Judgment Search Results Home > Cases Phrase: income tax act 1961 section 240 refund on appeal etc Court: allahabad Page 14 of about 217 results (0.117 seconds)

Haji Ghulam HusaIn and Sons Vs. Commissioner of Income-tax, U. P.

Court : Allahabad

Reported in : [1957]31ITR231(All)

..... whether the appeals were or were not beyond time after excluding the time requisite for obtaining copies within the meaning of section 67a of the indian income-tax act. learned counsel for the department has argued that the word 'requisite' has acquired a judicial meaning and has been construed as equivalent to 'properly necessary ..... before we proceed to answer question no. 3.section 21 of the excess profits tax act mention the sections of the indian income-tax act which are made applicable to proceedings under the excess profits tax act, and section 67a of the indian income-tax act is mentioned as one of the sections which would apply to proceedings under the excess ..... 1948. against these orders of the tribunal, the assessee filed three applications supporting to be under section 21 of the excess profits tax act read with section 66 (1) of the income-tax act requesting the tribunal to refer to this court certain question of law alleged to arise out of the appellate orders of the tribunal. .....

Sheo Prasad Vs. the State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : AIR1965All106

..... for the assessment and collection of revenue. english jurisprudence has classified all proceedings into criminal or civil. our legal system is based on the english and our income-tax act and sales tax act existed on 25th january 1950 when the constitution came into force. it is not possible to agree that the two words in article 132 'other proceedings,' ..... by commissions of assize, of oyer and terminer, and of goal delivery, or of any such commissions'--holdsworth ibid pp. 638-639.29. today under the english income-tax act assessments are made by commissioner, additional and special, and the assessee has a right to be heard. there is a right of appeal to the general or special ..... on another tribunal to try it; but though the forum is changed the proceedings remain civil. the privy council thought that an express provision in the income-tax act might be necessary for barring the jurisdiction of the civil court, but they could not have thought so unless they were clear in their minds that proceedings .....

Cit, Meerut Vs. J. Batte

Court : Allahabad

Reported in : [2006]154TAXMAN51(All)

..... the territorial waters of india, was not chargeable to tax under the income tax act, 1961 for the assessment year 1983-84 ?'2. briefly stated the facts giving rise to the present reference is as under :the reference relates to the assessment ..... clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7), of the territorial zones act, 1976 (80 of 1976), the central government hereby extends the income tax act, 1961 (43 of 1961), to the continental shelf of india and the exclusive economic zone of india with effect from the first day of april, 1983 subject to ..... treat the continental shelf to the exclusive economic zone as not forming part of india priorto 1-4-1983 for the purpose of income tax act, 1961 ?2. whether the itat was justified in holding that the income earned by the respondent-contractor for services rendered prior to 1-4-1983 on a rig located in the off-shore areas outside .....

Commissioner of Income-tax (Central) Vs. Umang Agarwal

Court : Allahabad

..... covered by clause (c) of sub-section (1) of section 158bb of the income tax act, 1961, and not under clause(ca) of sub-section (1) of section 158 bb of the said act, and in setting-aside the order of the commissioner of income tax under section 263 of the income tax act, 1961, and in upholding the reduction made by the assessing officer in respect of the ..... income shown in the belated return for the assessment year in question from the block ..... of account for the assessment year 2002-03. the audit report was obtained. an order was passed for the said assessment year under section 143(3)/147 of the income tax act. the same was upheld by the tribunal as stated above. be as it may be. 16. it may be mentioned that for the short fall in the .....

Commissioner of Income-tax Vs. D.P. Kanodia

Court : Allahabad

Reported in : [2008]296ITR616(All)

..... medical expenses to an employee being the director of the company, is not 'perquisite' within the meaning of section 17(2)(iii)(a) of the income-tax act, 1961?2. the present reference relates to the assessment year 1990-91.briefly stated the facts giving rise to the present reference are as follows:the assessee an individual by status ..... amount in question in the hands of the assessee by treating the same as a perquisite in terms of provisions of section 17(2)(iii)(a) of the income-tax act, 1961, also confirmed during first appeal.5. the tribunal, however, on an appeal by the assessee took the view that the receipt towards the reimbursement of medical expenses could ..... tribunal, allahabad, has referred the following question 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 is correct in law in holding that the reimbursement of .....

J. K. Charitable Trust Vs. Commissioner of Income-tax, U. P.

Court : Allahabad

Reported in : [1955]28ITR110(All)

..... uncertainty and ambiguity ?'the assessee, j. k. charitable trust, made an application for a refund of tax paid under section 48 read with section 4 of the indian income-tax act. the application was rejected by the income-tax officer on 27th february, 1950. an appeal against that order was dismissed by the appellate assistant commissioner on ..... set out the objects and learned counsel for the commissioner of income-tax admits that most of these objects are religious or charitable.the relevant portion of section 4(3) of the indian income-tax act, before its recent amendment, was as follows :-'(3) any income, profits or gains falling within the following classes shall not be ..... included in the total income of the person receiving them :(i) any income derived from property held under trust or other legal .....

In Re: Lalla Mal-hardeo Das Cotton Spinning Mills

Court : Allahabad

Reported in : AIR1924All137; 75Ind.Cas.329

..... instance, it is not denied that the very latest date on which a return was due from the objectors under sub-section (2) of section 22 of the indian income tax act was the 5th of july 1922. on this date there was not even in existence 'an instrument of partnership specifying the individual shares of the partners' in the ..... answer, therefore, to the principal question referred to us is, as we have already intimated, in the negative. 22. under clause (6) of section 66 of the indian income-tax act (xi of 1922) we order the assessees to bear the costs of this reference, including the fee certified by the government advocate who has appeared to support the assessment. ..... they were, during the financial year 1922-23, a.'registered firm', within the meaning of that expression as defined in section 2 (14) of the indian income-tax act. the commissioner, affirming the order of the assistant commissioner, has held that they were not; and the question has been referred to us in the following form:whether .....

Upper India Chamber of Commerce Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : AIR1948All64

..... of the annual value of one-half portion of the house property used as the premises of the chamber, the chamber is entitled under section 9(1), income-tax act, to exemption from income tax as for a portion of the property occupied by the assessee for the purpose of the vocation carried on by it?33. the facts are stated in the ..... respect of the annual value of one half portion of the house property used as the premises of the chamber, the chamber is entitled under section 9(1), income-tax act, to exemption from income-tax as for a portion of the property occupied by the assessee for the purpose of the vocation carried on by it?verma, j.32. this case was ..... in this respect is:(1) whether the upper india chamber of commerce, cawnpore, was rightly treated as a company within the meaning of section 2(6), income-tax act and assessed as each to income-tax for the assessment years, 1938-1939 8dd 1939.1940.4. the argument in support of the view that the assessee should not have been treated as a .....

Commissioner of Income-tax Vs. Shrimati Shingari Bai

Court : Allahabad

Reported in : AIR1945All102

..... to the provisions of section 13. even in this country section 13 was introduced for the first time in the income-tax act of 1922 (11 of 1922) and there was no provision in the income-tax acts preceding the act of 1922 similar to the provisions of section 13. the section does, to my mind, owe its origin to ..... money-lending firm that maintained its account on the mercantile basis, but was not realized in cash or by adjustment in the accounts, was liable to tax under the income-tax act (7 of 1918). pour of the five learned judges constituting the bench answered the question in the negative. in the course of his judgment sir john ..... however, themselves substituted a variation of the question by asking:whether in view of the provisions of section 13, income-tax act, or otherwise the income-tax officer was right in computing for the purpose of section 10 of that act income, profits and gains in accordance with the method of accounting regularly employed by the aseessee when that method in fact .....

Upper India Chamber of Commerce Cawnpore Vs. Commissioner of Income-ta ...

Court : Allahabad

Reported in : [1947]15ITR263(All)

..... annual value of one half portion of the house property used as the premises of the chamber the chamber is entitled under section 9 (1) of the income-tax act to exemption from income-tax as for a portion of the property occupied by the assessee for the purpose of the vocation carried on by it ?'the facts are stated in the ..... annual value of one half portion of the house property used as the premises of the chamber, the chamber, is entitled under section 9 (1) of the income-tax act to exemption from income-tax as for a portion of the property occupied by the assessee for the purpose of the vocation carried on by it ?'in accordance with the above order, the ..... is :-'(1) whether the upper india chamber of commerce, cawnpore, was rightly treated as a company within the meaning of section 2 (6) of the income-tax act and assessed as such to income-tax for the assessment years 1938-39 and 1939-40.'the argument in support of the view that the assessee should not have been treated as a 'company' .....