Court : Allahabad
Reported in : AIR1953All482; [1953]23ITR226(All)
..... rate of six per cent, per annum. learned counsel has drawn our attention to the provisions of section 30 (1), income-tax act and has pointed out that the order under section 18-a (6) was not appealable. an appeal was however, riled by the assessee before the appellate assistant commissioner ..... the opposite party has raised a preliminary objection and has pointed out that the order passed by the income-tax officer was under section 18-a (6), income-tax act, the assessee having paid in advance less than eighty per cent, of the tax determined on the basis of the regular assessment he was made liable to pay simple interest at the ..... for the decision of the question whether they had any jurisdiction to do so; but, they having merely dismissed the appeals, the effect of the order of the income-tax officer remained and, as there was no appeal provided for against that order, the order of the appellate tribunal cannot be treated as an order under section 33 .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]83ITR494(All)
..... under order xxxiv, rule 5, code of civil procedure ?'2. rule 16(1) referred to in the question is rule 16(1) of schedule ii of the income-tax act, 1961, and reads as follows:' 16. private alienation to be void in certain cases.--(1) where a notice has been served on a defaulter under rule 2, the ..... arrest of the assessee and his detention in prison ; (d) appointing a receiver for the management of the assessee's movable and immovable properties. 6. in the income-tax act itself there is no substantive provision for superseding or overriding the claim or rights of a secured creditor of the assessee. schedule ii mentioned in section 222 contains statutory ..... the ground, inter alia, that such law contravenes the fundamental right guaranteed under article 31 of the constitution. i have also mentioned above that in the income-tax act itself there is no provision as such which directly or even by necessary implication deprives or purports to deprive a mortgagee-decree-holder of his right to enforce .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)60CTR(All)72; [1987]168ITR412(All); [1987]31TAXMAN216(All)
..... , there is nothing inconsistent in principle in making the same sum subject to two different taxes under two different enactments. the statutes therein involved were the income-tax act and the estate duty act. besides, the scheme of taxation to income-tax is different from that under the gift-tax act, it is the income that accrues or arises or is deemed to accrue or arise as a result of ..... not permit us to hold that because the difference between the market value and the apparent consideration has been charged to tax under the income-tax act, the inadequacy of consideration cannot be deemed to be a gift under the gift-tax act.9. for what we have said above, we answer the first question in the negative and in favour of the department.10. since .....
Tag this Judgment!Court : Allahabad
Reported in : [2000]246ITR353(All); [2001]114TAXMAN356(All)
..... made as the assessing officer was entitled to realise the amount under section 226 of the income-tax act, 1961. it is claimed that in the meantime, the petitioner made declarations under section 89 of the finance (no. 2) act of 1998, known as 'kar vivad samadhan scheme, 1998' (hereinafter referred to as ..... will be seen from the provisions of the income-tax act contained in section 245 of the income-tax act, and also the provisions of the wealth-tax act contained in section 34a(5) of the wealth-tax act that adjustment is permissible only in respect of the income-tax refund against income-tax dues in the case of the same assessee ..... cancelled the adjustments and the assessing officer was directed to make fresh adjustments after following the procedure under section 245 of the income-tax act. after the decision of the commissioner of income-tax (appeals), the petitioner moved an application before the designated authority under the kar vivad samadhan scheme claiming that since the adjustments .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)
..... .1. in all these writ petitions, the petitioners who belong to the same group, have challenged the notices issued to them under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), in respect of the various assessment years beginning from 2000-01 to 2002-03, which vary in each of the petitions. as all these petitions raise ..... time being in force, or(b) any books of account or other documents will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause ..... law for the time being in force, or(c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody by any .....
Tag this Judgment!Court : Allahabad
Reported in : [1991]188ITR528(All)
..... default of the provisions of rule 57(2) to the second schedule of the income-tax act, 1961. i, therefore, forfeit the part payment of rs. 24,593 made to the undersigned by the purchaser on march 26, 1980, and ..... in view the fact that there has been a clear and wilful violation of rule 57(2) of the second schedule of the income-tax act, 1961, which has also been admitted by the purchasers, vide his reply dated april 28, 1980, it is held that they are in ..... petitioners were the highest bidders in a sum of rs. 45,000. as required by rule 57(1) of schedule ii to the income-tax act, they deposited 25 per cent. amount on the same day, i.e., a sum of rs. 11,250. the balance amount had ..... the amount deposited by them towards the sale price. it arises in the following circumstances. one salig ram was a defaulter to the income-tax department. against him, recovery proceedings were taken and his property was brought to auction. the auction took place on march 26, 1980 .....
Tag this Judgment!Court : Allahabad
Reported in : [1997]228ITR320(All)
..... the petitioner, a true copy of which is annexure 2 to the writ petition, in which certain adjustments have been made in the return and an additional income-tax under section 143(1a) of the income-tax act, amounting to rs. 1,09,022 was imposed. even after the adjustment it remained a loss return.3. the submissions of learned counsel for the petitioner was ..... ltd. v. union of india : [1992]195itr485(all) .4. section 143(1a) of the income-tax act was introduced by the amendment to the income-tax act with effect from april 1, 1989. under this amendment additional income-tax can be imposed even in the case of loss. the amendment by the finance act, 1993, was made with effect from april 1, 1989. since the amendment is with effect .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)
..... affidavit.14. the submission of learned counsel for the petitioner is that the recovery was barred by rule 68b of the second schedule to the income-tax act, 1961. rule 68b which was inserted by the finance act, 1992, with effect from june 1, 1992, states :'time-limit for sale of attached immovable property.--(1) no sale of immovable property shall ..... the settlement commission under section 245-i or by any order of the appellate authority or revising authority under section 246 254(1) or 263/264 of the income-tax act giving rise to the demands for which the recovery proceedings were initiated in the year 1972 itself when one of the writ petitions was filed. however, it ..... 21, 1979, is annexure 11a to the writ petition. it is alleged that the sale of the properties is barred by rule 68b of the second schedule to the income-tax act.8. by the impugned notice dated march 26, 1997, published in the newspaper rashtriya sahara dated march 28, 1997, the properties 170 and 360 sahebganj, padrauna, have .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)189CTR(All)79; [2004]266ITR597(All)
..... the petitioners.3. the petitioners have challenged the validity of the warrant of authorisation under section 132(1) of the income-tax act, 1961, and the initiation of block assessment proceedings, by issue of notice under section 158bc of the act by respondent no. 5, and continuation thereof by respondent no. 6 by issue of notice dated october 26, 2002, ..... 2002, at about 8.00 a.m. the respondents authorities their officers, servants and agents in purported exercise of the powers under section 132(1) of the income-tax act started search at the aforesaid premises of the petitioners as stated in paragraph 7 of the petition. it is alleged in paragraph 7 of the petition that the aforesaid ..... . similarly in ito v. lakhmani mewal das : [1976]103itr437(sc) , the supreme court held that the words used in section 147/148 of the income-tax act are reason to believe and not reason to suspect.31. we are of the opinion that the submission of learned counsel for the petitioner is correct. the respondents .....
Tag this Judgment!Court : Allahabad
Reported in : (1988)68CTR(All)87; [1988]172ITR292(All); [1988]37TAXMAN1(All)
..... that they were liable to be included in the hands of the assessee in view of section 64(ii) of the income-tax act, 1961. when this came to the knowledge of the income-tax officer assessing the assessee, the income-tax officer reopened the assessment of the assessee under section 147(a), on the charge that there was failure or omission on ..... 16(1)(a), we may note that these provisions are similar in nature to those contained in section 147(a) of the income-tax act, 1961, and the corresponding provisions contained in section 34(1)(a) of the indian income-tax act, 1922. the law on the subject, if we may say so, has by now been well-settled by the supreme court ..... court was concerned with a case arising under section 271(1)(c) of the income-tax act, 1961. there the assessee had omitted to include in her return, items of income arising to her spouse and minor daughter, in spite of there being a note in the income-tax return to that effect, although there was no specific column in the return. in .....
Tag this Judgment!