Judgment Search Results Home > Cases Phrase: income tax act 1961 section 269d preliminary notice Court: karnataka Page 1 of about 645 results (4.394 seconds)

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 .....

Srinivasa Traders and ors. Vs. Commercial Tax Officer, Chintamani Circ ...

Court : Karnataka

Reported in : ILR1985KAR1179; [1985]58STC343(Kar)

..... of this court, as late as on 26th october, 1984 in interpreting the scope and ambit of section 64 of the income-tax act, 1961 noticing all the important cases and text books, has explained the principles of construction in these words : '11. we shall presently consider these decisions, but before ..... h. nizam's religious endowment trust, hyderabad v. commissioner of income-tax, andhra pradesh, hyderabad : [1966]59itr582(sc) and lakshmiratan cotton mills co. ltd. kanpur v. commissioner of income-tax, u.p. : [1969]73itr634(sc) , the supreme court has applied the above principles to proceedings arising under the income-tax act. 22. on the burden of proof and the rule of ..... should guide the construction of section 6-a(2) of the act. 23. a machinery provision in a fiscal statute should be so interpreted as to make the charging provision of that statute effective is well-settled. 24. in c. arunachalam v. commissioner of income-tax ilr (1984) 2 kar 1387 (fb), a full bench .....

Dell India Pvt Ltd Vs. The Joint Commissioner of Income Tax

Court : Karnataka

..... ground that it would be amenable to taxation only after warranty claim arises is not a procedure provided under the income tax act, 1961 or the issue of deferred revenue is not provided under the income tax act, 1961 and contends that petitioner company having received the amounts by way of warranty from its customers and having not established ..... view that following points would arise for consideration: 1. whether impugned notice dated 27.03.2014 issued by 1st respondent under section 148 of the income tax act, 1961 suffers from any jurisdictional error calling for exercise of extraordinary jurisdiction by this court?.2. whether reasons assigned by the 1st respondent vide communication dated 25 ..... (annexure-p) does not suffer from any jurisdictional error or infirmity and said notice issued is in consonance with sections 147 and 148 of the income tax act, 1961.20. though sri.k.v.aravind, has made an attempt to contend that this court has no jurisdiction to entertain the 35 writ petition on .....

H.S. Anantharamiah Vs. Central Board of Direct Taxes

Court : Karnataka

Reported in : ILR1992KAR3608

..... to afford an opportunity of hearing to the assessee. it is also further held that the power exercised by the board under section 119(2)(b) of the income-tax act, 1961 ('act' for short), is an administrative power and not a judicial or quasi-judicial power; therefore, it was not necessary to hear and pass a considered order. ..... board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of the act, and such authorities and ail other persons employed in the execution of the act shall observe and follow such orders, instructions and directions of the board, provided that no ..... in filing the return, he made an application under section 119(2)(b) of the act, to the board, to condone the delay in filing the return. the board forwarded the application of the assessee to the chief commissioner of income tax (3rd respondent) with a covering letter dated 8th january 1990 requesting the chief commissioner .....

Commissioner of Income-tax, Bangalore Vs. Sundaram and ors.

Court : Karnataka

Reported in : [1976]104ITR66(KAR); [1976]104ITR66(Karn); 1974(2)KarLJ499

..... ascribable to the word 'assessment', on the authority of certain decided cases, which, however, were not cited, the operation of the provisions of section 293 of the income-tax act, 1961, must be extended to recovery proceedings also as in the case on hand. in support of such proposition, reliance has been placed on a decision of learned single ..... fully satisfied. in this view, the subject-matter of the suit clearly attracts the bar enacted in the main part of rule 9 of schedule ii of the income-tax act, 1961. we hold, therefore, that the suit is not maintainable, in reversal of the conclusion arrived at by the learned civil judge. 23. in the result, this ..... be maintainable, in the light of the bar of jurisdiction enacted in section 293 of the income-tax act, 1961. 7. in the light of these pleadings, issue no. 5 to the effect whether the suit was barred, as contended for the commissioner of income-tax, was framed and tried as a preliminary issue. the trial court answered the issue in .....

Commissioner of Income-tax Vs. Sundaram and ors.

Court : Karnataka

Reported in : ILR1974KAR1459

..... ascribable to the word 'assessment', on the authority of certain decided cases, which, however, were not cited, the operation of the provisions of section 293 of the income-tax act, 1961, must be extended to recovery proceedings also as in the case on hand. in support of such a proposition, reliance has been placed on a decision of a learned ..... fully satisfied. in this view, the subject-matter of the suit clearly attracts the bar enacted in the main part of rule 9 of schedule ii of the income-tax act, 1961. we hold, therefore, that the suit is not maintainable, in reversal of the conclusion arrived at by the learned civil judge.25. in the result, this appeal ..... be maintainable, in the light of the bar of jurisdiction enacted in section 293 of the income-tax act, 1961.7. in the light of these pleadings, issue no. 5 to the effect whether the suit was barred, as contended for the commissioner of income-tax, was framed and tried as a preliminary issue. the trial court answered the issue in the .....

Bank of Baroda Vs. The Income Tax Officer (Tds)

Court : Karnataka Dharwad

..... respondent no.1 (the ito', for short), had issued - 3 - summons on 15.12.2014 under section 131 along with notice under section 133(6) of the income tax act, 1961 ( the act , for short), calling upon the petitioner-bank to submit details of the fixed deposits held by the visveswarayya technological university, belagavi ( the vtu , for short) and ..... an appeal under section 246a(1)(ha) and filed the petition under section 220(6) of the act before the commissioner of income tax (appeals).6. on 19.03.2015, the income tax officer issued an order under section 220(6) of the act, directing the petitioner to pay 50% of the disputed demand before 27.03.2015. however, by letter ..... granted to the petitioner bank under the proviso attached to section 201 (1) of the act or not?. to this pointed query, the learned counsel has given a very evasive answer. according to him, the said contention was, indeed, raised before the income tax officer. however, when this court - 8 - asked him to point out where the .....

Abdul Qadar Adam and Vs. Wealth-tax Officer

Court : Karnataka

Reported in : (1987)62CTR(Kar)1; [1987]168ITR420(KAR); [1987]168ITR420(Karn); [1987]31TAXMAN119(Kar)

..... : 'the high court exercising jurisdiction under article 226 of the constitution has power to set aside a notice issued under section 147 of the income-tax act, 1961, if the condition precedent to the exercise of the jurisdiction does not exist. the court may, in exercise of its powers, ascertain whether the ..... [1982]135itr826(guj) . (1) taking the first decision, namely, lalji haridas v. ito : [1961]43itr387(sc) , cited by sri srinivasan, the question involved in that case was whether the action initiated under section 34(3) of the indian income-tax act, 1922, was barred by limitation. 21. the supreme court observed in the course of its order that ..... court decisions cited by sri ramabhadran may usefully be extracted herein. (1) in calcutta discount co. ltd.'s case [1961] 41 itr 191, the supreme court, dealing with the jurisdiction of the income-tax officer under the act, stated thus (at page 199) : 'to confer jurisdiction under this section to issue notice in respect of assessments beyond .....

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

..... any law for the time being in force, the amount payable under this scheme by the declarant shall be determined at the rates specified hereunder, namely : -- (a) where the tax arrear is payable under the income-tax act, 1961 (43 of 1961),-- (i) in the case of a declarant, being a company or a firm, at the rate of thirty-five per cent. of the disputed ..... 1. the petitioner is an assessee under the income-tax act, 1961 (the 'i. t. act' for short). for the assessment year 1995-96 (accounting period ended on march 31, 1995), the appellant filed his return on march 26, 1997, declaring a total income of rs. 2,59,030. his return was processed under section 143(1)(a) on september 27, 1997. as it was a survey .....

Shri M a Zahid Vs. Assistant Commissioner of Income Tax (Osd)

Court : Karnataka

..... for pronouncment this day, john michael cunha. j, made the following:- order whether a person issued with a notice under rule 73 of the second schedule of the income tax act 1961 is entitled to invoke section 438 of cr.p.c. is the question that arises for consideration in this petition. the contextual background giving rise to the above ..... (central range-1), bangalore for a.y. 2007-08 for recovery of arrears in your case along with the interest payable under section 220(2) of the income tax act, 1961 and it is proposed to execute the above certificate by arrest and imprisonment of your person; you are hereby required to appear before the undersigned on the 02nd ..... the doors of this court on the apprehension that he is likely to be arrested by the assistant commissioner of income tax (osd) pursuant to the notice at annexure-b . placing reliance on section 276-c of the income tax act, 1961, and part ii of the first schedule of the code of criminal procedure, learned counsel has put forth a .....