Section 153b - Judgment Search Results

Rohit Kumar Gupta vs.principal Commissioner of Income Tax Central -Ii ...

Court: Delhi

..... the finance act 2017 the above proviso was amended to delete the reference to section 153b while simultaneously amending section 153b to insert it strengthens the argument of the revenue that in the present ..... that it requires assessment to be completed in accordance with the provisions of this section i e section 153b as it stood immediately before its substitution by the finance act 2016 thus it .....

Prg Consultants Private Limited vs.principal Commissioner of Income T ...

Court: Delhi

..... the finance act 2017 the above proviso was amended to delete the reference to section 153b while simultaneously amending section 153b to insert it strengthens the argument of the revenue that in the present ..... that it requires assessment to be completed in accordance with the provisions of this section i e section 153b as it stood immediately before its substitution by the finance act 2016 thus it .....

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)]

..... 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 ..... or requisition shall not abate save as otherwise provided in the proposed section 153a section 153b and section 153c all other provisions of this act shall apply to the assessment or reassessment made .....

Sikkim Social Empowerment Association Vs. Anjan Upadhyaya, Editor and ...

Court: Sikkim

..... the offending article would clearly fall within the mischief of section 153b 1 c ipc sikkim social empowerment association vs shri anjan ..... would be irrelevant immaterial and inconsequential as the offence under section 153b 1 c ipc also brings within its ambit the publisher ..... question and therefore equally liable for punishment as prescribed under section 153b 1 c ipc 24 mr u p sharma learned advocate .....

Hanoman (Fc) (Respondent) Vs. London Borough of Southwark (Appellants)

Court: House of Lords

..... or subject the council to the detriment imposed by section 153b the purpose of section 153b 2 is it is submitted to compensate a ..... the 8220 default date for the purposes both of section 153a and section 153b is the end date of the period specified in ..... construction of the expression 8220 payment of rent 8221 in section 153b contended for by the council produces anomalous differences between tenants .....

Barjinder Singh, Chief Editor, the Daily Ajit Vs. State of Punjab and ...

Court: Punjab and Haryana

Reported in: 1993CriLJ2040

..... contain any matter the publication of which is punishable under section 124a or section 53a or section 153b or section 292 or section 293 or section 295a of the indian penal code 45 of 1860 ..... the publication of the news item constituted an offence under section 153b of the indian penal code section 153b reads as under 153b imputations assertions prejudicial to national integration 1 whoever by words .....

Pr. Commissioner of Income Tax Central-3 vs.surya Vinayak Industires L ...

Court: Delhi

..... 1297 del 2011 by wrongly applying section 153b 1 for the assessment under section 153b 1 for assessment under section 153a ignoring the fact that the ..... searched entities are concerned the revenue cannot take advantage of section 153b 2 a to contend that the period of limitation in ..... of the period for completion of assessment with reference to section 153b 2 a of the act the decision in jh finvest .....

Pr. Commissioner of Income Tax Central-3 vs.ppc Business and Products ...

Court: Delhi

..... 1297 del 2011 by wrongly applying section 153b 1 for the assessment under section 153b 1 for assessment under section 153a ignoring the fact that the ..... searched entities are concerned the revenue cannot take advantage of section 153b 2 a to contend that the period of limitation in ..... of the period for completion of assessment with reference to section 153b 2 a of the act the decision in jh finvest .....

Zakia Ahsan Jafri Vs. The State Of Gujarat

Court: Supreme Court of India

..... case u s 505 2 ipc is also not made out also section 153b 1 c ipc can be paraphrased as whoever by words makes any assertion concerning ..... final report but had opined that at prima facie stage offences under sections 153a 1 a b 153b 1 c 166 and 505 2 of the ipc have been made ..... would attract the offences u s i53 a 1 a b 153b 1 c 166 and 505 2 ipc section 153a 1 a ipc states that whoever by words promotes or .....

Manishi Jani S/O Thakorlal Jethalal Jani and anr. Vs. State of Gujarat ...

Court: Gujarat

Reported in: AIR2010Guj30; (2010)1GLR437

..... or hatred between different groups on the ground of religion race place of birth etc section 153b speaks of imputations assertions prejudicial to national integration learned counsel submits that apart from ..... therefore great amount of caution prudence and care is expected further notification refers to section 153a and 153b of ipc nothing is discernible from the notification as to how the contents .....