Court : Guwahati
..... by the petitioner firm within the jurisdiction of this court will arise as and when the authorities at guwahati initiate appropriate proceedings under the provisions of the income-tax act, 1961, against the petitioner and not before that. for recovery/return of the materials seized, the petitioner-firm has to approach the authority at delhi where ..... and the special audit report dated september 7, 2001. the notice dated march 15, 2001, has been issued under section 142(2a) of the income-tax act, 1961, for the assessment year 1998-99 directing the petitioner firm to get the accounts for the assessment year 1998-99 audited and to furnish the said report before ..... delhi, whereby the petitioner firm was directed to prepare a true and correct return of the total income including undisclosed income assessable for the block period from april 1, 1989, to june 23, 1999, under section 158b(a) of the income-tax act, 1961. in the month of june, 1999, on different dates, in pursuance of different warrants of .....
Tag this Judgment!Court : Guwahati
..... penalty, need not prove beyond reasonable doubt, negatively, that the assessee has, without reasonable cause, failed to furnish the return of the total income which he was required to furnish.44. the relevant portion of section 271 of the income-tax act, 1961, with which we are primarily concerned in this case, may be quoted : '271. failure to furnish returns, comply with notices, concealment of ..... avoidance of the liability, the burden is on the accused to make good the defence.43. the penalty proceeding under section 271 of the income-tax act, 1961, is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore, in our opinion, the doctrine of criminal jurisprudence that the guilt of the accused shall be .....
Tag this Judgment!Court : Guwahati
..... levy penalty, need not prove beyond reasonable doubt, negatively, that the assessee has, without reasonable cause, failed to furnish the return of the total income which he was required to furnish.the relevant portion of section 271 of the income-tax act, 1961, with which we are primarily concerned in this case, may be quoted :"271. failure to furnish return, comply with notices, concealment of ..... avoidance of the liability, the burden is on the accused to make good the defence.the penalty proceeding under section 271 of the income-tax act, 1961, is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore, in our opinion, the doctrine of criminal jurisprudence that the guilt of the accused shall be .....
Tag this Judgment!Court : Guwahati
..... article 226 of the constitution, she is challenging three orders of the income-tax officer, a-ward, digboi. the first is an assessment order dated november 25, 1965, under section 144 of the income-tax act, 1961 (hereinafter referred to as the 'new act'), for the assessment year 1961-62. the second is an order dated december 26, 1967, rectifying ..... the above order under section 154 of the new act and the consequent notice of demand dated december 29, 1967, under ..... of the supreme court in hazari mal kuthiala v. income-tax officer, [1961] 41 i.t.r. 12, [1961] 1 s.c.r. 892 (s.c.). this was a case in which the income-tax officer, special circle, ambala, issued a notice under section 34 of the patiala income-tax act to reopen the firm's assessment deriving his jurisdiction .....
Tag this Judgment!Court : Guwahati
..... see no justification for introducing words in the section itself.our attention has been drawn to section 268 of the income-tax act, 1961, which has replaced section 67a. the new section 268 reads as follows :"in computing the period of limitation prescribed for an appeal ..... mehrotra c.j. - these three rules arise out of the applications under section 66 of the indian income-tax act, 1922 (hereinafter called "the act"). the petitioners in the rules nos. 1(m) and 2(m) of 1963 are the same. ..... limitation in the section itself. reliance has been placed on the case of t. n. swami and co. v. commissioner of income-tax wherein it has been held by a bench of the punjab high court that in cases where a copy has been supplied under 33 ..... cases and they can be disposed of by one judgment.the short point which requires consideration is whether section 67a of the act applies to the present case and whether the applicants were entitled to the exclusion of the time which they required for obtaining .....
Tag this Judgment!Court : Guwahati
..... and not what logically follows from it. (see lord halsburry in quinn -vs- leathem, 1901 ac 495). [39] as has been held by the apex court in cit -vs- sun engg. works (p) ltd. reported in 1992 (4) scc 363, it is neither desirable nor permissible to pick out a word or a sentence from ..... of argument advanced by the learned counsel representing the respondents is towards questioning the very maintainability of the writ petitions on the ground that the governor having acted with his domain, competence and jurisdiction towards passing the impugned orders, the same cannot be called in question invoking the jurisdiction of this court under article ..... , for summoning the assembly, under the rules of procedure and conduct of business of the arunachal pradesh legislative assembly. in discharging this function, the governor acts as a constitutional head and therefore his decision to pre-pone the assembly session without advice of the chief minister and primarily on requisition made by the opposition .....
Tag this Judgment!Court : Guwahati
..... .a.l. narayan row (supra), proceeding taken before the high court on a petition under article 226 of the constitution of india in the matter of recovery of income tax was held to be a civil proceeding . in arbind kumar singh (supra), the apex court laid-down that the words civil proceedings used in article 133 of the ..... like nature with defect of jurisdiction. 16. in order to get the benefit of exclusion of time in computing the period of limitation under section 14 of the limitation act, 1963, the following conditions have to be satisfied: (1) both the prior and subsequent proceedings are civil proceedings prosecuted by the same party; (2) the prior ..... nand kishore prasad and ors, reported in air 1968 sc 1227 to emphasize that a writ proceeding is a civil proceeding and thus, section 14 of the limitation act can be invoked, subject to fulfillment of other conditions enumerated therein. senior counsel concludes his submissions by submitting that in the facts and circumstances of the case, the .....
Tag this Judgment!Court : Guwahati
..... .a.l. narayan row (supra), proceeding taken before the high court on a petition under article 226 of the constitution of india in the matter of recovery of income tax was held to be a civil proceeding . in arbind kumar singh (supra), the apex court laid-down that the words civil proceedings used in article 133 of the ..... like nature with defect of jurisdiction. 16. in order to get the benefit of exclusion of time in computing the period of limitation under section 14 of the limitation act, 1963, the following conditions have to be satisfied: (1) both the prior and subsequent proceedings are civil proceedings prosecuted by the same party; (2) the prior ..... nand kishore prasad and ors, reported in air 1968 sc 1227 to emphasize that a writ proceeding is a civil proceeding and thus, section 14 of the limitation act can be invoked, subject to fulfillment of other conditions enumerated therein. senior counsel concludes his submissions by submitting that in the facts and circumstances of the case, the .....
Tag this Judgment!Court : Guwahati
..... written statement. stand taken in the written statement was that the appropriate authority to assess the income of the deceased was the superintendent of taxes, kolasib and not the block development officer (bdo). deceased did not pay professional tax under mizoram professions, trades, callings and employment taxation act, 1995. it was stated that no excise personnel was detailed by the superintendent of excise, kolasib ..... such a document. moreover, the licence of the workshop of the deceased had expired which raised doubts about the income earned by the deceased. as the income of the deceased was not proved, the notional income as provided in schedule-ii of the motor vehicles act, 1988 ought to have been made the basis of compensation. no court fee was paid by the plaintiff .....
Tag this Judgment!Court : Guwahati
..... the tribunal discarded ext. 8 as not genuine,on perverse appreciation of the same and the learned tribunal ought not to have rejected ext.-8, which was the income tax return filed by the deceased. mr. bhowmik also submits that as neither any cross-objection nor any appeal has been preferred, he cannot pray for enhancement of the ..... that a comprehensive/package policy would cover the liability of the insurer for payment of compensation for the occupant in a car. there is no cavil that an act policy stands on a different footing from a comprehensive/package policy. as the circulars have made the position very clear and irda, which is presently the statutory authority ..... package policy covers the liability, there cannot be any dispute in that regard. we may hasten to clarify that the earlier pronouncements were rendered in respect of the act policy which admittedly cannot cover a third party risk of an occupant in a car. but, if the policy is a comprehensive/package policy, the liability would be .....
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