Court : Patna
..... rejected the prayer of the petitioner for condonation of the delay in filing the application under section 119(2) of the income-tax act, 1961 (hereinafter referred to as 'the act') for refund. 3. the matter relates to the assessment years 1993-94 and 1994-95. admittedly, the petitioner had not filed the returns within the statutory period and ..... this court does not sit as an appellate forum over the decision of the authority in exercise of the writ jurisdiction. it can interfere only when the authority has acted wrongly in the decision-making process or the order is such which cannot be supported by reasons and similar other grounds. that is not a case here. the board ..... is one year from the last day of such assessment year. admittedly, the application for refund has not been filed within time. section 119(2)(b) of the act empowers the board to extend the period for filing an application for refund in case of genuine hardship. the board has issued circulars from time to time laying down .....
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..... court cwjc no.9412 of 1993 dt.22-08-2013 2/5 they even have exemption from payment of income tax, as would be evident from annexure- 2. however, the issue here is a demand for payment of holding tax, having been made by patna municipal corporation, which according to the petitioner is not permissible for historic reasons ..... to the commissioner of patna division, by virtue of annexure- 3, which is dated 25th of october, 1905. the exemption under section 98 of the bengal municipal act no. 3 of 1884 on the proposal of the commissioners of patna municipality was granted to the bankipore convent and orphanage for assessment to municipal taxation. annexure- 3 ..... seems to be a proof of that exemption. section 98 is para materia now with section 124 of the patna municipal corporation act. another notification after the bifurcation of bihar from the state of bengal was issued on 27th of january, 1914. the exemption notification is annexure- 4. patna high .....
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..... cash from the relatives and she is the professional having skills in knitting, screening, painting 2 and embroidery and she used to give training to the persons and she is income tax payee. she has stated that she had purchased different assets from her own ornaments or from money received from her parents and made a prayer for release of some documents ..... vigilance p.s.case n. 84 of 2009 dated 10th august 2009, registered for offences u/s 7/13(2) read with section 13(1)(e) of he p.c.act, 1988. it has been submitted on behalf of petitioner that the aforesaid documents were seized from flat no. 201, jayanti nilayam apartment on 11th may 2009 during the vigilance search .....
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..... 1997 by family arrangement partition had already taken place and thereafter the plaintiff /appellant had let out portion of the building which had fallen in his share with the income tax department. the father of the plaintiff / appellant died in the year 1998. thereafter, the plaintiff /appellant filed a title (partition ) suit vide 39 of ..... the punjab national bank). it was submitted that in almost similar circumstances this court had restrained the punjab national bank from proceeding under section 13 of the sarfaesi act for certain period, and as such, similar order may be passed in the present case. sri mahesh narayan parbat, learned counsel appearing on behalf of respondent ..... that there is specific bar in granting injunction by any civil court in respect of any action taken in pursuance of the power conferred by the sarfaesi act. by filing injunction petition dated 07th october 2009. the appellant had made a prayer for restraining the bank from doing auction sale of the suit property .....
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..... in a case registered under section 7 of the p.c. act. the initial case was lodged on the complaint of one binod kumar @ arvind kumar lad das against one mukesh kumar who used to demand rs. 15,000/- for processing the award money of the informant on whose information to income tax department, rs. 5,00,00,000/- were collected from the .....
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..... act or section 19 of the act or section 156 of the income tax act and none of them can be presumed to be a decree as mentioned in clause 1.6 of the ots scheme of 2010. hence there can be ..... .reported in 2008(1) scc 144(125), in which it was held that the demand notice under section 156 of the income tax act, after assessing the liabilities of the assesses, was akin to section 13(2) of the sarfaesi act. hence its claim is that all such provisions are post determination of liabilities stage, it be section 13(2) of the sarfaesi ..... drt includes recovery proceeding also and the petitioners case being pending before recovery officer, the said clause would be applicable. he also relied upon section 27 of the drt act, sub-sections (2) and (4) of which provided amendment and withdrawal of the said certificate and hence the scope of settlement has not yet vanished and the drt has .....
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..... plaintiff-appellant all have stated that the property is the self-acquired property of original plaintiff out of his own fund and that defendant no.1 had no source of income. 20. the plaintiffs have also proved various documentary evidence. ext.1 series are the letters from tenant. ext.2 series are the rent receipts and counterfoil of the rent ..... existing building to relocate his office c.a. firm. he made huge investment in the construction of 4 shops in the suit property with a view to accelerate his own income and for his own benefit. the defendant no.1 did not induct any tenant nor ever did she collect rent from any tenant. the plaintiff got title suit no.362 ..... time and also the fund given to her at the time of her marriage. mutation is in her name and she is paying the municipal tax also. the suit is bared by the benami transaction (prohibition) act, 1988. 6. the defendant no.4 also filed contesting written statement in the same line as that of defendant no.1. according to this .....
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..... director of inspection (inv), reported in 96 itr 505(sc)(1974) would apply mutatis mutandis to searches made under section 41 of the income-tax act, 1922 now section 132 of the income-tax act, 1961. it is further the case of the petitioners that search and seizure is a temporary interference with right to hold the premises and ..... inter linked: iv) the commission ought not have held the concerned officials of the income tax guilty of violating human rights without affording an opportunity of hearing to them personally under section 16 of the act. v) the officer had acted in good faith and in discharge of their official duty. vi) the commission erred ..... ought not to have held the concerned officials of the income tax guilty of violating human rights without affording an opportunity of hearing them personally under section 16 of the protection of human rights act, 1993 (hereinafter referred to as the act, 1993). v) the officer had acted in good faith and in discharge of their official duty .....
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..... and ante-dated. opposite paryt no. 8 krishna pal singh has also attempted to explain the same, but the same is contrary to the relevant provision of the income tax act as was held to be so by the supreme court in (2002) 6 s.c.c. 259 asstt. director of inspection investigation v. a.b. shanthi ..... shankar verma. besides, the transaction of appellants shiva shankar verma and dr. upendra prasad singh was violative of section 269 ss of the income tax act and, as such, the entries in the income tax return were false and that raised sufficient reason of initiating the criminal proceedings. besides, the agreement to sell was prepared on a non ..... written statement of defence. his private clinic where he practiced medicine was situated at yogipur chowk, kankarbagh, patna. he accounted for his income by filing return and paying income tax to the income tax department and was also allotted permanent account number by that department. appellant dr. upendra prasad singh stated that he had purchased the land .....
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..... fresh charges, as contained in annexure-15, and the supplementary charge, as contained in annexure-19, have been issued in the light of the orders of the income tax tribunal. moreover, fresh proceeding has been initiated through annexure-15, with the specific permission of this court, to which petitioner never objected and, acceding to that ..... his written statement (annexure- 4), denying the charges and requested the inquiry officer to keep the proceeding in abeyance till the disposal of his appeal in the income tax matter filed before the commissioner (appeals), and till the disposal of the writ application of his wife, namely, cwjc no.5253 of 2003. however, petitioner ..... as enclosed with impugned annexure-19, is also based on the final assessment of the income tax department, in terms of the tribunal's order, and in reference to section 13(1)(e) and 13(2) of the prevention of corruption act, 1988, under which sections a substantive criminal case is already pending against the petitioner, .....
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