Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Page 1 of about 593 results (0.105 seconds)

Amar Singh Lamba Vs. Sewa Singh and anr.

Court : Punjab and Haryana

Reported in : [1973]90ITR1(P& H)

..... their income, facts which may often involve confidential matters relating to their business, without fear of the matters being disclosed to others. in 1960, by the taxation laws (amendment) act, 1960, section 59b was introduced, which provided that the commissioner of income-tax could, on an application made to him, supply information as to the amount ..... or section 26a or to the giving of evidence of a public servant in respect thereof. by section 9 of the taxation laws (amendment) act (xxviii of 1960), section 59b was inserted in the indian income-tax act, 1922, with effect from april 1, 1960, which reads as under:'59b. disclosure of information respecting tax payable.--where ..... or after the 1st day of april, 1960, if he is satisfied that there are no circumstances justifying its refusal. soon after the law was amended, and the new income-tax act, 43 of 1961, came into force on 1st april, 1962. section 137 thereof pertains to privilege attaching to the various papers concerning assessment .....

Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors.

Court : Delhi

Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)

..... are not material for the purposes of the points involved in the reference before us.(5) by section 9 of the taxation laws (amendment) act no. xxviii of 1960, section 59b was inserted in the indian income-tax act, 1922, with effect from april 1, 1960. it provided as under:59-b. disclosure of information regarding tax payable ..... b) any right, privilege, obligation or liability acquired, accrued or incurred under any law so repealed...as if this act had not been passed.' the said provision thus protected the rights acquired and privileges accrued under the law repealed by the amending act.(28) the argument before the supreme court was that the non-executability of the ..... decree in the morena court under the law in force in madhya bharat before the extension of the code could not be .....

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

Court : Kolkata

Reported in : [1993]201ITR668(Cal)

..... in 1970 with regard to the quantum of concealment in respect whereof the inspecting assistant commissioner would assume jurisdiction. section 274(2) of the act was amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. the amended section, inter alia, provides that if in a case falling under section 271(1)(c), the amount of income as determined by the income-tax ..... it.14. the allahabad high court in cit 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 is not necessary for the income-tax officer to refer the case of imposition of penalty to the inspecting assistant commissioner where .....

M/S. Dagi Ram Pindi Lall and Another Vs. Trilok Chand JaIn and Others

Court : Supreme Court of India

Reported in : AIR1992SC990; (1992)102CTR(SC)170; [1992]194ITR228(SC); JT1992(1)SC526; 1992(1)SCALE249; (1992)2SCC13; [1992]1SCR545

..... . sub-section (2) of section 54 made punishable, the disclosure by a public servant, of any information contained in those documents. the effect of introduction of section 59-b by taxation laws (amendment) act 1960 was that it entitled a person to make an application to the commissioner to obtain information thereafter as to the amount of tax determined, as payable by an assessee ..... , he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.6. by section 9 of the taxation laws (amendment) act of 1960, section 59-b was inserted in the 1922 act with effect from april 1, 1960. it provided as under :-59-b disclosure of information regarding tax payable -where a person makes an application to .....

Dharamahi Polabhai Vs. Ramjibhai Jivabhai and anr.

Court : Gujarat

Reported in : [1975]98ITR85(Guj)

..... under section 25a or section 26a, or to the giving of evidence by a public servant in respect thereof. 10. by section 9 of the taxation laws (amendment) act (xxviii of 1960), section 59b was inserted in the act of 1922 with effect from april 1, 1960, which reads as under : '59b. where a person makes an application to the commissioner in the ..... 1961. it is observed in that behalf : 'learned counsel for the opposite party pointed out that section 138 as amended by act 5 of 1964 has been further amended and substituted by act 20 of 1967. on the basis of this amended provision, it was suggested that there is a prohibition, although not explicit but by necessary implication, so far as calling for ..... be liable to be taxed in respect of any sale of goods which had been the subject-matter of a purchase and taxation under the madras act. in other words, he was liable to be assessed under the madras act in respect of the purchase of goods but he had also a right not to be taxed again in respect of .....

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

..... thereunder from the first schedule to ade act 1957 vide section 10, taxation laws (amendment) act, 2007 (act no.16 of 2007) effective from 1st april, 2007, without losing share of central taxes. this enabled states to levy vat on tobacco ..... 5 is annexed as annexure-e to the paper-book. 18. the petitioner has also brought to our notice the following changes which were made by the taxation laws (amendment act, 2007. these, according to the petitioner, are as under: 19. the parliament omitted chapter headings 2401, 2402 and 2403 and sub-heading and tariff item ..... heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, 2007. the schedule entry a-45 was amended with effect from 1st april, 2007, to delete reference to tobacco .....

Commissioner of Income-tax, Gujarat Ii Vs. Vimlaben Bhagwandas Patel a ...

Court : Gujarat

Reported in : (1979)GLR413; (1979)0GLR413; [1979]118ITR134(Guj)

..... tax evasion. in pursuance of these recommendations, the government of india introduced in parliament of august 12, 1971, the taxation laws (amendment) bill of 1971 which, amongst other things, proposed introduction of chap. xx-a in the i.t.act, 1961. the title of chap. xx-a is indicative of the nature of the power and the proceedings. it ..... cause notice was to be given and also looking to the fact that default in the performance of duties imposed upon the corporation under the corporation act or any other law for the time being in force, the objective facts and the satisfaction of the state government though subjective was required to be arrived at in respect ..... of income. the requirement of private notice as well as locality notice must necessarily therefore, be held to be a mandatory provision of law. even then the question would arise, whether an act done in breach of such a mandatory provision is perforce a nullity as contended by the learned advocate for the respondent-transferees and as .....

Commissioner of Income-tax Vs. Dr. C. Ashokan Nambiar

Court : Kerala

Reported in : [2000]245ITR37(Ker)

..... (6) thereof provides that the assessing officer shall make the valuation in conformity with the estimate of the valuation officer. the said provision was introduced by the taxation laws (amendment) act, 1972, with effect from january 1, 1973. sub-section (3a) of section 23 and the proviso to sub-section (5) of section 24 dealing with ..... law. no doubt, nothing prevents such officer from appearing at the hearing of the appeal or the first appellate authority calling upon him for hearing (see cwt v. shrenik kasturbhai (huf) : [1987]165itr661(sc) ). there is no fetter on the assessing officer/income-tax officer appearing, if so required, before the first appellate authority. by the amendment act ..... dispute to arbitration of valuers, one of whom is nominated by the appellant and the other by the respondent. the section was omitted by the amending' act of 1972 with effect from january 1, 1973. the appellate tribunal has no power to refer the question for arbitration. a new section 287a has been .....

Shri Prithvi Cotton Mills Ltd. Vs. Broach Borough Municipality and ors ...

Court : Gujarat

Reported in : AIR1968Guj124; (1970)0GLR226

..... be levied by the municipality, the only way in which that tax can be saved is by conferring retrospective authority on the municipality by suitably amending the act itself and, in law, there is no other way of validating an invalid tax. the learned advocate general repels this argument of mr. nanavati by contending that, ..... been able to understand this contention, for it is not disputed that the legislature has power to legislate retrospectively even with respect to taxation (see air 1956 sc 468) where sales tax laws validation act, 1956, was held constitutionally valid.'the supreme court had, in an earlier case reported in : [1962]2scr659 , mohammad hussain gulam ..... legislatures and, that, the entries have been described in article 246 as matters enumerated therein. therefore, the entries describe or enumerate the subject matters of taxation. in determining this question, it is important to bear in mind that, the distinction which some of the decided cases have made between the measure of .....

City Municipal Council, Mangalore and anr. Vs. Frederick Pais Etc.

Court : Supreme Court of India

Reported in : AIR1970SC417; (1969)3SCC160; [1970]2SCR751

..... under the said laws at a rate higher than the maximum rate permissible under this act. such tax, duty, fee or cess may continue to be imposed and collected at such higher rate unless and until superseded by anything done or any action taken under this act.the third proviso has been introduced with retrospective effect by the amending act. it is not ..... finance rules. rule 2 provides for the preparation and maintenance of assessment books showing the persons and property liable to taxation under the act and the assessment books being made available for inspection by the tax payers. rule 6 provides for the value of any land or building for purposes of the ..... municipal council will have to prepare a fresh assessment list, every year. by virtue of section 124 of the madras act, the rules and tables embodied in schedule iv have to be read as part of chapter vi dealing with taxation and finance. though, ordinarily, the municipality would have to prepare a fresh assessment list every year, rule 8 of .....