Judgment Search Results Home > Cases Phrase: information technology amendment act 2008 section 46 amendment of section 87 Court: punjab and haryana Page 3 of about 207 results (0.101 seconds)

Commissioner of Income Tax Vs. S.S. Banga

Court : Punjab and Haryana

Reported in : (2006)202CTR(P& H)90

..... ao can accept the cause shown by the assessee. rather, the use of the expression 'reasonable cause' [this expression was omitted by the taxation laws (amendment and miscellaneous provisions) act, 1986j and the word 'may' shows that it is only an enabling provision and the ao is not under an obligation to impose penalty in each and ..... rate whatever lacuna was there in the provisions of section 44ab or section 271b has since been plugged by the legislature by virtue of amendments made in sections 44ab and 271b by the finance act, 1995. a further obligation has been cast on an assessee who is required to obtain the accounts audited under section 44ab, also ..... pay by way of penalty', the sum mentioned therein. by the taxation laws (amendment and miscellaneous provisions) act, 1986, the phrase 'without reasonable cause' was omitted w.e.f. 10th sept., 1986. by the said 1986 act section 273b was introduced in the act. this section provides that no penalty shall be imposed under section 271b if the .....

Harmeet Singh Vs. Punjab State Election Commission and anr.

Court : Punjab and Haryana

Reported in : (2008)152PLR101

..... be uniform and fairly distributed, is not an easy task. rotation can never be a please-all phenomenon.19. ideally the state election commission should be using information technology, armed with an appropriate software capable of carrying out algorithmic calculations. rotation is like a spinning top whose axis is spinning in an eccentric fasion. it is ..... of punjab in exercise of the powers conferred under section 227 read with sections 12, 106 and 169 of the punjab panchayati raj act, 1994 (punjab act no. 9 of 1994) carried out two amendments to the reservation rules but we are concerned with addition of sub-rule (3) to rule 3. the newly added rule provides ..... and there may not be any other acceptable general category panch in that village. this is an additional reason for upholding the amended rules. one must harmonise the rule with the panchayat act and the constitution through harmonious construction as we have done.24. however before parting we would like to express our extreme dismay .....

Commissioner of Income Tax Vs. Madan Lal and Bros.

Court : Punjab and Haryana

Reported in : (2005)195CTR(P& H)92; [2005]276ITR571(P& H)

..... 43b(a) read as under :'(a) any sum payable by the assessee by way of tax or duty under any law for the time being is force,' the amendment brought in by the finance act, 1988, including the expressions 'cess' was w.e.f. 1st april, 1989. as held by their lordships of andhra pradesh high court in the case of ..... it was found impossible for an assessee to comply with section 43b as it stood in the year 1984, and to make it workable, amendments in section 43b were introduced by the finance act, 1987. under the law as amended, if any assessee has paid sales-tax, additional sales-tax, central sales-tax, etc. on or before the due date applicable in his ..... first proviso to section 43b of the act inserted by the finance act, 1987, was enacted in order to suppress the mischief and for the purpose of giving relief to an assessee who is not an unscrupulous dealer. the amendment is explanatory in nature. hence, the proviso to section 43b is retrospective in its operation and expln. 2 to section 43b is .....

Commissioner of Income Tax Vs. Boparai Industrial Corpn. (P) Ltd.

Court : Punjab and Haryana

Reported in : (2007)208CTR(P& H)411

..... of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time-limit for making the assessment, reassessment or recomputation as specified in sub-section (2) ..... be suffice to say that the alleged technical defects on account of which, the assessment framed under section 147/148 of the act was set aside, has been cured by an amendment in section 148 of the act by finance act, 2006 with retrospective effect from 1st oct., 1991, wherein a new proviso has been added which is as under:(a) ..... in the present case. even though counsel for the assessee made strenuous efforts to support the order passed by the tribunal but could not possibly controvert the factum of amendment having cured the technical defects for which the orders were set aside by the tribunal.4. as the cit(a) accepted the appeal filed by the assessee on .....

Argued By:- Mr. Arun JaIn Senior Advocate with Vs. Baljit Singh and Ot ...

Court : Punjab and Haryana

..... had to be shown to be relevant according to rules of relevancy found in the evidence act. . 24. no doubt, in terms of amendment introduced in section 3-a of the evidence act vide enactment of the information technology act, 2000 (for short the it act), the definition of documentary evidence has been amended to include all documents including electronic records produced for inspection by the court. the term ..... electronic record has been given the same meaning as is assigned to it under the it act.25. even the definition of admission in section .....

Commissioner of Income Tax Vs. Roshan Singh Makker

Court : Punjab and Haryana

Reported in : (2006)203CTR(P& H)125; [2006]287ITR160(P& H)

..... search is initiated under section 132 or the requisition is made under section 132a. relevant notes on clause is extracted below :clause 41 seeks to amend section 113 of the it act relating to tax in the case of block assessment of search cases.under the existing provision of the said section, the total undisclosed income of the ..... previous year in which the search was initiated under section 132 or requisition was made under section 132a.this amendment will take effect from 1st june, 2002. (emphasis, italicised in print, supplied) 5. we have perused section 113 of the act, especially the proviso added on 1st june, 2002, which provides for levy of surcharge. the counsel ..... as well as residential premises of sh. roshan singh makkar (deceased) on 6th april, 2000. as a result thereof notice under section 158bc of the it act, 1961 (for short 'the act') was issued on 29th dec., 2000. in response to the notice, the assessee filed his return for the block period ended 6th april, 2000 declaring .....

Commissioner of Income Tax Vs. Haryana State Minor Irrigation and Tube ...

Court : Punjab and Haryana

Reported in : (1981)24CTR(P& H)249

..... assessee was clearly entitled to the development rebate, in question. the plea of the revenue was rejected on the ground that the present case was not one of amendment of any accounts. according to the tribunal, there existed no statutory balance-sheet of the assessee as on 31-3-1971 before the assessment was completed by the ito ..... 85,638 as credited to the reserve account and, therefore, to the extent admissible the assessee will be entitled to claim the same u/s 33(1)(a) of the act.thus, the answer to question no. 2 is in the negative, that is, against the assessee.7. the reference stands answered accordingly with costs. civil miscellaneous application also stands ..... , was 1971-72, which commenced on 1-4-1971. the assessee is a company in which the public are substantially interested as defined in s. 2(18) of the act. the assessee carries on business of installation of tubewells in the state of haryana, and outside. it also carries the business of manufacturing spun pipes, r.c.c. pipes .....

Surender Paul Vs. Commisssioner of Income Tax

Court : Punjab and Haryana

Reported in : (2006)204CTR(P& H)218; [2006]287ITR223(P& H)

..... assessee after search and seizure operation itself show that during the year in question, the assessee had concealed the facts of his income. explanation added by the taxation laws (amendment) act, 1984 w.e.f. 1st oct., 1984 provides for a special provision where search under section 132 of the ..... the said date, such income has not been declared in the return, the assessee shall, for the purposes of imposition of penalty under section 271(1)(c) of the it act, be deemed to have concealed the particulars of the income of furnished inaccurate particulars of such income unless such income is, or the transactions resulting in such income are, ..... going through the relevant provisions, we find that the new explanation contains the special provisions applicable to the case wliere in the course of search under section 132 of the it act, the assessee is found to be the owner of any money, bullion, jewellery or other valuable article or thing. the new explanations provide that if in such cases, .....

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

..... legislation wanted to insert these clauses with retrospective effect, it could have been so mentioned in the amending act, but when specifically the legislation has mentioned that these clauses have been inserted w.e.f. 1st april, 2004 and will be applicable in relation to ..... years. if the legislation wanted to insert these clauses with retrospective effect, it could have been so stated in the amending act. previously, when sub-section (7a) to section 155 of the act was inserted by finance act, 1978, it was specifically mentioned that it was inserted with retrospective effect from 1st april, 1974. if the ..... gain of that year, in which the compensation received was taxed, shall be recomputed accordingly. sub-section (16) to section 155 of the act was inserted empowering the ao to amend the order of assessment to revise the computation of said capital gain of that year by taking into consideration the compensation, so reduced by .....

Commissioner of Income Tax Vs. Jamuna Auto Industries

Court : Punjab and Haryana

Reported in : (2005)195CTR(P& H)185; [2005]275ITR570(P& H)

..... trustees removed the shortcomings in the various clauses and definitions given in the trust deed and the fund rules from time to time. the applicant-fund thereafter drew up an amended trust deed (applied as deed of variation) on 10th oct., 1978 and filed it in this office on 15th march, 1979.3. in addition to the discrepancies referred ..... applied for approval of gratuity fund on 31st dec., 1975, its application was not entertained by the cit because of the discrepancies and shortcomings in the trust deed. the amended trust deed was filed in the office of the cit on 15th march, 1979. thereafter, the cit granted approval to the gratuity fund w.e.f. 26th march, 1979 ..... original application submitted by the assessee on 31st dec., 1975 under rule 4 of part 'c' of the fourth schedule to the act was defective in many respects. he then pointed out that after removing the shortcomings, the amended trust deed was filed on 15th march, 1979 and argued that approval granted by the cit w.e.f. 26th march, .....