Married Women S Property Act 1874 Section 9 - Judgment Search Results

income-tax Officer Vs. Smt. Sudershan Kumari

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (1984)7ITD544(Asr.)

when a policy is taken under section 6 of the married women s property act 7 further it may be observed the lic as provided in section 6 of the married women s property act 1874 the total premium payable on these for the insurance policy taken under the married women s property act were paid by the huf and not by the portion of section 6 of the married women s property act is quoted below 6 insurance by husband for benefit of in section 6 of the married women s property act 1874 the total premium payable on these four policies amounted to rs 20 000 each from the lic as provided in section 6 of the married women s property act 1874 the payment of rs 71 464 a sum of rs 65 967 was paid from the funds of the huf of shri

Smt. Raj Bahri Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2004)86TTJ(Asr.)567

assessee as under ii smt raj bahari ever since her marriage including 20 tolas given to smt naviditta the value of over and invoked the provisions of section 69a of the act by mentioning that as per provisions of section 69a the with the provisions of section 69a of the income tax act it was also stated that the facts of the case surrender to be spread over and invoked the provisions of section 69a of the act by mentioning that as per provisions are that the assessee filed her return of income on 9 6 1988 declaring an income of rs 24 623 again

Dr. Ramesh Kumar Anand Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Amritsar

the assessment year 1994 95 the assessing officer referred the property to the valuation cell for ascertaining the cost of construction construction since there is no provision in the income tax act which empowers him to make such reference it was submitted assessment year under consideration but also initiated penalty proceedings under section 271 l c it was also submitted that during the that while completing the assessment for the assessment year 1994 95 the assessing officer noted that the assessee had constructed a

Bansal Trading Co Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2002)76TTJ(Asr.)234

attract application of section 254 2 of the income tax act the mistake must exist and it must be apparent from be rectified under section 254 2 of the income tax act in our view there is merit in this contention of in the instant miscellaneous application the quantum of penalty under section 271 1 c is rs 9 250 the rival contentions income tax act 1961 of rs 1 672 and rs 9 250 sustained by the learned commissioner appeals the tribunal vide

Bansal Trading Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

cannot be rectified under section 254 2 of the it act in our view there is merit in this contention of to attract application of section 254 2 of the it act the mistake must exist and it must be apparent from a no 15 asr 1998 in this miscellaneous application under section 254 2 of the it act 1961 the assessee has the it act 1961 of rs 1 672 and rs 9 250 sustained by the learned cit a the tribunal vide

Assistant Commissioner of Income Vs. Janak Raj Chauhan

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2006)102TTJ(Asr.)297

a man of means and made the investment in the property his withdrawal from the bank was also proved the cit as mentioned in section 53a of the transfer of property act the cit a also relied upon the decision of the 16 1 briefly the facts are that a search under section 132 of the it act was carried out at the record are that the addition was made of rs 41 900 on account of unexplained investment jointly made by smt suhagwanti

Sardarni Uttam Kaur Educational Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Amritsar

l c were also attracted to this case because the property of the trust and the income of the institution had does not mean income computed as per provisions of the act it includes receipts in the form of voluntary donations also of expenses incurred and utilization of income as provided under sections 11 and 12 to show that 75 per cent of 143 2 on 25 4 2001 16 7 2001 3 9 2001 and 5 3 2001 where specific information was called

J and K Small Scale Industries Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

court has given judicial meaning to s 5 of limitation act 1963 and along with all the provisions of other legislative his discretionary powers under s 249 3 of the it act and in case there was sufficient cause for not presenting are no strict rules of general applicability available in the section for dealing with the defective appeals if such rules are and the law is administered in an even handed manner 9 the supreme court has given judicial meaning to s 5

Asstt. Commr. of Income Tax Vs. Sachdeva and Sons

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2006)97ITD425(Asr.)

and a dealer in real estate the assessee purchased one property for rs 1 40 000 after the purchase the assessee the reasons recorded by the assessing officer for initiating such action are reproduced on pp 2 and 3 of the assessment are allowed as regards other grounds relating to deductions under sections 80hhc and 80 i and charging of interest under sections the case of the assessee for the assessment year 1989 90 vide his appellate order in appeal no a055 02 03

Max Telecom Ventures Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Reported in : (2008)301ITR90(Asr.)

transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a of section 2 shows that expression transfer used in the act has much wider meaning and connotation and the same is in respect of capital gains on sale of shares under section 10 23g of the act for the assessment year under is not applicable to the facts of the present case 9 1 now the next issue that requires to be considered