Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Supreme Court of India
..... of contempt.4. in k.d. sharma vs. steel authority of india limited and others2 it was observed by this court:"39. if the primary object as highlighted in kensington income tax commrs., (1917) 1 kb486:86. ljkb257:116. lt136(ca) is kept in mind, an applicant who does not come with candid facts and "clean breast" cannot hold a ..... the order passed by the high court6 rejecting his bail application. he was accused of committing various crimes under the indian penal code and the prevention of money laundering act, 2002. his bail application was rejected by the high court on 23.06.2023. in the pleadings before this court, it was mentioned that the high court had ..... administration of justice. such persons are required to be properly dealt with, not only to punish them for the wrong done, but also to deter others from indulging in similar acts which shake the faith of people in the system of administration of justice. * * * 14. the legal position thus is that if the publication be with intent to .....
Tag this Judgment!Court : Supreme Court of India
..... party was resisted from conducting a search. this gave rise to two complaints, which were sent to two magistrates for judicial enquiry. summonses were issued against the income tax officials and the accompanying policemen over use of force. matajog dobey (supra), the resistor, contended that use of such force was not in discharge of official duty ..... the complaint related to offences punishable under sections 498 a and 506 read with section 34 of ipc as well as sections 3 and 4 of the dowry prohibition act, 1961. the police personnel had entered the house of the appellant therein without any previous sanction and the charges framed against the accused were quashed by the high court ..... actual date on which the enquiry was commenced. the state has justified this delay in its counter affidavit. it has been stated that instead of acting on the letter of the taxing authorities dated 14.05.2018, which in turn has been referred to in the communication of 05.06.2018, the note file pertaining to the .....
Tag this Judgment!Court : Supreme Court of India
..... scc279: (2008) 1 scc (civ) 850]. .) thus, in the context of a statute, the word any may be read as all in the context of the income tax act for which the power of transfer has been conferred upon the authorities specified under section 127. (emphasis supplied) 127. the court in k.p. mohammed salim [k.p ..... union of india vide resolution dated 19th january 2005, which is as under: these guidelines have been framed under the above provisions of section 63 of the act. the specific objectives of these guidelines are as follows:1. promote competitive procurement of electricity by distribution licensees; 36 2. facilitate transparency and fairness in ..... prayed for dismissal of the present appeals. considerations39 for considering the rival submissions, it will be necessary to refer to some of the provisions of the electricity act, which are as under: 63. determination of tariff by bidding process.-. notwithstanding anything contained in section 62, the appropriate commission shall adopt the tariff if .....
Tag this Judgment!Court : Karnataka
..... or classes of persons as the central government may, by order, direct. (emphasis supplied) 8. the learned counsel for the petitioner submits that the commissioner of income-tax, chennai has been designated to be the competent authority under section 68d supra. this fact is not disputed by the learned counsel representing the 1st respondent. therefore, ..... section 68d. section 68d of the act reads as follows: - 8 - nc:2024. khc:614 wp no.14764 of 2023 "68d. competent authority. (1) the central government may, by order published in the official gazette, authorise [any commissioner of customs or commissioner of central excise]. or commissioner of income-tax or any other officer of the central ..... punishable under section 8(c) r/w sections 20(b)(ii)(a), 23(a), 27, 27a, 28 and 29 of the narcotic drugs and psychotropic substances act, 1985 ( the act for short). on registration of the aforesaid crime against one of the directors, the account of the petitioner/company appears to have been - 4 - nc:2024 .....
Tag this Judgment!Court : Karnataka Dharwad
..... to pay 10% on entire amount determined by the enforcement officer. reliance is placed on the judgment rendered by the apex court in the case of commissioner of income tax .vs. hindustan bulk carriers2. 2 2003(3) scc577 6. heard the learned counsel for the petitioner and the learned aga. perused the material on record.7. ..... 2. in the captioned petition, the appellate authority while examining the maintainability of the appeal under section 107(6) of the central goods and services tax act, 2017 (for short cgst act ) has declined to admit the appeal on the ground that petitioner has failed to comply the mandate of pre- deposit and therefore, has declined to ..... defeat the same.9. the intentional exclusion of disputed interest, fine, fee, and penalty from sub-clause (b) of section 107(6) of the cgst act signifies a crucial legislative distinction. analyzing this deliberate separation provides insights into the lawmaker's clear intent regarding the nature and scope of the pre-deposit obligation in .....
Tag this Judgment!Court : Karnataka
..... observed, cannot be hedged by any limitation, as conferring such power implies in it all incidental and ancillary powers necessary to effectuate the grant of specified power. in income tax officer, cannanore v. m.k. mohammed kunhi [air1839sc430]. question arose whether an appellate authority has a power to stay the operation of the order appealed against, ..... in another case and may sit in a full bench in yet another case. thus, the appellate jurisdiction conferred by section 4 of the high court act 1961 does not bring about any alteration in the constitution or organisation of the high court. as stated earlier, when article 226 of the constitution confers powers ..... bench of this court in town house building co-operative society limited v. special deputy commissioner2 regarding interpretation of section 4 of the karnataka high court act, 1961 and the question was whether the division bench could remit the matter back to the hands of the learned single judge when the learned single judge has .....
Tag this Judgment!Court : Karnataka
..... common in all these writ petitions has sought to challenge the re-assessment proceedings initiated pursuant to the notice issued under section 148 read with section 147 of the income tax act, 1961 ( i.t. act ).2. w.p.no.15061/2013 pertains to the assessment year 2005-2006; w.p.no.43236/2013 pertains to the assessment year 2006-2007; w.p.no.43237 ..... down by the constitution bench of the apex court in calcutta discount company ltd. v. income tax officer3 on the above aspect regarding disclosure requires to be noticed. the validity of notice under section 34 of indian income tax i.t. act, 1922 (corresponding to section 147 of the income tax act, 1961), whereby re-assessment proceedings was sought to be initiated was called in question by the assessee .....
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