Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: guwahati Page 1 of about 65 results (0.074 seconds)

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

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 .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

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 .....

income Tax Officer Vs. Dr. N.C. Doka

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2002)82ITD275(Gau.)

..... . moreover, the hon'ble supreme court had no occasion in this case to interpret rule 46a. rule 46a was inserted in the it rules, 1962, by it (second) amendment rules, 1973, w.e.f. 1st april, 1973. this judgment of the hon'ble supreme court was delivered in the year 1964. hence, we are of the opinion ..... have statutory force for the purpose of receiving additional evidences. while the first appellate authority has all the powers to make further enquiry under section 250(4) of the act, however, while receiving additional evidence the authority has to follow the necessary principles incorporated in rule 46a. in other words, the power of the cit(a) to ..... that the first appellate authority is well within his power to make further enquiry as he deems fit by exercising his power under section 250(4) of the it act, 1961. according to the learned authorised representative the restriction contained in rule 46a for receiving additional evidence cannot stand in the way of making further enquiry by the .....

Radha Krishna Jalan Vs. Commissioner of Income Tax

Court : Guwahati

..... , the partner as intended under section 10(2a) ?12. to appreciate the above contention, we may refer to the scheme of the indian it act, 1922, prior to: its amendment by the finance act, 1956. the scheme recognizes two kinds: of firms unregistered and registered firms. in the case of an unregistered firm, the tax payable by ..... and his share of income from the firm. it is, therefore, clear that under the provisions of the 1922 act, neither the unregistered firm nor the registered firm was subjected to double taxation. after the amendment in 1956, till 31st march, 1993, the unregistered firm continued to be assessed to tax as distinct entity as ..... cit : [1989]177itr418(sc) , the assessee, a co-operative society, claimed that the receipts from ginning and pressing activities was exempt under section 81 of the it act. the question for interpretation was whether the co-operative society which carried on the business of ginning and pressing was a society engaged in 'marketing' of the agricultural .....

Bhikamchand Betala and Sons Vs. Income Tax Officer

Court : Guwahati

..... profits and gains under section 10(1) of the indian it act, 1922; the second proviso to section 24(1) of the act prior to the amendment of the section by the taxation laws (extension to jammu and kashmir) act, 1954, or the first proviso after that amendment applies. it provides in unmistakable and unequivocal terms that any ..... the said loss as speculation loss.9. before proceeding further, it would be apposite to note down the relevant provisions of the act relating to speculative transaction and speculation loss:section 28, explanation 2.: where speculative transactions carried on by an assessee are of such a nature as to constitute ..... the said share transaction loss as speculation loss. referring to the provisions of expln. 2 to section 28, section 43(5) and section 73 of the act, learned standing counsel asserted that the said transactions came within the ambit of the meaning of speculative transaction and, therefore, the tribunal was justified in treating .....

Deputy Commissioner of Income Tax Vs. New Manas Tea Estate (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2000)73ITD157(Gau.)

..... him or allow the appeal on merits or pass an order calling for fresh findings from the first authority and, therefore deal with the appeal or alter or amend or modify the order under appeal. while deciding number of matters, he is required to exercise judicial discretion on various points such as admitting additional evidence. this ..... in accordance with well established principles. the first appellate authority, therefore, should not exceed the bounds of reason. sub-s. (4) of s. 250 of the act confers jurisdiction on the first appellate authority to make further enquiry as he deems fit and in the process if he asks or allows the assessee to produce additional papers ..... means the date by which the assessee is required as an employer to credit and employee's contribution to the employee's account in the relevant fund under any act, order or notification issued thereunder or under any standing order, award, contract or service or otherwise. it is observed from the scheme filed by the assessee's .....

Ghisalal Agarwala Vs. Commissioner of Income Tax, Guwahati

Court : Guwahati

..... , external affairs and communications of sikkim. thus sikkim became a protectorate of the union of india. thereafter, the constitution (thirty-sixth amendment) act, 1975 was passed whereby sikkim was admitted into the union of india as a state. the said amendment inserted article 375f in the constitution of india incorporating special provisions with respect to the state of sikkim. by virtue of the ..... any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging section. even if section 23 .....

Ghisalal Agarwala Vs. Commissioner of Income Tax, Guwahati

Court : Guwahati

..... , external affairs and communications of sikkim. thus sikkim became a protectorate of the union of india. thereafter, the constitution (thirty-sixth amendment) act, 1975 was passed whereby sikkim was admitted into the union of india as a state. the said amendment inserted article 375f in the constitution of india incorporating special provisions with respect to the state of sikkim. by virtue of the ..... any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging section. even if section 23 .....

income Tax Officer Vs. Pradip Kumar Rathi

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)85ITD309(Gau.)

..... inasmuch as the legislature itself has made a distinction between the loan and deposit as evident from the comparative study of sections 269ss and 269t and on reading the subsequent amendment sought to be made effective w.e.f. 1st june, 2002, by inserting the word "loan" in section 269t. we, therefore, have no hesitation to hold that ..... inasmuch as, the right of the assessee to seek relief is not restricted to the plea raised by him before the lower authorities. there is nothing in the it act which restricts the tribunal to determine the question raised before the departmental authorities. if for reasons recorded by the departmental authorities in respect of a contention raised by the ..... decision of same high courts division bench in the case of k.r.m.v. ponnuswamy nadai sons (firm) (supra) upholding the validity of section 269ss of the act. we, therefore, feel that placing reliance on the aforesaid decision of the hon'ble madras high court in the case of kumari a.b. shanthi (supra) by the .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... . saraf submits that in order to prevent claiming of the said expenditure the state legislature passed the assam taxation laws (third amendment) act, 1989, thereby prohibiting the allowance of deduction on and from the asst. yr. 1990-91. however, since the said amendment was not retrospective nor did it apply for the asst. yr. 1984-85, the said provision only support the contention ..... and stationery for the purpose of and in connection with farming would also be allowable. if certain periodicals are being subscribed to for obtaining technical knowledge and up-to-date information in the matter of agricultural farming it is difficult to see how that could be disallowed. it is not necessary to refer to all other items the details of which .....