Court : Orissa
Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)
..... illegally and all the consequential actions taken by opposite parties 1 and 2 were in violation of the provisions of section 133a of the income tax act, 1961 (hereinafter referred to as 'the i.t. act').2. the facts giving rise to this writ petition are that the petitioner no. 1 is a chartered accountants firm and petitioner nos ..... , 2004, the deputy commissioner mooted a proposal for special audit in terms of section 142(2a) of the act to the commissioner of income-tax. the commissioner of income-tax approved the said proposal of the deputy commissioner of income tax by letter dated 29th february, 2004. pursuant thereto, one dinesh gupta and co. was appointed as a special ..... same. this is certainly unfair.another important aspect of the case is that under sub-section (3) of section 133a of the i.t. act only an income tax authority acting under said section can retain in his custody the impounded books of account and other documents beyond ten days from the date of impounding (exclusive .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR262
..... the results were published. the guidelines clearly lay down that in order to be considered for promotion to the post of ito, group-b, an income tax inspector must have served as such, for a period of three years and must have cleared the departmental examination. the applicant-kishore chandra mohanty himself admits ..... that even after such instruction/guidelines for promotion were issued on some earlier occasions, the department considered the cases of some officers in the level of income tax inspectors by holding a review dpc after publication of results and gave them retrospective promotion with effect from the date on which last paper of the ..... only notional financial benefit for the intervening period till his actual promotion. the tribunal also directed the department to consider the case of such other similarly placed income tax inspectors along with the applicant-kishore chandra mohanty3. shri sanjit mohanty, the learned senior counsel appearing for the petitioner in w.p. (c) no. 4493 .....
Tag this Judgment!Court : Orissa
Reported in : 106(2008)CLT865; (2009)19VST372(Orissa)
..... under section 73(10) means that the authorities have a discretion either to levy or not levy penalty. in cit v. maya rani punj : [1973]92itr394(delhi) , the delhi high court while considering the provisions of section 271(1) of the income tax act, 1961 held that the only significance of the word 'may' in section 271(1) is that ito has a ..... penalty of rs. 35,000/- under section 73(10) of the orissa value added tax act, 2004 (hereinafter referred to as 'ovat act') and rs. 3,500/- and rs. 7,000/- towards tax and penalty respectively under the orissa entry tax act, 1999 (hereinafter referred to as 'oet act') on the ground that the same were levied without passing any speaking order and affording ..... not brought to the notice of this court as to how the alleged unaccounted for goods were valued at rs. 1.75 lakh. under section 3 of the oet act entry tax shall be levied and collected on entry of the schedule goods into the local area for consumption, use and sale therein. the opp. party no. 1 has .....
Tag this Judgment!Court : Orissa
Reported in : 2009(1)OLR133
..... in the light of the questions which were before the supreme court.while deciding the said case, reliance has been placed by the apex court upon the judgment in cit v. sun engineering works (p) ltd. : [1992]198itr297(sc) , where it has been held as under:the judgment must be read as a whole and ..... the constitutional mandate prohibits employment and therefore it becomes immaterial whether the employment is under a contract or otherwise for considering ineligibility.26. section 5(3) of the act, 1995 is quoted hereunder:save as otherwise provided in sub-section (1) on ceasing to hold office, the lokpal or a lokayukta shall be ineligible for ..... sections of the society and prevent any kind of atrocities on any person. the state government decided to appoint a commission under the commissions of inquiry act, 1952 (hereinafter called the 'act, 1952') to enquire into the killing of swami laxmananda saraswati and the consequential communal violence in kandhmal and for that purpose, justice s.c. .....
Tag this Judgment!Court : Orissa
Reported in : 2009(1)OLR51; [2009]91SCL119(NULL)
..... in tisco general office recreation club (supra). the facts of that case are that tisco general office recreation club was a dealer under the provisions of the bihar sales tax act. it ran a canteen and a library for the benefit of the officers and employees of tata iron and steel company limited. it appears that the appellant had agreed ..... was the prices so fixed. for running the canteen, different types of expenses were incurred and at the end of the month when the income and expenditure account was prepared, the excess expenditure over the income was made good by giving subsidy to the dealer. the subsidy so given cannot be said to be directly relatable to any item of food ..... that the prices so fixed were below the cost price which resulted in a deficit. the difference between the income earned and the expenditure incurred by the dealer used to be made good every month by tisco. the sales tax authorities treated the subsidy given to the dealer as a part of the sale price and added it to the .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR498
..... and connected documents. perusal of the copy of the charge-sheet reveals that the documents indicated at serial nos.29 and 30, i.e., the wealth tax return and income tax return of the petitioner and those of nilima ray, in the list of properties/ articles/documents recovered/seized during investigation and relied upon, being voluminous had ..... former ministers were facing trial, elections to the state assembly were held in 1995. the congress party on assuming power in orissa repealed the orissa special courts act, 1990, filed firs and initiated investigations against several former ministers, who held offices in janata dal govt. during the period from march, 1990 to march, 1995 ..... lodged by the inspector of vigilance, cuttack, against the petitioner under section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 ('p.c. act' hereinafter) and registration of cuttack vigilance p.s. case no.53 of 1996 by the superintendent of police, vigilance, cuttack. it may be stated .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT107; (2009)21VST280(Orissa)
..... date of filing of this writ petition on 14.11.2008the hon'ble apex court in gkn driveshafts (india) ltd. v. income-tax officer and ors. (2003) 259 itr 19 held that when a notice under section 148 of the income tax act is issued, the proper course of action for the notice is to file a return and, if he so desires, to ..... even without calling the manager of the bank in evidence to prove the letter dated february 18,1955, it could be taken into account as evidence. but before the income-tax authorities could rely upon it, they were bound to produce it before the assessee so that the assessee could controvert the statements contained in it by asking for an ..... after he is given a chance to rebut the same.similarly the hon'ble apex court in c. vasantlal and co. v. commissioner of income-tax, bombay city : [1962]45itr206(sc) observed as follows:the income-tax officer is not bound by any technical rules of the law of evidence. it is open to him to collect materials to facilitate assessment even .....
Tag this Judgment!Court : Orissa
Reported in : (2009)107CALLT332(NULL)
..... (vide rajinder kumar kindra v. delhi administration, air 1984 sc 1805).14. in commissioner of income tax, bombay & rs. , v. mahindra & mahindra ltd., and ors. : [1983]144itr225(sc) , the apex court held as under:it must act in good faith, must have regard to all relevant considerations, must not be swayed by irrelevant considerations ..... ; maharashtra state seeds corporation ltd., v. hari prasad drupadrao jadhao : (2006)iillj107sc ; and mathura prasad v. union of india and ors. : (2007)illj1021sc .17. in cit (central), calcutta v. daulat ram rawatmull : [1973]87itr349(sc) , the supreme court held as under:there should, in our opnion, be direct nexus between the conclusion of fact ..... , must not seek to promote purposes alien to the letter or to the spirit of the legislation that gives it power to act, and must not act arbitrarily or capriciously.15. in smt. shalini soni v. union of india : 1980crilj1487 , the supreme court held:it is an unwritten rule of .....
Tag this Judgment!Court : Orissa
Reported in : AIR2009Ori147; 107(2009)CLT250; 2009(II)OLR201
..... morvi : air1996sc2520 ; haresh dayaramthakur v. state of maharashtra and ors. : air2000sc2281 ; dhanajaya reddy v. state of karnataka etc. etc. (2001) 4 scc 9; commissioner of income tax, mumbai v. anjum m.h. ghaswala and ors. : [2001]252itr1(sc) ; prabha shankar dubey v. state of madhya pradesh air 2004 sc 486; ram phal kundu v. ..... in badrinath v. state of tamil nadu and ors. : air2000sc3243 , the apex court observed that once the basis of a proceeding is gone, all consequential acts, actions, orders would fall to the ground automatically and this principle of consequential order which is applicable to judicial and quasi-judicial proceedings is equally applicable to ..... purpose of giving notice to all intending purchasers and get the maximum price for the secured assets. section 4(1) notice under the land acquisition act is always published in vernacular language.75. non-compliance of such a mandatory requirement vitiated the proceedings. the tribunal and the drat have dealt with .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT677
..... for disposing of the point now under consideration, to say that this court has found no apparent reason to confine its application to income-tax legislation but has extended it to sales tax and to tax on gambling....20. in view of the aforesaid settled legal provisions, the instant case is required to be considered.21. the impugned order ..... within the state of bihar and then despatched to other states in the course of inter-state transmissions, no question of levy of purchase-tax under the bihar sales tax act arises.xxx xxx xxxthe power of the state legislature is restricted to legislature in respect of intra-state transactions of sale and purchase and to ..... : air1986sc2146 , the apex court considered the meaning of 'sale'/'purchase' outside the state and while interpreting the provisions of section 4(2) of the central sales tax act, held that the provision has been enacted laying down the principles for determining that when a 'sale' or 'purchase' of goods would be deemed to have taken .....
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