Judgment Search Results Home > Cases Phrase: income tax act 1961 section 237 refunds Sorted by: recent Court: kerala Page 1 of about 6,348 results (0.103 seconds)

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 .....

S. A. Wahab Vs. Income Tax Officer and anr.

Court : Kerala

Reported in : (1998)145CTR(Ker)453

..... to talk of any amount of refund becoming due to the assessee in respect of that assessment year, particularly, in the light of s. 237 of the it act, 1961'.6. no doubt, under s. 264 the cit is not empowered to pass an order not being an order prejudicial to the assessee. by the impugned order, ext. p9, the revision filed by the ..... under the it 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 cit under s. 264 of the act.2. the facts involved in this case are briefly summarised thus : for the asst. yr. 1980-81 the first respondent passed ext. p1 order of assessment fixing the total income of the ..... assessee as rs. 1,31,810 and the total tax payable as rs. 70,483. as .....

Aarif Latheef and Others Vs. Dr. Asha K. John and Others

Court : Kerala

..... is to the following effect: 3. selection of medical officers for admission to postgraduate course under the service quota.-- notwithstanding anything contained in the indian medical council act, 1956 (central act 102 of 1956) or any rule or regulation issued there under or in any judgment, decree or order of any court or authority, the selection of medical ..... context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment. 11. in the matter of cit v. sun engg. works (p) ltd. (1992 (4) scc 363) justice anand (as his lordship then was), speaking for the court, has said that it is ..... of in - service medical officers for post - graduate medical education under s.5(4) of the kerala medical officers' admission to postgraduate courses under service quota act, 2008 (kerala act 29 of 2008), shall be made strictly on the basis of inter se seniority of the candidates who have taken the common entrance test for post - graduate medical .....

Manjilas Agro Private Ltd. Vs. Nil

Court : Kerala

..... parties were within `arm's length' as required under the taxation laws to the satisfaction of the income tax authorities concerned. above all, it is stated that the said transactions are not under any investigation or scrutiny by the tax authorities or the government of india. with respect to the objection in 2(iv)(4) it is ..... the financial position of the company in the respective balance sheets and also to the effect that they constitute violation of sections 211 and 217 of the act. again it is stated in the affidavit that the shareholders and creditors were fully aware and appreciated the practical difficulties encountered by the transferor entities in ..... envisaged under the scheme could be sanctioned even without ordering dissolution. in this context, it is relevant to note clause (iv) of section 394(1) of the act which reads thus:- 394. provisions for facilitating reconstruction and amalgamation of companies.- (1) where an application is made to the tribunal under section 391 for the .....

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court : Kerala

..... the constitution bench also would be apposite. the measure, of annual value of building, adopted for the purposes of levying building tax by the state and determining income from property under the income tax act , were upheld holding that the identical measure did not detract from the fact of the levies were separate imposts {ralla ram vs ..... , amusements, betting and gambling . the state has also brought out the kerala local authorities entertainments tax act, 1961 [hereinafter referred to as state act of 1961 ], wherein section 3, the charging section, provides for levy of tax and the rate of tax; connected cases the same being on the price for admission to any entertainment at a rate not ..... passengers and goods assessed as a rate on the fares and freight payable; challenged as a tax on income, was upheld holding that the measure did not decide the subject of levy {sainik motors vs. state of rajasthan air 1961 sc 1480}. ujagar prints ltd. vs. union of india [air 1989 sc516] affirmed that .....

V. Sudhakaran Vs. Pallichal Grama Panchayat

Court : Kerala

..... ): the term 'deemed' brings within the net of chargeability income not actually accruing but which is supposed notionally to have accrued. it involves a number of concepts. ..... word or phrase that would not otherwise prevail. the supreme court in commissioner of income tax/excess profits tax, bombay city v. m/s.bhogilal laherchand including batliboi and co. bombay air 1954 sc 155, while dealing with the provisions of s.42(1) of the income-tax act where the term 'deemed to accrue' had been used, held (at page 157 ..... deemed licence comes into effect. 16. the effect of deeming provision has been considered by the apex court and various courts in a long line of judgments. in income-tax, west bengal v. calcutta stock exchange association (air 1959 sc 763), the apex court held that the use of the word 'deemed' shows that the legislature is .....

K.A. Prem and Others Vs. K. Madhu

Court : Kerala

..... pursuant thereto, the landlord produced along with ext.p3 list of documents dated 25.11.2015, attested copies of the returns submitted by him under the income tax act, 1961 and the kerala value added tax act, 2003 2. the tenants thereupon filed i.a.no.11293 of 2015 in the rent control court praying for an order directing the registry to deliver ..... party from obtaining a certified copy. the question whether the copies produced by the landlord (the originals of the said documents are in the custody of the income tax department/commercial taxes department) are admissible in evidence is a matter which need not be gone into at the stage of issuing the certified copy. the admissibility of the documents ..... attested copies of the audited balance sheets of m/s kpk and sons for the assessment years 1994-1995 to 2014-15. 2. attested copies of the income tax returns filed by m/s kpk and sons before the income tax department for the assessment years 1994-1995 to 2014-2015. 3. attested copies of the sales .....

N.N. Dikshit, Commissioner of Income Tax New Delhi Vs. Superintendent ...

Court : Kerala

..... demanded and accepted money from the complainant without disclosing the earlier orders passed by him, and on a promise that even under section 271a of the income tax act, he would impose a very lesser amount of fine. the learned standing counsel also submitted that the government secretary, who issued the sanction is the ..... gratification, because prior to the date of trap itself, he had passed orders cancelling the proceedings initiated against the appellant under section 271b of the income tax act, and that a vicious trap was arranged by the c.b.i on a mischievous complaint filed by the complainant johny for the reason that the ..... the ground of failure on his part to submit income tax returns in time, the income tax authorities conducted a raid at his office and his residence on 2.2.1994 and seized some documents. proceeding under the income tax act was initiated against him and in the said proceeding, the income tax commissioner (investigation), thrissur passed orders directing him to .....

All Kerala Anti Corruption and Human Rights Protection Council represe ...

Court : Kerala

..... respondent has become legalised through the aforesaid government order issued under section 40(4) of the wildlife (protection) act, 1972. matters being so, there is absolutely nothing to interfere with the matter at present, in view of the said government order. 5. ..... sub-section 4 of section 40 of the wildlife (protection) act, 1972, within 30 days from the date of the said order. therefore, presently, the possession of the aforesaid elephant tusks by the 1st ..... as go(rt) no.538/2015/f and wld, thiruvananthapuram, dated 16.12.2015 under section 40(4) of the wildlife (protection) act, 1972 by granting permission to the 1st respondent dr.mohanlal to declare the elephant tusks with him to the chief wildlife warden/authorised officer under ..... 1. during the course of an income tax raid at the house of dr.mohanlal, a well known cine artist, four elephant tusks were found at .....

Thressiamma Sebastian Vs. Shoji Ram and Others

Court : Kerala

..... monthly salary of rs.8,802/-, as certified in ext.a12 should have been accepted by the tribunal without effecting any deduction as no deduction is shown against the income tax. 9. the learned counsel for the appellant sought to place reliance on the verdict passed by the supreme court in sarala verma and others v. delhi transport ..... is whether the deductions were justified and the balance amount shown in the acquittance roll alone could be taken as the monthly income or whether the entire salary is to be reckoned of course, subject to deduction of income tax, if any. 7. it has to be borne in mind that the employer concerned was a co-operative society, ..... functioning in terms of the relevant provisions of the acts and rules (kerala co-operative societies acts and rules). by virtue of the scheme of the statute, there .....