Court : Patna
..... a notice dated march 30, 2001, annexure 4 to the writ petition, issued under section 148 of the income-tax act, 1961. the notice is in the context of incomes of a hindu undivided family on which the assessee was assessable to tax for the assessment year 1993-94. 2. it needs to be mentioned that earlier to this notice of march ..... a situation where the assessee has received two notices, that is, one dated march 1, 2001, from the additional commissioner of income-tax, and the other dated march 30, 2001, under section 148 of the act and the assessee has not responded to either of the notices. 8. the court considers that this is not the stage at which ..... the receipt of the notice of march 1, 2001, issued by the additional commissioner of income-tax, patna, the assessee responded to it byeither answering enquiries or giving an explanation or a reply. the notice dated march 30, 2001, under section 148 of the act was consequential, and this is accepted. 4. perhaps, if the assessee had responded to .....
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1. this is an application under section 256(2) of the income-tax act, 1961, against an order of the income-tax appellate tribunal, patna bench, whereby it has dismissed the application of the assessee filed under section 256(1) of the act.2. it appears, the assessee by filing the application required the appellate tribunal to state the following ..... by the petitioner is not vitiated by reason of its reliance upon suspicion, surmises as also on wrong facts ?(ii) whether, the addition sustained by the income-tax appellate tribunal is perverse as the same is based on wrong facts ?(iii) whether, even otherwise there is no justification for confirming the addition of gross ..... the paper book filed before it ?'3. we have beared mr. jain, learned advocate appearing for the assessee, and mr. rastogi, senior advocate for the income-tax department, as also perused the impugned order and the proposed questions for reference. in the facts and circumstances of the case, we are not satisfied with the .....
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..... , pertaining to trial no. 605 of 1992 whereby and whereunder the learned special judge, economic offences, patna, has taken cognizance of the offence under sections 276c and 277 of the income-tax act, 1961.3. learned counsel appearing on behalf of the petitioner, inter alia, submitted that the appeal filed by him for deletion of all additions has been allowed and direction imposing penalty ..... under section 271(1)(c) has been set aside by the appellate authority, in my opinion, the criminal prosecution launched against the petitioner under sections 276c and 277 of the income-tax act will be an abuse of process of the court.4. i, therefore, allow this application and quash the entire criminal prosecution launched against the petitioner including the order taking cognizance .....
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..... loans/deposits from its partners as well as from other parties in cash in contravention of the provisions of section 269ss of the act. 4. section 269ss of the income-tax act provides that no person shall after june 30, 1984, take or accept from any other person any loan or deposit otherwise than ..... held that the assessee had deliberately violated the provisions of section 269ss which is an offence punishable under section 276dd of the act of 1961. accordingly, the commissioner authorised smt. jyoti kumari, assistant commissioner of income-tax, circle 1(2), patna. to launch prosecution against the firm and its partners. accordingly, four complaints were filed and ..... first petitioner is the firm and other petitioners are its partners. the petitioner-firm derives income from the business of land, construction of buildings and sales/lease of buildings so constructed. the firm is an assessee under the income-tax act. assessment for the assessment year 1989-90 was made for the first time, in .....
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..... the petitioner, ambika construction, a partnership firm, has prayed for quashing the order of the income-tax officer, dated november 18, 1996 (annexure-3 series), under section 143(1)/184 of the income-tax act and to declare that the effect of the central board of direct taxes circular no. 737 (see : [1996]218itr97(all) ), dated february 23, 1996, cannot ..... out that the relevant part of the circular no. 684 (see [1994] 208 itr 8), was contrary to the provisions of the act and as such it was not binding on the officers of the income-tax department therefore, circular no. 737 (see : [1996]218itr97(all) ), was issued to clarify the ambiguity of the previous circular. he ..... contended that it has already been held by the apex court in the case of kerala financial corporation v. cit : [1994]210itr129(sc) that a circular which detracts from the provisions of the act, is not binding on the income-tax department. that apart similar writ petitions filed on behalf of other persons, bearing c. w. j. c. .....
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..... by the respondent whereby and wherein the petitioner's application filed under section 12a of the income-tax act, 1961 (hereinafter referred to as 'the said act'), was rejected. 2. according to the petitioner, it is a society registered under the societies registration act. the certificate of registration is contained in annexure-1 to the writ application. according to the ..... counsel has further submitted that even if there is a profit motive in running the said institution, the same would come within the purview of section 12a of the income-tax act. 10. mr. debi prasad, learned s. c. c. g., on the other hand, submitted that the word 'education' must be confined to the meaning ..... : 'the word 'charitable purpose' must be taken in its technical legal sense unless the contrary intention appears.' 19. in commrs. for special purposes of the income tax v. john frederick pemsel [1891] ac 531, the house of lords laid down a similar rule. 20. however, the supreme court in sole trustee, loka shikshana trust .....
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..... of the constitution of india, the petitioner has prayed for quashing the notice as contained in annexure-7 to the writ application, issued under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'). 2. heard learned counsel for the parties. 3. learned counsel appearing on behalf of the petitioner submitted that the order as contained in annexure-7 to the ..... is, therefore, misconceived. 5. in this case, it appears that the petitioner has filed its income-tax return for the assessment year 1991-92 under section 139(1) of the act and pursuant thereto an intimation in terms of the provision contained in section 143 of the act was sent to the petitioner accepting the return and claiming no dues. thereafter, it appears that .....
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..... has been filed for quashing the order dated march 30, 1992, passed in complaint case no. 294 of 1992, taking cognizance under sections 276c and 277 of the income-tax act, 1961 (hereinafter referred to as 'the act'), against the petitioners.2. the complainant-opposite party filed a petition of complaint alleging, inter alia, that the original assessment of the firm was made under section ..... failed to furnish particulars called for under section 142(1) of the act and as such they committed an offence punishable under section 276c of the act. the accused also concealed all the particulars of income or deliberately furnished inaccurate particulars and thereby wilfully attempted to evade tax chargeable or imposable under the act. they have also made a false statement in the verification portion .....
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g.b. patnaik, c.j. 1. the order passed by the appropriate authority dated january 25, 1990, under section 269ud(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), is the subject-matter of challenge in c.w.j.c. no. 879 of 1990, and the petitioner therein is thetransferee. the petitioner challenged the constitutional ..... this court had passed an interim order to the effect that (i) the operation of the order of the appropriate authority under section 269ud of the act shall remain stayed, (ii) the income-tax authorities shall not be required to pay either to the seller or to the purchaser the amount of the purchase price of the property until further ..... is crystal clear that the consideration money, as provided under section 269uf of the act, is payable to the transferor. in the case in hand by an interim order of this court dated february 9,1990, it had been directed that the income-tax authorities shall not be required to pay either to the seller or to the purchaser .....
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b. n. agrawal, j. 1. heard the parties. 2. this application has been filed for quashing prosecution of the petitioners under section 276c of the income-tax act, 1961. 3. it appears that for addition of a sum of rs. 50,000 in the order of assessment the prosecution has been launched against the petitioners. today, a supplementary affidavit has been filed on behalf of the petitioners, in which it has been stated that for the same very addition a penalty proceeding was initiated and penalty was imposed, but on appeal being preferred before the tribunal, the penalty has been cancelled on merits. it is well settled that the standard of proof in penalty proceedings is lighter than in criminal proceeding and since penalty has been cancelled on the merits, in my view, in the ends of justice, prosecution of the petitioners should be quashed. 4. accordingly, the application is allowed and prosecution of the petitioners is hereby quashed.
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