Judgment Search Results Home > Cases Phrase: income tax act 1961 section 237 refunds Sorted by: recent Court: kolkata Page 1 of about 10,448 results (0.092 seconds)

N. Chakravorti and Co. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2002]257ITR10(Cal)

..... matter, when it is subject to appeal and revision under chapter xx of the income-tax act, 1961. relying on section 246(l)(k) of the said act, he points out that the order rejecting the claim of refund is appealable before the deputy commissioner of income-tax (appeals). as such, there being an alternative remedy, the writ jurisdiction cannot ..... to pass orders on that application since the relief provided under sections 236 and 237 in substance is identical. thus, the 1961 act provides for specific remedy by way of appeal before the deputy commissioner of income-tax (appeals), which can go into all the questions, which are now being raised before this court. in fact, the ..... a combined order cannot come under section 246(l)(k) of the 1961 act. therefore, this court should remit back the matter to an officer higher than the assessing authority as specified in section 246(l)(k) of the act being the deputy commissioner of income-tax (appeals) to whom it should be remitted.can the order be brought .....

income Tax Officer Vs. Voest Alpine

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1998)67ITD219Cal

..... sections 246(1)(a) and 246(1)(k) is correct. it is seen that the assessee has denied its liability to be assessed under this act and, therefore, the intimation under section 139(9) of the income tax act, 1961 is an order against the assessee and is appealable under section 246(1)(a). since the assessee has filed the return along with form no ..... in india." in this computation of total income for the asst. yr. 1995-96 nil income has been shown from all the sources and heads of income.9. besides, the assessee-company also filed form no. 30 (claim for refund of tax) following r. 41(2) of the it rules r/w s. 237 of the it act, 1961 as the primary document enclosing therewith the return ..... and requested the ao for refund of rs. 7,87,72,407 plus interest under s.244a of the act.10. we .....

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)79TTJ(Kol.)915

..... .5. while giving effect to the appellate orders, the ao denied the benefit of carry forward of loss on the ground of 'late submission of the income-tax returns'. section 80 of the it act, 1961 has been invoked.6. it may not be out of place to mention that the orders of the tribunal have not become final as the reference has ..... good law till the asst. yr. 1988-89". in any event, since w.e.f. 1st april, 1985, amended section 80 of the 1961 act restricted the right of carry forward of losses to the cases where income-tax return was filed within time allowed under section 139(1) or within such extended time, as ito may have allowed, and since the hon ..... in the case of kulu valley transport co. (p) ltd (supra), sampat iyengar's commentary on the income-tax law (7th edition, 1983 (1985 reprint) at p. 2557) observes that "the decision of minority (sic) will govern and be applicable even under the 1961 act, as the provisions of section 139 are materially identical with these of section 22 of the 1922 .....

Deputy Commissioner of Vs. Lipton India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1996)57ITD397(Kol.)

..... courts in this country in numerous and countless decisions. any other contrary view would collide with the very scheme of the provisions relating to refund in the income-tax act, 1961. such interpretation appears to have an element of sharp edge considering the fact that the assessing officer has granted time limit of 30 days to the assessee ..... initiation of steps for recovery of such demand through other mode as prescribed in ii and iii schedule to the income-tax act, 1961.under the provisions of the income-tax act, a refund can arise only when tax has been paid earlier by an assessee in excess of what is due and payable legitimately. any mode of payment, whether by actual ..... due to the government is settled in course of litigation as provided in the hierarchy of appeal or other proceeding under the income-tax act, 1961. the rationale is quite plain. if a proceeding under the act concludes to the effect that the government as a result of the proceeding at a lower level took away more of the .....

Burmah Oil Co. Ltd. Vs. Income-tax Officer and ors.

Court : Kolkata

Reported in : [1987]165ITR264(Cal)

..... was determined at nil.2. the indian company, i.e., m/s. burmah-shell refineries ltd., was assessed under section 143(3) of the income-tax act, 1961, for the assessment year 1964-65 on march 26, 1969. in the said assessment, the said burmah-shell refineries limited was treated as a company in which public were not ..... . the petitioner is a non-resident company. it was assessed by the income-tax officer, central circle xxxi, on november 28, 1964, under section 143(1) of the income-tax act, 1961, for the assessment year 1964-65 (the accounting year ending march 31, 1964). from the assessment order, it appears that the income of the petitioner for the said assessment year consisted of dividend from indian .....

Reliance Jute and Industries Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1981]127ITR842(Cal)

..... section 297. but there it is abundantly clear that only the machinery of assessment of escaped income was being contemplated. in the case of reopening either under section 34 of the indian i.t. act, 1922, or the i.t. act, 1961, it was never suggested that the substantive law would be anything different than the law prevalent ..... for the relevant assessment year. in this case to hold that section 214(1a) was merely made for excess income-tax paid for the purpose of recovery and ..... collection would make this fiction redundant in view of the provisions of section 229 of the act .....

Sanjay Danchand Ghodawat Vs. Additional Commissioner of Customs (Port) ...

Court : Kolkata

..... is not maintainable in view of an efficacious alternative remedy being available to the petitioner. in this connection learned counsel relied on the following decisions:(i) commissioner of income tax & ors.-vs.-chhabil dass agarwal, (2014) 1 scc603 (ii) union of india & anr.-vs.-guwahati carbon limited, (2012) 11 scc651 (iii) titaghur ..... of this writ application, the aforesaid amendment came into force. the respondent authorities should not be permitted to take advantage of their wrongful and illegal act in passing the impugned order and this court should permit the petitioner to approach the settlement commission after setting aside the impugned ex parte adjudication order. ..... noticee is approaching settlement commission, kolkata, after payment of differential duty of rs.25,91,844/-, along with interest under section 127b of the customs act, 1962. they further undertook through the letter that they will produce evidence of payment of differential duty and interest on or before 05-02-13 .....

M/S Banwarilal Goel and Sons and Ors. Vs. Kolkata Municipal Corporatio ...

Court : Kolkata

..... , the high courts will issue appropriate orders or directions to prevent such consequences. writ of certiorari and prohibition can issue against the income tax officer acting without jurisdiction under section 34, income tax act. 20. much water has since flown under the bridge, but there has been no corrosive effect on these decisions which, though old ..... factor to be taken into consideration in the matter of granting writs. this was followed by another rashid case, namely, k.s.rashid & son v. income tax investigation commission [air1954sc207: (1954) 25 itr167 which reiterated the above proposition and held that where alternative remedy existed, it would be a sound exercise of ..... every case which comes up before the court. 19. another constitution bench decision in calcutta discount co.ltd.v.ito, companies distt. i [air1961sc372: (1961) 41 itr191 laid down: though the writ of prohibition or certiorari will not issue against an executive authority, the high courts have power to issue in .....

Central Circle 3(1), Kolkata and Ors. Vs. Emta Coal Limited

Court : Kolkata

..... upon 2011 volume 1 supreme court cases page 1 (brijlal & ors.v.commissioner of income tax, jalandhar) learned additional solicitor general has submitted that, since the settlement commission has deviated from the procedure and has acted as an assessing officer, the impugned order stands vitiated. for the grounds as canvassed, the ..... firs.layer and the other entities as the second layer to escape income tax liability of huge amount. the settlement commission has considered the rival contentions. it has noted that, the four companies are companies incorporated under the companies act, 1956 and that, they are subject to assessment as separate assessees. ..... regular assessment. chapter xixa contemplates the taxability determined with respect to undisclosed income only by the process of settlement/arbitration. the process of arrival of the liability of the assessee to pay tax under chapter xixa of the act of 1961 being different to that of a regular assessment, the settlement commission should .....

Bengal Rowing Club and Anr. Vs. Commissioner of Service Tax, Kolkata a ...

Court : Kolkata

..... submits that, the explanation also speaks of valuable consideration. relying upon 1970 (26) stc241(joint commercial tax officerversus- young men s indian association).14 vst499(cal) (state of west bengal & ors.-versus-calcutta club limited & another).153 itr675(commissioner of income tax-versus-darjeeling club ltd.).2005(180) e.l.t.437 (cal) (saturday club ltd.-versus-assistant ..... facts of the present case. in such circumstances, the firs.petitioner being a members club, it is not liable to pay the service tax under the finance act, 1994 as amended by the finance act, 2005. by virtue of an order dated april 13, 2006 passed in the present writ petition, the firs.petitioner has obtained a ..... specified in section 67 being absent in a transaction between a member and its club, the provisions of section 67 or for that matter section 66 of the act are not attracted. he contends that, a member of a members club reimburses the expenses to the club which such club has expended on account of a .....