Judgment Search Results Home > Cases Phrase: income tax act 1961 section 237 refunds Court: allahabad Page 7 of about 8,419 results (0.088 seconds)

The Commissioner of Income-tax Vs. Wajid Sons (P) Ltd.

Court : Allahabad

Reported in : (2005)198CTR(All)602; [2005]278ITR392(All)

..... the following questions of law under section 256(1) of the income tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court:-'whether on the facts and in the circumstances of the case, the tribunal has been correct in law in upholding the commissioner of income tax (appeals) order directing accepting of the assessee's request made ..... under section 154 of the i.t. act, 1961 that it was an industrial undertaking and the mistake of its being treated as non-industrial one was ..... there was a mistake apparent on the record in as much as the firm had not been changed at the maximum rate of tax under section 17(1) of the indian income tax act, 1922. the income tax officer rectified the assessment by applying the provisions of that section. on these facts, the apex court has held that the question .....

Assistant Commissioner of Vs. U.P. National Manufacturers Ltd.

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2001)76ITD272(All.)

..... section 201(1). thus if an assessee is in default or deemed to be in default then the recovery of the tax due may be made as per the procedure laid down under the provisions of the income-tax act, 1961 unless prohibited the recovery of government dues can also be made by another mode or procedure under any other enactment or ..... statute." 21. so far as the point relating to the payment of advance tax by the three companies is concerned, this plea perhaps has been ..... argued that in view of the mandatory provisions of section 194h, the acit(tds) was fully justified in levying the interest under section 201(1a) of the income-tax act and that the 1d. cit(a) has committed a legal error in cancelling the levy of interest. in support of his contention, the 1d. d.r. has made reference to the .....

Assistant Commissioner of Vs. U. P. National Manufacturers Ltd

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... section 201(1). thus if an assessee is in default or deemed to be in default then the recovery of the tax due may be made as per the procedure laid down under the provisions of the income-tax act, 1961 unless prohibited the recovery of government dues can also be made by another mode or procedure under any other enactment or ..... statute." 23. so far as the point relating to the payment of advance tax by the three companies is concerned, this plea perhaps has been ..... argued that in view of the mandatory provisions of section 194h, the acit(tds) was fully justified in levying the interest under section 201(1a) of the income-tax act and that the ld. cit(a) has committed a legal error in cancelling the levy of interest. in support of his contention, the ld. dr. has made reference to the following .....

H.G. Misra and Co. Vs. Appellate Assistant Commissioner of Income-tax ...

Court : Allahabad

Reported in : AIR1969All566; [1969]72ITR489(All)

..... notification on the 11th june, 1963:--'in exercise of the powers conferred by section 298 of the income-tax act, 1961 (xliii of 1961), the central government hereby makes the following order, namely:-- 1. short title and commencement--(1) this order may be called the income-tax (removal of difficulties) order no. 2 of 1963. (2) it shall be deemed to ..... he has without reasonable cause failed to furnish an estimate of the tax payable by him under sub-section (3) of section 18-a of the repealed act in respect of the said financial year, the provisions of section 273 of the income-tax act, 1961 (xliii of 1961), shall apply as if the references in that section to the provisions ..... not either file the estimate nor paythe amount of the advance tax as required by section 18a (3).3. on the 1st april, 1962 the income tax act, 1961, hereafter referred to as the new act, came into force and, by sub-section (1) of section 297 thereof, the old act stood repealed with effect from the said date. as the .....

Rani Amrit Kunwar Vs. Commissioner of Income Tax, C.P. and U.P.

Court : Allahabad

Reported in : [1946]14ITR561(All)

..... speaking in reference to the english income tax act and not in reference to the indian income-tax act. in short, the english income tax act by its charging provisions has taxed only those particular types of income which can be brought within the various schedules, whereas the indian income-tax act has charged whatever is 'income, profits and gains' on the proper ..... of relief in respect of income on which has been paid both income-tax (including super-tax) under this act and dominion income-tax, and 'dominion income-tax' has been defined to include any income-tax or super-tax charged under any law in force in any indian state. these provisions in the indian income-tax act incline me to the view that ..... was made applicable to the indian states by an order in council, dated 11th june, 1902.section 4(3) of the indian income-tax act was amended by the indian income-tax (amendment) act (xxiii of 1941), and a sub-clause (x) was added, and it was made clear that an accredited representative in .....

Chhagan Lal Rathi Vs. Income-tax Officer, District Iii(i), Kanpur, and ...

Court : Allahabad

Reported in : [1965]58ITR777(All)

..... 226(3) of the income-tax act, 1961, in the excess profits tax act. the contention of learned counsel would be justified if a provision of the income-tax act, 1922, corresponding to section 226(3) of the income-tax act, 1961, had been incorporated in the excess profits tax act. the contention cannot be accepted if no such corresponding provision of the income-tax act, 1922, had been incorporated in the excess profits tax act. section 8 of the ..... enactment... to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted.'it is not in dispute that the income-tax act, 1961, has repealed the income-tax act, 1922, and that its provisions represent a substantial re-enactment of those of the latter statute. but it seems to us that as the impugned proceeding took place .....

Rani Amrit Kunwar Vs. Commissioner of Income-tax, Central and United P ...

Court : Allahabad

Reported in : AIR1946All306

..... to be remembered that he was speaking in reference to the english income-tax act and not in reference to the indian income-tax act. in short, the english income-tax act by its charging provisions has taxed only those particular types of income which can be brought within the various schedules, whereas the indian income-tax act has charged whatever is 'income, profits and gains' on the proper construction of those expressions. it would ..... 54 vict. chap. 37, was made applicable to the indian states by an order-in-council dated 11th june 1902.41. section 4(3) of the indian income-tax act was amended by the indian income-tax amendment act, (23 [xxiii] of 1941), and a sub-clause (10) was added, and it was made clear that an accredited representative in british india for political purposes of .....

Anil Rice Mill Vs. the Commissioner of Income Tax

Court : Allahabad

Reported in : (2005)199CTR(All)69; [2006]282ITR236(All)

..... be invoked in the assessment proceedings relating to any other person, other than a person who is making the declaration under the act, so as to rule out the applicability of section 68 of the income-tax act, 1961. the facts of this case were that they were certain cash credits in the named of sons of managing partners and ..... the sons were having on independent source of income. disclosure was made by the sons under the voluntary disclosure scheme. such disclosure did not ..... preclude enquiry into the genuineness of the cash credits and their assessment us the firm's income from undisclosed sources under section 68 of the income-tax act, as held by their lordships in the said case.on these decisions of various high courts and those of the hon'ble supreme .....

Ganga Sahai Umrao Singh Vs. Commissioner of Excess Profits Tax

Court : Allahabad

Reported in : AIR1950All595; [1950]18ITR988(All)

..... ... ... 0 2 3this firm was to be managed exclusively by the old partners, viz , ram sarup, raghubir saran and radhey lal. the new partnership deeds were registered under section 26a, income tax act.3. it is not suggested that this partition was bogus, nor is it suggested that umrao singh continued to have his old share of two annas in firm gangasahai umrao ..... reason for the alteration if the result of the alteration was to effect a saving in the payment of the excess profits tax. the law is well settled that both under the income-tax act as well as under the excess profits tax act, the burden is on the department to prove the charge against the assessee that he had done something with the main purpose ..... malik, c.j.1. this is a reference under section 66 (1), income-tax act, read with section 21, excess profits tax act. the question referred to us is in these terms:'whether in the circumstances of this case, there is material to justify the opinion that the main purpose, for which the .....

Shyamlal PragnaraIn Vs. Commissioner of Income-tax, U.P., Lucknow

Court : Allahabad

Reported in : AIR1955All299; [1955]27ITR404(All)

..... (1942) 2 all er 528 (h) and 1948 ac 508 (p).22. 'ollivant & co.'s case (h)' was not a case arising out of either income-tax act or excess profits tax act. the question there arose of interpretation of a contract. it is not necessary to give the terms of the contract, nor to deal with this case at any length ..... importance as between the employer and the employee but not for the purposes of the determination of the question of reasonableness or necessity either under the income-tax act or the excess profits tax act.12. it has also not been disputed before us that the questions of reasonableness and the payment being necessary having regard to the requirements of the ..... the amount of expenditure incurred could be reduced or disallowed had to be considered in accordance with the provisions of section 10(2) (x), income-tax act and rule 12, schedule i, excess profits tax act. the amount could be disallowed in whole or in part if it was found that it was not reasonable and it was not necessary having .....