Court : Orissa
Reported in : 107(2009)CLT796
..... court has consistently held that order of reopening of assessment would vitiate as not being permissible in law. (vide s. narayanappa and ors. v. commissioner of income tax : [1967]63itr219(sc) ; sales tax officer v. uttareswari rice mills : [1973]89itr6(sc) ; union of india and ors. v. rai singh deb singh bist and anr. air 1974 sc ..... apex court observed that the state or its instrumentality must not take any irrelevant or irrational factor into consideration or appear arbitrary in its decision. 'duty to act fairly' is part of fair procedure envisaged under articles 14 and 21. every activity of the public authority or those under public duty must be received and ..... the court further held that it is mandatory to file the application within prescribed limitation, which runs from the date of the award under section 18 of the act. while deciding the said case the court placed reliance upon its earlier judgments, including scheduled caste co-operative. land owning society ltd. (supra).13. in .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT545
..... the revisional authority.in malbar industries & company ltd. v. commissioner of income tax (2000) 243 itr 83, while dealing with the suo motu power of the commissioner of the income tax the hon'ble apex court held that a bare reading of section 263 of the income tax act, 1961, makes it clear that the prerequisite for exercise of jurisdiction by the ..... commissioner suo motu under it is that the order of the income-tax officer is erroneous insofar as it is prejudicial ..... wide import and is not confined to loss of tax. the scheme of the act is to levy and collect tax in accordance with the provisions of the act and this task is entrusted to the revenue. if due to an erroneous order of the income-tax officer the revenue is losing tax lawfully payable by a person, it will certainly .....
Tag this Judgment!Court : Orissa
Reported in : 108(2009)CLT432; (2009)25VST522(Orissa)
..... to 'use' is to employ to any purpose. (see johnson's dictionary). a mere contract of hiring, without more, is a species of the contract of bailment. in commissioner of income-tax, bombay city v. national storage pvt. ltd. : (1967) 66 itr 596 (sc), the observations of viscount finlay in governors of the rotunda hospital, dublin v. coman (1921 ..... aggarwal brothers v. state of haryana and anr. (1999) 113 stc 317 held that the definition of 'sale' in section 2(1) of the haryana general sales tax act, 1973 includes the 'transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable ..... was whether the agreement represented a transfer of the right to use goods within the extended definition of 'sale' in section 2(g) of the orissa sales tax act, 1947.this court held that for all practical purposes the effective control or general control of the vehicle under the agreement rested with the corporation. there was possession .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT623; (2009)226CTR(Ori)676; [2009]319ITR339(Orissa)
..... at the factory premises?2. bereft of unnecessary details, the facts and circumstances giving rise to the present appeal are that a search under section 132 of the income tax act, 1961 (hereinafter referred to as 'the it act') was made in the factory and office premises of m/s utkal alloys limited, rourkela, sundargarh (hereinafter referred to as 'ual') on 2nd & 3rd november 1995. during ..... question before the mysore high court was whether the income-tax appellate tribunal was right in law in holding that the income-tax officer could act on the proviso to section 13 of the income-tax act, 1922, for completing the assessment for the assessment year 1961-62 and on the proviso to sub-section (1) of section 145 of the income-tax act, 1961, for completing the assessment for the assessment year .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT699
..... 263 of the it act, the commissioner of income tax-opposite party no. 3, vide his order dated 27.03.1997 set aside the order ..... ,120. the said return was scrutinized by the opposite party no. 6-income tax officer (hereinafter called, 'the assessing officer'), who vide his order dated 17.02.1995 passed under sections 143(3) and 182(1) of the it. act, 1961 (hereinafter referred to as 'it act') determined the net income at rs. 3,00, 120. subsequently, by exercising powers under section ..... 13, 07,754 . the dcit also made addition of rs. 3,00,000 under section 68 of the it act. being aggrieved by the said order of the dcit, the appellant filed first appeal before the commissioner of income tax (appeals)-1 -opposite party no. 4 who vide his order dated 21.12.1999 passed in l.t. appeal .....
Tag this Judgment!Court : Orissa
Reported in : (2009)23VST476(Orissa)
..... certificate, tin no. 21101800603 and ost no. bp-ii-1157 in respect of the petitioner-firm and all other documents relating to solvency, income-tax clearance, agency licence issued by rta, pan number along with earnest money of rs. 50,000. including the petitioner-firm there were as many ..... also filed an application for issue of an amended certificate of registration. relying on section 31 (d) of the orissa value added tax act, 2004 and rule 30(1) (c) of the orissa value added tax rules, 2005, he submitted that cancellation of registration certificate is possible only when the proprietor dies leaving no successor and not otherwise ..... after the death of the proprietor of proprietorship concern, the registration certificate issued to the proprietorship concern remains in force ?(iii) whether under the provisions of the ovat act, the legal heir of a deceased proprietor has any right to ask for amendment for registration certificate granted to the deceased proprietor and the same can be amended .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT385
..... . 7 contended that for renewal of existing license, a licensee who intends to renew the licence, has to fulfill all the terms and conditions such as solvency, income tax and sales tax clearance and no dues certificate etc. the petitioner has taken o.p. no. 7 as local surety who furnished local solvency to the extent of rs. 1 ..... exclusive privilege but such renewal shall be subject to the fulfillment of terms and conditions and the provisions of law to the satisfaction of the competent authorities under the act.18. therefore, the petitioner has no scope to claim renewal simplicitor of the existing license as a matter of right. the power of the state government to ..... . in harinarayan jaiswal (supra), the supreme court having held that raising revenue is one of the important purposes of the provisions under sections 22 and 29 of the act, categorically observed that the power to accept or reject the highest bid is given to the highest authority in the state i.e. the government, which is expected .....
Tag this Judgment!Court : Orissa
Reported in : 2009(I)OLR844
..... 2003, the revenue questioned the determination of the respondent no. 2 (1st appellate authority) regarding the applicability of section 115bb and section 2(24)(ix) of the income tax act, 1961. the income tax appellate tribunal heard the appellant's appeal, the appeal filed by the revenue as well as the cross-objection of the appellant and disposed of the same analogously ..... herein below:(a) whether in the facts and circumstances of the case the receipt of the appellant on 5.11.2000 can be said to be income and exigible to tax under the income tax act, 1961, for the a/y 2001 -2002, especially when the amendment to section 2(24)(ix) was brought into effect from 1.4.2002section 2( ..... 24)(ix) was inserted in the income tax act, 1961 by the finance act, 1972 w.e.f. 1.4.1972 which is quoted herein below:2(24)(ix) any winnings from lotteries, crossword puzzles, races including horse races, .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT402
..... referred to as 'the ccit')-o.p. no. 3 wherein the ccit refused to grant exemption claimed under section 10(23c)(vi) of the income tax act, 1961 (hereinafter referred to as 'the it act') for the assessment years 2003-04 and 2004-05 on the ground that the said order has been passed illegally and arbitrarily.2. bereft of unnecessary ..... years 2003-04 and 2004-05, the petitioner filed its returns of income before the assistant commissioner of income tax, berhampur circle, berhampur (o.p. no. 5) declaring the net income as 'nil'. the said returns were processed under section 143(1) of the it act. the petitioner has made applications to the ccit for grant of exemption ..... , which would not prevent the trust or institution being a valid trust. reliance has been placed on the judgment of the hon'ble apex court in commissioner of income tax, madras v. andhra chamber of commerce : [1965]55itr722(sc) . learned counsel further argues that under the provisions of law, two types of exemptions are available .....
Tag this Judgment!Court : Orissa
Reported in : 107(2009)CLT651; (2009)23VST458(Orissa)
..... for the years 1984-85 and 1985-86 on the ground that the same is illegal and violative of the provisions contained in the orissa sales tax act, 1947 (hereinafter referred to as the 'ost act') and the rules framed thereunder.2. bereft of unnecessary details, the facts and circumstances giving rise to the present writ petitions are that the petitioner ..... angul. pursuant to the said contract with nalco, the petitioner opened a site, office at angul and got itself registered under the ost act as well as the central sales tax act, 1956 (hereinafter referred to as the 'cst act') with the sto-opposite party no. 1. the sto assessed the petitioner for the assessment years 1984r85 and 1985-86 vide his session ..... , the sto passed the orders of re-assessment on 29/31.3.1997 granting refund of rs. 3,29,173 and rs. 3,645 under the ost act and the orissa additional sales tax rules (hereinafter referred to as the 'oast rules') respectively for the year 1984-85. for the year 1985-86, a refund of rs. 1,86,541 .....
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