Court : Guwahati
..... of the sections mentioned therein. sec. 148 is specifically mentioned there. further, s. 151 itself has undergone a change w.e.f. 1st april, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below :'151. (1) in a case where an assessment under sub-s. (3) of s. 143 or s. 147 has been made for the ..... the present case is invalid and illegal. what is pointed out is that in the whole body of the first page of form no. 45, after the following words whereas information has been laid before me and on the consideration thereof i have reason to believe that ... a part of the form has been left intact while the rest has been ..... smt. phoolmati devi : [1983]144itr954(all) . that is a case of the allahabad high court. the court pointed out as follows :'relying upon s. 292b of the it act inserted by the taxation laws (amendment) act, of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the .....
Tag this Judgment!Court : Guwahati
Reported in : (1998)144CTR(Gau)626
..... of the sections mentioned therein. sec. 148 is specifically mentioned there. further, s. 151 itself has undergone a change w.e.f. 1st april, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below :'151. (1) in a case where an assessment under sub-s. (3) of s. 143 or s. 147 has been made for the ..... the present case is invalid and illegal. what is pointed out is that in the whole body of the first page of form no. 45, after the following words whereas information has been laid before me and on the consideration thereof i have reason to believe that ... a part of the form has been left intact while the rest has been ..... smt. phoolmati devi : [1983]144itr954(all) . that is a case of the allahabad high court. the court pointed out as follows :'relying upon s. 292b of the it act inserted by the taxation laws (amendment) act, of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come in the .....
Tag this Judgment!Court : Kerala
Reported in : 2010(1)KLT945
..... , rajpura city police station, patiala, punjab. it is brought to my notice that the offence under sections 65 and 66 of the information technology act is bailable in view of section 77b of the information technology act. section 77b was introduced by the information technology (amendment) act, 2008 (act 10 of 2009). section 77b provides that notwithstanding anything contained in the code of criminal procedure, 1973, the offence punishable with imprisonment ..... of three years and above shall be cognizable and the offence punishable with imprisonment of three years shall be bailable. the learned counsel for the petitioners submitted that he inadvertently omitted to notice section 77b of the information technology act .....
Tag this Judgment!Court : Delhi
Reported in : (1996)55TTJ(Del)532
..... the amount to the assessed without his having to make any claim in that behalf. proviso (a) and (b) were inserted by the direct tax laws (amendment) act, 1987, w.e.f., 1st april, 1989 which, inter alia, provides that where the assessment is annulled, the refund shall become due only of the amount, if ..... and its subsequent revision while an assessed who has paid the tax on the first assessment being made is not entitled to any such interest. the present provision amends this position and enables an assessed to get interest on the tax paid by him in pursuance of the original assessment after 31st march, 1975. if we review ..... ) has merely quashed the order passed by the authorities withholding the refund. it nowhere specifically contains any direction for payment of any interest under any of the provisions of the it act. the learned departmental representative also relied upon the judgments reported in cit vs . rohtak delhi transport p. ltd. , cit vs . ambala electric supply co. ltd. and cit .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Reported in : (1988)25ITD124(JP.)
..... certainly agree with the aac. we, however, find that the legislature has stepped in to further clarify the law by inserting the following proviso by taxation laws (amendment) act, 1984 : provided that nothing contained in clause (a) shall apply to a case where the firm is dissolved on death of any of its partners.this proviso ..... judicial member although referred to the decision of the rajasthan high court which according to him governed the issue before him relied greatly upon the amendment brought about by taxation laws (amendment) act, 1984 by which a clause was inserted with effect from 1-4-1975 in section 187 whereby it was provided that a death of ..... for all statutory purposes unless expressly saved by any provision in the income-tax act. the proviso inserted by section 33 of the taxation laws (amendment) act, 1984, did not have such an effect. the department's contention that the effect of the amendment made by the legislature by inserting the proviso was to recognise only dissolutions .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Amritsar
Reported in : (1996)58ITD293(Asr.)
..... the amount to the assessee without his having to make any claim in that behalf. proviso (a) and (b) were inserted by the direct tax laws (amendment) act, 1987, w.e.f., 1st april, 1989 which, inter alia, provides that where the assessment is annulled, the refund shall become due only of the amount, if any ..... assessment and its subsequent revision while an assessee who has paid the tax on the first assessment being made is not entitled to any such interest. the present provision amends this position and enables an assessee to get interest on the tax paid by him in pursuance of the original assessment after 31st march, 1975. if we review ..... ) has merely quashed the order passed by the authorities withholding the refund. it nowhere specifically contains any direction for payment of any interest under any of the provisions of the it act. the learned departmental representative also relied upon the judgments reported in cit vs.rohtak delhi transport p. ltd. (1981) 130 itr 777 (p&h), cit vs. ambala .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Amritsar
Reported in : (1999)69ITD191(Asr.)
..... vs. cit (1986) 157 itr 285 (ap) wherein the high court has referred to explanations i, ii and iii added to the s. 40(b) by the taxation law (amendment) act, 1984 (effective from 1st april, 1985) whereby the separate capacities of a person as individual and as representative of his huf were recognised.recently, it has been held by worthy ..... cl.(31) of s. 2, it pointed out that the definition shows clearly that an individual, huf and a firm are distinct persons/entities for the purposes of the it act.the relevant portion of judgment of worthy supreme court is reproduced hereunder : the question yet remains where an individual is a partner in one capacity e.g. as a ..... under the head 'profit & gains of business or profession" even for periods prior to april, 1985 from which date expln. 2 to s. 40(b) was inserted in the it act, 1961.in the above referred case, the worthy supreme court has referred to decision of rajasthan high court in the case of gajanand poonam chand & bros. vs. cit (1988) .....
Tag this Judgment!Court : Kerala
Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202
..... court fee is concerned is taken away by necessary implication. in other words, the provisions of section 52a of the court fees and suits valuation act inserted by the amendment act of 2003 in that sense has retrospective operation thereby affecting the earlier assessments also.31. we accordingly hold that in all appeals filed by the cit ..... the it department is that the provisions of section 52a and schedule ii article 3 item (iii)(c) inserted by the kerala court fees and suits valuation (amendment) act, 2003 w.e.f. 26th oct., 2002, cannot be applied to appeals filed before the high court in respect of the proceedings commenced prior to such insertion ..... such intention be clearly manifested by express words or necessary implication. according to the parties the assessment proceedings in all these cases were initiated long before the amendment act and that even the orders of the tribunal impugned in the appeals were also passed before the said date. according to them since section 52a has not .....
Tag this Judgment!Court : Kerala
Reported in : (1992)106CTR(Ker)373
k. a. nayar, j. :in all these original petitions the question to be considered is whether basic pay, dearness allowance, house rent allowance, city compensatory allowance, training allowance, project allowance, technical allowance and other compensatory allowances, etc. will form part of the salary for the purpose of the it act. counsel for the revenue mr. p. k. r. menon brought to my notice the amendment made to the definition of income in s. 2(24) by taxation laws (amendment) act, 1989 [sic-direct tax laws (amendment) act, 1989] which came into effect from 1st april, 1962 the date on which it act, 1961 itself came into force. the clause has been inserted to extend the scope of income so as to include allowances, benefits, etc. counter affidavit to that effect also has been given on behalf of the first respondent in which the amendment also has been extracted. in view of this i find no merit in these original petitions.the original petitions are dismissed.
Tag this Judgment!Court : Supreme Court of India
..... and adequately punished, on par with the laws prevailing in various other countries.149. it was in the aforesaid backdrop that the legislature by virtue of the information technology (amendment) act, 2008 inter-alia amended section 67 of the it act and introduced section 67a along with section 67b. this was for the first time, that a specific provision had been made, to recognize and protect the ..... , enticement and exploitation of children over the internet.145. the aforesaid was due to the fact that, the it act prior to the information technology (amendment) act, 2008 (for short, the 2008 amendment act ), criminalized only one act being the publication or transmission of obscene material, under section 67. the it act made no distinction between the publication or transmission of an obscene material from the publication or transmission of an .....
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