Section 274 - Judgment Search Results

Commissioner of Income-tax Vs. A.K. Das

Court: Kolkata

Reported in: [1970]77ITR31(Cal)

..... would not call him a watch dog 47 on the interpretation and construction of section 271 section 274 and section 275 we have come to the conclusion that the penalty proceedings commence and are ..... word about inspecting assistant commissioner 41 the next stage is reached in section 274 which is described as the procedure section 274 reads as follows 1 no order imposing a penalty under this chapter .....

Joseph John Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1983)3ITD571(Coch.)

..... contentions the history of the amendments made to the provisions of section 274 2 can be traced originally sub section 2 of section 274 of the act was as follows 2 notwithstanding anything contained in ..... taxation laws amendment act 1975 the assessee s learned counsel contended that the provision of section 274 2 was procedural law and since the same was deleted such deletion would have retrospective .....

Nem Kumar Tholia Vs. Additional Commissioner of Income-tax

Court: Rajasthan

Reported in: [1992]194ITR371(Raj)

..... recorded penalty was imposable subject to the provisions of sub sections 1 and 2 of section 274 of the act sub section 1 of section 274 provided that no order imposing a penalty could be made ..... act along with the explanation thereto and sub section 2 of section 274 provides a clear indication that under the provisions of sub section 2 of section 274 as they stood prior to the amendment of .....

Ram Chandra Sarda Vs. Income-tax Officer, b Ward and ors.

Court: Kolkata

Reported in: [1970]78ITR325(Cal)

..... the inspecting assistant commissioner of income tax according to sub section 2 of section 274 of the income tax act 1961 you are hereby informed ..... inspecting assistant commissioner of income tax as provided in sub section 2 of section 274 3 on the 24th february 1967 i e after ..... income tax officer b ward district 1 1 has undersub section 2 of section 274 of the income tax act 1961 referred yourcase to .....

R. Abdul Azeez Vs. Commissioner of Income Tax, Karnataka-i

Court: Karnataka

Reported in: [1981]128ITR547(KAR); [1981]6TAXMAN33(Kar)

..... of s 274 was omitted the said section reads in section 274 of the income tax act sub section 2 shall be omitted 11 section 6 of ..... intention incompatible with or contrary to the provisions of the section such incompatibility would have to be ascertained from a consideration of ..... the omission of s 274 2 the iac was divested of the jurisdiction with effect from april 1 1976 section 6 of the .....

Bowsher Vs. Synar

Court: US Supreme Court

..... states 626 f supp 1374 1400 dc 1986 footnote 2 17 section 274 f of the act provides in part alternative procedures for ..... event that any of the reporting procedures described in section 251 are invalidated 274 f under these provisions the report prepared by the ..... the event any of the reporting procedures described in section 251 are invalidated 274 f 1 emphasis added the fallback provisions are fully .....

Commissioner of Income-tax Vs. General Assurance Society Ltd. (Now Nat ...

Court: Kolkata

Reported in: [1993]201ITR668(Cal)

..... and on that day the income tax officer initiated proceedings under section 271 1 c read with section 274 of the act 6 section 274 2 relates to the jurisdiction of the inspecting assistant commissioner ..... v jagannath prasad nanhoo prasad 1987 168itr52 all held that after the deletion of sub section 2 of section 274 by the taxation laws amendment act 1975 with effect from april 1 1976 it .....

Stadmed (P.) Ltd. Vs. Income-tax Officer, h Ward and ors.

Court: Kolkata

Reported in: [1974]97ITR104(Cal)

..... tax officer h ward companies dist v calcutta under section 274 read with section 271 of the income tax act 1961 hereinafter referred ..... addition on account of concealment of income tax notice under section 274 read with section 271 of the income tax act 1961 was issued ..... inspecting assistant commissioner by virtue of the provisions contained in section 274 2 of the act he must be satisfied that the .....

Hindustan Club Ltd. Vs. Pawan Kumar Jain

Court: Kolkata

Reported in: [2005]64SCL65(Cal)

..... appointed as committee members in terms of clause g of sub section 1 of section 274 of the companies act 1956 hereinafter referred to as the ..... disqualified from being appointed as director under clause g of sub section 1 of section 274 and to furnish a certificate each year as to whether ..... to carry out the purpose of clause g of sub section 1 of section 274 of the said act rule 9 is as follows 9 .....

Emperor Vs. Kishori Khanra (Khara) S/O Khetra Khanra (Khara)

Court: Kolkata

Reported in: AIR1943Cal515

..... otherwise this court ought to presume that the requirements of section 274 sub section 2 and its proviso were followed and that every thing ..... it has thus been established that the proviso to sub section 2 of section 274 criminal p c has not been obeyed 14 the next ..... legal remembrancer says that the use of the word practicable in section 274 shows that the sessions judge is given a discretion to .....