Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2003 section 8 amendment of section 201 Court: patna Page 1 of about 251 results (1.862 seconds)

Competent Authority (Acquisition) Vs. Smt. Lalita Todi and ors.

Court : Patna

..... well we will not pass any final order on the maintainability of the appeal. 3. these acquisition proceedings have arisen under chapter xx-a of the act which chapter was inserted in the act by the taxation laws (amendment) act, 1972, with effect from november 15, 1972. this chapter has now ceased to operate in respect of transfer of immovable property made after september 30, 1986 ..... and has filed these appeals in this court under section 269h of the act. this section authorises the commissioner of income-tax or any person aggrieved by an order of the appellate tribunal under section 269g to prefer an appeal to the high court on any question of law. it appears to us that these appeals filed by the competent authority are .....

Commissioner of Income-tax Vs. Soh Kisan Cold Storage

Court : Patna

..... the earlier years in view of section 80v of theact as inserted in the act by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. accordingly, he initiated reassessment proceedings under section 147(b) of the act and issued notices under section 148 of the act for each of the three years. 3. the assessee filed its returns declaring ..... , still it will be a case of sheer mistake committed by the income-tax officer in making the original assessment, which had occurred either because of ignorance of law or inadvertence. according to him, even the pronouncement of the supreme court in the case of ala firm : [1991]189itr285(sc) does not approve the initiation ..... bharuka, j. 1. in these three taxation cases relating to the assessment years 1973-74, 1974-75 and 1975-76, a statement of case was called for by this court under section 256(2) of the income-tax act, 1961 (hereinafter in short, 'the act' only), on the following common question of law: 'whether, on the facts and in the .....

Commissioner of Income-tax Vs. Ashok Kumar Jalan

Court : Patna

..... assets incurred or borne by the previous owner or the assessee, as the case may be.' 8. clause (iv) of section 49(1) of the act was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. but it will have its application only in such cases where a coparcener has thrown his separate property into ..... bharuka, j. 1. this reference has been made by the tribunal under section 256(1) of the income-tax act, 1961 (hereinafter to be referred to as 'the act' only), seeking the opinion of this court on the following question of law : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in determining the ..... by a coparcener in the common stock of his undivided family though it is an unilateral act without involving any consideration, still it does not tantamount to a gift under the transfer of property act. it is a doctrine peculiar to the personal law. therefore, so far as the family as recipient is concerned, it acquires the property .....

Commissioner of Income Tax Vs. Kailash Crockery House

Court : Patna

..... concealed the particulars of his income or furnished inaccurate particulars of such income for the purposes of clause (c)'. a new explanation was substituted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. since during the relevant period it is this explanation which was in force it would be appropriate to ..... material to the computation of his total income have been disclosed' by him.'6. by the taxation laws (amendment and miscellaneous provisions) act, 1986, the above proviso was deleted and clause (b) of the explanation, quoted above, was also suitably amended. the amended clause (b) reads as follows : 'such person offers an explanation which he is not ..... and cit v. mussadilal ram bharose : [1987]165itr14(sc) which had been rendered in view of the explanation as it stood prior to the 1976 amendment. he submitted that a definite finding to the effect that the particulars of income were inaccurate had been recorded by both the assessing officer and the appellate .....

Ashirvad Enterprises and ors. and L.N. Poddar Vs. State of Bihar and a ...

Court : Patna

..... in the report and have eventually been translated into statutory provisions in chapter xix-a.' 24. it may be recalled that chapter xix-a was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. the apex court in the course of the judgment had earlier observed that 'the wanchoo committee which recommended this ..... of the rival contentions of the parties some of the provisions of chapter xix-a of the act under the caption 'settlement of cases' may be referred to. the chapter consisting of sections 245a to 245m was inserted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. before some of the provisions of the ..... chapter are reproduced below all that needs to be stated is that by the said amendment a procedure was introduced whereby an assessee may be enabled to come .....

Quality and ors. Vs. Income-tax Officer and anr.

Court : Patna

..... occurrence as given in the complaint (annexure-2). it is contended that the present section 276c of the income-tax act (hereinafter referred to as 'the act') was substituted in place of original section 276c by the taxation laws (amendment) act, 1975, with effect from october 1, 1975, and it is pointed out that section 276c as it stood on ..... for the day-to-day business. it has been contended by learned counsel for the petitioners that merely such bald statement would not be sufficient, as the law requires that it should be specifically averred in what manner the particular person was responsible and was conducting the business of the company. 10. learned counsel for ..... liability that the penal provision must be strictly construed and there is no vicarious liability in the criminal law unless the statute takes it also within its fold. it was held that section 10 of the essential commodities act does not provide for such liability and does not make all the partners liable for the offence .....

Commissioner of Income-tax Vs. Smt. S. Qudira Anwar

Court : Patna

..... incorporated in sub-section (1) of section 18 and sub-section (2a) has been omitted and replaced by a new section 18b by the taxation laws (amendment) act, 1975. the question perhaps, therefore, has only academic importance. we have, however, heard counsel and considered the matter on the merits as we are given to understand ..... some more matters involving the same question relating to the period prior to april, 1976, when the aforesaid amendments came into force, might be pending. 3. sub-section (2a), so far as relevant, and sub-section (2b) of section 18 of the act may be noticed at this stage : '(2a) notwithstanding anything contained in clause (i) or clause (hi ..... the interests of the revenue. exercise of the power by the commissioner under section 25(2) of the act is subject to appeal before the appellate tribunal, section 27 provides for reference to the high court on a question of law. 8. the argument that the appeal against the order of imposition of penalty after rejection of the .....

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... -general of bihar on behalf of revenue and i shall refer to the case later.15. in 1990 section 25-a was amended by the bihar taxation laws (amendment and validation) act, 1990. the builders association of india and others challenged the amended provisions in different writ petitions which came up for disposal before a full bench of which i had the privilege of being a ..... bihar) and i shall refer to it again soon hereinafter.16. in 1993 section 25-a was amended yet again by the bihar taxation laws (amendment and validation) act, 1993 giving it retrospective effect as if deemed to have been always so substituted. since the validity of the amended provisions is under challenge it would be only proper to quote the section in extenso as hereunder .....

Fourth Income-tax Officer Vs. Karimia Trust

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1993)45ITD63(Pat.)

..... in the case of prakash lal khandelwal v. ito [1989] 180 itr 604. besides, to settle the controversy appropriate amendment was made to section 139 by inserting an explanation 2 to section 139 by the taxation laws amendment act, 1984. therefore, no interest is chargeable either under section 139, obviously and also for same reasons no interest can be ..... charged even under section 217(1a) of the act.8. the appeals are now restored to the division bench for passing ..... -4-1971. it may be stated here that neither the learned judicial member nor the learned accountant member has referred to this particular amendment while considering section 11(4) of the act and, therefore, considering the facts of this case i do not find it necessary to go into details and advert to the implications .....

Ashirvad Enterprises and ors. Vs. State of Bihar and anr.

Court : Patna

..... contained in the report and have eventually been translated into statutory provisions in chapter xix-a."it may be recalled that chapter xix-a was inserted by the taxation laws (amendment) act, 1975, with effect from 1-4-1976. the apex court in the course of the judgment had earlier observed that "the wanchoo committee which recommended this ..... of the rival contentions of the parties some of the provisions of chapter xix-a of the act under the caption "settlement of cases" may be referred to. the chapter consisting of sections 245a to 245m was inserted by the taxation laws (amendment) act, 1975, with effect from 1-4-1976. before some of the provisions of the chapter ..... are reproduced below all that needs to be stated is that by the said amendment a procedure was introduced whereby an assessee may be enabled to come .....