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Commissioner of Income Tax Vs. Shri Mahabit Prasad Bajaj

Court : Jharkhand

Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]

..... as a man's private record; prepared by him as may be in accordance with his pleasure or convenience to secretly record secret, unaccounted clandestine transactions not meant for the purposes of the income-tax act, but with specific intention or desire on the part of the assessee to hide or conceal income so as to avoid imposition of tax thereon.the words in explanation 5 'books of account, if ..... case and law, the diaries on the basis of which the additions were made could be regarded as books of account for the purposes of clause 1(1) of explanation 5 to section 271(1)(c) of the act so as to provide immunity to the appellants?dismissing all the appeals, the high court observed:the term 'books of account' referred to in sub-clause (1) of explanation 5 to section 271(1)(c) ..... been distributed otherwise than in accordance with the share of the partners as shown in the instrument of partnership on the basis of which the firm has been registered under this act, and that any partner has thereby returned his income below its real amount, he may direct that such partner shall, in addition to the tax, if any, payable ..... is assessable as a representative assessee does not exceed the maximum amount which is not chargeable to income-tax, a sum not exceeding one per cent of the total income computed under this act without giving effect to the provisions of sections 11 and 12, for each year or part thereof during which the default continued;(b) in any other case, in addition to the amount of the .....

Vinod Kumar Choudhary and Anr Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... rank of deputy superintendent police or equivalent shall conduct any search before obtaining the opinion of the registrar, but in the present case, there is nothing on the record to suggest that the opinion as required under the act was obtained from the registrar before the search and seizure of the premises were made by the inspector of police and in such circumstances, the present first information report is liable to be quashed with respect to offences ..... she therefore submits that using a brand named 'idea' with respect to a commodity which in this case is salt cannot be said to be an infringment of the provisions of the trade marks act because the identity of the registration of trade mark and the similarity of the 4 goods or services which is provided by idea cellular company and the commodity which is being sold by the petitioner can be by no stretch of imagination be said to ..... she has submitted that the institution of the first information report itself is bad and illegal in view of the fact that neither any offence under the act is made out against the petitioners nor any offence under the provisions of sections 420/34 of the indian penal code is made out against the petitioners. ..... learned counsel for the petitioners also submits that no ingredients of cheating has been made out and the offences with respect to trade marks act, 1999 as well as section 420/34 of the indian penal code are interlinked and therefore the first information report is liable to be quashed in its .....

Goyal Salt Pvt Limited Through Its Director Sri Parmesh Goyal Vs. The ...

Court : Jharkhand

..... ingredients of cheating has been made out in terms of the allegations and since the offences with respect to trade marks act as well as indian penal code are interlinked and interwoven the first information report instituted against the petitioner deserves to be ..... information report has been instituted for the offences punishable under sections 103 and 104 of the act and therefore, the search and seizure in terms of section 115(4) of the act has not been carried out by the police officer not below the rank of deputy superintendent ..... the name of idea salt was recovered which is a direct infringement on the trade mark of idea cellular company and, therefore, the provisions of the trade marks act as well as section 420/34 of the indian penal code having been attracted, the present application is liable to be dismissed. ..... the same appears to be in consonance with the allegations made under the provisions of the trade mark act and the offences being directly interlined with each other and since it has been held that no criminal prosecution can be allowed to be continued for the offences under the trade marks act, the continuation of the proceedings under the indian penal code also becomes a nullity. ..... confers the right to the proprietor of the trade mark by registration and section 29 of the act which is with respect to infringement of registered trade mark and the same is infringed if a person not being registered proprietor or a person using by way of permitted use, uses in the course .....

National Federation of Insurance Fields Workers of India and anr. Vs. ...

Court : Jharkhand

Reported in : (2005)196CTR(Jharkhand)469; [2005]276ITR127(Jharkhand); [2004(3)JCR568(Jhr)]

..... was no liability to tax on the amounts and consequently, there was no obligation on the life' insurance corporation of india in terms of section 192 of the income tax act to deduct the tax at source on those amounts, section 192 of the act imposes an obligation on any person responsible for paying any income chargeable under the head 'salaries' to deduct income tax on the amount payable at the average rate of income ..... the division bench ultimately held that the development officers of the life insurance corporation of india are entitled to claim exemption under section 10(14) of the income tax act, of the conveyance allowance/additional conveyance allowance paid to them, upon satisfying the condition that such allowances have actually been spent for the purpose for which they ..... those decisions is that it is a matter of establishing the claim for exemption by the individual assessee at the time of completion of the assessment and he would be entitled to exemption under section 10(14) of the act to the extent he is able to establish that a particular amount was wholly, necessarily and exclusively spent by him in the performance of duties of his office.9. ..... clause (14) thus excluded any special allowance or benefit not being in the nature of perquisites within the meaning of clause (2) of section 17 of the act specifically granted to meet expenses wholly necessarily and exclusively incurred in the performance of duties of an office or employment of profit, to the extent to which such .....

National Federation of Insurance Fields Workers of India Vs. Union of ...

Court : Jharkhand

Reported in : [2005]145TAXMAN116(NULL)

..... the division bench ultimately held that the development officers of the life insurance corporation of india are entitled to claim exemption under section 10(14) of the income tax act, of the conveyance allowance/additional conveyance allowance paid to them, upon satisfying the condition that such allowances have actually been spent for the purpose for which they were given, wholly, necessarily ..... essentially, what we understand from those decisions is that it is a matter of establishing the claim for exemption by the individual assessee at the time of completion of the assessment and he would be entitled to exemption under section 10(14) of the act to the extent he is able to establish that a particular amount was wholly, necessarily and exclusively spent by him in the performance of duties of his office.9. ..... thus, what is the amount of conveyance allowance and the additional conveyance allowance that can be claimed to be exempted under section 10(14) of the act would depend upon the assessee establishing the actual amount spent by him wholly, necessarily and exclusively in the performance of his duties. in j.g ..... clause (14) thus excluded any special allowance or benefit not being in the nature of perquisites within the meaning of clause (2) of section 17 of the act specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of duties of an office or employment of profit, to the extent to which such expenses are actually incurred for that .....

Vijay Narayan Singh Vs. State of Bihar (Now Jharkhand)

Court : Jharkhand

Reported in : [2005(2)JCR369a(Jhr)]

..... nor deposed in his evidence on oath that he had taken down in writing the confidential information received by him that any narcotic drugs and psychotropic substance in respect of which an offence punishable under chapter iv of the said act has been committed or any document or other article which may furnish evidence of the commission of such offence is kept or concealed in any building before making entry, search and seizure as well as arrest of the appellant ..... the apex court in the case of state of punjab (supra) has thus observed in para-27(5) :'prior information, the empowered officer or authorised officer while acting under section 41(2) or 42 should comply with the provisions of section 50 before the search of the person is made and such person should be informed that if he so requires, he shall be produced before a gazetted officer or a magistrate as provided ..... of the ratio of the apex court referred to above there has been contravention of the mandate contained in section 42 of the said act in this case which would affect the prosecution case and equally vitiates the trial of this- appellant. ..... by the learned court below in para-25 of the impugned judgment has no substance and the learned court below has failed to consider the spirit and mandate of the law as contained under section 42 of the said act and has erroneously come to the finding that the requirement of section 42 of the said act has been fulfilled and complied with in the facts and circumstances of this case. .....

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

..... assessment year falling within six assessment years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the ..... account, other documents or any assets are requisitioned under section 132a after 31st may, 2003, by inserting a new section 158bi in the income-tax act.65.3 further, three new sections 153a, 153b and 153c have been inserted in the income-tax act to provide for assessment in case of search or making requisition.65.4 the new section 153a provides the procedure for completion of assessment where a search is ..... - for the removal of doubts, it is hereby declared that, -(i) save as otherwise provided in this section, section 153b and section 153c, all other provisions of this act shall apply to the assessment made under this section;(ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or ..... assessee has prayed for quashing the impugned notice purportedly issued under subsection (1) of section 142 of the income tax act 1961 (in short the act) and for a direction upon the respondents not to continue with the assessment proceeding in respect of the assessment year .....

Vijay Prasad Sao Vs. State of Jharkhand

Court : Jharkhand

Reported in : 2009(57)BLJR458

..... they cannot even remotely be treated to be part of a body of a human being and, thus, the word 'person' under the scheme of the act and the context under which it has been used in the section naturally means a human being or a living individual unit and not an artificial person. ..... 48 of 2008 dated 06.04.2008, registered for the offence under sections 17 and 22 of the narcotic drugs and psychotropic substances act, 1985 (in short 'n.d.p.s. ..... act will not be required to be complied with in case the search was of the scooter or any other article.8. ..... act the conviction of the appellant was set aside. ..... act, 1985 regarding search of any 'person' would also apply to any bag, briefcase or any such article or container etc. ..... act, which is quoted as under:50. ..... act, palamau at daltonganj, vide its impugned order dated 18.07.2008 hold that the accused were carrying the liquid opium without any valid authority and the case diary is replete with the materials to show ..... act. ..... act. ..... act'), now pending in the court of learned district & sessions judge, palamau at daltonganj.2. .....

Sati Engineering and Auto Company Vs. State Bank of India, Rit Branch ...

Court : Jharkhand

Reported in : AIR2009Jhar102; [2009(2)JCR374(Jhr)]

..... petitioner in as much as the said letter dated 1.12.08 has been issued without issuance of notice under the provision of section 13(2) and 13(4) of securitisation and reconstruction of financial assets and enforcement of security interest act, 2002.b) for issuance an appropriate writ(s), order(s), direction(s) upon the respondents to unlock the factory premises of the petitioner's unit which has been forcefully taken over by taking the physical possession by preparing ..... the counsel for the respondents has submitted that they have served the notice under section 13(2) and only subsequent to serving of notice the respondent bank invoked section 13(4) of serfaesi act, 2002 on 9.6.2008 for the mortgaged property given as security in the loan account of the petitioner they advised the concerned administrative department of the government authority to provide the ..... following the process of various provisions as contained in the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002.c) for issuance an appropriate writ(s), order(s), direction(s) for declaration that the physical possession of the petitioners unit ..... petitioner is that in absence of receipt of notice under section 13(2) and section 13(4) of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (hereinafter referred to serfaesi act) the entire action of the respondent bank for enforcement of the security is illegal and arbitrary. .....

Abrest Engineering Company Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

..... even though rule 26-a(3)(i) of the sales tax rules provided that the person making the deduction under section 25-a(1) was responsible for depositing the amount in treasury under section 25-a(3) of the bihar finance act by a separate treasury challan in form xvii in quadruplicate in respect of each works contractor, he normally deposited the money deducted as a whole and not in respect of each works contractor. ..... we are also satisfied that the commercial taxes department should be directed to invoke section 25-a(6) of the bihar finance act and to take appropriate proceedings against those who had deducted the tax at source and who had not deposited the same into the treasury in compliance with rule 26-a of the sales ..... learned counsel for the petitioner, on the other hand, submitted that section 43 of the bihar finance act was very clear in its term and the assessee could not be deprived of the interest due to it on the alleged ground of delay in verifying the deposits in ..... the tate iron and steel company limited, as enjoined by section 25a of the bihar finance act, deducted tax at source and deposited the same with the sales tax department.sub-sequently, in the decision in the builders association of ..... in terms of section 43 of the bihar finance act, any amount refundable under the act if not refunded within six months from the date of receipt of the application in that behalf from the dealer, shall carry interest @ 9% per annum with effect from the date of expiry of theperiod of .....