Judgment Search Results Home > Cases Phrase: income tax act 1961 section 237 refunds Page 1 of about 161,637 results (0.383 seconds)

Gujarat Electric Co. Ltd. Vs. Cit and anr.

Court : Gujarat

Reported in : (2002)172CTR(Guj)220

..... out by the petitioner. the learned counsel pleaded that claim for refund ought to have been entertained and accepted in view of section 119(2)(b) of the income tax act, 1961, which enables the board to authorise a competent authority to admit an application or claim for refund made after expiry of period of limitation. what was emphasized ..... or direction to quash and set aside order dated 17-5-2000, passed by the member, central board of direct taxes, by which the claim made by the petitioner for refund under section 237 of the income tax act, 1961, is rejected. the petitioner has further prayed to issue a writ of mandamus directing the respondent no. 1 to give ..... not being commissioner (appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under the act, after the expiry of period specified by or under the income tax act for making such application or claim and deal with the same on merits in accordance with law. it is an admitted position that .....

Gujarat Electric Co. Ltd. Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : [2002]255ITR396(Guj)

..... out by the petitioner. learned counsel pleaded that the claim for refund ought to have been entertained and accepted in view of section 119(2)(b) of the income-tax act, 1961, which enables the board to authorise a competent authority to admit an application or claim for refund made after the expiry of the period of limitation. what ..... or direction to quash and set aside order dated may 17, 2000 passed by the member, central board of direct taxes, by which the claim made by the petitioner for refund under section 237 of the income-tax act, 1961, is rejected. the petitioner has further prayed to issue a writ of mandamus directing respondent no. 1 to give refund ..... not being commissioner (appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under the act, after the expiry of the period specified by or under the income-tax act for making such application or claim and deal with the same on the merits in accordance with law. it is an admitted position .....

Jaswant Singh Bambha Vs. Central Board of Direct Taxes and ors.

Court : Punjab and Haryana

Reported in : [2005]142TAXMAN528(Punj& Har)

..... question of law for consideration by a full bench :'whether the conditions prescribed in section 239 of the income tax act, 1961, are amenable to relaxation at the hands of the central board of direct taxes through instructions under section 119 of the act?'mr. p. c. jain, learned counsel for the assessee, contended as under :3. article ..... petition had filed a refund claim for the assessment year 1995-96 under section 237 of the income tax act, 1961 (hereinafter referred to as 'the act'). since the claim was made after the period of limitation prescribed in section 239 of the act, he moved an application for condonation of delay under section 119(2)(b) of the ..... and ensure a fair enforcement of its provisions, by issuing circulars in exercise of its statutory powers under section 119 of the income tax act which are binding on the authorities in the administration of the act. under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. thus, the .....

Trustees of H.E.H. the Nizam's Supplemental Family Trust Vs. Commissio ...

Court : Supreme Court of India

Reported in : AIR2000SC966; (2000)159CTR(SC)114; JT2000(2)SC141; 2000(1)SCALE641; (2000)3SCC501; [2000]1SCR863

..... 'n.a.' (not assessed) . the orders terminating the assessment proceedings were riot communicated to the assessee. the income-tax officer issued notices under section 34 of the income-tax, act, 1922 (corresponding to section 147 of the income-tax act, 1961). the court held that the assessment proceedings were lawfully terminated and that 'the orders terminating the assessment proceedings were ..... following manner:whether, on the facts and in the circumstances of the case, the order of assessment made by the income-tax officer for the assessment year 1962-63 under section 147 of the income-tax act, 1961, is valid in law. 6. the accountant member was of the view that the return filed by the assessee ..... is: whether, on the facts and in the circumstances of the case, the assessment made by the income-tax officer for the assessment year 1962-63 under section 143(3) read with section 147 of the income-tax act, 1961 is valid in law?2. the case concerns the h.e.h. the nizam's second supplemental .....

M/S.Santuka Agencies Vs. Income Tax Officer, Ward-2(2), Cuttack and Ot ...

Court : Orissa

..... .1,70,691/- as claimed in its return filed on 01.09.2003 for the assessment year 2003-04 along with interest as provided under the income tax act, 1961 and the income tax authorities are not justified in not granting the refund claimed by the petitioner.8. return the undisputed facts are that the petitioner filed its for the ..... for which a noting was made in the records for issue of notice under section 148 of the income tax act, 1961. however, there is no evidence available on records regarding actual service of the notice under section 148 of the income tax act, 1961 on the assessee except the service of letter dated 1.6.2004 on the petitioner on 1.7. ..... 70,691/- was not received by the assessee till 16.07.2008. under the provisions of the income tax statute, a return of income filed for the assessment year 2003-04 has to be processed under section 143(1) of the income tax act, 1961 by march, 2005. as per the existing administrative regulation, any refund claimed which is found lawfully .....

Jamnadas Morarjee and Co. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)104ITD257(Mum.)

..... was contended that refund had arisen as a result of appellate order and, therefore, was required to be issued to the assessee automatically in terms of section 240 of the income tax act, 1961 (act). according to the assessee, the payment of rs. 7.50 lacs was actually made against the demand of block assessment but by mistake assessment year 1997-98 was mentioned in ..... to be in excess, then the assessee is entitled to refund. this principle has been recognized by the legislature while enacting the income tax act, 1961 by enacting the provisions relating to refund and interest thereon in chapter-xix. section 237 of the act which is relevant for disposal of this appeal, provides as under: 237. if any person satisfies the assessing officer that the .....

Jamnadas Morarjee and Co. Vs. Dy. Cit, Central Circle-34

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)9SOT254(Mum.)

..... was contended that refund had arisen as a result of appellate order and, therefore, was required to be issued to the assessee automatically in terms of section 240 of the income tax act, 1961 ('act'). according to the assessee, the payment of rs. 7.50 lakhs was actually made against the demand of block assessment but by mistake assessment year 1997-98 was mentioned in ..... to be in excess, then the assessee is entitled to refund. this principle has been recognized by the legislature while enacting the income tax act, 1961 by enacting the provisions relating to refund and interest thereon in chapter xix section 237 of the act which is relevant, for disposal of this appeal, provides as under: '237. if any person satisfies the assessing officer that the .....

Jaswant Singh Bambha Vs. Central Board of Direct Taxes and ors.

Court : Punjab and Haryana

Reported in : (2005)193CTR(P& H)184; [2005]272ITR1(P& H); (2005)139PLR201

..... question of law for consideration by a full bench :'whether the conditions prescribed in section 239 of the income tax act, 1961, are amenable to relaxation at the hands of the central board of direct taxes through instructions under section 119 of the act ?'4. mr. p. c. jain, learned counsel for the assessee, contended as under :5. ..... in this writ petition had filed a refund claim for the assessment year 1995-96 under section 237 of the income-tax act, 1961 (for short 'the act'). since the claim was made after the period of limitation prescribed in section 239 of the act, he moved an application for condonation of delay under section 119(2)(b) of the ..... and ensure a fair enforcement of its provisions, by issuing circulars in exercise of its statutory powers under section 119 of the income-tax act which are binding on the authorities in the administration of the act. under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. thus, the .....

Agencia Geral (P.) Ltd. Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1993)45ITD243(Pune.)

..... , the order passed by the ito under section 172(4) may not be treated as an order under section 44b of the income-tax act, 1961 and thus appealable under section 246(a) of the income-tax act, 1961.6. besides the aforesaid view which is also, prima facie, a reasonable view that could be taken, there is also a ..... avoidance agreement is not given by the assessing officers when they find that the provisions of the agreement are not in conformity with the provisions of the income-tax act, 1961. 2. the correct legal position is that where a specific provision is made in the double taxation avoidance agreement, that provision will prevail over the ..... 30-4-1987 wherein he held that the appeal preferred by the assessee against an order under section 172(4) of the income-tax act, 1961 was not maintainable because section 246 of the income- tax act enumerates the various orders against which appeal could be preferred and inasmuch as no appeal has been specified against an order under section .....

S.A. Wahab Vs. Income-tax Officer and anr.

Court : Kerala

Reported in : [1998]232ITR624(Ker)

..... idle to talk of any amount of refund becoming due to the assessee in respect of that assessment year, particularly, in the light of section 237 of the income-tax act, 1961.'7. no doubt, under section 264 the commissioner is not (sic) empowered to pass an order 'not being an order prejudicial to the assessee'. by the ..... p.a. mohammed, j.1. the petitioner is an 'assessee' under the income-tax act, 1961 (for short 'the act'). the question raised in this writ petition relates to the correctness and legality of an order passed by the commissioner of income-tax under section 264 of the act.2. the facts involved in this case are briefly summarised thus ; for the ..... thereafter filed a revision petition against the said order before the commissioner of income-tax under section 264 of the act. it was dismissed by exhibit p-9 order which is challenged in this writ petition. '3. section 264 authorises the commissioner of income-tax either of his own motion or on an application by the assessee for .....