Court : Madhya Pradesh
Reported in : 1995(0)MPLJ228
..... orderu.l. bhat, c.j.1. the following question has been referred by the income tax appellate tribunal at the instance of the revenue under section 256(1) of the income tax act, 1961 :-'whether on the facts and in the circumstances of the case, the tribunal was correct in interpreting the word 'regular assessment' in the light of the ..... proceedings. it states that where, as a result of any order passed in appeal or other proceeding under the act, refund of any amount becomes due to the assessee, the income tax officer shall, except as otherwise provided in this act, refund the amount to the assessee without his having to make any claim in that behalf. sub-section (1 ..... and 244(14). the claim was rejected by the income tax officer. in appeals filed by the assessee, the c.i.t (appeals) upheld the claim of the assessee and directed the income tax officer to work out the exact amount due as interest under sections 214 and 244 of the act. the tribunal allowed the application filed by the revenue .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1996)135CTR(MP)365; [1996]222ITR620(MP)
..... by his order dated march 7, 1990, directed the assessing officer to allow the claim of interest under section 67(3) of the income-tax act, 1961 (for short, 'the act'). in pursuance of the aforesaid order, the respondent reassessed the income of the petitioner to the tune of rs. 1,04,070 by the assessment order dated april 11, 1991. the petitioner, in compliance ..... waived interest to the tune of rs. 14,330 by the order dated nil, but served on the petitioner on november 30, 1993. but, even after reassessment of the income, no demand notice was ever issued to the petitioner and the petitioner was not refunded the excess amount paid by him. therefore, the petitioner has submitted that he is ..... shivnarain ashok kumar and co. and the total income of the assessee was determined at rs. 1,48,270 as per i. t. n. s. no. 150, dated may 7, 1992, which was subse-quently revised under section 154 on august 6, 1992, for allowing interest under section 244(1a) of the act as the same was not allowed in the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1996]218ITR515(MP)
..... also decided some other questions against the assessee. the order of assessment dated june 23, 1981 is annexure 'a-1'. it was passed under section 143(3)/144b of the income-tax act, 1961. an appeal, registered as i.t. 482/81-82, was filed. thereafter, an appeal, i.t.a. no. 315/ind of 1982, was filed which was decided ..... a.r. tiwari, j. 1. the applicant (assessee) has filed this application under section 256(2) of the income-tax act, 1961 (for short 'the act'), seeking a direction to the income-tax appellate tribunal to state the case and refer the undernoted question of law for our answer :'whether, on the facts and in the circumstances of the case, ..... in the hands of the appellant and in the year of receipt ?'2. briefly stated, the facts of the case are that the applicant is an assessee under the income-tax act. this application pertains to the assessment year 1972-73. the assessee received interest during the accounting year from the government. the amount was paid to the then holkar state .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2004)189CTR(MP)26; [2004]268ITR244(MP); 2004(1)MPHT438; 2004(1)MPLJ589
..... assessment years 1972-73,1973-74 and 1974-75 the income tax officer completed assessment in the cases of all the partners under section 141a of income tax act, 1961 (hereinafter referred to as the 'act') and excess advance tax was refunded together with interest under section 214 of the act. on completion of regular assessment of these three years under ..... section 143(3), taking share income subject to rectification under section 155, no refund was ..... before us that up to 1-4-1989 the interest shall be payable in accordance with section 244 of the income tax act and for the period beyond that, according to section 244a of the income tax act. so far as the period prior to 1-4-1989 is concerned, the appellant's case is that interest .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2004]136TAXMAN465(MP)
..... assessment years 1972-73, 1973-74 and 1974-75 the income tax officer completed assessment in the cases of all the partners under section 141a of income tax act, 1961 (hereinafter referred to as the act) and excess advance tax was refunded together with interest under section 214 of the act. on completion of regular assessment of these three years under ..... section 143(3), taking share income subject to rectification under section 155, no refund was ..... before us that up to 1-4-1989 the interest shall be payable in accordance with section 244 of the income tax act and for the period beyond that, according to section 244a of the income tax act. so far as the period prior to 1-4-1989 is concerned, the appellants case is that interest has .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2010)228CTR(MP)497; [2009]310ITR341(MP)
..... dipak misra, j.1. regard being had to the similarity of the substantial question of law involved in these appeals preferred under section 260a of the income-tax act, 1961 (or brevity 'the act'), they were heard analogously and are being disposed of by a singular order. for the sake of clarity and convenience, the facts in mait no. 58 of ..... investment and finance co. ltd. [2007] 294 itr 438 (mad), it was held as under (headnote):. that in view of the express provisions of the income-tax act, 1961, an assessee was entitled to compensation by way of interest for the delay in the payment of amounts lawfully due to the assessee which were withheld wrongly and ..... complete working of the correct amount of deduction under section 80hh of the act and accordingly, he disallowed the deduction of rs. 3,00,75,391.4. being dissatisfied with the order of the assessing officer, the assessee preferred an appeal before the commissioner of income-tax (appeals) to delete the addition of rs. 1,46,623 on account .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1942]10ITR60(MP)
..... was laid in the above judgment. it relates to inquiries made behind the back of the assessee during the assessment or during the hearing of any proceedings under the income-tax act, of which he is a party. in the present case the assessee has full notice of what was being done since the business was assessed for more than ..... making of the assessment, and this it is argued was done.in our opinion the case is concluded by the provisions of section 25a of the income-tax act read with section 5 of the indian partnership act. sec. 25a, clause (1), says,'where, at the time of making an assessment under section 23, it is claimed by or on ..... till 1937 these legatees did not take any steps to get the business registered under the income-tax act. on the 13th january. 1939, they applied for registration of the business under section 26a of the act. in february 1939 they had themselves registered under the companies act. on the 6th february 1939, an agreement between the alleged partners was filed, and .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1950MP28; 1950CriLJ813
..... fact that it is akin to king's bench and has inherited the same power which were possessed by king's bench court.8. in surajmull brijlal v. commr. of income-tax b & o. a. i. r (17) 1930 pat. 538 : 11 p l. t 839 f. b.), the question arose whether the patna high court has the jurisdiction ..... jurisdiction should either be unlimited or the common law jurisdiction to issue any of the writs should have been conferred on it by its charter, letters patent or the act constituting the court. charters and the subsequent letters patent conferred the common law jurisdiction to issue the writ on the calcutta, bombay and madras high courts. the nagpur ..... indore to bring up, in order to be quashed, an order passed on 22nd october 1949 by district magistrate under section 3.e. madhya bharat maintenance of public order act. the said order prohibits the applicant for three months from participating in any meeting, public or private, organised by any association. it further prohibits the applicant from issuing .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1951CriLJ670
..... i. a. 132 p.c. it is now very well settled that marginal note to the section of an act cannot be referred to for the purpose of construing the act. this view has recently been followed by the sc. in commr. of income tax bombay v. ahmedbhai umarbhai & co. : [1950]181itr472(sc) . i would, therefore, eliminate the marginal note ..... have passed an order prohibiting dr. parchure from entering the dist. gird under some order or direction of the govt. passed under section 11, maintenance of public order act but my difficulty is increased by the fact that mr. parab, the then subba dist. gird was produced in the trial ct. as a prosecution witness & therein ..... gird, gwalior at panihar within the limits of district gird. immediately he was put under arrest & was prosecuted under section 3 sub-clause 7, maintenance of public order act. he was convicted by the addl. dist. mag. who sentenced him to six months simple imprisionment & recommended him a special class. against this order dr. parchure preferred .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1951CriLJ1305
..... english analogy extends over all inferior tribunals amenable to its authority.' (vide p. 902). in the same case the observations of wallis, c.j., in 'chief commissioner of income-tax v. north anantpur gold mines, ltd. a.i.r. (8) 1921 mad 524 are quoted, which being pertinent to the present discussion, are reproduced here. he observes: ..... practice of the country or the regulation of the governor general in council. it was re-enacted in act 39 & 40 geo iii c. 79 (govt. of india act 1800). the word used was 'revenue', not land revenue'; & 'revenue' includes customs, income tax, even quit-rent. a very wide construction was thus put upon the section by the privy council ..... in 'spooner vs. juddow' 4 m.i.a. 353). the same prohibition was re-enacted in section 106, govt. of india act, 1915 in the following form:the high courts have not & .....
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