Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Court: allahabad Page 1 of about 11 results (0.263 seconds)

Babu Lal and ors. Through Its Partner Babu Lal Vs. Director of Income- ...

Court : Allahabad

Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)

..... chief commissioner or commissioner having jurisdiction over such person may be prejudicial to the interests of the revenue; ... ....'section 132a of the act was introduced by the taxation laws (amendment) act, 1975 with effect from 01.10.1975 which provides that where the director general or the director or the chief commissioner or commissioner, ..... bank and ors., : air2005sc186 , the hon'ble supreme court upheld the judgment of the andhra pradesh high court, by which the amendment in section 73 of the stamp act, 1899 by the state of andhra pradesh, authorising the designated officer to impound and seize the under-stamped documents after notice, to make ..... the expressions 'reason to believe' and distinguished the same from 'reason to suspect' comparing the provisions with the un-amended provisions of section 34(1) of the income-tax act, 1922 and held that after amendment, the expressions 'reason to believe' had to be based as a consequence of 'definite information' which came into possession .....

Gorakhpur Petro Oils Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2005)95TTJ(All.)489

..... as the assessment order was made after the insertion of section 292b by taxation laws (amendment) act, 1975, impugned assessment order was in substance in conformity with and according to the provision of the it act. hence, assessment order was not invalid under section 292b of the it act and could not be nullified.4.3 similarly the hon'ble allahabad high ..... the basis of documents not found and seized from the appellant's or its director's premises without complying with the requirements of section 158bd of the act, is bad in law. (e) that the documents and income-tax files relating to various individuals, who had contributed towards appellant's share capital or had advanced loans by ..... . (supra), we hold the notice dt. 5th dec., 1995 claimed to have been issued by the revenue as a notice under section 158bc of the act, is bad in law and vague. consequently, the block assessment framed in consequence of proceedings initiated by way of such notice and completed on 27th nov., 1996 is also held .....

Gajraj Singh Son of Sri Attar Singh and Meerut-rohata-barnava-binauli- ...

Court : Allahabad

Reported in : 2006(3)AWC2915

..... would like to this court under section 55 on a question of law. but subsequent to the enactment of section 55, section 100 of the code of civil procedure was substituted by a new section by section 37 of the code of civil procedure (amendment) act, 1976 with effect from february 1, 1977 and the new ..... these principles, we are of the opinion that in the instant case, subsequent amendments made to the municipal corporation act and the municipalities act will also apply to the power of taxation provided for in section 69(d) of the act of 1973. the act of 1973 did not, by section 69(d), incorporate in its true signification any ..... . before dealing with the merit of respective contentions of the parties, relevant statutory provisions referred during arguments are quoted herein under for convenience:the cantonment act. 1924.section 60, general power of taxation - (1) the board may, with the previous sanction of (central government), impose in any cantonment any tax which, under any enactment for .....

Shamsher. Vs. State of U.P. and Others

Court : Allahabad

..... persons who have been elected to the office of the up-pramukh before the commencement of the uttar pradesh panchayat laws (amendment) act, 2007 shall continue to hold the office as such till the expiry of their term as if the said act were not enacted." 20. the petitioner's submission in the writ petition are founded on section 7(3). ..... its own sphere in spite of art. 372. the result is that art. 278 overrides art. 372; that is to say, notwithstanding the fact that a pre-constitution taxation law continues in force under art. 372, the union and the state governments can enter into an agreement in terms of art. 278 in respect of part b states depriving ..... terms of art. 278 abrogating or modifying the power preserved to the states under art. 277. (19) that apart, even if art. 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression "subject to" conveys the idea of a provision yielding 20--2 s c india .....

Deepak Sharma S/O Sri Khem Chand Sharma Vs. State of U.P. Through Secr ...

Court : Allahabad

Reported in : 2005(4)AWC3806; 2005(4)ESC2333

..... his favour on the basis of the allotment letter and to accept the balance amount as per the schedule mentioned in the scheme. subsequently by means of the amendment application the petitioner sought the quashing of the order dated 4.7.2005 published in the times of india and hindustan times on 6.7.2005 cancelling the ..... put it in other words, the entire selection is arbitrary. it is that which is faulted and not the individual candidates. accordingly, we hereby set aside the selection of taxation inspectors.' 79. in b. ramanjini and ors. v. state of andhra pradesh and ors., : [2002]3scr506 the supreme court enlightened what approach the courts should adopt while ..... be done. the difficulty is not lessened when one has to establish that a person apparently acting on the legitimate exercise of power has, in fact, been acting mala fide in the sense of pursuing an illegitimate aim. it is not law that mala fide in the sense of improper motive should be established only by direct evidence. .....

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

..... and does not include the income which has been discovered on the basis of post-search enquiries made during the block assessment proceeding. however, after the amendment made by the finance act, 2002, the assessment of undisclosed income can only be based on the evidence found in the search and the material or information gathered in post-search ..... 318, while dealing with the non obstante clause, has stated as follows:a clause beginning with 'notwithstanding anything contained in this act or in some particular provision in the act or in some particular act or in any law for the time being in force', is sometimes appended to a section in the beginning, with a view to give the ..... that such person would not produce, or cause to be produced before the income-tax authorities or where it is in the custody of some other authority in law. sub-section (2) of section 132a mandates the authority which has the custody of the books of account or other documents to deliver them to the requisitioning .....

Ponds India Ltd. Vs. the Commissioner of Trade Tax

Court : Allahabad

Reported in : [2006]147STC442(All)

..... ), and in supersession of all previous notifications issued from time to time under sub-section (1) of section 3-a of the act as it stood before its amendment by the u.p. sales tax (amendment and validation) ordinance, 1981 (u.p. ordinance no. 12 of 1981), the governor is pleased to declare that, with effect ..... of adorning or beautifying the oxford english body. a preparation for use in beautifying dictionary the face, skin, or hair. intended merely to improve appearances; superficial.'the law lexicon 'cosmetic. a preparation to be applied to dictionary human body for the purpose of beautifying,preserving or cleansing.'the new 'cosmetic, any of several preparation encyclopaedia ..... on the composition of the boroline and is of no help to the assessee in the present case.25. west bengal taxation tribunal while dealing with the entry of cosmetic under the west bengal sales tax act held borolene is a chemical and not drug or proprietary medicine. however, the aforesaid decision of the west bengal .....

The Commissioner, Trade Tax Vs. Singhal Brothers

Court : Allahabad

Reported in : 2009(234)ELT61(All)

..... ), and in supersession of all previous notifications issued from time to time under sub-section (1) of section 3-a of the act as it stood before its amendment by the u.p. sales tax (amendment and validation) ordinance, 1981 (u.p. ordinance no. 12 of 1981), the governor is pleased to declare that, with effect ..... of adorning or beautifying the oxford english body. a preparation for use in beautifying dictionary the face, skin or hair. intended merely to improve appearances; superficial.'the law lexicon 'cosmetic. a preparation to be applied to dictionary human body for the purpose of beautifying, preserving or cleansing.'the new 'cosmetic, any of several preparationencyclopaedia ( ..... the composition of the boroline and is of no help to the assessee in the present case.23. west bengal taxation tribunal while dealing with the entry of cosmetic under the west bengal sales tax act held boroline is a chemical and not drug or proprietory medicine. however, the aforesaid decision of the west bengal .....

Raghuraj Pratap Singh and ors. Vs. Assistant Commissioner of Income Ta ...

Court : Allahabad

Reported in : (2009)222CTR(All)153; [2009]179TAXMAN73(All)

..... known fact of our economic life that huge sums of unaccounted money are in circulation endangering its very fabric. in a country which has adopted high rates of taxation, a major portion of the unaccounted money should normally fill the government coffers. instead of doing so, it distorts the economy. therefore, in the interest of ..... the context otherwise requires'. the definition of director-general' or 'director' are exhaustive ones.thus unless and until an amendment is carried out, by reason of the redesignation itself, read with the provisions of the general clauses act, the addl. director does not get any statutory power to issue authorization to issue warrant. we, therefore, are ..... , or other documents, etc., are requisitioned under section 132a. the challenge to such a search can be made even in the collateral proceedings for which proposition of law, reference can be made to the decision of the supreme court in the case of ram chandra arya v. man singh : [1968]2scr572 and balvant n. .....

Smt. Shahnaz HussaIn Wife of Late Shri Nasir Hussian Vs. State of U.P. ...

Court : Allahabad

Reported in : 2008(227)ELT61(All)

..... words 'and no writ under article 226 of the constitution would be entertained.' adding or substracting of any word or rewriting of the provisions could itself amount to an amendment o the act, which is not permissible. vide union of india v. mohindra supply co. : [1962]3scr497 ; madanlal fakir chandra dudhediya v. shri changdeo sugar mills ltd. ..... : [1992]3scr328 .28. in martand dairy & farm v. union of india and ors. : air1975sc1492 , the hon'ble apex court observed that:law is not always logic and taxation considerations may stem from administrative experience and other factors of life and not artistic visualization or neat logic and so 'the literal, though pedestrian, interpretation must ..... concealment and suppression must be in order to deceit the revenue keeping it in dark so that it acquiescence and endorses an unlawful act thinking that it is lawful when it approved the act in the full knowledge of the relevant particulars to it in good faith, that cannot be a case of deceit, fraud or .....