Court : Rajasthan
Decided on : Jul-21-2006
Reported in : (2007)211CTR(Raj)156; [2007]291ITR244(Raj)
..... -matter of appeal and there was modification or reversal of findings, it affected final result of penalty proceedings also.24. section 275 was substituted by the taxation laws (amendment) act, 1970 which came into effect with effect from april 1, 1971. the change was explained by the board vide circular 56 dated march 19, 1971. ..... which action for imposition of penalty is initiated, whichever period expires later.(2) the provisions of this section as they stood immediately before their amendment by the direct tax laws (amendment) act, 1987 (4 of 1988), shall apply to and in relation to any action initiated for the imposition of penalty on or before the ..... period and ensure that penalty proceedings are completed in all cases in time.26. secondly, the direct tax laws (amendment) act, 1987 which came into effect with effect from april 1, 1989, section 275 was amended. vide amendment, the time limit for completion of penalty proceedings which was generally two years from the end of financial .....
Tag this Judgment!Court : Rajasthan
Decided on : May-01-2006
Reported in : RLW2006(3)Raj2079; 2006(3)WLC252
..... 10.1982 and the date of registered sale deed in favour of radhey shyam is also 11.10.1982. upon coming to know of the same, the plaintiff immediately amended the suit and impleaded his step brother radhey shyam also as defendant in the suit on 15.10.1982. the plaint was contested by the said defendant radhey shyam only ..... at the instance of present appellant as the same cannot be said to be perverse. therefore, this is beyond pale of doubt that even though the said appellant in law could be held entitled to raise this plea against the plaintiff about his readiness and willingness in view of the aforesaid cited judgments of hon'ble supreme court, on the ..... contract by the plaintiff, the very essential foundation for grant of decree of specific performance was absent and according to provisions of section 16(c) of the specific relief act, 1963, the said decree could not be granted because according to him the plaintiff had failed to aver and prove that he has performed or has always been ready .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-24-2006
Reported in : (2007)209CTR(Raj)143; [2007]288ITR116(Raj)
..... does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the customs act, 1962.'25. section 80hhc of the act of 1961 was again amended with effect from april 1, 1987. in sub-section (1) for the portion beginning with the words 'deduction of an amount' ..... relating thereto;(d) any person, for or in connection with the vesting in the government or in any corporation owned or controlled by the government, under any law for the time being in force, of the management of any property or business;(iii) income derived by a trade; professional or similar association from specific services ..... jodhpur bench, jodhpur, dated december 17, 1999, in two cross-appeals arising out of assessment proceedings for the assessment year 1989-90. the substantial question of law framed at the time of admitting the appeal reads as under:whether, on the facts and circumstances of the case, the tribunal has correctly construed the provisions of .....
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