Judgment Search Results Home > Cases Phrase: income tax act 1961 section 255 procedure of appellate tribunal Page 1 of about 27,250 results (0.355 seconds)

Arun Brothers Vs. Sakti Prasanna Chaterjee

Court : Kolkata

Reported in : AIR1983Cal129,87CWN70

..... mohammad kunchi, air 1969 sc 430, upheld the view of the kerala high court that section 255(5) of the income-tax act, 1961 empowered the appellate tribunal to regulate its procedure. ..... , air 1930 pc 54, with reference to sections 42 and 43 of the income-tax act, 1922 had observed when a person is deemed to be something, the only meaning possible is that whereas he is not in reality that sometbing, the act requires him to be treated as if he were' (see also income-tax commr. v. ..... miss chaturvedi, learned advocate for the petitioner, has, however, submitted that under sub-section (5) of section 29 of the west bengal premises tenancy act, 1956 the rent controller or an appellate officer 'in dealing with the proceedings under this act' is 'deemed to be a court for the exercise of powers under section 151 or section 152 or order xlvii of the civil p. ..... under sub section (3) the procedure for filing an appeal, and the powers to be exercised and the procedure to be followed by an appellate officer in admitting and dealing with an appeal shall be the same as in the case of appeals from orders under the civil p. c. .....

M/S. Shreedhar Milk Foods Pvt. Ltd. Vs. Vikas Tyagi and Another

Court : Intellectual Property Appellate Board IPAB

..... m.k.mohammed kunhi (air 1969 sc 430), the supreme court held that section 255(5) of income-tax act, 1961 empowers the appellate tribunals to regulate its own procedure but the power of stay cannot be split out from that. ..... in an order of the central excise, customs and service tax appellate tribunal, a question arose whether the exemption provided in the notification covered cannulae for the distance part of veins and blood vessels and it is limited to cannulae for iota and ventricle and similar veins and blood ..... the honble supreme court held in the case of debts recovery tribunal act, which is similar to section 92 (1) (a) of the trade marks act that the tribunal can travel beyond the code of civil procedure and the only fetter that is put on its powers is to observe the principles of natural justice. ..... it was contended before the tribunal that section 16 (2) trai act refers to original jurisdiction and the power to grant injunction is not incorporated and that the legislature having mentioned clearly the procedural issues, it would not have omitted the power to grant interim relief, which is an important measure. ..... the tribunal has no jurisdiction to grant interim order of stay, since section 83 of the trade marks act, 1999 declares that the appellate board shall exercise the jurisdiction, power and the authority conferred on it by or under the act. .....

Meerut Collegiate Association, Meerut and ors. Vs. Arvind Nath Seth an ...

Court : Allahabad

Reported in : AIR1982All172

..... parties to the appeal aa opportunity of being heard, pass such orders thereon as it thinks fit section 255 of that act provides for the procedure of appellate tribunal and sub-section (6) of this section lays down that the appellate tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the income-tax authorities referred to in section 131 and any proceeding before the appellate tribunal shall be deemed to be a judicial proceeding and the appellate tribunal shall be deemed to be a civil court for all the purposes ..... income-tax officer : [1966]59itr171(ker) , a question axose as to whether the income-tax appellate tribunal has the power to stay recovery of tax pending the disposal of an appeal before it. ..... the powers which have been conferred by section 254 on the appellate tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective.'12. ..... another instance may be given from the income-tax act 1961, section 254 of that act provides for the powers of the appellate tribunal while disposing of an appeal. ..... bombay state : (1961)iillj663sc 'the doctrine of implied powers can be legitimately invoked when it is found that a duty has been imposed or a power conferred on an authority by a statute and is further found that the duty cannot be discharged or the power cannot be .....

Commissioner of Income-tax Vs. Sobha Singh Jairam Singh (No. 1)

Court : Punjab and Haryana

Reported in : [1990]183ITR148(P& H)

..... the income-tax appellate tribunal, amritsar, vide order dated july 27, 1985, referred questions of law for the opinion of this court in three appeals under section 256(1) of the income-tax act, 1961. ..... (1), which is as under is common in all the cases :'(1) whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in holding that there was a majority opinion and whether its decision is in accordance with the procedure laid down in section 255(4) of the income-tax act ?'2. ..... section 255(4) of the income-tax act reads as under :'(4) if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the president of the appellate tribunal for hearing on such point or points by one or more of the other members of the appellate tribunal, and such point or points shall be decided ..... in the circumstances stated above, the decision of the tribunal, which was a majority decision, is in accordance with the procedure laid down in section 255(4) of the income-tax act and is valid. ..... (1) was framed as above with the only change in the provision of section 24(11) of the wealth-tax act, 1957, which makes section 255(4) of the income-tax act, 1961, applicable. .....

S. Chenniappa Mudaliar Vs. Commissioner of Income-tax.

Court : Chennai

Reported in : [1964]53ITR323(Mad)

..... there is however, a proviso to that rule which enables the tribunal to set aside the dismissal if the appellant appears afterwards and satisfies the tribunal that there was sufficient cause for his non-appearance.there can be little doubt that these rules are but part of the law of procedure and as such they will be covered by the authority conferred on the rule-making authority under section 5a(8) of the old act, which corresponds to section 255(5) of the income-tax act, 1961.section 5a(8) speaks of rules to regulate the ..... at the same time, it will also be noticed that there is no prohibition against the filing of a fresh appeal by the appellants whose appeal has been dismissed for default, so long as the rules as to limitation do not bar such an appeal.we may, in passing also notice that section 255 of the income-tax act, 1961, empowers the appellate tribunal to frame rules to regulate its procedure. ..... 'under the indian income-tax act, 1922, an appellant who is aggrieved by an order of the appellate tribunal has further remedies; if there be questions of law arising in the case, he can obtain the opinion of the high court under section 66 of the act on such questions of law. .....

Gurpartap Singh and anr Vs. M/S Vista Hospitality Pvt Ltd and ors.

Court : Delhi

..... sub-section (5) of section 255 of the income tax act, 1961 confers upon the income tax appellate tribunal the power to regulate its own procedure and the procedure of the benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the benches shall hold their sittings. ..... the central administrative tribunal (cat) deals with service matters relating to employees of the central government; the income tax appellate tribunal deals with issues arising out of assessments made under the income tax act, 1961. ..... section 255 read with section 131 of the said act, confers upon the income tax appellate tribunal the following powers which are vested in a court under the cpc when trying a suit in respect of the following matters, namely (a) discovery and inspection, (b) enforcing the attendance of any person, including any officer of a banking ..... similar provisions occur in the income tax act, 1961 also. ..... pursuant to this power, the income tax appellate tribunal has framed the income tax appellate tribunal rules, 1963 regulating its functioning.27. ..... section 255(6) further provides that the proceedings before the tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the indian penal code, and further that the tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter xxxv of the code of criminal procedure. .....

Commissioner of Income-tax Vs. A.K. Das

Court : Kolkata

Reported in : [1970]77ITR31(Cal)

..... his first reliance is on section 255(5) of the income-tax act, 1961, which reads as follows :'subject to the provisions of this act, the appellate tribunal shall have power to regulate its own procedure and the procedure of benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the benches shall hold their sittings.'19. ..... the income-tax appellate tribunal has referred two points of law in the following manner, for answer by this court under section 256(1) of the income-tax act, 1961:'(1) at the instance of the commissioner of income-tax--whether, on the facts and in the circumstances of the case and on a proper interpretation of section 271(1)(iii) and section 274(2) of the income-tax act, 1961, the tribunal was right in reducing the penalty imposed on the assessee below the minimum prescribed under section 271(1)(iii) of the said act ? ..... it is wrong, in our view, to interpret section 271 and section 275 of the income-tax act, 1961, in such a way as to confine the statutory limits mentioned in clause (iii) of section 271(1) of the income-tax act, 1961, only to the income-tax officer or the appellate assistant commissioner but when the inspecting assistant commissioner or the tribunal deals with the matters, these last two authorities or institutions can act without limit and beyond the limits specified by the statute. .....

Okha Gram Panchayat Vs. Esso Standard Eastern Corporation and anr.

Court : Gujarat

Reported in : (1973)14GLR261

..... court 430, a question arose under the income tax act, 1961 whether the appellate tribunal, in absence of any express provisions in that behalf, has power to grant a stay order as incidental to the exercise of its appellate jurisdiction. ..... so when section 220(6) deals expressly with a situation when an appeal is pending before the appellate assistant commissioner but the act is silent in that behalf when an appeal is pending before the appellate tribunal. ..... their lordships have answered the question in the following terms.section 255(5) of the act does empower the appellate tribunal to regulate its own procedure, but it is very doubtful if the power of stay can be spelt out from ..... of such a provision coupled with the categorical language of rule 27 giving a right to an exporter of dutiable goods to claim 7/8th of the duty paid on such goods on their import, it becomes difficult to uphold the denial by the appellant committee of the right of the respondents 1 and 2 to such a refund.therefore, failure to follow a special procedure to claim refund does not destroy or extinguish the substantive right unless the law makes an express provision to the contrary. ..... in the following terms:refunds of the octroi paid under these rules, shall be debited to the gram fund or nagar fund constituted under section 99.rule 34 lays down procedure for claiming refund. ..... sub-section (7) provides that in deciding an appeal under sub-section (6), the district panchayat shall follow such procedure as may .....

Collector of Central Excise Vs. Bharat Bijlee Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(12)LC1084Tri(Mum.)bai

..... commissioner of income-tax, bihar & orissa (1953) 23 itr 505 as to nature and scope of section 5a(7) of indian income-tax act, 1922 which corresponds to section 255(4) of income-tax act, 1961 which again in analogous to section 129c(5) of customs act, 1962 read with section 35d (procedure of the appellate tribunal) of central excises &: salt act, 1944 and that being the only decision, may ..... difference of opinion between the two members the appeal records be submitted to the president for referring the points of difference set out below to one or more of the other members of the tribunal.point of difference - (1) whether the provisions of section 11a are applicable to the facts of this appeal and (2) whether the demand made in the show cause notice dt. ..... bench to which brother shri dilipsinhji was a party had held that the show cause notice for review of the illegally utilised credit should be issued within the time prescribed under section 11a.as per the facts narrated in that appeal the appellants therein challenged the demand of duty amounted to rs. ..... submissions shri pattekar on behalf of the appellant collector referred to the facts of the case and submitted that under proviso 5 to rule 56-a(2) credit could be varied for whatever reason and that no time limit was prescribed for this purpose.he also contended that the assistant collector's show cause cum demand notice dated 11-7-1984 was not issued for recovery of the credit under section 11-a nor for the credit under rule .....

Sridhar (Decd.) (by Lrs. Narendra Dhar) Vs. Commissioner of Wealth-tax

Court : Allahabad

Reported in : (1985)48CTR(All)375; [1985]153ITR543(All); [1985]23TAXMAN384(All)

..... 822) : 'section 255(5) of the act does empower the appellate tribunal to regulate its own procedure, but it is very doubtful if the power of stay can be spelt out from that provision. ..... it will be open to the tribunal to dispose of the appeal under section 66(5) of the income-tax act, 1922, in the light of the observations made by this court after determining the questions which ought to have been decided.' 22. ..... mohammed kunhi [1969] 71 itr 815, while dealing with the power of the income-tax appellate tribunal under section 255(5) of the i.t. ..... that was a case where the supreme court was considering the scope of the appellate powers of the income-tax appellate tribunal and not a case of the power which this court is competent to exercise in its advisory capacity. ..... act, 1961, dealing with reference are in pari materia with section 27 of the act. ..... act, 1961, it was held (at p. ..... act, 1961, is advisory in nature, it does not deprive it of its judicial character. ..... : [1961]42itr589(sc) , it was held by the supreme court that the high court, hearing a reference under section 66 of the indian i.t. ..... act, 1961, would obviously be relevant for determining the nature of the jurisdiction and the extent and the scope of the power of this court while hearing a reference under section 27 of the act. ..... superintendent of taxes [1961] 12 stc 9, the supreme court held (p. .....