Court : Punjab and Haryana
Reported in : [2007]294ITR563(P& H)
..... 11. the market committee, dhariwal, submitted an application in form 10a, under section 12a of the income tax act, 1961 (hereinafter referred to as the income tax act) on 6-8-2003, seeking registration, under section 12aa of the income tax act. in the aforesaid application, the market committee expressly certified that the objects of the market committee, ..... of a voluntary contribution, and as such, there is no question of the applicability of section 12a or 12aa of the income tax act. section' 12 of the income tax act is being extracted hereunder:section 12(1) any voluntary contriburions received by a trust created wholly for charitable or religious purposes or ..... and unequivocal terms contended, that the registration sought by the market committee, under reference, under section 12a of the income tax act for tax exemption, has been claimed under section 11 of the income tax act, and not under section 12 thereof. it is, therefore, the contention of learned counsel for the respondents, that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1998]229ITR477(P& H)
..... law has been referred at the instance of the commissioner of income-tax by the income-tax appellate tribunal (for short 'the tribunal'), under section 256(1) of the income-tax act, 1961, (for short 'the act') : ' whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal erred in law in holding that the assessment order passed ..... by the income-tax officer for the assessment year 1975-76 on september 16, 1978, ..... so, then the proposed variation would be below rs. 1,00,000 and, consequently, section 144b of the act would not be attracted in the case of the assessee. 6. the commissioner of income-tax also did not accept the assessee's second plea that the assessing officer, by resorting to section 144b, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)105PLR424
..... aside the sale. but it is not even the case of the plaintiffs that they had moved such an application.18. rule 9 of the schedule ii of the income tax act. 1961 provides a general bar to the jurisdiction of the civil court, save where fraud is alleged. it reads as under:- '9 except as otherwise expressly provided in this ..... now estopped from taking the same in the civil court.4. on behalf of the income tax authorities it was averred that in view of rule 11 of the schedule ii of the income tax act, 1961, the suits were not maintainable. the plaintiffs had statutory right to file objections under income tax act before approaching the civil court. the property in dispute was owned by huf. janak ..... on 28.3.1977, within less than 30 days, and therefore, provisions of rule 55 of the schedule ii of the act have been violated; and c) that provisions of rule 57 of schedule ii of the income tax act, 1961 which are parimateria with order 21 rules 84 and 85 c.p.c were not complied with in as much as the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1998]233ITR508(P& H); (1997)117PLR700
..... company. in the meantime, the company went into voluntary liquidation. it is also not disputed that during the winding up process of the company, the income-tax act, 1961, came into force with effect from april 1, 1962. the appellants, who were directors of the company, were proceeded against under the provisions of section 179 ..... that on the dissolution of a partnership firm, though the partners are jointly and severally liable for the tax dues of the firm in view of the provisions of section 189(3) of the income-tax act, 1961, the tax liability of the firm should be realised by proceeding against the properties of the firm. the properties of ..... private company in liquidation. the directors of the company filed their reply before the income-tax authorities, wherein they contested the liability to pay the arrears of income-tax on the ground that the company was already under liquidation and at that time the income-tax act, 1961, had not come into force and, as such, they were not liable jointly .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1961]41ITR592(P& H)
..... reasonable cause failed to comply with the provisions of sub-section (3), then in either case the assessee is liable to pay penalty under section 28 of the income-tax act with certain limitations with which we are not concerned in the present case. it is, however, common ground that the amount of penalty leviable under sub-section ..... is stated that the period for levying penalty has expired.there is no force whatsoever in the assessees contention. in the present case admittedly no advance tax has been 18a of the income-tax act. sub-section (8), in terms, therefore, applied. there is nothing in the sub-section to exclude its application to a case where estimates ..... depends upon the true construction of the various sub-sections of section 18a of the income-tax act. i may summarise its provisions so far as they are relevant for the present purposes.now section 18a of the income-tax act deals with payments of income-tax in advance and is based on the principle 'pay as you earn'. it deals .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)143CTR(P& H)17
..... related to the assessment of the total income of the firm. after assessing the total income of the firm, the income-tax payable by the firm itself is to be determined and the share of each partner in the income of the firm is to be included in his total income and assessment to tax accordingly. sec. 247 of the act provided for an appeal by a partner ..... n. k. agrawal, j. :the following question of law has been referred at the instance of the cit by the tribunal under s. 256(1) of the it act, 1961 (for short, 'the act') :'whether, on the facts and in the circumstances of the case, the tribunal erred in law in holding that the assessment order passed by the ito for the asst. yr. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1994)119CTR(P& H)10; [1994]208ITR486(P& H)
..... named as jay cinema, along with land appurtenant thereto, situated in khasra no. 571, old railway road, gurgaon, in accordance with part iii of the second schedule to the income-tax act, 1961.on august 27, 1975, smt. sudershan malik, wife, inder raj malik, sanjiv kumar, sons, and janak raj malik, respondents nos. 5 to 8, respectively, entered into ..... sale. but, it is not even the case of the plaintiffs that they had moved such an application.rule 9 of the second schedule to the income-tax act, 1961, provides a general bar to the jurisdiction of the civil courts, save where fraud is alleged. it reads as under :'9. except as otherwise expressly provided ..... taking the same in the civil court.on behalf of the income-tax authorities, it was averred that in view of rule 11 of the second schedule to the income-tax act, 1961, the suits were not maintainable. the plaintiffs had a statutory right to file objections under the income-tax act before approaching the civil court. the property in dispute was owned .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1973]91ITR501(P& H)
..... be a trading receipt for the relevant assessment year in view of the provisions of section 28(i) of the income-tax act, 1961, which are in the following terms:' 28. the following income shall be chargeable to income-tax under the head 'profits and gains of business or profession',-- (i) the profits and gains of any business or ..... contained in the provisions of section 11 of the mysore sales tax act and that was not a case under the income-tax act. the scheme of the income-tax act clearly provides that whatever amounts are recovered as a trading receipt are subject to income-tax. the question whether the sales tax charged is an integral part of the trading receipt or not, ..... amounts for which he could under the terms of the lease claim reimbursement had, therefore, to be regarded as income within the meaning of the indian income-tax act, 1922, and, unless specially exempt, were liable to tax. it was held that the fact that the lessee might claim refund did not deprive the payments of their .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1992]196ITR638(P& H)
..... , there is no doubt regarding the criminal liability. on behalf of the union of india, it has been here argued that the provisions of section 276b of the income-tax act, 1961, as amended with effect from october 1, 1975, have been contravened. in rishikesh balkishandas v. i. d. manchanda, ito : [1987]167itr49(delhi) , as has ..... trading corporation which in fact is a partnership concern could be prosecuted and punishment imposed notwithstanding the fact that the sentence prescribed under section 276b of the income-tax act, 1961, contains imposition of the substantive sentence as well to the extent of six months.5. on behalf of the accused, attention has been invited to modi ..... 40 to m/s. amar ginning and oil mills, khanna, but they did not deduct the income-tax nor deposit it as required under section 276b of the income-tax act, 1961. this omission came to the notice of the income-tax officer of ludhiana while examining the record for the assessment year 1980-81 relevant to the financial year .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1990)81CTR(P& H)222; [1989]178ITR529(P& H)
..... opinion of this court:'1. whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the provisions of section 154 of the income-tax act, 1961, were applicable to this case ? 2. whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the adjustment of advance ..... interest on the refunded amount under section 244(1a) of the income-tax act, 1961 (hereinafter called 'the act'), from the date the advance tax was adjusted pursuant to the assessment order till the date of refund. the income-tax officer declined the request but on appeal, the commissioner of income-tax (appeals) granted the prayer which wasaffirmed by the income-tax appellate tribunal, amritsar, and at the instance of the revenue .....
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