Judgment Search Results Home > Cases Phrase: income tax act 1961 section 272 omitted Sorted by: recent Court: patna Page 8 of about 422 results (0.056 seconds)

Ram Pravesh Prasad Vs. State of Bihar and ors.

Court : Patna

..... receive payment. to this, my answer cannot be better than what chief justice chagla said in the case of all-india groundnut syndicate ltd. v. commr. of income tax, bombay city since reported in : [1954]25itr90(bom) :but the most surprising contention is put forward by the department that because their own officer failed to discharge ..... department wants to benefit from and wants to take advantage of its own default; it ts ah elementary principle of law that no person we take it that income-tax department is included in that definition-can put forward his own default in defence to a right asserted by the other party. a person cannot say. that ..... government and for the benefit of public, the petitioner is entitled to payment.6. in this connection, i may also refer to section 73 of the contract act, relevant portion whereof is quoted hereunder:compensation for failure to discharge obligation resembling those created by contract. - when an obligation resembling those created by contract has been .....

Hanuman Ram Mahabir Ram and anr. Vs. Commissioner of Income Tax and an ...

Court : Patna

..... latter is raising demands against the firm and its partners, purportedly on the basis of an order passed by the settlement commission under section 245d of the income tax act. according to the petitioners, after the order of the settlement commission the revenue sat over the matter for a very long time and did not give them ..... much relevance inasmuch as the submission of mr. sahay plainly overlooks the stringent provisions of sections 132(3) and 226(3) of the act. the provisions of the act gives the income tax authorities sufficient power to have the balances in the different bank accounts transferred in the department's favour and to have the securities and ..... filed on behalf of the rerenue is to when the order of the commission was received in its office. mr. prakash sahay, learned counsel, standing counsel, income tax department, however, fairly stated that the order would normally reach the office within thirty days. we stretched the date further and assumed that the commission's order .....

Sri Satish Kumar Keshri, Prop Hira Vs. Income-tax Officer (Technical)

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2007)104ITD382(Pat.)

..... requisition under the act has to be served on the person either by post or as if it were a summon issued by the court under the civil procedure code. in the ..... sake of clarity show cause notice issued is reproduced below: office of the commissioner of income tax-ii, patna 2nd floor, central revenue building, beerchand patel path, patna f. no. cit-ii/pat/tec/263/2004-05/2447 sub : show cause notice under section 263 of i.t. act, 1961 for asstt. yr. 2002-03. i am directed to convey that from perusal of ..... the case of cit v. sattandas mohandas sidhi reported in 230 itr 591 (mp) under similar circumstances has held as under: that under section 263, notice has to be sent to the assessee and the notice should contain reason as to how the order is pre-judicial to the revenue. according to section 282 of the income tax act, a notice or .....

The State of Bihar Vs. Sri Kapildeo Vishkarma

Court : Patna

..... :(i) section 119 of the income tax act 1961, inter alia, provides that the 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 this act.(ii) the supreme court in its judgment reported in income tax reports [vol. 224] 1997, ..... unwanted litigations on account of such delayed payment of compensation, accrues which is cumulatively liable, to tax under section 194a of the income tax act most of these land owners are indigent persons and can never be income tax payees, but for the accumulation of interest for circumstances beyond their control. while making payment of ..... with respect to accumulated interest on. the amount of compensation determined under the act. the board may also, in the alternative and as a last resort, consider the desirability of recommending to the appropriate ministry, suitable amendment in the income tax act to achieve the object and suppress the mischief.6. (i) i .....

Arvind Kumar Sinha Vs. Union of India (Uoi) and ors.

Court : Patna

..... as mentioned in the impugned order. it is thus manifest that the present writ petition is an attempt to circumvent the statutory provisions of the act read with the relevant provisions of the income tax act. the statement made in paragraph no. 22 of the writ petition in justification of the present writ petition has to be rejected outright. it is ..... an appeal in disguise. 6. the present writ petition is all the more not maintainable in view of the scheme of the act. section 29 of the act read with part-i, rule 60(1) of the income tax act provides that the defaulter, or any person whose interests are affected by the sale may, at any time within thirty days from ..... the date of the sale, apply to the tax recovery officer to set aside the sale, after satisfying the conditions stipulated therein, inter alia, deposit the amount .....

Bharat Agriculture and Mechanical Engineering Company Vs. State of Bih ...

Court : Patna

..... held as follows:15. a further submission raised by the revenue on section 147(b) of the act may be considered at this stage. it is urged that the expression 'information' in section 147(b) refers to the realisation by the income-tax officer that he has committed an error when making the original assessment. it is said that, when ..... which it is stated as follows:13. in the present case, an internal audit party of the income-tax department expressed the view that the receipts from the occupation of the conference hall and rooms did not attract section 10 of the act and that the assessment should have been made under section 9. while sections 9 and 10 can ..... part which embodies the opinion of the audit party in regard to the application or interpretation of the law cannot be taken into account by the income-tax officer. in every case, the income-tax officer must determine for himself what is the effect and consequence of the law mentioned in the audit note and whether in consequence of the law .....

Behar Engineering Corporation Vs. State of Bihar and ors.

Court : Patna

..... and anr. 1996 (2) pljr 345.i am also reminded of the judgment in the case of the king v. the general commissioners for the purposes of the income tax acts for the district of kensington 1917 vol. 1 law reports king's bench division 486, wherein it has been held that a petitioner disentitles himself from consideration of the ..... case. in that view of the matter, the writ petition is not maintainable on two counts. the petitioner has bye-passed the statutory remedy available to him under the act. furthermore, the petitioner has not approached this court with clean hands and has tried to mislead the court by creating a document to take it down the garden path ..... notification whereof is marked annexure-a to the counter affidavit of respondent nos. 2 to 4. the authority ultimately came to the conclusion that the petitioner has although acted in violation of the terms and conditions of the lease by not setting up the industry for which the lease was granted leading to the impugned orders. the writ .....

Mrs. Farhat Hasan Vs. Commissioner of Income-tax and anr.

Court : Patna

..... impugned reassessment order, in terms of the provisions of section 148 read with section 147 of the income-tax act, 1961 ('the act'), recorded on march 31, 2005, by the assistant commissioner of income-tax, central circle-4, patna, of the income-tax department, in relation to the assessment for the year 1997-98 against the petitioner, who carries on ..... the impugned order is manifesting lack of jurisdiction even when the undisputed facts are examined and appreciated by the assessing authority under the powers of the income-tax act. it is possible as it happens in many cases that a decision making process may be faulty, may be defective or may be wrong but ..... the deputy director of investigations (ddi) in his appraisal report recommended reassessment of the income for the assessment year 1997-98 for which approval for reopening of assessment under section 151(2) of the act of the additional commissioner of income-tax, central range-1, patna, had been obtained.9. it followed issuance of notice .....

Lalu Prasad @ Lalu Prasad Yadav and Rabri Devi Vs. State of Bihar Thro ...

Court : Patna

..... the check period; there is no direct evidence which would show that sri prasad was holding properties in benami name of his wife; the witnesses from the income-tax department before whom matters were pending could not have got their statements recorded in relation to those matters, accordingly no conviction can be passed on the basis of ..... and that clearly depicts that permission of the speaker is necessary when the member of legislative assembly is being charge-sheeted for having committed offences under the 1988 act while discharging the duties of such member; and (ii) that itself makes it clear that the speaker is not the competent authority to remove a member of ..... it takes, it is none the less discrimination. it also became apparent that to treat a person or a class of persons unfairly would be an arbitrary act amounting to discrimination forbidden by article 14. similarly, this court, recognized that to treat a person in violation of the principles of natural justice would amount to .....

Spic Phi Seeds Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... ) including all forms of rice, peas, millet, kodo, (kutti), jowar and bajra, wheat, barley, maize, sago, besan and sattu and cereals as defined in section 14 of the central sales tax act, 1956.'16. the entry no. 12 'cereals' after excluding certain items, includes maize also in all forms and it includes the cereal as defined under section 14 of the central ..... should not be departed from. in support of the said submission they have relied upon a judgment of the supreme court in the case of radhasoami satsang v. commissioner of income-tax : [1992]193itr321(sc) and referred to paragraph 16 of the judgment where it has been held that res judicata does not apply to ..... income-tax proceedings. each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment .....