Court : Chennai
..... ...the amalgamation of the transferor company with the transferee company in accordance with this scheme will be in compliance with the provisions of s.2(1b) of the income tax act, 1961. the amalgamation is in the nature of merger as defined in para 3(e) of the accounting standard (as) 14 as prescribedby the institute of chartered accountants of india. the ..... (prayer: application filed rules 9 and 11(b) of the companies (court) rules 1959 read with sections 391 to 394 of the companies act, 1956) 1. issue notice. mr.ramaiah, the official liquidator accepts notice. 2. i am informed that advance copy was served on the regional director (in short rd ). 2.1. there .....
Tag this Judgment!Court : Chennai Madurai
..... of the motor accidents claims tribunal cum subordinate judge, virudhunagar. 2. the accident took place on 30.09.2013 at about 9.30 p.m at railway feeder road near income tax office, junction virudhunagar. it is a case of grievous injuries more specifically fractures on the right femur, right hip, right limb and all over the body. the claimant was working ..... (prayer: civil miscellaneous appeal filed under section 173 of the motor vehicles act, 1988, against the award made in mcop no.226 of 2013 dated 01.12.2014 on the file of the motor accidents claims tribunal cum subordinate judge, virudhunagar.) 1. this .....
Tag this Judgment!Court : Chennai
..... the assessee moved an application under section 119 (2) (b) of the income tax act, before the central board of direct taxes, seeking condonation of delay of one day in filing the return of income. that application has been rejected by the central board of direct taxes, by its order dated 05.05.2014. calling in question the said order ..... , refund or any other relief under the act, after the expiry of the period specified by or under the act by making such an application or claim and deal with ..... directing in effect, the assessing officer to consider the return of income filed by the assessee for the assessment year 2010-11, on merits. 6. it is appropriate to notice that under section 119 (2) (b) of the income tax act, the central board of direct taxes has been empowered "to admit an application or claim for exemption, deduction .....
Tag this Judgment!Court : Chennai
..... he had received money. further, he had not filed before the court the promissory notes executed by the accused and for rs.75,00,000/- he has 'income tax accounts' and the same was not filed till date, but he is ready to file the same during the period from 2006 till 2007 and during the pendency of ..... section 91 without the aid of section 92 is inoperative. likewise, section 92 would be inoperative without the support of section 91. really speaking, section 92 of the act applies to documents which can be termed as 'dispositive'. section 91 applies to 'bilateral and unilateral documents'. section 92 is limited to 'bilateral documents'. section 92 comes into ..... discharge of which a cheque was issued. of course, an 'existence' of legally recoverable debt is not a matter of presumption under section 139 of the negotiable instruments act. no wonder, a presumption has a limitation viz., in exceptional case there will be an irrebuttable presumption. if the execution of a cheque was denied by the .....
Tag this Judgment!Court : Chennai Madurai
..... really tenable. 12. when we consider the facts of the present case in the light of the relevant rules found in schedule iv of the tamil nadu district municipalities act, 1920 and the precedents above referred to, the demand notice under ex.a4 is illegal. the demand notice was issued under ex.a4 even before an assessment and this ..... / plaintiff to pay a sum of rs.18,231.80, found that the contentions of the plaintiff trust relating to the income from the kalyanamandapam is not acceptable and that there is no illegality in enhancing the tax from rs.145.50 per half year to rs.18,231.90. the trial court also relied upon the working sheet filed ..... notice as required to be issued under proviso to rule 9 of schedule iv of taxation and finance rules framed under the tamil nadu district municipalities act, 1920? 2. whether the revision of assessment of property tax issued under exhibit a4 is in conformity with the procedure contemplated under section 4 of the tamil nadu building (lease and rent control .....
Tag this Judgment!Court : Chennai
..... to remember the words of subha rao j. expressed in relation to the powers conferred on the high court under article 226 of the constitution in dwarkanath vs. income tax officer 1965(3) scr 536 at pages 540-41: "this article is couched in comprehensive phraseology and it ex facie confers a wide power on the high courts ..... it will have to hold that a writ can be issued against the private factory owner since every factory is governed by statutory rules i.e the factories act, industrial disputes act, etc. such a view cannot be countenanced. it is in very exceptional cases, where a public duty is imposed upon the person concerned, that a writ ..... government of pudhucherry and the said officer has issued notice. since transfer has been effected pending conciliation, there is infraction of section 33 (2) of the industrial disputes act and in such circumstances, writ petition has been filed. however, after going through the conciliation notice and taking note of a decision of the hon'ble apex court in .....
Tag this Judgment!Court : Chennai
..... same firm's name till its dissolution. in support of this, the learned senior counsel relied upon a decision reported in air 1953 sc 455 (the commissioner of income tax versus m/s.a.w.figgis and co., and others). the learned counsel would contend that there is no justification in rejecting the tender of the appellant firm on ..... renewed. he pointed out that subsequent changes in the constitution of the partnership firm will not any affect its registration in view of sections 58 and 59 of the act which clearly provide that a partnership firm once registered, it stands registered permanently and if there is any change in the partners, the same does not affect the ..... to the firm in the registrar of firms. therefore, learned senior counsel pointed out that the word 'may' instead of 'shall' occurs in section 63 of the act itself denotes that it is not mandatory to give notice in regard to change or dissolution that had taken place in the constitution of the registered firm. therefore, non- .....
Tag this Judgment!Court : Chennai
..... of parties, must speak. it must not be like the inscrutable face of a sphinx . 16. in harinagar sugar mills ltd. v. shyam sunder jhunjhunwala [air 1961 sc 1669], the question of recording reasons came up for consideration in the context of a refusal by harinagar to transfer, without giving reasons, shares held by shyam sunder ..... an administrative body functioning in an administrative sphere or quasi-administrative sphere as the present one. (iv) while considering, a litigation arising out of bangalore development authority act, 1976, the supreme court in bangalore medical trust v. b.s.muddappa and others reported in (1991) 4 scc 54,held that "discretion is an effective tool ..... or administrative) is exercised on the basis of facts which do not exist and which are patently erroneous, such exercise of power will stand vitiated. (see cit v. mahindra and mahindra ltd.) the effect of several decisions on the question of jurisdiction has been summed up by grahame aldous and john alder in their book .....
Tag this Judgment!Court : Chennai
..... duty and registration fee upon the under rated land value beneath the guideline value in a registration transaction, but also causing loss to the department of income tax as they could not cover and compute up the real value/quantum in a given land registration transaction, ending up in a deflated computation of ..... of a mandatory prior remarks ''before ordering an appropriate enquiry by the directorate of vigilance and anti-corruption''. if offences are made out under the said act on the complaint, preliminary enquiry is held, then in the course of preliminary enquiry, the police officer would take the necessary precautions to locate the relevant ..... request for taking criminal action against the inspector general of registrations and other officials of registration department that their alleged recalcitrant, unethical, biased and criminal acts and the petition was received on 02.02.2016 and in turn was forwarded to the secretary, vigilance commission for taking necessary action as per letter .....
Tag this Judgment!Court : Chennai
..... s.jayanthi shri., wife of mr.d.ramagopal, has filed this writ petition challenging an order passed by the first respondent, assessing officer, under section 271f of the income tax act, 1961, (act), levying penalty of rs.5,000/- for non-filing of the returns at the appropriate time for the assessment years 2008-09 to 2014-15. 3. the ..... approached this court on an earlier occasion by filing w.p.nos.11225 and 11226 of 2016, wherein they sought for a direction upon the commissioner of income tax to withdraw the income tax assessment proceedings of the petitioners from the first respondent (ms.kalpalatha rajan, i.r.s.,) and entrust the job to some other officer of the same ..... 06.2016, in pan no:bbhpm6439 passed by the first respondent against the petitioner for ays 2008-09 to 2014-15 on the file of the assistant commissioner of income tax, central circle-i, coimbatore and quash the same.) 1. heard mr. a.e.chelliah learned senior counsel for mr.k.ramanujam, learned counsel for the petitioner .....
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