Judgment Search Results Home > Cases Phrase: income tax act 1961 section 269d preliminary notice Page 1 of about 8,932 results (0.180 seconds)

Jawahar Lal Vs. Competent Authority (i.A.C.), Range Ii, New Delhi, and ...

Court : Delhi

Reported in : 21(1982)DLT51

..... in accordance with the provisions of section 269c of the act, i am initiating proceedings for the acquisition of the above mentioned property by the issue of ..... transferor to pay tax under the income-tax act, 1961, in respect of income arising from the transfer; and/or (b) facilitating the concealment of income or moneys or other assets which have not been or which ought to be disclosed by the transferee of the purposes of the indian income-tax act, 1922, or the income-tax act, 1961, or the wealth tax act, 1957. thereforee, ..... a preliminary notice under section 269d(1) of the income-tax act, 1961.' 6. the aforesaid notice has been challenged on the grounds that once the competent authority had come to the conclusion after a .....

Jawahar Lal Vs. Competent Authority (i.A.C.), Range Ii, New Delhi, and ...

Court : Delhi

Reported in : (1982)32CTR(Del)131; [1982]137ITR605(Delhi)

..... in accordance with the provisions of section 269c of the act, i am initiating proceedings for the acquisition of the above mentioned property by the issue of ..... transferor to pay tax under the income-tax act, 1961, in respect of income arising from the transfer; and/or(b) facilitating the concealment of income or moneys or other assets which have not been or which ought to be disclosed by the transferee of the purposes of the indian income-tax act, 1922, or the income-tax act, 1961, or the wealth tax act, 1957.therefore, ..... a preliminary notice under section 269d(1) of the income-tax act, 1961.'the aforesaid notice has been challenged on the grounds that once the competent authority had come to the conclusion after a preliminary enquiry .....

Wallace Flour Mills Co. Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1985)12ITD577(Mum.)

..... any money or other assets which have not been or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922, the income-tax act, 1961 or the wealth-tax act, 1957.according to the revenue, the above fulfil the conditions precedent laid down in section 269c(1). but on a careful examination of the facts, we find ..... 1. these two appeals are filed against the order passed by the competent authority under section 269f(6) of the income-tax act, 1961 ('the act'), dated 24-2-1984, acquiring the property bearing flat nos.19 and 20 'asha mahal', naoroji gamadia road, bombay, along with all beneficial right, title, interest, ..... ] 63 itr 219, wherein it was held that the reasons recorded by the ito for initiating action under section 34 of the indian income-tax act, 1922 ('the 1922 act'), corresponding to section 147 of the 1961 act, need not be communicated to the assessee.shri jaitley then referred us to the note which was attached to the notice issued by the .....

Sukhdeo Prasad Vs. Astt. Cit

Court : Allahabad

Reported in : (2004)87TTJ(All)604

..... be delivered in this office within 16 days of service of this notice, duly verified and signed in accordance with the provisions of section 140 of the income tax act, 1961.sd.assistant commissioner (circle), allahabad.'8. the assessee objected to the issue of this notice, which is also specifically mentioned in the assessment order, in which ..... for disposal of this appeal.3. the facts as taken from the assessment order are that during the search and seizure operation under section 132 of the income tax act, 1961, carried out in the premises of m/s ajai kumar vijai kumar dal mill, bindki, fatehpur on 5-7- 1996, certain documents in the form ..... is wholly illegal and without jurisdiction.4. because notice in question, otherwise also, cannot be said to be satisfying the provisions of section 282 of the income tax act,, 1961, and the same, therefore, cannot be held to be conferring a valid jurisdiction on the learned assessing officer to complete the assessment for block period commencing from .....

Govind Vs. Deputy Commissioner of Income-tax and ors.

Court : Madhya Pradesh

Reported in : [2000]246ITR787(MP)

..... of india, seeks issuance of an appropriate writ to quash the proceedings initiated by respondent no. 2--inspecting assistant commissioner of income-tax, acquisition range, bhopal--under section 269c of the income-tax act, 1961 (for short 'the act').2. right at the threshold it may be noted that the petitioner has come at the stage of issuance of show-cause ..... moneys or other assets which have not been or which ought to be disclosed by the transferee for the purpose of the indian income-tax act, 1922 (11 of 1922), or this act or the wealth-tax art, 1957 (27 of 1957),the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition ..... nine-month period of limitation for initiation of proceedings from the end of the month in which the instrument of transfer in question is registered under the registration act, 1908. sub-section (2) further mandates that a notice under sub-section (1) shall be caused to be served on the transferor, the transferee and .....

Mr.sanath Kumar Murali Vs. The Income Tax Officer

Court : Karnataka

..... order the petitioner has challenged the order at annexure-'a' dated 21.03.2023 passed under section 148a(d) of the income tax act, 1961 ('i.t. act' for brevity) for the assessment year 2016-2017 and has also sought for quashing of the impugned notice dated 21.03.2023 bearing din and notice no. ..... to quash the impugned order dated2103.2023 bearing din and notice no.itba/ast/f/148a/2022- 23/1051072381(1) passed by the1t respondent under section148(d) of the income-tax act, 1961, for the assessment year201617 (annexure-a) and etc. this writ petition coming on for preliminary hearing in 'b' group, this day, the court made the following: ..... 2023 along with documentary evidences why a notice u/s 148 should not be issued in order to assess the income that has escaped assessment. as per the procedure laid down under section 148a of the income tax act, 1961, it mandates that show-cause notice is to be issued based on the information/explanation provided by you on the .....

Commissioner of Income-tax Vs. Mela Singh

Court : Punjab and Haryana

Reported in : (1986)57CTR(P& H)176; [1986]161ITR78(P& H)

pritpal singh, j.1. having arisen out of the same order of the income-tax appellate tribunal, amritsar, the present six appeals (income-tax appeals nos. 4 to 9 of 1978) under section 269h of the income-tax act, 1961 (hereinafter referred to as 'the act'), are being disposed of together.2. the facts leading to these appeals are that by a registered sale deed dated may 5, 1973, mela ..... plot. against this order of acquisition, the vendors and the vendees of the plot filed six appeals before the income-tax appellate tribunal. the tribunal came to the conclusion that due to the non-compliance of theprovisions of section 269d(2) of the act, the acquisition proceedings initiated by the competent authority became null and void. in pursuance of this finding, the tribunal .....

Sharat Promoters Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1994)48ITD26(Pune.)

..... assets which have not been or which ought to be disclosed by the transferee for the purposes of indian income-tax act, 1922 or income-tax act, 1961 or wealth-tax act, 1957.7. thereupon, he issued a notice under section 269d(1) of the income-tax act, 1961 and this notice was published in the official gazette in part iii, section i, page no. 23652 ..... any monies or other assets which have not been or which ought to be disclosed by the transferee for the purpose of the income-tax act, 1922, income-tax act, 1961 or wealth-tax act, 1957. in this connection, he has cited the judgment of the calcutta high covirt in the case of smt. bani roy chowdhury v. competent ..... twin object contained in clauses (a) and (b) of section 269c(1).consequently, he ordered acquisition of the property under consideration under chapter xxa of the income-tax act, 1961.10. at the time of hearing, shri k.a. sathe, the authorised representative of the transferor and transferee appeared on behalf of them and raised various .....

Appropriate Authority and ors. Vs. Chandravadan Desai and ors.

Court : Kolkata

Reported in : [2001]249ITR114(Cal)

..... possession on september 14. 1987. to set aside the order of pre-emptive purchase, their lordships held (headnote) :'the provisions contained in section 269uc of the income-tax act, 1961, could be applied and enforced in the present case even though the agreement for transfer of property was entered into prior to the coming into force of chapter xx ..... to the writ petition. the flats were under construction. the petitioners filed form no. 37ee in terms of requirement under section 269ab(2) of the income-tax act, 1961 (hereinafter referred to as 'the act'), read with rule 48dd and the competent authority duly registered the said agreement under registration no. 30ee/acq.r-iii/231, dated july 22, 1985. ..... 1. dated : may 29, 2000.to :shri chandravadan desai (karta),p-39/40, ezra street,calcutta-1.sub : notice under section 269d(1) of the income-tax act, 1961.ref : property at 2/6, sarat bose road.please refer to the above subject and reference. matters relating to form no. 37ee filed by you and mr. .....

Garden Finance Ltd. Vs. Assistant Commissioner of Income Tax

Court : Gujarat

Reported in : (2004)188CTR(Guj)316; [2004]268ITR48(Guj)

d.h. waghela, j.1. in this petition under art. 226 of constitution, notice for assessment, under section 148 of the income-tax act, 1961 (for short 'the act'), is under challenge mainly on the ground of lack of jurisdiction.2. the facts as far as they are relevant for the purpose of deciding the ..... judicial and quasi-judicial controversies as it must in other spheres of human activity. so far as the income-tax assessment orders are concerned, they cannot be reopened on the score of income escaping assessment under section 147 of the act of 1961 after the expiry of four years from the end of the assessment year unless there be omission or ..... june, 2002 (annex. 'e') issued by the asstt. cit, circle-1(1), surat, under section 148 of the it act, 1961 (hereinafter referred to as 'the act'), for reopening the assessment for the year 1996-97 on the ground that the officer had reason to believe that the petitioner's income chargeable to tax for the asst. yr. 1996-97 had escaped assessment within .....