Array
(
    [0] =>  .....  i up-hold the same. 19. this question was again considered by a full bench of this court in the case of commissioner of income-tax, bihar, patna v. sayed saddique imam, air 1978 patna 197 : 1978 tax lr 624. 20. mr. hussain made his alternative argument that even assuming that no effective title was passed by the transfer of property by .....  by a person in the name of his wife or unmarried daughter is not prohibited under sub-section (1) and (2) of section 4 of the act, but relief can be granted only if he can prove that the properties concerned had not been purchased for the benefit of the wife, even if he succeeds in saying .....  case of nand kishore mehra v. sushila mehra (1995) 4 scc 572: (air 1995 sc 2145), while considering the provision of section 3(2) of the benami transaction (prohibition) act, 1988. the apex court has held that although filing of the suit or taking of defence in respect of either the present or past benami transaction involving purchase of property ..... 
    [1] =>  ..... we hold that the assessee has established the identity of the creditors, their capacity to advance the money, and the genuineness of the transactions. on the other hand, the income-tax authorities have not discharged the burden that lay upon them to show that the credits were not properly explained. the credits shall, therefore, have to be treated as properly  .....  25. (sc). in these cases, the only contention raised was that in view of the declaration made by the creditor under section 24 of the finance (no. 2) act, 1965, no enquiry into the genuineness of the credit in his name in the assessce's books was even permissible. but that is not the position here. in fact, .....  the assessee is whether the addition of the credits in the names of certain minors is justified or not.2. while completing the assessment under section 143(3) of the act, the ito noticed credits in the following names :(1) babita kumari agarwal rs. 19,684 (minor, aged 13)(2) chanda kumari agarwal rs. 19,667 (minor, aged  ..... 
    [2] =>  .....  accounts for the subsequent year could be taken. if we again refer to the tables mentioned above, we will notice that for assessment year 1986-87 the income-tax return was filed only on 11-9-87 and for assessment year 1987-88 the return was filed on 16-8-88 and for asst.year 1988-89 .....  section 273b on the statute book, and he, therefore, cannot get exoneration or immunity from the clutches of different penal provisions contained in the it act, 1961 including the penal provisions contained in the it act, 1961. the person/assessee charged for non-compliance of the mandate contained in section 44b "has to prove" after 10-9-1986 the existence of .....  of proof from the revenue to the person charged for the alleged offence or contravention in respect of various obligations and mandates contained in different provisions of the it act, 1961. therefore, mere making a submission or tendering an explanation about a reasonable cause by a person/assessee will not be adequate discharge of onus or burden of ..... 
    [3] =>  ..... court observed as under:in the present case, the decree of the award was properly framed, because the award made room for adjustment of the income-tax, ordering that the income-tax when assessed, would be borne equally by the three parities, and the compromise merely worked out that direction by reducing the amounts payable to  ..... original dispute which are inseparable, the court may supersede the reference and leave the parties to work out their agreement in accordance with law outside the arbitration act. in such circumstances, the new compromise itself may furnish a very good ground for superseding the reference and thus revoking the award. the apex court in ..... of their disputes has by the decisions of the courts been clothed with 'legalese' of unforeseeable complexity. this case amply demonstrates the same.16. the arbitration act, 1940, was enacted to consolidate the law relating to arbitration. before 1940, the law relating to arbitration was mainly contained in the second schedule to the ..... 
    [4] =>  .....  from the date of sanction of plans by the patna regional development authority and permission by the income-tax authorities in form no. 37-i as prescribed under r. 48l of the it rules per requirement of s. 269uc of the act.the agreement runs into numerous details but it would suffice for our purpose if we cull out  ..... the property at rajendra path, patna, by the central government in exercise of the power vested with the appropriate authority under sub-s. (1) of s. 269ue of the it act, 1961, and order issued vide no. aa/rp-91/94-95/1923, dt. 23rd feb., 1995, by the appropriate authority, lucknow, the possession of 60% of the said  ..... petitioner, the owner of certain property, seeks to challenge the order dt. 22nd feb., 1995, of the appropriate authority passed under s. 269ud(1) of the it act, 1961 (for short, 'the act'), under which the property of the petitioner was ordered to be acquired by the central government and subsequently possession was taken over.2. before we examine the provisions ..... 
    [5] =>  ..... /s. mahabir grain agency, both of muzaffarpur, the assessee furnished the confirmation letters from them, their income-tax and sales tax assessment particulars and form no. ix-c required to be submitted by the assessee under the bihar sales-tax act. "in the present case i feel satisfied about the identity of the payees and genuineness of the .....  in this behalf. in the subsequent letter (dated 18-12-1984) it was reiterated by the assessee that the local sellers were assessed to both income-tax and sales-tax, that they refused to accept payment by crossed cheque or draft and the assessee's business would have suffered if payment had not been made in ..... . he, therefore, rejected the assessee's appeal. in further appeal before the tribunal preferred by the assessee, the ld. accountant member agreed with the commissioner of income-tax (appeal) whereas the ld. judicial member expressed different opinion that is in favour of the assessee. both orders are on record and, therefore, the reasoning are  ..... 
    [6] =>  ..... reference in this connection can be made to the cases of patna guinea house v. commissioner of income-tax reported in : [2000]243itr274(patna) , ashirvad enterprises v. state of bihar reported in : 2004crilj3110 and k.c. builders v. assistant commissioner of income-tax reported in : [2004]265itr562(sc) .due regard being had to the facts and circumstances of .....  its action has referred to paragraph 9 of its show cause wherein it was sought to be submitted that proceeding under section 31(3) of the act had been initiated against the petitioner and penalty had been imposed and the said penalty had been upheld by the appellate authority and as such there was ..... of offences under sections 49, 31(2)(a), 33(5)(a), 31(2)(b) and 33 of the bihar finance act, 1981 (hereinafter referred to as, 'the act').2. one digambar prasad tripathi, the assistant commissioner of commercial taxes, investigating bureau, patna division, submitted a written report on february 25, 2004 to the officer-in-charge, didargunj p ..... 
    [7] =>  .....  of licence is for any reason mentioned therein unfit for being granted licence under the act.6. in the present case, the reason assigned are that the annual income of the petitioner is about rs. sixty thousand only, which is apparent from the income-tax return submitted by her, and that no specific reason for her insecurity has been given .....  order (annexure-1) that the respondent no. 3 rejected the application of the petitioner on the ground that the annual income of the petitioner is about rs. sixty thousand only, which is apparent from the income-tax return submitted by the petitioner herself and, prima facie, he did not find any specific reason for the security of a ..... . the said reasons are not at all covered by any of them as mentioned in section 14. in my opinion, the exercise of discretionary power does not mean that the authority can act by ignoring the provisions  ..... 
    [8] =>  ..... statement of objects and reasons and the press note issued supported the plea of the petitioners. in particular, he refereed to the decisions, reported in : [1957]32itr615(sc) commissioner of income tax v. smt. sodra devi : 1988(36)elt201(sc) doypack systems pvt. ltd. v. union of india : 1988crilj855 c.d. shang v. s.d. baijal : air1991sc672  ..... of the decision of the supreme court, the madhya pradesh high court struck down section 23 of the madhya pradesh act. on september 11, 1961 the parliament enacted the act in question, which received the assent of the president on the same day. the act purported to validate the imposition and collection of cesses on sugar cane under ten different .....  had been struck down by the supreme court as unconstitutional in diamond sugar mills ltd. v. u.p. : [1961]3scr242 . the madhya pradesh as well as the uttar pradesh act authorised the respective state governments to impose a cess on the entry of cane in the premises of factory for use, consumption or sale. it ..... 
    [9] =>  .....  will be constrained to make observations against the department and/or its officials.8. list these cases for further directions on 24.4.1998. the cbi and the income tax department shall file their respective progress reports as usual.9. let a copy of this order be handed over to sri ganga prasad roy, additional advocate general no. iii, .....  against such action in a competent court in accordance with law.7. we record our displeasure with the manner in which the matters are being dealt with by the income tax department. mr. rastogi has promised to show better re-suits in the next month. we may observe that if tangible progress is not made within next month, we .....  in course of investigation of the cases already instituted by them, separate case with respect to the offence prescribed under section 13(1)(e) of the prevention of corruption act, 1988 has not been instituted against the concerned persons. it appears that two cases in this regard, namely, rc 97a/96 and rc 28a/97 have since been  ..... 
    [10] =>  ..... court as to what should be the proper construction of legislative provision as regards the rules and regulations made under the act. in the case of chief inspector of mines and anr. v. k. c. thapar, air 1961 sc 838, the apex court held as follows :'the proper construction of a legislative provision as regards rules or  ..... regulations made under an act having effect as if enacted in the act fell to be considered in several english and indian decisions and from one of ..... the decision-making was motivated on the consideration of probity. the government has to rise above the nexus of vested interests and nepotism and eschew window-dressing, the act of governance has to withstand the test of judiciousness and impartiality and avoid arbitrary or capricious actions. therefore, the principle of governance has to be tested on  ..... 
    [11] =>  ..... had not been so terminated. in that regard it was submitted that there was a proposal to engage them as coolies instead of casual labourers, which would diminish their income.mr. bariar in relation to o.a. 17 of 2001 argued that though recommendation was sent vice annexure-a/4 dated 09.08.1991 for grant of temporary status  .....  by following the proper procedure for selection. it was noted by their lordships that in the case of dr. ray shivendra bahadur v. governing body of nalanda college 1961 indlaw sc 58, the court had held that mandamus may be issued to compel the authorities to do something but for that it must be shown that the statute  ..... continuation in such a work, the hon'ble supreme court at the end of para 34 of the judgment in the case of umadevi observed as follows: high court acting under article 226 of the constitution of india, should not ordinarily issue directions for absorption, regularization, or permanent continuance unless the recruitment itself was made regularly and in  ..... 
    [12] =>  ..... the time of his death. on that account the proper multiplier according to second schedule would be 17. since the deceased was a non-earning person, his notional income for compensation as per second schedule would be rs. 15,000 per annum, out of which one-third must be left out in consideration of the expenses which  ..... , the claims tribunal, subject to any rules made in this behalf, shall follow such summary procedure as it thinks fit. bihar motor vehicles accidents claims tribunals rules, 1961 prescribe the procedure of recording evidence, etc. and the same also indicates that procedure for summary inquiry have been adopted under the rules.5. the code of civil  ..... technical rules of pleading and evidence which are not strictly applicable in a proceeding before the claims tribunal in view of clear provision in section 169 of the motor vehicles act. a judgment of this court in national insurance co. ltd. v. mahendra prasad 1997 (1) pljr 907, was cited in support of the aforesaid proposition.4. ..... 
)