Court : Orissa
Reported in : [2007]289ITR406(Orissa)
..... hon'ble supreme court.22. in the written note submitted by learned counsel for the revenue, it has been clearly stated that there is no provision in the income-tax act, 1961 which permits an aggrieved party to move the hon'ble high court 'to answer question of the hon'ble apex court'. so the miscellaneous cases have been filed ..... reference. the pertinent observations of the apex court on this point at pages 681-682 of the report are set out:section 66 of the income-tax act of 1922 or section 256 of the income-tax act, 1961, is a special jurisdiction of a limited nature conferred not by the code of civil procedure or by the charters or by the special ..... acts constituting such high courts but by the special provisions of the income-tax acts of 1922 or 1961 for the limited purpose of obtaining the high court's opinion on .....
Tag this Judgment!Court : Orissa
Reported in : [2008]296ITR733(Orissa); [2009]179TAXMAN39(Orissa)
..... prayer no. (iii) is set out below:(iii) after hearing the parties direct opposite party no. 1 to grant approval to the petitioner under section 80g of the income-tax act, and/or.2. learned counsel for the revenue submits that the said prayer no. (iii) cannot be granted since the same is subjudice before the appellate tribunal.3 ..... . learned counsel for the petitioner has referred to an order passed by the commissioner of income-tax (appeals)-i, bhubaneswar. in the said order, the relevant facts of the case which formed the subject matter of miscellaneous cases were all considered and the commissioner ..... , which is required under section 12a of the act and delete the addition made in the status of aop on protective basis.thus, all the grounds of appeal are allowed.in the end the appeal is allowed.4. pursuant to the said order of the commissioner of income-tax (appeals), 19 orders relating to various assessment years .....
Tag this Judgment!Court : Orissa
Reported in : (2007)103CALLT88; (2007)207CTR(Ori)656
..... this writ petition under articles 226 and 227 of the constitution of india challenging the order dt. 17th aug., 2000 passed by the asstt. cit, rourkela circle, rourkela-op no. 1 under section 251 of the it act, 1961 ('the act', hereinafter) for the asst. yr. 1989-90, vide annex. 3.2. main challenge of the petitioner in the writ petition is ..... 1, as per the statute instead of giving effect to the appellate order (annex. 2), passed the order under section 251 of the act determining the net taxable income at rs. 78,810 and levied tax separately along with interest at rs. 1,47,433. the claim of the petitioner is that there was unabsorbed depreciation loss of the preceding ..... the learned counsel for the revenue and we found therefrom that the petitioner for the asst. yr. 1989-90 had claimed unabsorbed depreciation as per the computation of income filed along with the return for which the particulars of depreciation had been given.8. in view of the above position, we are of the opinion that the .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT147; (2007)10VST547(Orissa)
..... ) stc 185, cited by the revenue, held that there is nothing in section 271(1)(a) of the income tax act, 1961 which requires mens rea to be established by the department. in doing so the court opined 'unless there is something in the language of the statute indicating the need ..... used by the petitioner's factory which is situated at brajarajnagar. the further case of the petitioner is that it is a registered dealer both under orissa sales tax act and central sales tax act. the relevant registration certificates of the petitioner, both under ost and cst, show that the petitioner is entitled to purchase among other things plants, machinery and ..... 10(b) in the context of section 10-a of cst act, the court held that mens rea is required to be established and the learned judges held that the mens rea of the assessee was established.41. the decision of the apex court in additional commissioner of income tax, gujarat v. i.m patel and co. reported in 1992(86 .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT141; (2007)9VST491(Orissa)
..... ors. reported in : [2006]280itr643(sc) . in that case, the learned judges were considering the provisions of sections 214, 237, 240, 243 and 244 of the income tax act in the context of delay in refunding to the assessee the excess amount. the learned judges held that interest on excess amount is payable at the rate specified therein from ..... is also a registered pioneer large scale industry under the directorate of industries and availed the sales tax exemption as per the ipr, 1989.4. the sales tax officer, sambalpur iii circle, jharsuguda, passed an order of assessment under the orissa sales tax act and central sales tax act on 30.12.1996 for the year 1994-95. challenging the said order of assessment, the petitioner ..... year 1994-95 was rejected. o.j.c.no. 11460 of 2001 was filed as the said claim of interest for the aforesaid year was rejected under the central sales tax act and o.j.c.no. 11459 of 2001 was filed as the claim for payment of interest was rejected under the orissa sales .....
Tag this Judgment!Court : Orissa
Reported in : AIR2007Ori97
..... law. obviously, therefore, this undertaking has to rest on some legal obligations for the purpose of its enforcement. such a legal obligation does exist in sales tax law as well as in income-tax law which stipulates deduction at source but vis-a-vis royalty and its deduction at source, no specific applicable law was pointed out in course of hearing and ..... of orissa, revenue department dated 14-2-2003 (annexure-b/3) wherein a reference has been made to an earlier judgment of this court in o.j.c. no. 1961 of 2001 in which this court held that 'earth' is a minor mineral and the hon'ble apex court in the case of state of orissa v. union of india ..... by the state of madhya pradesh stipulating production of proof of payment of royally is unjustified in view of section 9 of the mines and minerals (regulation and development) act, 1957. sri panda, learned counsel for the petitioners further stated that the judgment of hon'ble single judge of madhya pradesh high court has not been challenged before the .....
Tag this Judgment!Court : Orissa
Reported in : AIR2007Ori37
..... payment for consumption by an erstwhile consumer is concerned.11. in several taxing statutes like bihar and orissa motor vehicles taxation act or income-tax act or central excise act, arrears of tax liability is a charge on either the vehicle or the property in respect of which tax burden has not been discharged by the previous owner. if such a ..... property is transferred by the owner or any agency to another person by sale or contract, the subsequent purchaser's title is burdened with the charge of unpaid taxes ..... union of india and ors. reported in air 1951 sc 41 at page 53, and also in the case of k.s. rashid and son v. income-tax investigation commission and ors. reported in air 1954 sc 207.25. it is obvious that the powers and duties of the distribution licencee is governed under chapter .....
Tag this Judgment!Court : Orissa
Reported in : 2007(210)ELT501(Ori)
..... in : [1994]206itr582(guj) . the said decision was also rendered by the high court in its reference jurisdiction under section 256 of the income tax act, 1961. learned judges of the gujarat high court found that when the tribunal ignores material evidence on record and an inferential finding is reached, based on one fact ..... principle the same guidelines are to be followed by all fact finding authority. reliance was also placed on the decision of the supreme court in the case of commissioner of income tax, punjab v. indian woolen textile' mills reported in : [1964]51itr291(sc) . in that case the learned judges of the supreme court came to a conclusion that ..... jurisdiction of the high court, the learned counsel for the company referred to the decision of the supreme court in the case of omar salay mohamed sait v. commissioner of income tax, madras reported in : [1959]37itr151(sc) . by referring to the said judgment of the hon'ble supreme court, the learned counsel urged that in a case where .....
Tag this Judgment!Court : Orissa
Reported in : 2007(2)ARBLR37(Orissa); 103(2007)CLT432; 2007(I)OLR256
..... no. 1. filed application for renewal of the trading licence indicating the names of the present partners of m/s. kmc. there are documents of the bank, income tax returns etc. to prima facie show that m/s. kmc with registration no. 47 of 49 is the present appellant. there is no dispute that the order of ..... is in its nature determinable, cannot be specifically enforced and no injunction can be granted. the same position is reiterated in section 41(e) of the specific relief act, which provides that injunction cannot be granted to prevent the breach of a contract, the performance of which would not be specifically enforced. in the cases of percept ..... not to be dragged into this litigation. learned district judge after considering the documents and submission of the parties allowed the petition filed under section 9 of the act and directed the parties to maintain status quo of the contract till the dispute is referred to the arbitration tribunal. aggrieved with that order, the appellants have .....
Tag this Judgment!Court : Orissa
Reported in : 103(2007)CLT358
..... there under. in the said decision, it was also found that liability of importer of cement under the act shall be reduced to the extent of tax paid under the entry tax act, wherein such importer becomes liable to pay tax under the act by virtue of sale of scheduled goods.18. thus, from a harmonious reading of the relevant provisions of the ..... assessment of surcharge on the sales tax payable by a dealer; whereas section 4 of the oet ..... (sc); commissioner of sales tax v. jai hind oil mills co. ; saraswati oil mills v. state of gujarat (1966) 18 stc 163 (guj); c.a. abraham v. income tax officer 1941 itr 425 (sc).5. mr. a. mohanty, learned senior standing counsel (sales tax), on the other hand, argued that section 5-a of the ost act is the charging section for .....
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