Judgment Search Results Home > Cases Phrase: income tax act 1961 section 272 omitted Sorted by: recent Court: patna Page 13 of about 422 results (0.062 seconds)

Deep Narayan Gupta Vs. Central Board of Direct Taxes and ors.

Court : Patna

..... rejected the prayer of the petitioner for condonation of the delay in filing the application under section 119(2) of the income-tax act, 1961 (hereinafter referred to as 'the act') for refund. 3. the matter relates to the assessment years 1993-94 and 1994-95. admittedly, the petitioner had not filed the returns within the statutory period and ..... this court does not sit as an appellate forum over the decision of the authority in exercise of the writ jurisdiction. it can interfere only when the authority has acted wrongly in the decision-making process or the order is such which cannot be supported by reasons and similar other grounds. that is not a case here. the board ..... is one year from the last day of such assessment year. admittedly, the application for refund has not been filed within time. section 119(2)(b) of the act empowers the board to extend the period for filing an application for refund in case of genuine hardship. the board has issued circulars from time to time laying down .....

Madani Musafir Khana Welfare Society Vs. Commissioner of Income-tax an ...

Court : Patna

..... the communication dated october 27, 1999 (annexure 7), made to the petitioner by the commissioner of income-tax, patna, that the application filed by the petitioner for renewal of exemption under section 80g of the income-tax act, 1961, has been rejected. the reason for passing the aforesaid order was not communicated to the petitioner and ..... , accordingly, we directed counsel for the income-tax department to supply the reason for not granting the renewal of approval. the ..... petitioner on march 31, 1998, filed an application for renewal of exemption under section 80g and that application was rejected by the commissioner of income-tax after having noticed the fact that except the construction of shopping complex no other charitable work has been carried out. the commissioner has also found .....

Vishwa Budha Parishad Vs. Commissioner of Income-tax and ors.

Court : Patna

1. the present writ application has been filed by the petitioner challenging the order dated december 17, 1999, passed by the commissioner of income-tax, by which the application filed by him for renewal of exemption under section 80g(5) of the income-tax act, 1961, has been rejected after coming to a definite finding that the institution has made very low expenses out of the total donation received under section 80g(5) of the act. 2. after perusal of the materials on record, this court does not find any reason to interfere with the order in exercise of writ jurisdiction. accordingly, this writ application is dismissed.

S.J.S. Business Enterprises (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Reported in : (2004)7SCC166

..... reading in the judgment of the king's bench division reported in (917)1 kb 486, the kind v. the general commissioners for the purposes of the income tax acts for the district of kensington, is illuminating: 'where an ex-parte application has been made to this court for a rule nisi for other process, if the ..... the context. that writ petition was for the arbitrary refusal to release the sanctioned loan amount by the state financial corporation to the entrepreneur who had already acted on the basis of the sanction, incurred expenditure and liabilities. therefore, the court allowed the writ petition by applying the doctrine of promissory estoppel, the judgment ..... industrial development of the country, a promise of planned economy aimed at job expansion to liquidate the curse of unemployment, and larger production helping price stabilisation acts in a manner contrary to its raison d'etre and becomes counterproductive is aptly illustrated by the facts of this case.' the reliance has been placed on .....

'Satsang' Vs. Union of India (UOi) and Ors.

Court : Patna

..... nagpur air 1970 sc 1011 : 1970 (2) scc 32. this case does not apply. this was a case under the old income tax act i.e. the income tax act, 1922. the jurisdiction of the income tax officer to issue notice for reopening an assessment was challenged. in this case the jurisdiction of the officer to make an assessment was not ..... , are circumstances whether how much is primary, principal, or dominant. even by this decision an investigation has to be made before reaching a conclusion that the act may not apply. in fact, the appeal of the regional provident fund commissioner was allowed by the supreme court. the appeal of the other industrial unit which ..... was passed on the representation of the petitioner. this representation was made on april 12, 1982 under section 19a of the employees provident funds and miscellaneous provisions act, 1952. the impugned order is appended as annexure 1 to the writ petition. the representation of the petitioner dated april 12, 1982 is appended as annexure 2 .....

Puspen Biswas and ors. Vs. Dr. B.R. Ambedkar Institute of Dental Scien ...

Court : Patna

..... . the fundamental difference between estoppel and waiver is that while estoppel is a rule of evidence, waiver is a rule of contract. in basheshar nath v. commissioner of income-tax, delhi and rajasthan, air 1959 supreme court 149, the supreme court observed : 'it has been said that 'waiver' is a troublesome term in the law, the ..... plea is that the institute has been established without its permission and affiliation is violative of the proviso to section 21 (2) of the bihar state universities act, 1976 which provides for prior permission of the state government. there is no averment that any state committee was ever constituted to fix the actual fee payable ..... . 5. the case of the petitioners is that the brochure for the particular academic year contained the particulars of the fees payable by the students on admission. acting on such representation they took admission, and the institute therefore cannot charge more in the subsequent years of the course. in any case, having allowed them to .....

Alken Laboratories Ltd. Vs. Commissioner of Income-tax and anr.

Court : Patna

1. this petition has been filed, in effect, to seek a writ of mandamus restraining the income-tax authorities from proceeding further in pursuance of the notice under section 143(2) of the income-tax act, 1961. .2. the contentions before the court on behalf of the assessee have been two fold, one, that there is no jurisdiction ..... in the assessing authority to issue a notice under section 143(2) of the act, and, secondly, there is no material on ..... of the newspaper cutting was appended, and a copy of the reply was endorsed to the chief commissioner of income-tax-1, patna, the commissioner of income-tax-1, patna, the joint commissioner of income-tax, range 2, patna, the secretary, bihar income-tax bar association, patna, and patna taxation bar association, patna.5. thereafter, the assessee received another notice on .....

Alken Laboratories Ltd. Vs. Cit

Court : Patna

this petition has been filed, in effect, to seek a writ of mandamus restraining the income-tax authorities from proceeding further in pursuance of the notice under section 143(2) of the income tax act, 1961.2. the contentions before the court on behalf of the assessee have been two-fold, one, that there is no jurisdiction in ..... the assessing authority to issue notice under section 143(2) of the act, and, secondly, there is no material on the ..... of the newspaper cutting was appended, and a copy of the reply was endorsed to the chief commissioner of income tax-1, patna, the commissioner of income tax-1, patna, the joint commissioner of income tax range 2, patna, the secretary, bihar income-tax bar association, patna, and patna taxation bar association, patna.thereafter, the assessee received another notice on 4 .....

Administrator and anr. Vs. Ramadhar Sharma and ors.

Court : Patna

..... brought to the notice of the high court that the affairs of biscomaun are such that the last audited balances sheet is of the year 1990-91, and income tax returns had not been filed on audited accounts. this was a strange case that accounts of biscomaun had not been audited. the balance sheet had not been prepared ..... evaded his statutory obligation, the court by an order dated 14 may 2002 appointed the secretary, co-operative societies (secretary, state of bihar, an ias officer), to act as an administrator on biscomaun. it needs to be emphasized that an administrator was functioning at biscomaun in any case, because co-operative societies in bihar are superseded since ..... the cold storage itself was closed down (report of the accountant general dated 6-1 -2003). it needs to be recorded that the present secretary, co-operatives acting as an administrator under orders of the court has taken central of the society and has been making efforts for the resurrection of the society so that it .....

St. Paul's Anglo Indian Educational Society Vs. Income-tax Appellate T ...

Court : Patna

..... the order dated october 31, 2000, passed by the commissioner of income-tax under section 12aa of the income-tax act, 1961 (hereinafter referred to as the 'act'), as contained in annexure 4, as well as the order dated december 12, 2002, passed by the income-tax appellate tribunal, as contained in annexure 5, dismissing the appeal filed ..... against the said order.3. the learned commissioner of income-tax by the aforesaid ..... day were also producedand thereafter the impugned order was passed on october 31, 2001, rejectingthe application under section 12aa of the act which order has been upheldby the income-tax appellate tribunal.6. learned counsel for the petitioner submitted that due to non-affording of sufficient time to produce the relevant documents .....