Section 155 - Judgment Search Results

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... 5 1991 the provisions of sections 111 and 155 were imported into section 111 and section 155 stood deleted sub section 4 of section 111 substantially incorporates the provisions of erstwhile section 155 of the act the ..... there can be no doubt that the court as referred under section 155 read with section 2 ii and section 10 namely the company court alone had exclusive jurisdiction their lordships .....

Kantilal B. Desai, Smt. Geeta M. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... years was also made by the settlement commission 3 thereupon the ao passed orders under section 155 in the cases of the respective partners enhancing their share incomes from the firm subsequently ..... it was not specifically stated to be so thus the orders under section 155 were rectified under section 154 and interest under section 245d 6a was charged in the individual assessments of the partners .....

Commissioner of Income-tax Vs. P.K. Aboobacker

Court: Kerala

Reported in: (2002)173CTR(Ker)411; [2002]254ITR51(Ker)

..... the firm thereupon he issued notice to the respondent herein under section 155 of the income tax act proposing that the share of ..... firm therefore it appears to us that even without recourse to section 155 or 154 of the act the assessing officer had the jurisdiction ..... certainly involve a variation from the original assessment which does attract section 155 1 b of the act in our view the expression .....

M/S 129 Haria Dablong MIn Mahal Samabat Samity Ltd. Vs. Assam Fisherie ...

Court: Guwahati

..... carry on gold washing operations in exercise of the powers under section 155 and 156 of the regulation the fishery rules were made rule ..... have to be made in accordance with the rules framed under section 155 of the regulation the apex court further observed that the rule ..... except as provided in the rules made under s 155 provided that nothing in this section shall affect any express grant of a right .....

M/S 129 Haria Dablong MIn Mahal Samabat Samity Ltd. Vs. Assam Fisherie ...

Court: Guwahati

..... carry on gold washing operations in exercise of the powers under section 155 and 156 of the regulation the fishery rules were made rule ..... have to be made in accordance with the rules framed under section 155 of the regulation the apex court further observed that the rule ..... except as provided in the rules made under s 155 provided that nothing in this section shall affect any express grant of a right .....

Kantilal B. Desai Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2001)79ITD631(Hyd.)

..... years was also made by the settlement commission thereupon the assessing officer passed orders under section 155 in the cases of the respective partners enhancing their share incomes from the firm ..... was not specifically stated to be so thus the orders under section 155 were rectified under section 154 and interest under section 245d 6a was charged in the individual assessments of the partners .....

Jagdish Amritlal Karia and anr. Vs. the Bombay Municipal Corporation a ...

Court: Mumbai

Reported in: 2002(1)ALLMR131; 2001(4)BomCR673; (2001)4BOMLR552; 2001(4)MhLj524

..... be included in the rateable value of such building or land section 155 gives power to the commissioner to call for information or ..... is concerned therefore in bur opinion the scheme of section 146 and sections 154 155 and156 clearly indicates that when a land is let ..... be fixed therefore in bur opinion the scheme of section 146 and sections 154 155 and156 clearly indicates that when a land is let .....

Kantilal B. Desai Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... was also made by the settlement commission 3 thereupon the assessing officer passed orders under section 155 in the cases of the respective partners enhancing their share incomes from the firm ..... was not specifically stated to be so thus the orders under section 155 were rectified under section 154 and interest under section 245d 6a was charged in the individual assessments of the partners .....

Raj Kumar Deorah and Sons Vs. Commissioner of Income-tax and anr.

Court: Guwahati

..... by the assistant commissioner of income tax circle ii 1 guwahati under section 155 of the income tax act 1961 it is alleged that by that ..... 5 dr a k saraf learned counsel for the petitioner relying on section 155 of the income tax act urged that in this case notice ..... in view of the fact that section 155 envisages a different position section 155 1 a b and c is quoted below 155 1 where in respect of any .....

Cit Vs. D.K. Trivedi and Sons

Court: Rajasthan

Reported in: (2001)168CTR(Raj)361; 2001(3)WLC393

..... is not a purpose of business of the undertaking and the provisions of sub section 4a of section 155 shall apply accordingly consequence of breach of condition for awarding benefit of claiming deduction ..... of any sum as investment allowance has been provided under section 155 4a of the act of 1961 sub section 4a of section 155 to the extent relevant reads as under 4a where an .....