Court : Allahabad
Reported in : [1991]187ITR601(All)
..... and further for a writ of mandamus restraining the respondents from initiating and continuing with the recovery proceedings in pursuance of the orders passed under the indian income-tax act, 1922, as well as making the proclamation of sale against the petitioners.2. we have heard learned counsel for the petitioners as well as for the ..... kanpur, to the collector, fatehgarh, is against the provisions of law and no interest or penalty can be charged and recovered under the indian income-tax act, 1922. the petitioners in respect of this earlier made an application dated january 10, 1979, which is pending. the petitioners earlier filed a writ ..... challenged by the petitioners. so far as annexure 7 is concerned, it seems that the petitioners received a registered letter dated may 14, 1990, from the tax recovery officer, agra, requiring the petitioners to produce necessary connected documents with original counterfoils in support of the payments claimed to have been made by the petitioners. .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)143CTR(All)227; [1998]229ITR570(All)
..... , the bombay high court piercing into the legislative history of sub-section (1) of section 179, observed as under (headnote) :'section 179 of the income-tax act, 1961, prior to its amendment in 1975, for the first time provided that the directors of a private limited company in liquidation would be liable jointly and severally with ..... against the assets of the petitioner who was merely a director in the company.5. section 179 of the income-tax act, 1961 (briefly, 'the act'), clearly provides that notwithstanding anything contained in the companies act, 1956, every person who was a director of the private company at any time during the relevant previous year ..... the company for payment of arrears of tax. there was no corresponding provision in the indian income-tax act, 1922. section 179 imposes a vicarious liability on the directors of a private limited company, even though a private limited .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1945All147
..... and third questions in the negative and the second and fourth in the affirmative.iqbal ahmad c.j.12. i agree.13. under the provisions of section 66 (5), income-tax act, 1922, our decision on the points referred to us is that the first and third questions should be answered in the negative and the second and fourth in the ..... to prevent a legislature at any time from saying that land revenue shall not be a charge on property. in these circumstances, the central legislature when it passed the income-tax act did not authorise the deduction of land revenue upon the ground that it was a charge. it authorised that deduction on the ground that land revenue was a payment made ..... be deducted as an allowance from the bona fide annual value of the property determined under sub-section (1) read with sub-section (2) of section 9, income-tax act, 1922, on the ground that such amount is an annual charge, which is not a capital charge, to which the property is subject within the meaning of clause (iv .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)188CTR(All)133; [2004]266ITR283(All)
..... 1. this writ petition has been filed for a writ of certiorari to quash the impugned notice under section 226 of the income-tax act, 1961, vide annexure 5 to the writ petition. the petitioner has also prayed for a mandamus directing respondent no. 1 to refund the amount recovered under the notice ..... illegal notice under section 226 and has also detained other payments from the petitioner for supplying packaging material on the basis of illegal notices under section 226 of the income-tax act which is adversely affecting the business of the petitioner.20. a counter affidavit has been filed on behalf of the respondents and we have perused the same.21. ..... notice under section 226. thus a huge amount of the petitioner has been detained by saraiya distillery limited, gorakhpur, because of the notice under section 226 of the income-tax act which is said to have adversely affected the business of the petitioner.11. it is alleged in para. 16 of the petition that the petitioner had already deposited rs .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]144TAXMAN682(All)
..... tribunal, allahabad has referred the following two questions of law under section 256(1) of the income tax act, 1961, hereinafter referred to as the act, for opinion to this court.'1. whether, on the facts and in circumstances of the case, the incon-lctax appellate tribunal was correct in law in holding ..... assessment to the date of making refund, on the amount refundable as a result of excess amount paid only as a result of proceedings under section 155 of the income tax act, subsequent to the regular assessment?'2. briefly stated the facts giving rise to the present reference are as follows:the reference relates to the assessment year 1974-75. ..... the excess amount paid during the financial year on the date subsequent to the date fixed under section 211 of the income tax act for payment of such instalment.2. whether, on the facts and circumstances of the case, the income tax appellate tribunal was correct in law in holding that the interest under section 214(2) is payable to the assessee, .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]81ITR557(All)
..... tribunal, allahabad bench, in accordance with the direction issued by this court on 19th of july, 1961, in an application under section 66(2) of the income-tax act, 1922, at the instance of the assessee.2. the assessee is a firm known as j. k. hosiery factory, carrying on its hosiery ..... it is clear that in making the aforesaid provision the legislature intended to recognise the aforesaid objects as charitable.44. similarly, under section 4 of the indian income-tax act, 1922, any income derived by a religious or charitable institution is exempt from taxation under certain circumstances. the expression ' charitable purpose ' has been described as including relief of ..... firm as constituted by the deed executed between jhabarmal saraf and the trustees was legal and could be registered as such under section 26a of the indian income-tax act, 1922. the supreme court ultimately came to the conclusion that the partnership so created was legal and could be registered as such under section 26a. .....
Tag this Judgment!Court : Allahabad
Reported in : (2000)161CTR(All)195; [2000]242ITR507(All)
..... and so long as the ordinance remained in force. similar is the repugnancy in the provisions and the purpose of section 104 of the income-tax act, 1961, and the provisions of the 1974 act. 12. we, therefore, answer the questions, reproduced abo.ve, by saying that by virtue of the provisions of the companies (temporary ..... in an industrial activity and the question is whether the company was obliged to comply with the provisions of section 104 of the income-tax act, 1961, and whether additional income-tax could be levied ifthe dividends declared fell short of the distributable profits of the company. 4. section 104 provides that if the ..... restrictions on dividends) act, 1974, the provisions of section 104 of the income-tax act, 1961, could not be invoked against the assessee for the year under consideration. 13. an authenticated copy of the judgment be forwarded to the .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)185CTR(All)626; [2003]262ITR166(All)
..... the same it is stated that the maximum retail price fixed has been declared to be the sale price referable to in the explanation to section 206c of the income-tax act by the circular dated june 27, 2002, vide annexure ra-1, to the rejoinder affidavit. in paragraph 12 of the same it is stated that retail licences ..... pradesh, in exercise of statutory powers conferred upon him under the statutory rules framed under section 41 with the approval of the state government.11. section 206c of the income-tax act has been quoted in paragraph 24 of the writ petition. the explanation to the provisions defines the word 'buyer' as follows :'(a) 'buyer' means a person who ..... co. v. union of india has also followed the same view.13. aggrieved by the order of the income-tax officer (tds) dated march 22, 2002, the petitioner filed a revision under section 264 of the income-tax act before the commissioner of income-tax which was dismissed by order dated may 7, 2002, vide annexure 12, to the writ petition.14. in .....
Tag this Judgment!Court : Allahabad
Reported in : [1977]110ITR902(All)
..... . it merely prescribes a procedure for the assessment of concealed income and the rate of tax. the income so declared was chargeable to income-tax under section 4 of the income-tax act, 1961, which is the charging section. in other words, the assessee was liable for the payment of income-tax from the very inception under section 4 of the income-tax act and the liability arose at the end of each previous ..... ]93itr288(guj) has taken a contrary view. in the opinion of the learned judges payment of income-tax under section 68 of the finance act, 1965, is not in satisfaction of any liability under section 3 of the indian income-tax act, 1922, or under section 4 of the income-tax act, 1961. reliance has been placed upon sub-section (1) of section 68 which provides that where any person .....
Tag this Judgment!Court : Allahabad
Reported in : 1975CriLJ1881
..... credit of the central government within seven days from the date of deduction, as provided in section 18(6) of the indian income-tax act, 1922 and section 200 of the income-tax act, 1961. the tax was paid on 26th may, 1969. the accused were convicted and sentenced to fine by the district magistrate, but were acquitted, on ..... the complaint that under the provisions of section 192(1) of the income-tax act, 1961 any person responsible for paving any income chargeable under the head 'salaries' shall at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial ..... source within the prescribed time as required under the provisions contained in chapter xviii of the income-tax act, 1961. in these circumstances it was alleged that the accused had committed an offence punishable under section 276-b of the income-tax act. 1961.2. on receipt of summonses the accused put in appearance before the court. an .....
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