Judgment Search Results Home > Cases Phrase: preservation of trees act 1976 chapter 1 preliminary Sorted by: old Court: income tax appellate tribunal itat allahabad Page 1 of about 4 results (0.396 seconds)

U.P. Forest Corporation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1984)9ITD206(All.)

..... corporation. the mention by the supreme court in para 3 of that decision that the corporation was wholly a government owned corporation dedicated to the better preservation and development of forests and the better exploitation of forest produce and that its profits were in truth the profits of the state itself, was ..... capable of suing and being sued in its corporate name. it has power to acquire, hold and dispose of property. the act was brought into existence to provide for the better preservation supervision and development of forests and better exploitation of forest produce within the state and for matters connected therewith. section 3(3 ..... ) provides that the corporation shall, for all purposes, be a local authority. section 14 of the 1974 act enumerates its functions, they being:-- (a) to undertake removal and disposal of trees .....

Verma Roadways Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)75ITD183(All.)

..... mind and judicial discretion or approach by any authority, it partakes and assumes the character and status of a judicial or at least quasi-judicial act, particularly because their act, function, is likely to affect the rights of affected persons.115. after going through the relevant provisions relating to granting of approval and the ..... case of c. b. gautam (supra) the ld. counsel, shri agarwal, submitted that the decision is in relation to other provisions of the income-tax act and the provisions of section 158bg are distinguishable from those provisions. the ld. counsel further submitted that wherever the legislature intended to provide an opportunity, the requirement ..... article or thing are kept; 43. an in-depth scrutiny of the provisions relating to search and seizure will indicate that section 132 of income-tax act, which empowers the designated authorities for authorising search and seizure etc. and for executing the authorisation warrant by way of search and seizures etc., does not .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... non-examination by the assessing officer, the appellate tribunal during the hearing of the first appeal under section 253(1)(b) of the income-tax act, 1961 can act similarly and direct the department to produce such material before it 1. in consequence upon the difference of opinion amongst the hon'ble members constituting the ..... its non-examination by the assessing officer, the appellate tribunal during the hearing of the first appeal under section 253(1)(b) of the income-tax act, 1961 can act similarly and direct the department to produce such material before it ?" 2. i have heard the parties. the assessee's counsel has adopted his ..... 226 of the constitution of india debar the subject from taking recourse to the remedial provision under relevant statute and in the present case under the i.t. act, 1961, before the various authorities/appellate authorities, meant for redressal of subjects, grievances - including the grievance against violation of its fundamental rights; granted under the .....

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... wto or to the cwt in the exercise of his quasi-judicial functions." accordingly, where, in certain applications for revision under s. 25 of the wt act, 1957, from the inception of the proceedings, the cwt put himself in communication with the central board and so brought instructions from the board as to ..... been conducted on 30th august, 1995, according to s. 158be assessment framed on 31st march, 1997, were barred by limitation; (2) that the ao did not act independently in making enquiries and in framing the impugned assessment but was greatly influenced and carried by the directions/instructions issued by ddi (inv.) through appraisal report (3) ..... inherent or fundamental jurisdiction. if the ao makes an assessment under s. 147 without issuing a valid notice under this section, he cannot be said to act without inherent or fundamental jurisdiction. his action would only amount to irregular exercise or assumption of jurisdiction and objection to such irregularity can always be waived." 28 .....