Judgment Search Results Home > Cases Phrase: income tax act 1961 section 161 liability of representative assessee Court: gujarat Page 9 of about 342 results (0.118 seconds)

Commissioner of Income-tax, Ahmedabad- III Vs. Sandip Kiritbhai Patel

Court : Gujarat

..... rs.10,45,520/-. the case was selected for scrutiny through cass and notice under section 143(2) of the income tax act, 1961 (hereinafter referred to as "act") was issued. that it was found that for the first time the assessee paid substantial amount of rs.54,78,397/- to his brother shri amit k. patel. the ao ..... has erred in law in not confirming the entire disallowance of commission expenses of rs.40,00,000 made by the assessing officer u/s. 40a(2)(b) of the income tax act?" tax appeal no.405/2014 "whether in the facts and circumstances of the case, the learned itat has erred in law in not confirming the entire disallowance of commission expenses of ..... rs.37,67,708/- made by the assessing officer u/s. 40a(2)(b) of the income tax act?" 3. for the sake of convenience the facts in tax appeal no.501/2014 arising out of the impugned common judgment and order passed by the learned tribunal passed in ita no.2312/ahd/2011 for .....

Commissioner of Income-tax, Rajkot-I Vs. Arvindbhai Maniar Charitable ...

Court : Gujarat

..... considering the relevant material on record, the application made by the assessee trust seeking approval u/s. 80g(5) of the act, came to be rejected. against the said order, the assessee trust has preferred an appeal before the income tax appellate tribunal, 'smc' bench rajkot, which was allowed. being aggrieved and dissatisfied with the order passed by the tribunal, the ..... is the assessee who claimed his income not liable to be included in taxable income under s. 11 or 12. the enquiry relates to whether it is registered under s. 12a, ..... 5)(vi) extend to the actual computation of income under the assessment that is likely to be framed. we see no reason that such exercise can be taken in respect of a trust which is claiming exemption not under s. 10 but under s. 11 and 12 of the act, once the cit finds that the person who is claiming approval .....

Commissioner of Income-tax, Rajkot-III Vs. Vipassana Trust

Court : Gujarat

..... filed by the respondent - trust. 2. the brief facts of the case are that the respondent-trust made an application for recognition under section 80g(5) of the income tax act, 1961 ('the act', for short), in the prescribed format before the appellant. a report was called by the appellant from its field office and pursuant thereto the application of the respondent-trust ..... of law for our consideration; "(a) whether the itat is justified in law as well as on facts in directing recognition u/s. 80g(5) of the income tax act to the assessee trust?" 4. at the outset, mr. desai, learned advocate for the appellant, very fairly invited our attention to a decision of this court rendered in ..... a trust which is claiming exemption not under s. 10 but under s. 11 and 12 of the act, once the cit finds that the person who is claiming approval is the assessee who claimed his income not liable to be included in taxable income under s. 11 or 12. the enquiry relates to whether it is registered under s. 12a, .....

Commissioner of Income-tax, Rajkot- III Vs. Pujya Shri Jalarambapa and ...

Court : Gujarat

..... that the respondent - trust, which came to be created in the year 2002, on 13.09.2013 made an application for recognition under section 80g(5) of the income tax act, 1961 ('the act', for short), in the prescribed format before the appellant. a report from the field office was called by the appellant and later on the application of the respondent - ..... following question of law for our consideration; "whether the itat is justified in law as well as on facts in directing recognition u/s. 80g(5) of the income tax act to the assessee trust?" 4. at the outset, mr. desai, learned advocate for the appellant, very fairly invited our attention to a decision of this court rendered in ..... a trust which is claiming exemption not under s. 10 but under s. 11 and 12 of the act, once the cit finds that the person who is claiming approval is the assessee who claimed his income not liable to be included in taxable income under s. 11 or 12. the enquiry relates to whether it is registered under s. 12a, whether .....

Commissioner of Income-tax, Gujarat-i Vs. Rashmi Trading

Court : Gujarat

Reported in : [1976]103ITR312(Guj)

..... the amount of rs. 42,945 should be included. the income-tax officer relied upon section 41(1) of the income-tax act, 1961, for the purpose of holding that the amount should be included in the income for the assessment year 1966-67. against the decision of the income-tax officer, the assessee went in appeal before the appellate assistant ..... commissioner. the appellate assistant commissioner relied upon the decision of the allahabad high court in jagatnarain durga prasad v. commissioner of income-tax ..... the assessee as of the date of accrual of the benefit. 5. we may point out that sampath iyengar in his commentary on income-tax act, sixth edition, section volume, at page 1077, has observed in connection with section 41(1) as follows : 'the words 'the assessee .....

Mahmed Akhtar HuseIn (Alias) Kadar Bhatti Vs. State of Gujarat and ors ...

Court : Gujarat

Reported in : (1991)1GLR305; [1992]198ITR229(Guj)

..... the second schedule to the income-tax act, 1961, are fully satisfied in this case. since the defaulter has failed to discharge the liability, i hereby order that the defaulter shall be committed to the civil prison situated ..... of recovery certificate. therefore, on february 5, 1990, the enquiries were concluded and a final order for his detention under rule 76(1) of the second schedule to the income-tax act, 1961, was decided to be passed.' '13. in view of the facts and circumstances narrated above, i am satisfied that the conditions laid down in rule 73(2) of ..... no. 721 of 1990 is null and void being de hors the provisions of rule 73(1) read with rule 76(1) of the second schedule to the income-tax act, 1961. (2) whether the ceiling of six month for detention in civil prison as provided by rule 77 includes the periods during which the alleged defaulter remained in custody .....

Commissioner of Income-tax, Gujarat-ii Vs. Ahmedabad Maskati Cloth Dea ...

Court : Gujarat

Reported in : (1986)50CTR(Guj)283; [1986]162ITR142(Guj)

..... society from letting out the shops to the licensee members who were carrying on business in cloth is clearly exempt under the provisions of section 80p(2)(e) of the income-tax act, 1961 ?' 7. we are called upon to answer this common question which is referred to us in all the three cases. 8. before we proceed to answer the question on which ..... shops came to be allotted by the assessee was sought to be taxed by the income-tax officer. the contention of the assessee is that the said income is deductible from the gross total income by virtue of section 80p(2)(e) of the income-tax act, 1961 (hereinafter called 'the act'). alternatively, the assessee contends that the income to the extent of rs. 20,000 would be deductive under clause .....

Commissioner of Income-tax, Gujarat Vs. Sharma Construction Co.

Court : Gujarat

Reported in : [1975]100ITR603(Guj)

..... the grounds in the memorandum of appeal before the appellate assistant commissioner were regarding charging of penal interest under sections 139 and 217 of the income-tax act, 1961. the appellate assistant commissioner held that no appeal lay against the charging of interest under these sections and these two grounds of appeal were, ..... remitted back to the appellate assistant commissioner for the limited question for considering the ground of penal interest charged under sections 139 and 217 of the income-tax act, 1961. thereafter, at the instance of the revenue, the question hereinabove set out has been referred to us for our opinion. 5. in order ..... question the decision of their lordships of the supreme court in c. a. abraham v. income-tax officer, kottayam affords guidance.' 12. in the income-tax act, 1961, however, section 2(43) defines 'tax' to mean income-tax chargeable under provisions of the act in relation to the assessment year commencing on the 1st day of april, 1965, and .....

Commissioner of Income-tax, Gujarat Iii Vs. Poonjabhai Vanmalidas

Court : Gujarat

Reported in : [1976]105ITR388(Guj)

..... the bar and in order to arrive at a correct conclusion it is necessary to refer to the relevant provisions of the indian income-tax act, 1922, and of the income-tax act, 1961. under section 10(2)(xi) of the act of 1922 it was provided - '(2) such profits or gains (profits and gains of business, profession or vocation) shall ..... two references. 52. mr. j. p. shah has orally applied for a certificate for leave to appeal to the supreme court under section 261 of the income-tax act, 1961. in our opinion, the question decided by us is on points involving substantial question of law, and, therefore, this is a fit case in which leave should ..... respectively were shown as having been received from messrs. prabha mills, the income-tax officer sought to bring back these amounts to tax under the provisions of section 41(4) of the income-tax act, 1961, as trading receipts in the hands of the assessee-family. the income-tax officer rejected the contention of the assessee that theses two amounts were not .....

Manibhai Prabhudas Patel and anr. Vs. L.K. Koolwal, Designated Authori ...

Court : Gujarat

Reported in : (2002)177CTR(Guj)386; [2002]258ITR308(Guj)

..... to the facts of the petitioner's case. in support of his contentions, he submitted that the firm and partner, both are different entities under the income-tax act. section 2(31) of the act defines 'person' which, inter alia, includes 'individual' as well as 'firm'. in support of his contention, he has relied on the decisions of ..... , to any tax arrear in respect of such assessment year under such direct tax enactment; . . .' 9. on the basis of the provisions contained in section ..... this scheme shall not apply- (i) in respect of tax arrear under any direct tax enactment,--... (b) in a case where an order has been passed by the settlement commission under sub-section (4) of section 245d of the income-tax act or subsection (4) of section 22d of the wealth-tax act, as the case may be, for any assessment year .....