Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 6 enrolment Court: income tax appellate tribunal itat guwahati Page 1 of about 9 results (1.012 seconds)

inspecting Assistant Vs. Tarajan Tea Co. (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1988)24ITD440(Gau.)

..... were before the ito at the time of the original assessment, we hold that the ito had no jurisdiction to re-open the assessment under section 147(a) of the act. the cit(a) was accordingly justified in cancelling the ito's order of re-assessment under section 147(a).7. now coming to the additional ground raised at the time ..... discovered by the income-tax officer will not necessarily amount to disclosure within the meaning of this section.there was a similar explanation to section 34 of the income-tax act, 1922. the scope and intent of explanation to section 34 has been explained, by their lordships of the supreme court in the case of calcutta discount co. ltd. v. ito ..... to the extent of rs. 5,00,000 and, therefore, the ito had the necessary jurisdiction to re-open the assessment within the meaning of section 147(a) of the act. it was pointed out that during the course of reassessment proceedings for the assessment years 1972-73, 1973-74 and 1974-75, the ito on the basis of information gathered .....

Shrimanta Shankar Academy Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2007)109TTJ(Gau.)426

..... . this appeal by the assessee for asst. yr. 2002-03 is directed against the order of cit refusing to grant registration under section 12a of the it act, 1961 (the act) to the assessee for asst. yr.2002-03.2. the facts of the case are that the assessee is a registered society and is running educational ..... have already been noted but need to be restated again. there is no doubt that there was delay in filing application for registration under section 12a of the act. on being specifically asked, the assessee elaborately explained the circumstances which prevented it from making the application in time. it explained how assessee's gross receipts ..... from record as far as asst. yr. 2002-03 was concerned. the assessee, therefore, was right in moving second application seeking registration under section 12a of the act for asst. yr. 2002-03 again.in my considered opinion, the assessee had given reasonable explanation which could be termed as "satisfactory" for condoning delay. the assessee .....

Shrimanta Shankar Academy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... for assessment year 2002-03 is directed against the order of commissioner of income-tax refusing to grant registration under section 12a of the income-tax act, 1961 (the act) to the assessee for assessment year 2002-03.2. the facts of the case are that the assessee is a registered society and is running ..... from record as far as assessment year 2002-03 was concerned. the assessee, therefore, was right in moving second application seeking registration under section 12a of the act for assessment year 2002-03 again. in my considered opinion, the assessee had given reasonable explanation which could be termed as "satisfactory" for condoning delay. the ..... already been noted but need to be restated again. there is no doubt that there was delay in filing application for registration under section 12a of the act. on being specifically asked, the assessee elaborately explained the circumstances which prevented it from making the application in time. it explained how assessee's gross receipts .....

Asstt. Commissioner of Vs. South Point Montessori School

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... difference between the hon'ble members of gauhati bench of i.t.a.t., the above appeals were referred to me under section 255(4) of the income-tax act, 1961 (the act). in fact, i find that there is no difference in five appeals, viz., i.t.a. nos. 389 & 390 (gau)/96 and i.t.a. nos. ..... at the end article (12) provides that in the case of dissolution, the properties remaining will be handed over according to sections 13 and 14 of the societies regulation act, 1860.10. after enquiring into the constitution of the assessee-society, the ld. accountant member observed that all the objects of the assessee-society were educational and surplus generated ..... (1) st joseph's upper primary school v. ito 4 i.t.d. 231 (hyderabad)- in this case the assessee society which was registered under the societies' registration act, had as its objections promotion of educational institutions and was actually organizing and running as upper primary school. one of the school building was owned by the headmistress who was .....

Assistant Commissioner of Income Vs. Peter Thorose

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2008)115TTJ(Gau.)455

..... no cogent material to establish their case. thereafter proceedings under section 158bc were taken. then, the assessee was served with a notice under section 158bd of the it act. it is not shown nor it is recorded that, satisfaction held to be a prerequisite for initiating valid proceedings under section 158f3d by their lordships of supreme court ..... 1. on account of difference between the learned members of gauhati bench of tribunal, the following issue has been referred to me under section 255(4) of the it act, 1961: whether the learned c1t(a) in the facts and circumstances of the case, has rightly allowed the appeal of the assessee without considering all the relevant facts ..... of opinion between the members of the bench. therefore, the following question is referred to the hon'ble president of the tribunal under section 255(4) of the it act, 1961 for opinion of the third member. the question framed is as under: (i) whether the learned cit(a) in the facts and circumstances of the case .....

Joint Cit (Asset.), Spl. Range-i Vs. George Williamson (Assam) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... agent in india. such payments were therefore held to be not taxable in india. the relevant sections, namely section 5(2) and section 9 of the income-tax act, 1961 not having undergone any change in this regard, the clarification in circular na.23 shall prevails. no tax is therefore deductible under section 195 and consequently the ..... to foreign agents for services rendered outside india. on these facts therefore, the question is whether the assessee was liable to deduct tax under section 195 of the act & the failure to deduct such tax should result in disallowance under section 40(a)(i) any person responsible for paying to a nonresident, not being a company ..... commission and brokerage paid to foreign agents on export sales,no income chargeable to tax accrued in india and therefore no tax was deductible under section 195 of the act. the a/r further submitted that assessee paid commission to same foreign agents without tax deduction in the past also but no disallowance under section 40(a)(i .....

Bongaigaon Refinery and Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1999)68ITD531(Gau.)

..... under ss. 80hh and 80-i and, therefore, on these issues, the cit, ner, shillong is justified in setting aside the assessment under s. 263 of it act. according to him, these two sections specifically talk about profit and gains derived from an industrial undertaking which means that separate books of account should be maintained. ..... and co-operative societies are excluded from filing the audit report in the prescribed form since their accounts are required to be audited under the companies act or co-operative societies act. therefore, so far requirement of auditing of accounts is concerned this has to be fulfilled by all the persons claiming special deduction under ss. ..... his order can be categorised as stereotyped and passed without application of mind, and hence, cit was within his jurisdiction to invoke his powers under s. 263 of it act.we, therefore, hereby held that so far the assumption of jurisdiction under s. 263 by learned cit, ner, shillong is concerned, the same was in order.11 .....

Asstt. Commissioner of Vs. Mr. Peter Thorse

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... the members of the bench. therefore, the following questions are referred to the hon'ble president of the income-tax appellate tribunal under section 255(4) of the i.t. act, 1961 for opinion of the third member. the questions framed are as under: (i) whether the learned ctt(a) in the facts and circumstances of the case, has ..... material to establish their case. thereafter proceedings under section 158-bc were taken. then, the assessee was served with a notice under section 158-bd of the income tax act. it is not shown nor it is recordfed that satisfaction held to be a prerequisite for initiating valid proceedings under section 158-bd by their lordships of supreme court was ..... difference between the ld. members of gauhati bench of i.t.a.t. the following issue has been referred to me under section 255(4) of the income-tax act, 1961: whether the learned cit(a) in the facts and circumstances of the case, has rightly allowed the appeal of the assessee without considering all the relevant facts and .....

inspecting Assistant Vs. Dhansiram Agarwalla

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1986)16ITD100(Gau.)

..... is directed against the order of the commissioner (appeals) by which he has cancelled the reassessment made by the ito under section 144/147(a) of the income-tax act, 1961 ('the act') and thereby deleted the addition of rs. 5,04,127.the relief claimed by the revenue is that the order of the commissioner (appeals) may be reversed and ..... the failure of the assessee to disclose fully and truly all material facts necessary for the assessment, proceedings under section 147(a) were initiated. notice under section 148 of the act dated 2-10-1977 was served on the assessee on 7-3-1977, which was not complied with by the assessee. subsequently, a notice under section 142(1) of ..... of the original assessment and it came to the surface of the records for the first time in the draft order dated 9-3-1976 under section 144b of the act for the assessment year 1973-74. the commissioner (appeals) also pointed out that the original assessment records did not give any indication of the nature or the enquiries made .....