Court : Rajasthan
Reported in : 1980WLN(UC)417
..... village talchhapur for manufacture of salt under the rajasthan land revenue (saline areas allotment) rules, 1976'(hereinafter referred to as 'the rules') framed by the government of rajasthan in exercise of his powers conferred under sub-section (2) of section 261 of the rajasthan land revenue act (hereinaf.er (sic)rofrrd to as 'the act') the petitioner was delivered possession of the land in dispute on 31-12-1975 vide order ..... for that purpose the person against whom an enquiry is held must be informed of the case he is called upon to meet, and the evidence in support thereof the rule that a party to whose prejudice an order is intended to be passed is entitled to a hearing applies alike to judicial tribunals and bodies of person invested with authority ..... judges, we think the proposition of law as laid down by them cannot be accepted the allotment of property, no doubt can be cancelled in revision under sectiou 24 of the act, but after a sale takes place, it cannot be disturbed by setting aside the order of allotment the sale cannot be held to be only a formal expression of the order ..... a sale deed an only a formal expression of an allotment dependent on its subsistence.the ratio of this authority appears to be that under sec ion 24(1) of the displaced persons (rehabilitation and compensation) act, 1974, the (sic)sh iment commissioner has no power to cancel the sale-deed. ..... and the vendee thereby acquires interest in the properly. ..... the impugned order makes the reference to ..... income tax .....
Tag this Judgment!Court : Rajasthan
Reported in : [1981]127ITR822(Raj)
..... section 254(1) of the income-tax act, 1961 (to be referred to hereinafter as ' the act ') reads as under :'254. ..... 238) :'the rules are merely procedural in character and do not, in any way circumscribe or control the power of the tribunal under section 33(4) of the act (of 1922).'9. ..... the words ' pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act.'10. ..... his lordship, while interpreting the word 'thereon ' appearing in section 254(1) of the act, further observed (p. ..... the second appeal filed by the assessee before the income-tax appellate tribunal, delhi bench-c, came up for decision on january 31, 1969. ..... it would always be in the interests of justice to allow such a question to be raised if it is a question which can be decided on the facts already on record. ..... he further urged that at the most the tribunal could have remanded the case to make an enquiry about the genuineness of the firm.6. ..... : [1974]94itr26(guj) while dealing with the provisions of the act of 1922, the gujarat high court observed as under :' it would appear from the provisions of section 33(4), as construed by the supreme court, that the legislature has conferred upon the appellate tribunal wide powers in dealing with appeals preferred to it. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)75TTJ(NULL)172
..... (supra) as under:'section 234c, read with section 210 of income tax act, 1961, advance tax interest or default in payment of assessment year ..... aggrieved by the intimation under section 143(1) of the income tax act, the assessee moved an application under section 154 for rectification in the interest so charged under section 234c. ..... assessee commenced business 15 days before first instalment of advance tax was due sudden spurt in sales after due date of second instalment resulted in profit liable to tax on which basis income tax officer held that there was default of deferment of advance tax of and levied interest under section 234c whether it can be said that liability to advance tax is not absolute but dependent on estimate based on material available on record held, yes whether when assessee had not yet ..... estimate of his current income and the income-tax payable thereon and make the payment of the said amount in the remaining instalment or instalments accordingly, therefore, the assessee is liable to pay advance tax in accordance with the provisions of sub-section (2) of section 210 as and when income has arisen or ..... judgment it was held that section 119(2) confers upon central board of direct taxes powers of relaxation of any of the provisions mentioned, inter alia, in sections 234a, 234b and 234c of the act. ..... the rule of reasonable interpretation/construction must be applied while construing a statute the learned authorised representative relied upon the following case laws .....
Tag this Judgment!Court : Rajasthan
Reported in : (1987)66CTR(Raj)246; [1988]171ITR47(Raj)
..... the facts and in the circumstances of the case, the tribunal is right in law in holding that the income-tax officer is not under an obligation to reduce or waive the penal interest under section 139/215/217(la)of the income-tax act, 1961, read with rule 117a/ 40 of the income-tax rules, 1962, without there being a petition by the assessee before him ? 7. ..... a consolidated reference has been made for the assessment years 1969-70 to 1974-75 under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the assessee for answering the following questions of law, ..... that it is the duty of the assessee to invoke the authority's power of reduction or waiver of the amount of interest when the liability has been incurred by operation of law and, therefore, the occasion for the authority to decide this question would arise only when the assessee invokes that power by a proper application setting out the grounds on which reduction or waiver of interest is sought. ..... principle nor authority to support the conclusion that the appellate authority cannot entertainthe assessee's request for waiver or reduction of interest and exercise that power given in these statutory provisions. ..... the appeal is a rehearing of the original lis and the power of the appellate authority in this respect is co-terminous with that of the ..... added that the receipts earned from the business are mainly for the purpose of making payment to the creditors and not for earning any profits. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(2)Raj1161; [2003]130STC186(Raj); 2002(5)WLN363
..... subsequent enactment whether of a parent legislature or subordinate legislature cannot control and be of any aid in interpreting the provisions of a statute which has come into existence earlier thereto but the well-known exception to the rule is that where the subsequent enactment is not on a different field but is rather in continuation of the repealed or earlier provisions to operate on the same field and what was latent or absurdity in the earlier statute ..... by issuing a notification under section 4(2) of the rajasthan sales tax act on 23rd may, 1987, the rajasthan sales tax incentive scheme for industries, 1987 was brought into effect with ..... during the continuance of the rajasthan sales tax incentive/deferment schemes of 1987 under the rajasthan sales tax act as well as central sales tax act, the government of rajasthan brought into effect a new scheme called the rajasthan sales tax new incentive scheme for industries, 1989 as well as the new deferment scheme, 1989 vide notifications dated july 6, 1987 and these schemes were also made operative ..... this incentive scheme, the industrial unit, which had commenced commercial production on or after april 1, 1985 and was entitled for interest-free loan under the 1985 dispensation scheme, was included in the category of industrial units to whom the benefit of incentive was ..... government provided the incentive under 1985 dispensations by making available to the new industrial units interest-free loans against the tax burden. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1993]203ITR530(Raj)
..... . briefly stated, the facts of the case are that an application under section 154 of the income-tax act, 1961, was moved by the assessee praying therein for relief under section 80j on the ground that the value of the asset has been taken at a lesser figure ..... the application of the principles of this judgment is concerned, it cannot be denied that the loss which has been suffered by the assessee on account of the stipulation contained in the contract/licence to lift a particular quantity and his obligation to make the payment of the loss to the government would certainly be a liability which arose from carrying on the business and was laid out wholly and exclusively for purposes of business ..... . since considerable time has already passed and the present reference does not contain full facts, it would be in the interest of justice that the reference be returned unanswered to the tribunal for deciding the same in accordance with law.9 ..... . another point which has to be taken into consideration because of the subsequent amendment in the act itself is that borrowed capital has to be excluded and the provisions of rule 19a and sub-section (1a) of section 80j which have been brought into force with effect from april 1, 1972, have been upheld by the apex court in lohia machines ltd. v ..... . 12,91,250, the assessee submitted that stay was granted by the rajasthan high court on august 20, 1974, and the writ petition no ..... . 2350 of 1974 is pending .....
Tag this Judgment!Court : Rajasthan
Reported in : [1993]202ITR853(Raj)
..... maliram pooranmal is an industrial undertaking within the meaning of section 5(1)(xxxii) and subsequently in holding that the value of the assessee's interest in the firm is exempt under section 5(1)(xxxii) of the wealth-tax act ?' 2. ..... maliram pooranmal is an industrial undertaking within the meaning of section 5(1)(xxxii) and subsequently in holding that the value of the assessee's interest in the firm is exempt under section 5(1)(xxxii) of the wealth-tax act.4. ..... this reference under section 27(1) of the wealth-tax act, 1957, at the instance of the revenue, is to answer the following questions of law, namely:'1. ..... whether, on the facts and in the circumstances of the case, the tribunal was right in holding that rule 2b(2) of the wealth-tax rules was not applicable in the assessee's case and consequently in deleting the addition made by the wealth-tax officer ? 2. ..... identical to the facts of this case, the court has answered the reference against the revenue and in favour of the assessee holding that the tribunal's view is correct that the condition precedent for invoking, rule 2b(2) of the wealth-tax rules, has not been satisfied. ..... tribunal on this point requires proper application of mind and the entire material should have been perused and then a finding should have been given as to whether the assessee is an industrial undertaking within the meaning of section 5(1)(xxxii). .....
Tag this Judgment!Court : Rajasthan
Reported in : [1961]42ITR650(Raj)
..... account books did not create a valid trust and the assessee was not entitled to claim a deduction of the interest credited in the books to the trust account from his income under section 10 of the indian income-tax act.in the cases discussed above, the donees made entries in their own books of account in pursuance of their intentions to make gifts of their property but as there was no evidence to show that the corpus of the property gifted was set ..... (2) if the answer to the first question is in the negative whether still the assessee firm is entitled to claim a deduction of the interest credited in the two accounts under the provisions of section 10(2)(iii) of the income-tax act ?the tribunal has stated the facts and circumstances of this case as noted below.the assessment year under consideration is 1954-55, the previous year being the period ranging from october 10, 1952, to october 26, 1953 ( ..... - this is a reference by the income-tax appellate tribunal (delhi bench) under section 66(1) of the indian income-tax act. ..... 1,108 credited to the accounts of the donees by the assessee firm could not be regarded as allowable deductions under section 10(2)(iii) of the indian income-tax act. ..... commissioner of income-tax in holding that book entries were not sufficient to create gifts in the eye of law and the amounts of interest on the sums donated could not, therefore, be allowed under section 10(2)(iii) of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2007]289ITR154(Raj)
..... confined to the claim of the assessee for deduction of liability of interest that has accrued on outstanding dues under the rajasthan sales tax act as well as the income-tax act which has been rejected by the assessing officer and affirmed in appeal by the tribunal that unless the liability of interest is discharged in terms of section 43b(a) of the act, the assessee is not entitled to claim deduction under section 37 of the income-tax act, 1961. ..... failure to make payment of tax, duty, cess or fee which is otherwise deductible in terms of section 43b within the statutory period would forfeit the claim of deduction on such accrued liability on account of levy of tax, duty, cess or fee under section 37 only on the basis of accrual notwithstanding the assessee follows the mercantile system of accounting or cash ..... - (1) notwithstanding anything contained in the code and any other law for the time being in force, the special court may make such order as it may deem fit directing the custodian for the disposal of the property under attachment. ..... the purpose of making the provision under section 43b. ..... the true reason of the remedy ; and then the office of all the judges is always to make such construction as shall suppress the mischief, and advance the remedy, and to suppress subtle inventions and evasions for continuance of the mischief, and pro private com-mondo, and to add force and life to the cure and remedy, according to the true intent of the makers of the act, pro bono publico'.26. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)43CTR(Raj)241; [1985]156ITR90(Raj)
..... 's case : [1982]135itr227(cal) a division bench of the calcutta high court, while considering the provisions of the act, has held that the liability to pay interest under section 3(3) of the up sugarcane (purchase tax) act which arises for the delayed payment of tax, is compensation for the delayed payment and not in the nature of a penalty imposed for an infraction of law and, therefore, the interest is an allowable deduction in computing the business income of an assessee who carries on the business of manufacture and ..... per month thereafter during the time he continues to make default in the payment: provided that where as a result of any order under this act, the amount on which interest was payable under this section has been reduced, the interest shall be reduced accordingly and the excess interest paid shall be refunded: provided further that no interest shall be payable under this section on such amount and for such period in respect of which interest is paid and under the provisions of sections 11 and 14.' 9. ..... feeling aggrieved by the aforesaid order of the tribunal, the assessee moved an application before the tribunal for making a reference of the questions of law arising out of the order passed by the tribunal for this court for its opinion. .....
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