Judgment Search Results Home > Cases Phrase: income tax act 1961 section 155 other amendments Court: patna Page 40 of about 423 results (0.228 seconds)

Sita Ram Prasad Verma Vs. Union of India

Court : Patna

..... on the bank where the petitioner has an account. the notice is under section 281b of the income tax act, 1961 (hereinafter referred to as 'the act'). in addition, the petitioner has also received a notice under section 158bd of the act.2. the law provides that whatever action the income tax department may take, it must be taken within the time stipulated under the provisions according to ..... court did not receive an answer. at this stage, the court is not drawing any conclusions.3. all things considered, the notice has been issued under the provisions of the act and it cannot become the subject-matter of a writ petition as the issue of the notice is neither irregular nor illegal.dismissed.

S.J.S. Business Enterprises (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Reported in : (2004)7SCC166

..... reading in the judgment of the king's bench division reported in (917)1 kb 486, the kind v. the general commissioners for the purposes of the income tax acts for the district of kensington, is illuminating: 'where an ex-parte application has been made to this court for a rule nisi for other process, if the ..... the context. that writ petition was for the arbitrary refusal to release the sanctioned loan amount by the state financial corporation to the entrepreneur who had already acted on the basis of the sanction, incurred expenditure and liabilities. therefore, the court allowed the writ petition by applying the doctrine of promissory estoppel, the judgment ..... industrial development of the country, a promise of planned economy aimed at job expansion to liquidate the curse of unemployment, and larger production helping price stabilisation acts in a manner contrary to its raison d'etre and becomes counterproductive is aptly illustrated by the facts of this case.' the reliance has been placed on .....

Smt. Rambha Sinha Vs. the State of Bihar and ors.

Court : Patna

..... was therefore given in the negative and the notice was held to be invalid. the language of rule 4 is not similar to the language of section 22 of the income-tax act. in rule 4 the language used is 'at least seven days' before the date of election. the language of the provision of the statute that came up for consideration in ..... present case ten clear days had to intervene between the date of publication of the election programme and the first of the dates specified in it, namely, 29th. july, 1961 and 8th august 1961. admittedly in this view of the matter there was a contravention of the mandatory provisions of the aforesaid rule.' 19. in the case of pioneer motors ltd. v ..... ram bhola ram and ors., air 1964 punj 135 held that in a case in which the election programme was published on 29.7.1961 the last date for making nomination was fixed for 8.8.1961 then only nine days intervened between the two dates which was not in conformity with the statutory rules providing for not less than ten days .....

Yugal Kishore Choudhary Vs. State of Bihar and ors.

Court : Patna

..... court.'9. this position is well settled from the days of the decision of the king's bench division in the king v. general commissioners for the purposes of the income-tax act for the district of kensington reported in (1917) 1 kb 486 wherein lord viscount reading c.j., was pleased to observe as follows :-- 'where an ex parte application ..... , as prescribed under the law against the latter.(c) to further direct the respondent no. 3 to strictly adhere to the statutory duty cast upon him under the act and rules framed thereunder in so far the smooth and effective functioning of the said notified area committee is concerned.(d) to pass such other order/orders as be ..... steps to convene the meeting of the members of dalsing-sarai notified area committee which is a mandate under provisions of the bihar and orissa municipal act, 1922 (hereinafter referred to as the act for brevity) to be held once in every month, but since 5-8-93 no meeting has been convened resulting in the development works to .....

Anil Kumar Agrawal and ors. Vs. State of Bihar and ors.

Court : Patna

..... (vii) identification card bearing photograph issued by the sub divisional officer/ circle officer, (viii) payment receipt of municipal holding tax bearing the holding number of the house and (ix) pan card issued by the income tax department.6. the supplementary notice fully cures the vagueness of the earlier notice as pointed out by the court. but the ..... law. the other two submissions based on restriction of rights guaranteed under article 19(1) of the constitution, are similarly answered adequately by section 7 of the excise act of which only sub-section (1) is relevant for the present. it is as follows:7. establishments & delegation & withdrawal of powers:(1) the administration of ..... which liquor may be distilled and which was declared by the state government by notification in the official gazette to be an intoxicant for the purpose of the act. in the first notice itself, it was stated that mahua flower was notified by the state government as intoxicant. in the two writ petitions, there .....

Subhash Chandra Singh Alias Rana Subhash Singh Vs. Ramsingar Singh and ...

Court : Patna

..... to plaintiff, in order to save the joint family properties from a mischief of the bihar land reforms (fixation of ceiling area and acquisition of surplus land) act, 1961, as also bihar agricultural income tax act, a collusive partition suit bearing no. 237 of 1955 was filed by the defendant no. 1, wherein defendants 2 and 3 and existing minor sons of ( ..... the impugned judgment and preliminary decree are vitiated.12. mr. s.k. mazumdar, senior counsel for the respondent no. 1 submitted that under section 44 of the evidence act, the compromise decree in partition suit no. 237 of 1955 was vitiated by fraud and the court and was rightly set aside by the trial court by the impugned ..... compromise decree in partition suit no. 237 of 1955 was legal, valid, justified and binding on the members of the erstwhile joint family including the plaintiff and it was acted upon. as the plaintiff was not born then, he was not a party therein but his father was plaintiff no. 2 and was a signatory on the compromise .....

Tenughat Vidyut Nigam Ltd. Vs. Union of India (Uoi) and ors.

Court : Patna

..... doubt that tvnl is a commercial undertaking within the meaning of section 47 of the act. the view which i have taken finds support from the judgment of the supreme court in the case of poona electric supply co. ltd., bombay v. commissioner of income-tax, bombay city : [1965]57itr521(sc) in which in paragraph 11 it has ..... been held as follows :--'11. the appellant company is a commercial undertaking. it does business of the supply of electricity subject to the provisions of the act. as a business concern its real profit has to ..... ,' only the legislature can do it....' 50. reliance has also been placed on the decision of the supreme court in the case of subbayya chettiar v. commissioner of income-tax, madras : [1951]19itr168(sc) and my attention has been drawn to the following passage from paragraph 8 of the judgment, same reads as follows :--'8. the principles .....

Ranchi Club Ltd. Vs. Commissioner of Income Tax and ors.

Court : Patna

..... it would be appropriate to notice the said provisions so far as relevant for the purpose of this case. sec. 234a as amended by the direct tax laws (amendment) act, 1989, provides that 'where the return of income for any assessment year under sub-s. (1) or sub-s. (4) of s. 139, or in response to a notice under sub ..... the vires of the provisions of ss. 234a and 234b of the act.2. i do not think there is any substance ..... high court of patna : ranchi benchsachchidanand jha, j. :the petitioner, a company registered under the indian companies act, has challenged the validity of the assessment order and consequential demand notice under the it act, 1961 (hereinafter referred to as 'the act'), for the asst. yr. 1991-92, so far as it relates to the levy of interest. it has also challenged .....

Amarendra Nath Verma and ors. Vs. Bimleshwar Nath Verma and ors.

Court : Patna

..... is that their father was a simple man and he was given to understand that some sorts of partition as regards cinema business was made for the purpose of income-tax and on that belief and in good faith he had only signed some papers which contained the signature of other brothers also. the plaintiffs's father was not ..... the purpose of jurisdiction. the valuation so given by the plaintiffs in the plaint is not in accordance with the provisions of section 8 of the suit valuation act. it is well settled that if in a suit the plaintiffs seek declaration and also injunction together with partition then there shall be one valuation and ad valorem ..... any signature made on the compromise is not binding on these plaintiffs. it was, therefore, contended that the suit is not barred under the provisions of the said act. on the other hand, the contention of the defendant was that the plaintiffs are admittedly joint with their parents constituting mithakshara joint hindu family under the kartaship of the .....

Komal Tiwary Vs. the State of Bihar and ors.

Court : Patna

..... superior tribunal or court. in fact, it would be desirable that in cases arising under customs and excise laws an independent quasi-judicial tribunal, like the income-tax appellate tribunal or the foreign exchange regulation appellate board, is set up which would finally dispose of appeals and revision applications under these laws instead of leaving ..... of reason but it was hardly satisfactory. he did not deal in his order with the arguments advanced by the appellants in their representation dated 8th december 1961 which were repeated in the subsequent representation dated 4th june, 1965. it is not suggested that the collector should have made an elaborate order discussing the ..... of laws 'there is nothing like unfettered discretion immune from judicial review-ability'. the executive, no less than the judiciary, is under a general duty to act fairly. indeed, fairness founded on reason is the essence of the guarantee epitomized in articles 14 and 16(1).11. it is thus manifest on a perusal .....