treated as belonging to the assessee. their lordships of the supreme court had observed in the aforesaid case that under sections 22 to 24 of the income-tax act, the expression 'owner' in respect of house properties means the legal owner and not the equitable or beneficial owner. in view of the aforesaid position, we respectfully disagree ..... the conclusion of the tribunal in the present case. in the aforesaid case, the learned judges of the allahabad high court, on examining the provisions of section 32 of the income-tax act, came to hold that even if the ultimate title had not vested in the assessee as there was no registered deed of sale, but the expression 'owner' in section .....
Tag this Judgment!Court : Orissa
Reported in : [1995]211ITR799(Orissa)
..... used in the business carried on by the partnership firm in which the assessee is a partner would qualify for the exemption provided in section 22 of the income-tax act, 1961. we, accordingly, answer the first question in favour of the assessee and against the revenue.8. coming to the second question, learned standing counsel appearing for ..... allow necessary deduction under section 23. the appeal of the assessee thus having been allowed, the department moved the tribunal under section 256(1) of the income-tax act, 1961, and the tribunal on being satisfied had referred the two questions as already stated for the opinion of this court.3. so far as the first ..... on by the partnership firm would qualify for the exemption provided in section 22 of the income-tax act, 1961 ? (ii) on the facts and in the circumstances of the case, whether the tribunal was justified in allowing deduction under section 23(2) of the income-tax act ?' 2. the assessee, an individual, is also a partner of a partnership firm. .....
Tag this Judgment!Court : Orissa
Reported in : [1976]102ITR641(Orissa)
..... whether, in the facts and circumstances of the case, the tribunal was justified in holding that the declaration filed by the assessee under section 184(7) of the income-tax act, 1961, for the assessment year 1962-63, claiming continuance of registration for that year is of no avail, and as there has been no application for registration in accordance ..... with section 184 of the income-tax act, 1961, claiming registration, the status of the assessee has to be correctly taken as ' unregistered firm ' '8. the question referred is in two parts. the first ..... question as follows: ' whether, in the facts and circumstances of the case, the declaration filed by the assessee under section 184(7) of the income-tax act, 1961, for the assessment year 1962-63 claiming continuance of registration for that year is of any avail when it was not filed along with the return of .....
Tag this Judgment!Court : Orissa
Reported in : [1977]106ITR746(Orissa)
..... section 251(1)(b) of the income-tax act, 1961 2. for the assessment year 1966-67, the assessee was required to submit its return on ..... of the court:'(1) whether, in the facts and circumstances of the case, the appellate assistant commissioner under section 251(1)(b) of the income-tax act, 1961, had power and jurisdiction to validate and enhance the order of penalty imposed under section 271(1)(a) which is not in conformity with the provisions of ..... the income-tax act, 1961, and is valid in law and (2) whether, in the facts and circumstances of the case, the penalty imposed under section 271(1)(a) of the income-tax act, 196], by the income-tax officer should be treated as a mere mistake and considered legally rectifiable under .....
Tag this Judgment!Court : Orissa
Reported in : 42(1976)CLT89; [1976]105ITR56(Orissa)
..... holding that the inspecting assistant commissioner failed to have jurisdiction to impose penalty in consequence of the amendment of section 274(2) of the income-tax act, 1961 ?'2. the assessee is an individual deriving income from his share in a partnership business styled as 'm/s. dhadi sahu & others'. for the assessment years 1968-69 and 1969-70 ..... tribunal, cuttack bench, has stated these cases on applications made under section 256(1) of the income-tax act of 1961 (hereinafter to be referred to as 'the act') by the revenue and has referred the following common question for opinion of the court:'whether, on the facts and in the circumstances of ..... a penalty matter only when there is a reference made to him by the income-tax officer. section 271 requires the income-tax officer or the appellate assistant commissioner to initiate proceeding for penalty where in the course of any proceeding under the act the said authorities are satisfied that any of the three events as enumerated in clauses .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR588(Orissa)
..... were heard together and are being disposed of by this common judgment. the petitioner has approached this court against the notice issued under section 148 of the income-tax act (hereinafter referred to as ' the act ') by the income-tax officer, ward-a, sambalpur, and the four different writ petitions relate to four different notices for different assessment years, o.j.c. no. 1621 of 1979 ..... had no material before him for satisfying the requirement that he had 'reason to believe ', then the income-tax officer must establish the same. while interpreting a similar provision of the indian income-tax act, 1922, namely, section 34, in the case of s. narayanappa v. cit : [1967]63itr219(sc) , the supreme court observed (headnote):' two conditions must be satisfied in order to confer jurisdiction on .....
Tag this Judgment!Court : Orissa
Reported in : 65(1988)CLT141; (1988)72CTR(Ori)81; [1988]172ITR287(Orissa)
..... amounts of refund. the appellate authority dismissed the appeals on the ground of maintainability. the petitioner then filed revisions under section 264(1) of the income-tax act before the commissioner of income-tax, who by his order dated january 22, 1979 (annexure-2), also rejected the claim on the ground that interest under section 244 could be granted ..... advocate appearing for the petitioner, submitted that interest was payable to the petitioner by virtue of the provisions contained in section 244(1) read with section 240 of the income-tax act. sections 240 and 244(1), as they stood at the material time, read as follows :' 240. refund on appeal, etc.--where, as a result of any ..... payable.7. it is difficult to accept the submission of learned standing counsel. section 240 of the income-tax act provides for refund of any amount that becomes due to an assessee as a result of any proceeding under the act so much so that the assessee need not even make a demand or an application. to meet the .....
Tag this Judgment!Court : Orissa
Reported in : (1988)72CTR(Ori)231
..... other documents were requisitioned under section 132a of the act from the custody of the superintendent of police, cbi, cuttack. the assessee was summoned ..... 's family in their individual capacity under the voluntary disclosure' of income and wealth ordinance, 1975 '2. the assessee is a hindu undivided family. the assessments for both the years were completed under section 143(3) of the income-tax act, 1961 (for short ' the act '). subsequently, the books of account of the assessee and the ..... specifically with respect to a declaration made by a firm. a ' firm ' and a ' hindu undivided family ' being two separate assessable units under the income-tax act, no such benefit having been contemplated for the members of a joint hindu family, i would hold that the tribunal has taken the correct view of the law .....
Tag this Judgment!