Court : Orissa
Reported in : 94(2002)CLT41
..... the petitioners in all the revisions submitted that nabapravat trust has been established under the indian trust act for charitable purpose and the same has been registered under the income tax authorities for exemption from payment of income tax. the trust runs two technical institutes namely neelachal poly-technic and neelachal institute of computer science which ..... of two of the petitioners-companies and a trustee in the petitioner trust (in crl. revision no. 718/2001) also had no income and was not paying income tax till 1995. suddenly after 1995 there has been acquisition properties to the extent stated above which have been found prima facie to be disproportionate ..... namely zerina marines pvt. ltd. and zerina constructions pvt. ltd. had sufficient sources of income. rather son of accused-public servant had practically no income and was not filing tax return till year 1995. after 1995 suddenly income of the son of accused public servant has gone upto such extent that doubt arises in .....
Tag this Judgment!Court : Orissa
Reported in : AIR2002Ori211; 94(2002)CLT142; (2003)181CTR(Ori)427
..... of documents relevant to the case pending before the court, even from the income tax authorities, revived. neither section 54 of the 1922 act nor section 137 of the 1961 act had taken away for all times the jurisdiction of the courts to call for the record from the income tax authorities. those provisions, as already noticed, had, only put the exercise ..... date. that privilege did not extend, after april 1, 1964, to record filed before the income tax authorities, for the assessment years 1964-65 onwards. section 6 of the general clauses act as well as section 138(1)(b) of the 1961 act cannot extend the ban on the exercise of the jurisdiction by the courts to summon the ..... production of documents from the income tax authorities after april 1, 1964 relating to assessment year 1964-65 in .....
Tag this Judgment!Court : Orissa
Reported in : 2002(II)OLR699
..... necessary for executing its command. the court was considering in the said case the allegation that the official authorised in pursuance of a warrant issued by the income tax investigation commission in connection with certain pending proceedings before it, forcibly broke open the entrance door and when some resistance was put, the said officer not ..... only entered forcibly but tied the person offering resistance with a rope and assaulted him mercilessly causing injuries and for such act a complaint had been filed against the concerned public officers. the court, however, came to hold that such a complaint cannot be entertained without a sanction ..... . (2) no court shall take cognizance of any offence alleged to have been committed by any member of the armed forces of the union while acting or purporting to act in the discharge of his official duty, except with the previous sanction of the central government. (3) the state government may, by notification, direct .....
Tag this Judgment!Court : Orissa
Reported in : [2004]135TAXMAN514(Orissa)
..... reference under section 256(1) of the income tax act, 1961 made at the instance of the assessee. the question of law referred is as follows .-'whether on the facts and in the circumstances of the case, the refusal of registration to the assessee-firm under section 185(1)(b) of the act for the assessment year 1985-86 is ..... existence. the appellate authority accordingly directed the assessing officer to grant registration to the firm. being aggrieved by the aforesaid order, the revenue preferred appeal before the income tax appellate tribunal which by order dated 17-12-1991 reversed the order and restored the order made by the ito. it recorded a finding that the assessee- ..... for registration in form no. 11-a along with the deed of partnership. the assessing officer for the purpose of considering the application recorded the statement of the incoming partner smt. e. babirani patra on oath on 28-8-1987 in persons of her husband (the former retired partner). on consideration of her statement, the .....
Tag this Judgment!Court : Orissa
Reported in : (2004)192CTR(Ori)569
..... is a reference under section 256(1) of the it act, 1961, made at the instance of the assessee. the question of law referred is as follows :'whether, on the facts and in the circumstances of the case, the refusal of registration to the assessee-firm under section 185(1)(b) of the act for the asst. yr. 1985-86 is justified ..... three partners applied for registration in form no. 11-a along with the deed of partnership. the ao for the purpose of considering the application recorded the statement of the incoming partner smt. e. babirani patra on oath on 28th aug., 1987, in presence of her husband (the former retired partner); on consideration of her statement, the ao in ..... authority (aac) that the ao based his conclusion solely on the suspicion is clearly an error of record and the tribunal rightly reversed the findings of the asstt. cit. the finding of the tribunal is based on due consideration of evidence and is a pure finding of fact.that being the position, we are inclined to hold that .....
Tag this Judgment!Court : Orissa
Reported in : [2003]262ITR350(Orissa)
..... at.3. we have heard learned standing counsel for the revenue.4. under section 5 of the income-tax act, 1961 (hereinafter referred to as 'the act'), taxability is attracted not merely when income is actually received but also when it has 'accrued'. as explained by the supreme court in cit v. k. r. m. t. t. thiagaraja chetty and co. : [1953]24itr525(sc) and morvi industries ..... r.k. patra, j. 1. this is a reference under section 256(1) of the income-tax act, 1961, in which at the instance of the revenue, the income-tax appellate tribunal, cuttack bench, has referred the following question for the opinion of this court :'whether, on the facts and in the circumstances of the case, and on a correct .....
Tag this Judgment!Court : Orissa
Reported in : (2003)180CTR(Ori)171; 2003(I)OLR195
..... . under s. 5 of the it act, 1961 (hereinafter referred to as 'the act') taxability is attracted not merely when income is actually received but also when it has 'accrued'. as explained by the supreme court in cit v. thiagaraja chetty & co. : [1954]1scr258 and mom industries ltd. v. cit : [1971]82itr835(sc) , income accrues when it falls due that ..... liability to tax is attracted, namely, the accrual of income or its receipt; but the substance of the matter is the income. if income does not result at all, ..... irrespective of whether it is actually received or nbt and accrued income is that income which the assessee has a legal right to receive.5. as held by the supreme court in cit v. shoorji vallabhadas & co. : [1962]46itr144(sc) . income-tax is a levy on income. the act takes into account two points of time at which the .....
Tag this Judgment!Court : Orissa
Reported in : II(2003)ACC625; 2004ACJ1411; (2003)ILLJ920Ori; 2003(I)OLR33
..... . likewise, it is permissible to enact a law that no appeal shall lie against an order relating to an assessment of tax unless the tax had been paid. such a provision was on the statute book in section 30 of the indian income-tax act, 1922. the proviso to that section provided that...... 'no appeal shall lie against an order under sub-section (1) ..... of section 46 unless the tax had been paid'. such conditions merely regulate the exercise of the right of appeal so that the same is ..... of 1968 and 5 of 1970. a similar provision contained in the act was considered by the apex court and it was observed as follows:'...... the bar created by section 406(2)(e) to the entertainment of the appeal by a person who has not deposited the amount of tax due from him and who is not able to show to the .....
Tag this Judgment!Court : Orissa
Reported in : [2003]126TAXMAN157(Orissa)
..... till decision of the court is arrived at. 3. we have heard the learned standing counsel for the revenue.4. under section 5 of the income tax act, 1961 (hereinafter ref erred to as 'the act) taxability is attracted not merely when income is actually received but also when it has 'accrued'. as explained by the supreme court in ..... orderr.k. patra, j. this is a reference under section 256(1) of the income tax act, 1961 in which at the instance of the revenue, the income tax appellate tribunal, cuttack bench, has referred the following question for opinion of this court :'whether on the facts and in the circumstances of the case ..... make fresh assessment. in obedience to the order of the commissioner, the assessing officer made a fresh assessment under section 143(3) read with section 251 of the income tax act on 8-2-1988 reiterating his previous finding. the assessee again preferred an appeal objecting to the assessment before the commissioner (appeals) but without any success. thereafter, .....
Tag this Judgment!Court : Orissa
Reported in : (2003)180CTR(Ori)67; [2003]261ITR419(Orissa)
..... the premises of the assessee, the petitioner herein, were surveyed on february 9, 2000, by the income-tax officer under section 133a of the income-tax act, 1961 (hereinafter referred to as the 'act'). the petitioner thereafter was issued a notice under section 131 of the act calling upon the petitioner, the assessee, to appear before the concerned authority along with his books of ..... of this, we do not think it necessary to discuss the law in detail, and to consider the inter-play of sections 131, 132 and 133a of the income-tax act. here, the books of account were taken possession of on march 23, 2000, and they are being retained with the assessing officer even on the date of the ..... on a decision of the high court of rajasthan in maruti mills (p.) ltd. v. union of india . it is laid down in that decision that the income-tax authorities cannot impound the books of account and other documents during the course of survey. here, in the case on hand, the books of account were not impounded at .....
Tag this Judgment!