Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: patna Page 3 of about 29 results (0.242 seconds)

Deputy Commissioner of Income Tax Vs. Narendra Mohan Bagroy

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)84TT(JP.)at570

..... to escapement of the income of the assessee from assessment. the fact that the words "definite information" which were there in section 34 of the act of 1922 at one time before its amendment in 1948 are not there in section 147 of the act of 1961 would not lead to the conclusion that action can now be taken for reopening the ..... certain materials. it is not enough for the ao to have the material in his possession. he must perform further necessary mental act of accepting the material and information as reliable and confirming the belief that can be acted upon. in view of these principles of law, one has to see what was the material before the ao to have a ..... assessment even if the information is wholly vague, indefinite, far-fetched and remote. the reason for the formation .....

industrial Packers and Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1995)52ITD1(Pat.)

..... the provisions contained in sections 30 to 43a.4. the id. counsel for the assessee submitted before us that "43b" was substituted for "43a" by the direct tax laws (amendment) act, 1987 with effect from 1-4-1989 only. thus, as far as assessment year 1986-87 was concerned, the income from business had to be computed in accordance with the ..... it in line with the insertion of section 43b of the act w.e.f 1-4-1984. the amendment in section 29 was operative from 1-4-1984. we, therefore, hold that section 43b ..... case justify amply a similar view with respect to section 29 of the act. this view is further reinforced by the non obstante clause at the beginning of section 43b of the act. we, therefore, conclude that this substitution of "43a" by "43b" by the direct tax laws (amendment) act, 1987 w.e.f.1-4-1989 was only clarificatory and to bring .....

Shanti Complex Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1997)63ITD181(Pat.)

..... have to be "no".8. the valuation cell of the department was established after the insertion of section 16a in the w.t. act by virtue of tax laws (amendment) act, 1972, w.e.f. 1-1-1973 for the purpose of determining fair market value of properties belonging to assessee and declared ..... of accounts and affairs verified in the manner specified by the (assessing officer), the deputy commissioner (appeals), the (deputy commissioner), or the commissioner (appeals), giving information in relation to such points or matters as, in the opinion of the (assessing officer), the deputy commissioner (appeals), the (deputy commissioner) or the commissioner ( ..... in this connection, reference could also be advantageously made to the provisions of sub-section (6) of section 133 of the act which permits an assessing officer as follows :- "133. power to call for information. - the (assessing officer), the deputy commissioner (appeals), the (deputy commissioner) or the commissioner (appeals) may, for the .....

Sanjay Kumar Vs. the State of Bihar and Others

Court : Patna

..... because he is interested in appointment of vice chancellors and pro vice chancellors as per the provisions as enshrined in section 10 and 12 of the amended act and also wants that no dispute should come in future after the appointment is made so that the education may not suffer in the universities on ..... connected with the respondent university would be allowed to discharge its obligations, there will be smell of having no partial appointment. as per the knowledge and information derived from the sources, the private respondent has taken his educational qualification of acharya from the respondent university. he has been the vice chancellor of the ..... committee other than the chairman have to be either a director or head of an institute or organization of national repute, such as indian institute of technology, indian institute of science, indian space research organization, national law university or national research laboratory or vice chancellor of a statutory university nominated by the .....

Rana Abhai Singh Vs. the Hon'ble High Court of Judicature at Patna and ...

Court : Patna

..... to draw his inspiration from consecrated principles. he is not to yield to spasmodic sentiment to vague and unregulated benevolence. he is to exercise a discretion, informed by tradition, methodized by analogy, disciplined by system, and subordinated to the primordial necessity or order in the social life wide enough in all conscience is ..... it was probably not certain whether the provisional directions contained and enunciated in the earlier judgment of 'all india judges case' (supra) would apply or the subsequently amended statutory provisions of the 'bihar service code' would apply, but, in any case, it would be an indicative of serious confusion resulting into manifest non-application ..... by the court under the code of criminal procedure, 1973;(b) to make recommendations to the government for the testing of special powers under any special act;(iv) (a) to pass orders of transfer of district and sessions judges and additional district and sessions judges;(b) to pass orders of the transfer .....

Prakash Ranjan Kumar and ors. and Ajit Kumar Saha Vs. the State of Bih ...

Court : Patna

..... it sanctioned the same. it then added that steps should be taken to produce the proposal for due appointment of the remaining candidates within 15 days after receiving information in respect of available vacancies.7. from the notes prepared on 10th january, 1985 for consideration by the cabinet, it appears that a proposal was mooted thereby ..... 1) scc 47, promotees were appointed to temporary posts outside their quota while direct recruits were appointed to their cadre posts within their quota. the rules were amended and the temporary posts which were treated as outside the cadre thus formed part of the cadre and seniority also was determined on the basis of length of ..... union of india reported in : [1996]3scr322 , the hon'ble supreme court found as a fact that under the banking companies (acquisition and transfer of undertakings) act, 1980, the new bank of india which incurred heavy losses was taken over and then amalgamated with the punjab national bank. in terms of the scheme under which .....

Assistant Commissioner of Income Tax Vs. Sharma Cold Storage and Ice F ...

Court : Patna

..... 7. apart from supporting the view taken by the learned accountant member, the learned departmental representative invited my attention to expln. 6 inserted in s. 271 of the act by direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, which runs as under :"explanation 6. - where any adjustment is made in the income or loss declared in the ..... omitted to file the return which he was required to file under s. 139(1) of the act or having filed it, there is omission to disclose true and full facts in relation to the chargeable income or the ao has information in his possession that proper income escaped assessment to tax then he may upon formation of a ..... reasonable belief issue a notice to the assessee as provided in s. 148 of the act directing such person to file a return. there are then provisions contained .....

Nand Kishore Singh Etc. Vs. the State of Bihar and ors.

Court : Patna

..... act.30. in so far as the continuation of the municipalities existing before the commencement of the constitution (74th amendment) act, 1992, they are to continue till the expiration their duration unless sooner dissolved by a resolution passed by the legislature of a ..... been made in the aforementioned 1992 act vide bihar municipal (amendment) ordinance, 1994 (bihar ordinance no. 13, 1994). published in the bihar gazette on 30th. may, 1994 by making certain additions, substitutions, deletions and insertions in various sections of the unamended act, besides complete deletion of section 21, 22, 31 and 388, learned counsel for the parties informed that the said ordinance later became .....

Ganesh Chandra Bhatt Vs. District Magistrate Almora and ors.

Court : Patna

..... when the british came to india they had to face armed resistance from the feudal kings. due to their technological and organizational superiority they gradually overcome this resistance and spread their rule in india. it was only after putting down ..... deal legislation of president roosevelt, on the ground that they violated the 'due process' clauses in the fifth and fourteenth amendments)28. it may be mentioned that 'due process' is of two kinds--procedural due process and sunstantive due process. ..... that to kill a person who has a licensed weapon a false first information report is first filed against him and then on the basis of this false first information report he is deprived of his licence and made to surrender his gun ..... is now a well settled principle of modern statutory construction. thus enacting history' is relevant. the enacting history of an act is the surrounding corpus of public knowledge relative to its introduction into parliament is a bill and subsequent progress through and .....