Court : Income Tax Appellate Tribunal ITAT Lucknow
..... years. the preliminary grounds raised by the assessee are as under: (1) because the notice captioned as "under section 158bd r.w.s. 158bc of the income-tax act, 1961" dated 30th march, 2005 is wholly illegal as there is no enabling provision (to issue such notice in chapter xiv b of the ..... act) and the block assessment order dated 28th march, 2006 captioned as "section 158bc r.w.s. i58bd of the income-tax act, 1961" passed thereunder is wholly illegal as being without jurisdiction. (2) because looking to the overall scheme of the ..... "block assessment" as envisaged in chapter xiv b of the "act," proceedings to make block assessment under section 158bd, have to be necessarily initiated by .....
Tag this Judgment!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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]174ITR733(AP)
..... special appeal has been preferred under section 269h of the income-tax act. the appellant is the transferee of property in respect of which proceedings have been taken under chapter xxa of the income-tax act, 1961. against the order of the competent authority, the appellant preferred an appeal before the income-tax appellate tribunal under section 269g. the appeal was entertained and ..... apply for a 'certified copy', since he can file the appeal along with the copy communicated to him. reliance is placed upon section 268 of the income-tax act. we are, however, of the opinion that section 268 or the principle thereof cannot be extended to an appeal filed under section 269g(1) for the ..... copy' is not defined either in chapter xx-a or in part xb of the income-tax rules. but, in such a situation, we are justified in adopting the meaning to the said expression in the indian evidence act, 1872. the evidence act applies to the appellate tribunal as well, which would be evident from the definition of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1978]114ITR858(AP)
..... 'a person by whom wealth-tax or any other sum of money is payable under this ..... at the instance of the commissioner of wealth-tax, hyderabad.3. to determine the question arising in this reference it is necessary to notice the relevant provisions of the wealth-tax act, 1957, and the income-tax act, 1961.'appellate tribunal', as defined in section 2(b) of the act, means the appellate tribunal constituted under section 252 of the income-tax act. 'assessee', as defined in section 2(c), means .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(88)ECC466; 2004(177)ELT71(All)
..... remedy by filing a reference application on 16.5.2002. (b) section 256 of the income tax act, 1961 also provides for filing of a reference application under section 256 against the order of the income tax appellate tribunal section 256(1) of the income tax act provides as follows: '256(1) the assessee or the commissioner may, within sixty days ..... court has depicted the practice of filing a writ petition under article 226 of the constitution instead of filing a reference under section 256 of the income tax act in the case of commissioner income tax, lucknow v. u.p. forest corporation, 1998 (3) supreme court cases, page 530 at page 533 para 5, which is reproduced below: ..... categorical language of section 35k(1) quoted above. section 35h of the central excise act is analogous to section 256 of the income tax act section 35-i of the central excise act is analogous to section 260(1) of the income tax act, which specifically provides that the consequential order has to be passed by the tribunal in .....
Tag this Judgment!Court : Allahabad
Reported in : [1998]229ITR522(All); [1997]95TAXMAN399(All)
..... seeks quashing of impugned order dated september 17, 1991, passed by the commissioner-respondent no. 1 under sections 273a(1) and 273a(4) of the income-tax act, 1961 (briefly, 'the act'). the facts, as briefly stated, are that during the course of assessment proceedings relating to the assessment year 1985-86, a notice was issued to ..... above, the assessee has moved a petition dated february 26, 1990, wherein he has contended that his case is covered by the provisions of section 273a(4) of the income-tax act, 1961, being a case of genuine hardship . . . . . . the penalties levied by the assessing officer amount to rs. 6,95,000 (rs. 6,00,000 ..... the balance-sheet.'5. penalty proceedings under section 271(1)(c) of the act were initiated for having concealed the particulars of income and for having furnished inaccurate particulars of the same by the assessing authority. in the penalty order, the assistant commissioner of income-tax, i.e., the assessing officer observed as under :'. . . therefore, .....
Tag this Judgment!Court : Delhi
..... ward 2 (8), being in collusion with sh. k. k. dhawan, dcit had, with ulterior motive, conducted a survey under section 133 (a) of the income tax act, 1961, at 5 proprietary group concerns of shri mukeshchandra dahyabhai gajiwala and his family, on 3.3.1998. that the assessee had been harassed and mentally tortured during the ..... das (supra) was followed and applied in bajaj hindustan limited (supra). this case related to penalty under section 3a of the u.p. sugarcane (purchase tax) act, 1961 as the sugar had been stored in the godown or space without prior approval of the assessing authority. the approval was granted ex-post facto. it was held ..... tribunal has also directed the petitioner to open the sealed cover and grant or accord promotions to sunny abraham to the post of deputy commissioner of income-tax and joint commissioner of income-tax w.e.f. 19th september, 2006 and 30th march, 2011 respectively, and consequential benefits should also be given. however, liberty has been granted .....
Tag this Judgment!Court : Delhi
..... ward 2 (8), being in collusion with sh. k. k. dhawan, dcit had, with ulterior motive, conducted a survey under section 133 (a) of the income tax act, 1961, at 5 proprietary group concerns of shri mukeshchandra dahyabhai gajiwala and his family, on 3.3.1998. that the assessee had been harassed and mentally tortured during the ..... das (supra) was followed and applied in bajaj hindustan limited (supra). this case related to penalty under section 3a of the u.p. sugarcane (purchase tax) act, 1961 as the sugar had been stored in the godown or space without prior approval of the assessing authority. the approval was granted ex-post facto. it was held ..... tribunal has also directed the petitioner to open the sealed cover and grant or accord promotions to sunny abraham to the post of deputy commissioner of income-tax and joint commissioner of income-tax w.e.f. 19th september, 2006 and 30th march, 2011 respectively, and consequential benefits should also be given. however, liberty has been granted .....
Tag this Judgment!Court : Supreme Court of India
..... three-judge bench of this court held that a notice issued under section 34 without prior approval of the commissioner was invalid.31. the income tax act 1961 also mandates assessing officers to fulfil certain pre-conditions before issuing a notice of reassessment. section 149 requires assessing officers to issue a ..... the revenue officers must have requisite jurisdiction to perform their functions and responsibilities following the provisions of the income tax act. under the income tax act 1922,54 section 34 allowed an income tax officer to reassess income that escaped assessment for a relevant assessment year. section 34 provided that a reassessment notice could not be ..... to exercise or perform all or any of the powers or functions conferred on, or assigned to, an assessing officer under this act. ]. 5 section 147, income tax act 6 section 148, income tax act. [it read: 148.(1) before making the assessment, reassessment or recomputation under section 147, the assessing officer shall serve on .....
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