Judgment Search Results Home > Cases Phrase: patents act 1970 39 of 1970 section 150 security for costs Sorted by: old Court: guwahati Year: 1975 Page 1 of about 3 results (0.246 seconds)

Hanutram Ramprasad Vs. Commissioner of Income-tax

Court : Guwahati

Baharul Islam, J.1. Under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under Section 271(1)(a) has been legally initiated ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?' 2. The facts of the case may be briefly stated as follows : A notice dated November 14, 1958, under Section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the 1922 Act'), for the assessment year 1958-59 was served on the assessee on November 15, 1...

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court : Guwahati

BAHARUL ISLAM J. - Under section 25691) of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision :"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under section 271(1)(a) has been legally initiated ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?"The facts of the case may be briefly stated as follows :A notice dated November 14, 1958, under section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as "the 1922 Act"), for the assessment year 1958-59 was served on the asses...

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court : Guwahati

Reported in : [1978]112ITR187(Gauhati)

BAHARUL ISLAM J. - Under section 25691) of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under section 271(1)(a) has been legally initiated ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?'The facts of the case may be briefly stated as follows :A notice dated November 14, 1958, under section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the 1922 Act'), for the assessment year 1958-59 was served on the assessee on November 15, 1958, requi...