Court : Patna
..... parties.2. by this application, the petitioner has prayed for quashing the entire criminal prosecution including the order taking cognizance dated 9-8-1991 under section 276dd of the income tax act, 1961 in complaint case no. 308 of 1991 appertaining to t.r. no. 3007 of' 199 1.3. it is submitted by the learned counsel for the petitioner ..... and lie had not accepted any loan nor he had given any loan to anybody. the learned counsel also submitted that the very basis of assessment of the income-tax authority has been set aside by the tribunal and since the very basis of the prosecution has been set aside, the present criminal prosecution launched against the ..... that the petitioner had filed money suit no. 20 of 1984 against shri s.k. choubey, the then income tax officer, darbhanga, and, on the basis of the statement made in the case by the petitioner showing certain deposits in the credit of the petitioner, the present prosecution .....
Tag this Judgment!Court : Patna
..... law arise for consideration in this batch of eases. the petitioners assailed the order dated june 15, 1993 passed by the appropriate authority of the income-tax department under chapter xxc, i.e., section 269ud of the income-tax act, 1961. the said order is the common order in all these cases. it has been assailed on many grounds but we take up one of the ..... accordance with law.learned counsel for the petitioners assailed the entire proceeding on many other grounds, for example, it was argued that the provisions of chapter xx-c of the income-tax act are totally inapplicable, that no reasonable opportunity was afforded at any stage, that the materials used were not germane to the matter, that there was no application of mind, and .....
Tag this Judgment!Court : Patna
..... statute intends otherwise or, in the case of private instruments, the intention of the parties appears otherwise. for example, 'month' occurring in section 271 of the income-tax act has been interpreted to mean thirty days. but generally, 'one month' in a statute is not synonymous with thirty days as, according to british calendar, the ..... 1. this writ petition arises from a proceeding under section 16(3) of the bihar land reforms (fixation of ceiling area and acquisition of surplus land) act, 1961, called 'the act' in short. the petitioners are the vendees of the disputed lands. they seek quashing of the orders of the deputy collector, land reforms (dclr),hilsa dated ..... dismissed, for default. the provisions of section 33 in my opinion, are enabling provisions, they are not exhaustive of the powers of the authorities under the act. in any view, the petitioners participated in the proceeding before the board after the restoration of the revision and took chance of success. now they cannot be .....
Tag this Judgment!Court : Patna
..... has been filed for quashing the order dated 30-3-1992, 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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..... 51. the supreme court in the case of c. a. abraham v. i.-t. o. : [1961]41itr425(sc) has held that levy designated as penalty under section 2b of the income-tax act, 1922, is in fact a liability to pay additional tax and is imposed in view of the dishonest contumacious conduct of the assessee. their lordships have further held that ..... be exercised judicially and on a considertion of all the relevant circumstances.' 53. while dealing with a similar question again falling in the context of section 28 of the old income-tax act, the apex court in c.i.t. v. anwar ali, reported in : [1970]76itr696(sc) though held the penalty provisions to be penal in nature but at ..... and k. t. moopil nair v. state of kerala reported in : [1961]3scr77 .8. the learned advocate general, on the other hand, submitted that rulcsbcing part of the act, the legislature is empowered to make a provision for imposition of fine for nonpayment of tax. it was further submitted that the said rules are regulatory in nature and rule .....
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..... nagpur air 1970 sc 1011 : 1970 (2) scc 32. this case does not apply. this was a case under the old income tax act i.e. the income tax act, 1922. the jurisdiction of the income tax officer to issue notice for reopening an assessment was challenged. in this case the jurisdiction of the officer to make an assessment was not ..... , are circumstances whether how much is primary, principal, or dominant. even by this decision an investigation has to be made before reaching a conclusion that the act may not apply. in fact, the appeal of the regional provident fund commissioner was allowed by the supreme court. the appeal of the other industrial unit which ..... was passed on the representation of the petitioner. this representation was made on april 12, 1982 under section 19a of the employees provident funds and miscellaneous provisions act, 1952. the impugned order is appended as annexure 1 to the writ petition. the representation of the petitioner dated april 12, 1982 is appended as annexure 2 .....
Tag this Judgment!Court : Patna
..... above conclusion from the judgment of the supreme court in : [1959]35itr400(sc) wherein the learned judges while construing the words 'previous year' defined in income-tax act, 1922 as per section 2(11) vis-a-vis 'six previous years' occurring in proviso to section 2 (6a)(c) in the same ..... impediment'in the subject or context in accepting the main first contention of the learned counsel for the appellant. we have extracted relevant section 4(1) of the act. it contemplates the appointment of the superintendent of survey', (hereinafter referred to as 'the superintendent'). the later portion to sub-section (1) of section 4 enables ..... was of the view that the earlier notification appointing fourth respondent as superintendent of surveys stands superseded by the later notification in view of section 4 of the act which contemplates appointment of 'a superintendent of survey' while in the case of assistant superintendent of survey providing for one or more assistant superintendents of survey.9. .....
Tag this Judgment!Court : Patna
..... affirmed by the tribunal vide order annexure-5. a division bench of this court while considering the similar provision under the bihar agricultural income tax act in the case of hazari sah v. agricultural income tax officer, sitamarhi and ors. 1977 pljr 361, has held that an assessee must exhaust the appellate remedy before going to the commissioner ..... for filing regular petition by the assessee condition has been laid down that assessee must exhaust appellate remedy as has been provided under section 13 of the act. in the instant case, the petitioner has not filed any regular petition for revising the order rather has filed a petition before the commissioner to exercise ..... also registered under the bihar taxation of passengers and goods (carried by public service motor vehicles act, 1961, hereinafter to be referred to as the act. temporary permit was granted and it was renewed time to time, he was paying tax on the basis of compounding scheme. the order of assessment was passed on 10-8-1982 .....
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..... by the high court that the searchand seizure were in contravention of the provisions of section 132 of theincome-tax act, still the material seized was liable to be used subject to lawbefore the income-tax authorities against the person from whose custody it wasseized and, therefore, no writ of prohibition, in restraint ..... evidence/material cannot be excluded from evidence even if it was obtained on illegal search and seizure. in pooran mai v. director of inspection (investigation) income tax : [1974]93itr505(sc) , the supreme court, in this connection, has laid down as follows:.it, therefore, follows that neither by invoking the spirit ..... (supra), where the seizure of sandalwoods, which was being transported without transit permit by the forester (beat) officer was upheld under section 52 of the act, represents the correct position.question no. 212. the authorised officer under sub-section (3) of section 52 (reproduced hereinbefore) initiates confiscation proceedings upon production .....
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..... of m/s. mithila motors applied for no objection certificate from the office of the income-tax department, 'jamshedpur for selling the property. income-tax department gave no objection certificate on 3-6-1993 under section 239(a)(1) of the income-tax act, 1961 and thereafter the said m/s. mithila motors in their meeting dated 29-5-1993 ..... takes action either suo motu or on receipt of reference from the inspector general of registration or the registrar of the district appointed under the registration act, 1908 (central act 16 of 1908) in whose jurisdiction the properly or any portion thereof, which is the subject-matter of the instrument, is situated. in case ..... the value of properties cannot be a substitute for market price, such entries will not foreclose the enquiry of the collector under section 47-a of the act nor fetter the discretion of the authorities concerned to satisfy themselves on the reasonableness or otherwise of the value expressed in the document. (7) after preparing .....
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