Court : Allahabad
Reported in : [2005]277ITR249(All)
..... under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court :'1. whether, in law and on facts of the case, the income-tax appellate tribunal was justified in confirming the commissioner of income-tax (appeals) order cancelling the penalty of rs. 37,970 imposed under section 273(a) of the income-tax act, 1961, by the income-tax officer ?2. whether, in law and ..... to rs. 22,04,760 as a result of an order passed under section 263 of the act by the commissioner of income-tax. the income-tax officer initiated proceedings for imposition of penalty under section 273(a) of the income-tax act on the ground that the respondent had filed statement of advance tax payable by him which he had reason to believe to be untrue. as the .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)203CTR(All)463; [2006]283ITR524(All)
..... ; where the supreme court held that (headnote of itr) 'the requirement of recording reasons under section 127(1) of the income-tax act, 1961, for the transfer of a case from one income-tax officer to another, is a mandatory direction under the law and non-communication thereof to the assessee is not saved by showing that ..... an order dated july 19, 1975, purporting to be under section 127(1) of the income-tax act, 1961, transferring the cases under the income-tax act of the petitioner-assessee from the jurisdiction of the income-tax officer a-ward, marudabad, to the income-tax officer, district-1(2) additional, new delhi. the grievance of the petitioner is that ..... petitioner no. 1 and other petitioners have been submitting their return at kanpur and assessed by the competent authority under the income-tax act, 1961 (called 'the act'). the commissioner of income-tax-i, kanpur, vide impugned order dated january 23, 2004 (annexure 3 to the writ petition), exercising powers under section 127(2) .....
Tag this Judgment!Court : Allahabad
Reported in : (1988)74CTR(All)41; [1989]175ITR494(All); [1989]43TAXMAN216(All)
..... the petitioners.3. the submission of sri upadhyaya is that these allowances do not amount to 'income' under the provisions of the income-tax act, 1961 (hereinafter referred to as 'the act, 1961'), and, therefore, they are not liable to tax. sri upadhyaya being very firm in his submission that these allowances are not in the nature of ..... income, no argument as an alternative was made to claim exemption under section 10 of the act, 1961, in respect of ..... the service conditions of the central government employees or from the provisions of a statute, which is not cognate or pari materia to the act of 1961. the income-tax act is a self-contained code and the taxability of house rent allowance, city compensatory allowance and dearness allowance or of any other allowance will .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]82ITR495(All)
..... dougall v. s. c. h. smith, [1919] 7 t.c. 134 fully apply to his case,52. sri p. p. pachauri argued that under section 10 of the indian income-tax act, tax is payable by an assessee under the head 'profits and gains of business, professsion or vocation' in respect of the profits or gains of any business, profession or vocation carried ..... , argued that as a matter of fact the amount received by the two assessees as beneficiaries under the wakf deed cannot be considered to be their income which is liable to be taxed under the income-tax act, 1922. he urged that the amount that was being received by the two assessees was in the nature of gift from the original donor. he ..... r. 137 (s.c.) that even though the real owner of the wakf business may be god almighty, still for purposes of section 41 of the income-tax act, it will be deemed that the income was derived on behalf of the beneficiary. this decision, however, does not mean that a business carried on behalf of a beneficiary is either owned or .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All457
..... 248 (of itr): (at p. 242 of air) that a case under the indian income-tax act is governed by the blott decision 1921 8 tax cas 101 and not by the swan brewery company.13. the commissioner of income-tax strongly relied upon the case of motilal : [1961]41itr382(all) (supra). the essential facts in the case were that the assessee carried on ..... that copies of this judgment shall be sent under the seal of the court and the signature of the registrar to the income-tax appellate tribunal and the commissioner of income-tax as required by section 66(6) of the income-tax act. we further direct that the assessee shall get its costs of the reference, which we assess at rs. 100/-, from ..... the sale proceeds of the bonus shares (received in respect of ordinary shares held by the assessee as a part of his stock in trade) is an income taxable under the indian income-tax act?'.the connected i. t. r. no. 193 of 1955 is another statement of a case referred by the same tribunal at another assessee's instance .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]95ITR171(All)
..... a separate legislation in that regard under entry 97 of the union list. the supreme court held that assuming that the scheme of chapter xxii-a introduced in the income-tax act, 1961, by the finance act, 1964, is governed by entry 97 of the union list, there is no prohibition against parliament enacting in a single statute, matters which call for the exercise of ..... the winnings from lotteries and gains from certain other pastimes like races, card games, gambling and betting also became taxable. the following amendments were made in the income-tax act, 1961. 4. in section 2(24), which defines ' income ', a new clause (ix) was added reading as under:' 2(24)(ix). any winnings from lotteries, crossword puzzles, races including horse races, card games and other .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)200CTR(All)35
..... assessee placed a copy of trust deed and other details along with the certificate under section 12a of the income tax act ( herein after referred to as the act) before the income tax officer, kanpur in support of her case.2. the income tax officer rejected the aforesaid contention of the assessee on the ground that property no. 16/72 civil lines, ..... namely chandra kanta jawahar lal public charitable trust, kanpur, has been granted registration by the commissioner of income tax, kanpur under section 12a of the act. this plea was not accepted by the income tax officer with the observation that whether income of the trust is exempt or not will be decided on merits of the case. in appeal, ..... its object are charitable in nature. in view of the order passed by the commissioner of income tax under section 12a of the act treating the said trust as charitable trust, it is no longer open to the any income tax authority to treat the property in question as belonging to the assessee.9. after hearing the .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]279ITR561(All)
..... placed a copy of the trust deed and other details along with the certificate under section 12a of the income-tax act, 1961 (hereinafter referred to as 'the act'), before the income-tax officer, kanpur, in support of her case.2. the income-tax officer rejected the aforesaid contention of the assessee on the ground that property no. 16/72 civil lines, ..... , chandra kanta jawahar lal public charitable trust, kanpur, has been granted registration by the commissioner of income-tax, kanpur, under section 12a of the act. this plea was not accepted by the income-tax officer with the observation that whether income of the trust is exempt or not will be decided on the merits of the case. in ..... its objects are charitable in nature. in view of the order passed by the commissioner of income-tax under section 12a of the act treating the said trust as charitable trust, it is no longer open to any income-tax authority to treat the property in question as belonging to the assessee.9. after hearing learned .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN267(All)
..... of minor sons.18. in the case of aditanar educational institution (supra), the apex court has held that the language of section 10(22) of the income tax act, 1961 is plain and clear and the availability of exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational ..... unsustainable in law.12. in the case of jeewanlal (1929) ltd. (supra), the calcutta high court has held that the notice under section 263 of the income tax act, 1961 at the instance of the audit department without exercising his own discretion and judgment cannot be sustained.13. in the case of arvind jewellers (supra), the gujarat high ..... industrial co. ltd. (supra), the apex court has held that the prerequisite for exercise of jurisdiction by a commissioner suo motu under section 263 of the income tax act, 1961 is that the order of the ito is erroneous insofar as it is prejudicial to the interest of the revenue. the commissioner has to be satisfied of the .....
Tag this Judgment!Court : Allahabad
Reported in : [1966]61ITR704(All)
..... its members. section 45 to 47 of the income-tax act relate to recovery of income-tax. under section 23 the income-tax officer tax payable by him on the assessed income. 'when any tax.............. is due in consequence of any order passed under or in pursuance of this act, the income-tax officer shall serve upon the assessee or other person ..... was not the person but the business. to this extent the excess profits tax act departed from the income-tax act under which every person is to be charged with income-tax in respect of his total income of the previous year : see section 3 of the income-tax act. 'person' here includes every individual, hindu undivided family, company, local ..... had been disrupted with effect from november 10, 1942, and an order was sought for under section 25a(1) of the indian income-tax act. on march 17, 1947, the income-tax officer passed an order under section 25a(1) recognising disruption of the hindu undivided family with effect from september 6, 1943. assessment .....
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