Court : Patna
..... in pooran mal's case (supra) that the document seized in illegal search can be used in other legal proceedings against a person before the income tax authorities for the income tax act.21. thus, even it the search was held to be illegal, the documents, genuinesses of which has not been challenged, have admittedly been seized ..... the effect that the material seized during search and seizure, conducted in contravention of the provisions of section 132 of the income tax act cannot be restrained from being used, subject to law, before the income tax authorities in other legal proceedings against the person, from whose custody that material was seized by issuance of a writ of ..... the high court, that the search and seizure were in contravention of the provisions of section 132 of the income tax act, still the material seized was liable to be used subject to law before the income tax authorities against the person from whose custody it was seized and, therefore, no writ of prohibition in restraint of .....
Tag this Judgment!Court : Patna
..... the property of the union of india or the income. in other words, there is ban on imposition of direct taxes on the property of the union of india. the said article does not prevent the state from imposing indirect taxes such as tax on sale of goods. under the act, the tax is not imposed on the goods but on the sale ..... is concerned with taxes directly either on income or on property and not with taxes which may indirectly affect income or property. in this connection, it is useful to refer paragraph 16 of the judgment.'further it must not be forgotten that articles 285 and 289 are successors of sections 154 and 155 of the government of india act, though there are ..... either on property or on income as the case may be, is correct.' 19. in paragraph 25 of the judgment, the apex court further held that 'though both excise duty and sales tax are levied with reference to goods, the two are very different imposts; in one case the imposition is on the act of manufacture or production while in .....
Tag this Judgment!Court : Patna
..... doubt that tvnl is a commercial undertaking within the meaning of section 47 of the act. the view which i have taken finds support from the judgment of the supreme court in the case of poona electric supply co. ltd., bombay v. commissioner of income-tax, bombay city : [1965]57itr521(sc) in which in paragraph 11 it has ..... been held as follows :--'11. the appellant company is a commercial undertaking. it does business of the supply of electricity subject to the provisions of the act. as a business concern its real profit has to ..... ,' only the legislature can do it....' 50. reliance has also been placed on the decision of the supreme court in the case of subbayya chettiar v. commissioner of income-tax, madras : [1951]19itr168(sc) and my attention has been drawn to the following passage from paragraph 8 of the judgment, same reads as follows :--'8. the principles .....
Tag this Judgment!Court : Patna
..... being the same, they have been heard together and are being disposed of accordingly.2. this is reference under section 256(2) of the income-tax act, 1961 (hereinafter referred to as the act) made by the income-tax appellate tribunal, patna bench, patna to answer the following question of the law :--'whether on the facts and in the circumstances of the case ..... was leviable on the assessee, who was a partner of the firm under section 271(1)(a) of the income-tax act, 1961.'3. in all the ten cases, the same question has been referred and in five reference cases, namely, tax case nos. 27, 28, 29, 30 and 33 of 1989, the opposite party is md. ehtesam and in ..... file the return. thereafter, the assessment proceedings were initiated against both the partners/opposite parties. notice of show cause was issued under section 274 of the act by the income-tax officer as to why penalty be not imposed as there was no reasonable cause for not filing the return within time. both the partners appeared and filed .....
Tag this Judgment!Court : Patna
..... being the same, they have been heard together and are being disposed of accordingly.2. this is reference under section 256(2) of the income tax act, 1961 (hereinafter referred to as the act) made by the income tax appellate tribunal, patna bench, patna to answer the following question of the law.'whether on the facts and in the circumstances of the case, ..... was leviable on the assessee, who was a partner of the firm under section 271(1)(a) of the income tax act, 196l.'3. in all the ten cases, the same question has been referred and in five reference cases, namely, tax case nos. 27,28,29,30 and 33 of 1989, the opposite party is md. ehtesam and in ..... file the return. thereafter, the assessment proceedings were initiated against both the partners/opposite parties. notice of show cause was issued under section 274 of the act by the income tax officer as to why penalty be not imposed as there was no reasonable cause for not filing the return within time. both the partners appeared and filed .....
Tag this Judgment!Court : Patna
..... was therefore given in the negative and the notice was held to be invalid. the language of rule 4 is not similar to the language of section 22 of the income-tax act. in rule 4 the language used is 'at least seven days' before the date of election. the language of the provision of the statute that came up for consideration in ..... present case ten clear days had to intervene between the date of publication of the election programme and the first of the dates specified in it, namely, 29th. july, 1961 and 8th august 1961. admittedly in this view of the matter there was a contravention of the mandatory provisions of the aforesaid rule.' 19. in the case of pioneer motors ltd. v ..... ram bhola ram and ors., air 1964 punj 135 held that in a case in which the election programme was published on 29.7.1961 the last date for making nomination was fixed for 8.8.1961 then only nine days intervened between the two dates which was not in conformity with the statutory rules providing for not less than ten days .....
Tag this Judgment!Court : Patna
..... offences, patna, in complaint case no. 78(c) of 2000. by the impugned order the learned special judge took cognizance of the offence under section 275a of the income-tax act, 1961, against the petitioner and has directed for issuance of summons against him.3. learned senior counsel, shri p. n. pandey, appearing on behalf of the petitioner, drew ..... account was with regard to one in which there was no prohibitory order, the court comes to the conclusion that no offence under section 275a of the income-tax act can be said to have been committed. the impugned order of cognizance on the basis of the very complaint itself is not sustainable and is quashed. the ..... instituted a separate prosecution against the petitioner and the bank authorities. this court is not concerned with the same.5. in view of the fact that the income-tax department had issued prohibitory orders with regard to specified bank accounts and that no transaction has admittedly taken place with regard to the accounts in respect of .....
Tag this Judgment!Court : Patna
..... offences, patna, in complaint case no. 78(c) of 2000. by the impugned order the learned special judge took cognizance of the offence under section 275a of the income tax act, 1961, against the petitioner and has directed for issuance of summons against him.3. learned senior counsel, shri p. n. pandey, appearing on behalf of the petitioner, drew ..... account was with regard to one in which there was no prohibitory order, the court comes to the conclusion that no offence under section 275a of the income tax act can be said to have been committed. the impugned order of cognizance on the basis of the very complaint itself is not sustainable and is quashed. the ..... instituted a separate prosecution against the petitioner and the bank authorities. this court is not concerned with the same.5. in view of the fact that the income-tax department had issued prohibitory orders with regard to specified bank accounts and that no transaction has admittedly taken place with regard to the accounts in respect of .....
Tag this Judgment!Court : Patna
..... -2, muzaffarpur, issuing commission with regard to the cost of construction of the residential-cum-commercial complex under section 131(1)(d) of the income-tax act, 1961, (hereinafter referred to as the 'act'), read with order xxvi, rule 9, of the code of civil procedure.3. the simple question involved in this case is as to whether the assessing ..... section 55a or to a competent authority under section 269l of the act. however, while dealing with the said matter, it was submitted in that case on behalf of ..... appointed. it is not open to the valuation officer to act in his capacity as valuation officer otherwise than in discharge of his statutory functions. he cannot be called upon nor would he have the jurisdiction to give a report to the assessing officer under the income-tax act except when a reference is made under and in terms of .....
Tag this Judgment!Court : Patna
..... tax under the said act came to an end. however, the petitioner deposited the aforesaid amount. later on, according to its own assertion, the petitioner took ..... with regard to rs. 2 lakhs, which was deposited by the petitioner towards advance tax, in respect of the agricultural income-tax (rs. 82,000 on march 28, 1979, and rs. 1,18,000 on march 30, 1979).3. it is an admitted position that the bihar agricultural income-tax act was repealed with effect from march 1, 1979, and, thus, liability to pay ..... department, it is entitled to interest on the said amount.5. the stand of the state, on the other hand, is that there was no demand of advance tax made on behalf of the state and on its own volition the petitioner deposited the said amount, which has been refunded to him and as such it is not entitled .....
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