Judgment Search Results Home > Cases Phrase: income tax act 1961 section 35cc omitted Court: allahabad Page 1 of about 1,089 results (0.511 seconds)

Banwari Lal Agarwal Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : [1999]238ITR464(All)

..... income-tax officer, circle 1(5), kanpur, for his criminal prosecution under section 276c of the income-tax act, 1961 ..... the petitioner that the offence being compoundable and the prosecution having been launched without offering an opportunity of being heard and to compound the matter, as was contemplated by the provisions of sub-section (2) of section 279 of the income-tax act, before or after the institution of the proceedings, the criminal prosecution initiated against the petitioner was bad in law.6. ..... petitioner filed wrong and belated returns, he was guilty of committing offence punishable under section 276c of the income-tax act. ..... in this case being a businessman, it is probable for me to believe that if an opportunity of being heard was afforded to the petitioner by the authorities of the income-tax department before according sanction for prosecution, the petitioner would have offered to compound the matter before the prose-cution was launched against him, in order to save himself from disgrace ..... counsel for the petitioner before me is that since the assessments were made on the basis of the compromise arrived at between the petitioner and the then income-tax commissioner, kanpur, and since in pursuance of the understanding given by the then commissioner of income-tax, kanpur, that no penal action would be taken against the petitioner, the petitioner surrendered various amounts. ..... it was found that the petitioner had omitted to record certain transactions in his account .....

Sushil Kumar Maheshwari S/O Late V.K. Maheshwari Vs. Union of India (U ...

Court : Allahabad

Reported in : [2008(116)FLR230]; (2008)IILLJ65All

..... section 45-h makes the provisions of second and third schedule of the income tax act, 1961 ..... provisions of the second and the third schedules to the income tax act, 1961 and the income tax (certificate proceedings) rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to the arrears of the amount of contributions, interests or damages under this act instead of to the income-tax:provided that any reference in the said provisions and the rules to the 'assessee' shall be construed as a reference to a ..... his discretion, the tax recovery officer shall proceed to realise the amount by one or more of the following modes:(a) by attachment and sale of the defaulter's movable property;(b) by attachment and sale of the defaulter's immovable-property;(c) by arrest of the defaulter and his detention in prison;(d) by appointing a receiver for the management of the defaulter's movable and immovable properties.both sub-section (1) of section 45-c and section 45-h read with second schedule of income tax act provide for recovery ..... section 45-h provides for applicability of certain provisions of the income tax act ..... respondents refuting the submissions of the learned counsel for the petitioner, contended that by virtue of section 45-c of 1948 act read with section 45-h and second as well as third schedule of income taxt act, 1961, it was open for the respondents to resort to any mode of recovery as provided under section 45-c. .....

Simpkins School Vs. Director General of Income-tax, (Investigation)

Court : Allahabad

..... the petitioner has been enjoying exemption under section 10(22) of the income tax act, 1961 (hereinafter referred to as the act) upto the assessment year 1998-99. ..... 1st april, 1999 section (22) of the act was omitted and an analogous provision section 10(23c)(vi) was brought into existence with effect from the same date. ..... , being aggrieved, has filed the present writ petition praying not only for the quashing of the order passed by the director general of income tax (investigation), lucknow but has also prayed for a writ of mandamus commanding the direction general of income tax (investigation) to grant approval to the petitioner under section 10(23c)(vi) of the act and further prayed that a writ of mandamus should be issued holding that the applications dated 22nd march, 2003, 31st may, 2006 ..... the application form should be sent to the chief commissioner or director general whom the central board of direct taxes may authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23c) of section 10 through the commissioner of income tax or director of income tax (exemptions) having jurisdiction over the university or other educational institution or hospital or other medical institution referred to in serial number 1 of this form. .....

The Commissioner of Income-tax Vs. Nawab of Rampur

Court : Allahabad

Reported in : AIR1966All440; [1966]62ITR1(All)

..... . by the taxation laws (extension to merged states and amendment) act, 1949, which received the assent of the governor-general on december 31, 1949, the indian income-tax act, 1922, among other indian statutes, was extended to all the merged states, and section 3(2) specifically declared that the indian income-tax act, 1922 would operate as if it had been extended to, and brought into force in, all the merged states on ..... the constitution-makers could not have intended that the provisions of section 66 of the income-tax act be rendered useless in this manner and we should hold that answering a question of law referred under section 66 is not deciding a dispute within the meaning of article ..... that we are exercising is quite distinct from the jurisdiction that the learned judges were called upon to exercise; we are exercising jurisdiction under section 66(5) of the income-tax act whereas they were exercising jurisdiction under article 226 of the constitution. ..... personal rights, same privileges, same immunities, same dignities and same titles', the words actually used were the words to be used.the merger agreement in the case of sudhansu shekhar singh deo : [1961]41itr743(sc) (supra) used the words 'the personal rights, privileges, dignities and titles' and it was held by the supreme court that the privileges guaranteed by it were 'personal privileges (p. ..... case of sri sudhansu shekhar singh deo : [1961]41itr743(sc) the supreme court observed at p. ..... orissa : [1961]41itr743(sc) and commr .....

Addl. Commissioner of Income Tax Vs. Bareilly Corporation Bank Ltd.

Court : Allahabad

Reported in : (1978)7CTR(All)347

..... 214 of the income-tax act interest at the rate of 9 per cent per annum is payable on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year exceeds the amount of tax determined in regular ..... 214 of the income-tax act an assessee is entitled to get interest on the advance tax paid during any financial year which exceeds the amount of the tax determined on regular ..... of the income-tax act, interest is not payable on excess tax deducted at source ..... 214 of the income-tax act inasmuch as the said amount exceeded the amount of the tax determined on regular ..... 256(1) of the income-tax act for the opinion of this ..... of the income-tax act. ..... - at the instance of the commissioner of income-tax, the income-tax appellate tribunal has referred the following questions of law ..... the judgment and order of the appellate assistant commissioner and the income-tax officer the assessee preferred an appeal before the income-tax appellate tribunal. ..... passed by the income-tax officer was reversed in appeal filed by the assessee before the appellate assistant commissioner of income-tax. ..... the income-tax officer held that the assessee was not entitled to claim interest on the amount refundable ..... amount of the gross income the tax determined was at rs. ..... in the opinion of the appellate assistant commissioner the entire amount of tax payable by the assessee having already been adjusted from the amount deducted at source, the assessee was entitled to get interest on the amount .....

The Honble Mr Justice Iqbal Ahmad in Re.

Court : Allahabad

Reported in : [1942]10ITR152(All)

..... shall be payable in respect of the income, profits and gains of the ..... section 25 (3) provides as follows :'where any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is discontinued, no tax shall be payable in respect of the assessment for 1933-34, he was in law justified in assessing the assessee to income-tax without giving him relief under section 25 (3) of the act?section 25 (3) provides as follows :'where any business, profession or vocaion on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is discontinued, no tax ..... , and that upon this assumption his claim was time barred under amending act of 1939-which came into force on the 1st april, 1939-and the assessee said :'i am advised that that proposition is not legally correct and the amended act, or to be more precise paragraphs 4 and 5 of section 25 which have been added to the income-tax act for the first time in 1939, can only apply to assessment made .....

Smt. Kalawati and anr. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : [1970]76ITR96(All)

..... agarwal, learned counsel for the respondent, phool chand, submitted that under the proviso to sub-section (2) of section 46 of the indian income-tax act, the collector has the power of the civil court when realising the arrears of tax and the procedure provided for attachment and sale of immovable property in execution of decrees mutatis mutandis applies as he becomes a civil court and any objection filed or claim preferred by a third party to the attachment or sale of immovable ..... if the contention of the learned counsel for the respondent is accepted, then, i will have to import a fiction in the law which is not there that under section 46(2) of the income-tax act, the recovery of arrears of tax on a certificate issued by the income-tax officer will be deemed to be an execution of a decree for money passed by a civil court.8. ..... the income-tax officer concerned issued a certificate for realisation of the tax dues to the collector in exercise of his powers under section 46(2) of the income-tax act and he proceeded to recover the tax dues as arrears of land revenue. ..... the submission was that the proviso to section 46(2) of the indian income-tax act incorporates a rule of reference and it must be given full effect and when so done there will be no difference between the collector taking proceedings by attachment of immovable property for realisation of revenue and a civil court sitting in execution .....

Assistant Commissioner of Income Tax Vs. U. P. National Manufacturing ...

Court : Allahabad

Reported in : (2001)69TTJ(All)503

..... 58 of the assessee's paper-book), which reads as under :'the assistant commissioner (tds) varanasi.filing of annual return under section 206c of the income tax act, 1961, for the financial year 1991-92.sir,we write with reference to your letter no. ..... as a result of newly inserted provisions of section 194h of the income tax act, 1961 (hereinafter referred to as 'the act'), as a result of finance act, 1991, which received the assent of the president of india on 27-9-1991, all these respondents were under an obligation to deduct and pay the tax at source @ 10 per cent from all payments or payables on account of commission after 1-10-1991.2.2. ..... verma, j.m.the common issue involved in all these appeals by the revenue of 3 different appellants of the same group relates to the imposition of penalties under section 271c of the income tax act for failure to deduct and pay the tax at source as required by the provisions of section 194h of the income tax act. ..... since the person responsible deliberately violated the provisions of section 194h of the income tax act for which he could not give and satisfactory reply, the assistant commissioner (tds), varanasi, referred this case to the undersigned for the imposition of penalty under section 271c of the income tax act. ..... accordingly, a show-cause notice under section 271c of the income tax act was issued by the undersigned on 28-12-1992, which was duly served on 30-12-1992, fixing the date of hearing on 12-1-1993. .....

Commissioner of Income Tax-ii, Lucknow Vs. Sahara Airlines Ltd.

Court : Allahabad

Reported in : [2006]152TAXMAN646(All)

..... of law which arose for consideration is to the effect, whether the assessee, who has not deducted the tax at source, can still be levied penalty under section 272a(2)(g) of the income tax act for not issuing the certificates of tax deducted, as per the requirement of section 203.3. ..... this is a bench of four appeals filed under section 260a of the income tax act with respect to the different assessment years, namely, 1998-99, 1999-2000, 2000 ..... tax within a prescribed time to the person on whose income such payment of tax has been made to the effect that tax has been deducted, specifying the amount so deducted and giving other particulars, as have been given therein.similarly section 206 provides that a person responsible for deducting the tax at source shall, within a prescribed period, furnish returns in such form verified in such manner and setting forth such particulars as may be prescribed to the prescribed income-tax ..... likewise under section 206, if the tax is deducted at source, the prescribed person who is responsible for deducting the tax, has to furnish the prescribed returns to be prescribed income tax authority within the prescribed time and failure in doing so or non-compliance of any other conditions of the provisions of section 206 would attract the penal provisions of ..... 'whereas, section 206 casts a duty upon the person deducting tax to furnish prescribed returns to the prescribed income-tax authority in such form and verified in such manner, as may be prescribed, and .....

Commissioner of Income-tax Vs. Smt. Indermani Jatia

Court : Allahabad

Reported in : [1970]77ITR133(All)

..... sub-section (3) of section 25, omitting portions not material to our purpose, is as follows :'where any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918 (vii of 1918), is discontinued, then, unless there has been a succession by virtue of which the provisions of sub-section (4) have been rendered applicable no tax shall be payable in respect of the income, profits and gains of the period between the end of the previous year and the date ..... material portion of sub-section (4) is as follows:'where the person who was at the commencement of the indian income-tax (amendment) act, 1939 (vii of 1939), carrying on any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, no tax shall be payable by the first-mentioned person in respect of the income, profits and gains of ..... of such discontinuance, and the assessee may further claim that the income, profits and gains of the previous .....