Court : Orissa
Reported in : (2009)222CTR(Ori)516; [2009]309ITR13(Orissa)
..... by the said order, the chief commissioner has rejected the petitioner's application for grant of approval for exemption under section 10(23c)(vi) of the income-tax act, 1961, on the ground that the said application was filed beyond time.2. learned counsel for the petitioner submits that since the said application was filed on june ..... 1,2006, consideration has been made on the basis of the proviso added to section 10(23c)(vi) of the income-tax act.3. according to the chief commissioner, the proviso does not give any room for him to condone the delay and, as such, the application was not considered ..... institution though belatedly filed should have been considered on the merits. in deciding such questions the commissioner decides the rights of the parries and, therefore, has to act in a quasi-judicial capacity. he has to decide the rights of the parties after a hearing. any authority exercising such quasi-judicial function should also have the .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT245; (2008)15VST228(Orissa)
..... high court to entertain a petition under article 226 of the constitution.7. the honourable supreme court in calcutta discount co. ltd. v. income-tax officer, companies district-1, calcutta reported in : [1961]41itr191(sc) , observed that existence of an alternative remedy is not always a sufficient reason for refusing a party quick relief by a writ ..... paper mills ltd. [1991] 81 stc 339 (ap). in this case, the meaning of the word 'consumable' in section 5b of the andhra pradesh general sales tax act, 1957 fell for consideration by the court. the high court pointed out that the 'consumption' of the goods in manufacture must be as raw material or other components ..... . it is because of this reason that while consumables by an inclusive definition are included in the definition of 'input' under section 2(25) of the vat act, the legislature did not insist upon the requirement which appears in the earlier clauses that such goods must go into composition of finished products. when the legislature .....
Tag this Judgment!Court : Orissa
Reported in : (2008)106CALLT51(NULL)
..... general manager, kerala state road transport corporation v. susama thomas and ors. (supra). moreover, as per clause (6) of the schedule appended to the m.v. act, notional income for compensation in case of non-earning is prescribed at rs. 15,000/- per annum.in that view of the matter, loss of dependency should have been assessed at ..... payment of compensation on the basis of structured formula as provided for under the second schedule should not ordinarily be deviated from section 168 of the motor vehicles act lays down the guidelines for the determination of the amount of compensation in terms of section 166 thereof. deviation of structured formula, however, as has been held ..... 15. the hon'ble apex court while dealing with the case observed that payment of compensation on the basis of the second schedule appended to the m.v. act, 1988 should not ordinarily be denied except in exceptional cases. paragraphs-11 and 12 of the said judgment, which are relevant for this purpose are quoted below:11 .....
Tag this Judgment!Court : Orissa
Reported in : (2008)15VST522(Orissa)
..... the question in aforesaid two cases before the full bench arose out of the income-tax proceeding but that will not make any difference as regards the applicability of principles of merger. the appellate authority under the income-tax act as well as the sales tax act has jurisdiction to consider and decide even that part of the order of the ..... had an opportunity to enhance the assessment. in support of his contention, the learned counsel relied on the decision of the honourable supreme court in case of commissioner of income-tax, bombay v. amritlal bhogilal and co. reported in : [1958]34itr130(sc) .11. in the above backdrop the questions which fall for consideration by this court ..... writ petition are as follows:3. the petitioner is a government of india undertaking and a government company. it is registered under the orissa sales tax act as well as the central sales tax act. in respect of the assessment year 2000-01, the petitioner filed its return under the cst (o) rules in form i, inter alia .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT545; (2008)15VST497(Orissa)
..... supreme court was with regard to the period of limitation prescribed under section 154(7) of the income-tax act, 1961. while considering the provisions of said section, the honourable apex court held that section 154(7) of the income-tax act prescribes limitation of four years for exercising power of rectification of mistake and such period has to ..... , the observations of the judicial committee which dealt with the language of section 34 of the indian income-tax act, 1922 have been quoted. section 34 of the income-tax act, 1922 is similar to section 12(8) of the ost act. according to the judicial committee in interpreting provisions of this kind, the rule is that that construction ..... against the order of assessment in question which is not contemplated in the scheme of the act. in support of his contention, the learned counsel relied on the decision of the honourable supreme court in the case of commissioner of income-tax v. amritlal bhogilal and co. reported in : [1958]34itr130(sc) .15. in .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT568
..... section 53 or 54 of the transfer of property act. so far as a sham transaction is concerned, in order to come to a conclusion, it has to be determined, whether the transaction is a sham transaction or not.7. in the case of sree meenakshi mills ltd., madurai v. commissioner of income-tax, madras reported in : [1956]1scr691 , the apex court has ..... death and after his death, the petitioner paid the rent regularly till 1993 and all these facts prove that the alleged sale deed was a sham transaction and was never acted upon.4. during the consolidation operation, the present petitioner filed an objection with a prayer to record his name in respect of the property in question instead of the name .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT751
..... from filing a suit when he can file execution proceedings. so also section 293 of the income tax act, 1961 provides no suit shall be brought in any civil court to set aside or modify any assessment made under that act. this shows that the statute creates a special right or liability and provides procedure for the ..... under section 9 of the arbitration and conciliation act, 1996 before the learned district judge, khurda through her power-of-attorney holder, who has filed the present writ petition. said application was registered as ..... the learned civil judge (junior division), bhubaneswar has no jurisdiction to entertain the suit as the same is barred by the provisions of the arbitration and conciliation act, 1996. the court below passed an order of status quo which was subsequently vacated. the petitioner in order to safeguard her leasehold rights filed an application .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT851; 2008(II)OLR363; (2008)18VST387(Orissa)
..... decisions of hon'ble apex court and other high courts.the hon'ble supreme court while dealing with seizure and retention of documents under the income tax act, 1961 in the case of commissioner of income-tax, west bengal iii and ors. v. oriental rubber works reported in : [1984]145itr477(sc) held that two conditions must be fulfilled before ..... .10. the allahabad high court of in the case of krishna kumar sharma v. commissioner of income-tax reported in : [1991]192itr57(all) held that there was no evidence of an order passed under section 132(8) of the income tax act, 1961. hence, the books of account seized from the petitioner's premises in february, 1986, had ..... to be returned to him.11. the allahabad high court in another decision in the case of variety general stores v. income-tax officer and ors. reported in : [1993]202itr660(all .....
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR976
..... the ground of non-observance of principles of natural justice. in the case of rajesh kumar and ors. (supra), the supreme court was considering an appeal under the income tax act, 1961. in the context of the said case, while dealing with the principles of natural justice, the supreme court held that while applying the principles of natural justice, the ..... the facts of the case, is an empty formality or an useless formality and non-observance of the same has not caused any prejudice to the party concerned, the act cannot be held to be arbitrary on that ground. in the case of ashok kumar sonkar (supra), the supreme court while dealing with the principles of natural justice ..... the learned advocate general appearing for the opp.parties 1 to 4 relied upon two decisions of the supreme court in the case of rajesh kumar and ors. v. dy. cit and ors. : [2006]287itr91(sc) and ashok kumar sonkar v. union of india and ors. : (2007)4scc54 and contended that where observance of principles of natural justice .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT482; 2008CriLJ4271
..... ors. : [2001]252itr1(sc) . the constitution bench of the supreme court in paragraph-27 of the aforesaid judgment, while dealing with a matter arising out of income tax act, came to hold that....' it is a normal rule of construction that when a statute vests certain power in an authority to be exercised in a particular manner then ..... the said contractor mr. rajendra prasad mohanty was never examined as a witness in the confiscation proceeding by the defence. section 56(2-c) of the orissa forest act, 1972 reads as follows:56. seizure of property liable to confiscation-(1)....(2-c) without prejudice to the provisions of sub-section (2-b) no order ..... that those receipts were shown to the petitioner's driver and the driver believing such receipts indicating payment of royalty to the government as valid in law, acted on such bona fide impression and permitted loading of said wooden poles on his vehicle for the purpose of transportation. accordingly, learned counsel for the petitioner submitted .....
Tag this Judgment!