Court : Orissa
Reported in : AIR2009Ori108; 106(2008)CLT814
..... ) of the taxation of income-tax (investigation commission) act, 1947 has been pending whether the high court could entertain the writ petition. the hon'ble apex court held that a person may choose/elect where it ..... arise as to whether at such stage particularly when the suit is pending, this court should entertain the writ petition.2. in k.r. rashid & sons v. income- tax investigation commission and ors. : [1954]25itr167(sc) , a constitution bench of the supreme court considered the issue involved herein that when the remedy under section 8(5 ..... been bought to our notice that the appellants before us have already availed themselves of the remedy provided for in section 8(5) of the investigation commission act and that a reference has been made to the high court of allahabad in terms of that provision which is awaiting decision. in these circumstances, we think .....
Tag this Judgment!Court : Orissa
Reported in : (2009)22VST386(Orissa)
..... court has taken a similar view placing reliance on various judgments particularly hansraj gupta v. dehradon-mussoorie electric tramway co. ltd. and commissioner for special purposes of income-tax v. pemsel [1891] ac 531, wherein it has been held that the court cannot proceed with the assumption that the legislature while enacting the statute has committed ..... the facts and circumstances giving rise to this case are that the petitioner is a registered dealer under the provisions of the orissa sales tax act, 1947 (hereinafter referred to as, 'the act'). he is a manufacturer of out-still liquor in the district of nuapada. in the course of its business the petitioner purchased mohua ..... it and no such liberties can be taken by the courts for effectuating a supposed intention of the legislature....16. in m. pentiah v. muddala veeramallappa : [1961]2scr295 , the constitution bench again reiterated a similar view. however, it was observed that the court can only iron out the creases but it must not .....
Tag this Judgment!Court : Orissa
Reported in : AIR2009Ori10
..... wisdom has conferred competence upon the assessing authority to reopen the assessment provided he has reasons to believe that there is certain income or sale or purchase which can be subjected to income-tax sales or purchase tax, the authority may reopen the same. however, in doing so the authority must have some material in his possession on ..... exercising its administrative power is bound to pass a speaking and reasoned order as from the reasons it may be examined as to whether the authority has acted fairly and not arbitrarily. more so, recording reasons is supposed to be the principles of natural justice and requirement of the application of rule of law. ..... learned single judge dismissed the appeals as not maintainable on the ground that the appellant did not make any application for permission as required under section 170 of the act and therefore, the appeals were not maintainable. hence, these appeals.3. mr. a. k. mohanty, learned counsel for the appellant has submitted that in case .....
Tag this Judgment!Court : Orissa
Reported in : 108(2008)CLT463
..... kumar bhowmick and anr. : air 1987 sc 1010; owners and parties interested in m.v. 'vali pero' v. fernandeo lopez and ors. : air 1989 sc 2206; lakshmanasami gounder v. cit' selvamani and ors. : (1992) 1 scc 91; mansukhlal vithaldas chauhan v. state of gujarat : air 1997 sc 3400; collector of customs, calcutta v. tin plate co. of india ..... learned additional standing counsel has vehemently opposed the appeal contending that the alleged sale deed being in contravention of the statutory provisions of section 22(1) of the act was void and therefore, the judgment and orders passed by the revenue authorities do not require any interference. the said judgments are in consonance with law. provisions ..... such provisions to be directory only the neglect of them not affecting the validity of the acts done.11. a constitution bench of the hon'ble supreme court, in state of u.p. and ors. v. babu ram upadhya, : air 1961 sc 751, considered the issue and held as under:for ascertaining the real intention of the .....
Tag this Judgment!Court : Orissa
Reported in : (2008)18VST500(Orissa)
..... following other course is not permissible. (vide taylor v. taylor [1875] 1 ch. d. 426, hukam chand shyam lal v. union of india : [1976]2scr1060 , commissioner of income-tax, mumbai v. anjum m.h. ghaswala : [2001]252itr1(sc) , nazir ahmed v. king emperor , deep chand v. state of rajasthan : [1962]1scr662 ). in him cement ..... march 31, 2006 and april 1, 2006 to october 31, 2006 were already completed earlier under section 42 of the orissa value added tax act, 2004 (hereinafter called as 'the ovat act') vide assessment orders dated december 2, 2006 (annexure 3 series). hence, the second notice issued under annexure 1 is not sustainable in the ..... section 41 results in the detection of suppression of purchases or sales, or both, erroneous claims of deductions including input-tax credit, evasion of tax or contravention of any provision of this act affecting the tax liability of the dealer, the assessing authority may, notwithstanding the fact that the dealer may have been assessed under section .....
Tag this Judgment!Court : Orissa
Reported in : (2009)221CTR(Ori)88; [2009]309ITR50(Orissa)
..... petitioner challenges the order dt. 31st may, 2008 (annex. 2) passed under section 10(23c)(vi) of the it act, 1961 (hereinafter called as 'it act') by which the chief commissioner of income-tax, orissa, bhubaneswar (hereinafter called as 'chief cit) did not entertain the application of the assessee petitioner made under section 10(23c)(vi) for the financial year 2006-07 ..... filed by an educational institution belatedly, it should have been considered on merit. this court further held that in deciding such questions cit decides the rights of the parties and, therefore, has to act in a quasi judicial capacity. he has to decide rights of the parties after a hearing. any authority exercising such quasi ..... erroneously held that no power is available to him to condone the delay in filing the application under section 10(23c)(vi) of the it act. the chief cit should have admitted the application of the assessee made under section 10(23c)(vi) for financial year 2006-07. he further submitted that since .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT627
..... 2001 sc 3708, the apex court considered the meaning of manufacture as occurred under section 32-a(1) & (2)(b) (ill) in income tax act and held that the words must be understood in common parlance and it may mean production of articles for use from raw or prepared materials by ..... by axe and shaping them into logs by use of saws by workmen, which become articles or movable substance and is sold by the forest corporation.27. in commissioner of income tax, kerala v. tara agencies : [2007]292itr444(sc) , the apex court considered the term 'manufacture', 'production' and 'processing' and their distinction and held as under:the ..... ; h.m.m. limited v. collector of central excise new delhi : 1996(87)elt593(sc) ; orissa warehousing corporation v. commissioner of income tax : [1999]237itr589(sc) ; and oxford university press v. commissioner of income tax air 2001 sc 886).37. the court cannot ignore the condition for availing exemptions and therefore a very narrow interpretation is required to be given .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT122; 2008(II)OLR911
..... would not include the expenditure for re-forestation and maintenance of ecology. it is needless to mention that necessary sanction for exemption of said amount from income-tax liability, may be obtained; and the centre should ensure grant of such exemption and see that these activities are undertaken, carried on and maintained systematically and ..... p. no. 5- m/s. bhanja minerals pvt. ltd., which has been granted two mining leases under the mines and minerals (regulation & development) act, 1957 (mmrd act, in short) for iron and manganese ore in village inganijharan and iron ore in village deojhar, both in the district of keonjhar, and is engaged in ..... by the central govt. in the ministry of environment and forest in exercise of the powers conferred under section 3(3) of the environment (protection) act for creating a compensatory afforestation management fund and planning authority and colleted payments under the heading of net present value (npv) for a compensatory afforestation fund. .....
Tag this Judgment!Court : Orissa
Reported in : 2008(II)OLR861
..... two local sureties of the like amount each to the satisfaction of s.d.j.m., bargarh, subject to the condition that sureties shall be person of unimpeachable conduct. income tax assessee having pan number and permanent resident of bargarh town.(ii) he has to deposit a sum of rs. 25,000/- towards cash security.subsequently on the prayer of the ..... (in short 'the cr.p.c).4. it is submitted on behalf of the petitioner that the petitioner is not able to arrange local sureties who are also an income tax assessee having pan number and that he is not able to arrange rs. 10,000/- towards cash security. imposition of such conditions according to him has virtually resulted in ..... the case of cash security. cash security should be insisted only in cases where there is real apprehension of absconding of the accused or his repeating the offence since it acts as an effective deterrent. in the present case i do not feel any need for cash security.6. having regard to the facts and circumstances of the case, i .....
Tag this Judgment!Court : Orissa
Reported in : AIR2009Ori74
..... provisions of opc do not apply, in term in this case in the absence of any regulation being framed hy the drt, cuttack;23. in hemraj v. income tax recovery officer , the division bench of rajasthan high court after placing reliance upon the judgment in the case of babubhai v. nandlal : [1975]2scr71 came to ..... any regulation. this issue has been dealt elaborately by the appellate forum in the impugned judgment observing that different tribunals being authorized to frame regulation under the act, 1993 have framed regulations by applying the provisions of order 22 of the cpc in the proceedings before them for this purpose. however, drt, cuttack has ..... 1996]1scr989 the apex court held that application for substitution of l.rs. condonation of delay in filing the same and setting aside of abatement, the court must act liberally for the reason that delay in official business requires 'broach and approach from public justice perspective.'12. however, in the instant case, the application for .....
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