Court : Rajasthan
Reported in : [1992]194ITR371(Raj)
..... , as he thought fit. section 274 was further amended by the taxation laws (amendment) act, 1975, which came into force with effect from april 1, 1976. but, as we are not concerned in the present case with the same, we ..... it was open to the inspecting assistant commissioner to impose penalty by invoking the explanation (inserted in 1964). this scheme of sections 271 and 274 was amended by the taxation laws (amendment) act, 1970, as a result of which, the inspecting assistant commissioner ceased to have power to pass any order and the income-tax officer could impose penalty ..... april 1, 1971, could be disposed of by the inspecting assistant commissioner in spite of the change in the provisions of section 274(2) of the act by the taxation laws (amendment) act, 1970, with effect from april 1, 1971.7. in view of the aforesaid submissions, we find that in so far as question no. 2 is .....
Tag this Judgment!Court : Rajasthan
Reported in : [1985]156ITR257(Raj)
..... 1) or sub-section (5) of section 185. however, the provisions of clause (j) of section 246 have since been amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. on account of the aforesaid amendment, the orders passed by the ito refusing to register a firm under sub-section (2) or sub-section (3) of section ..... the scheme relating to registration of firms and the right of appeal in respect thereof contained in the 1922 act, an amendment was made in the provisions of section 185(2) and clause (j) of section 246 by the taxation laws (amendment) act, 1970, by specifying that orders passed under the provisions of sub-section (2) and sub-section (3 ..... in general (be they penal or beneficial, restrictive or enlarging of the common law), four things are to be discerned and considered : (1) what was the common law before the making of the act; (2) what was the mischief and defect for which the common law did not provide ; (3) what remedy the parliament hath resolved and .....
Tag this Judgment!Court : Rajasthan
Reported in : [1988]173ITR74(Raj)
..... case of succession governed by section 188 of the act, since the applicability of section 187 is excluded by virtue of the proviso to sub-section (2 ..... is 1979-80, admittedly, this is a case governed by sections 187 and 188 of the act, as they stand after the insertion of the proviso in sub-section (2) of section 187 retrospectively with effect from april i, 1975, by the taxation laws (amendment) act, 1984. on the facts and in the circumstances of this case, it is clearly a ..... 1. this reference is made under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the revenue to answer the following question of law, namely :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the firm stood dissolved on the death .....
Tag this Judgment!Court : Rajasthan
Reported in : [1991]187ITR98(Raj)
..... assessment year 1977-78. sub-section (3) of section 215 was also substituted by the taxation laws (amendment) act, 1984, with effect from april 1, 1985. this sub-section is also prospective and not retrospective and the present sub-section (3) cannot be applied in its ..... the order passed under section 263 is limited only to the extent of directions issued in the instant case. section 215 was inserted in its present form by the taxation laws (amendment) act, 1984, w.e.f. april 1, 1985. this section is prospective in nature and it cannot be applied in its present form to the cases of ..... a view to rectifying any mistake apparent on the record, the taxing authority referred to in section 116 may amend any order passed by it under the provisions of this act. the authority, namely, the commissioner, can make such amendment for rectifying any such mistake which has been brought to his notice by the assessee. the commissioner has .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)47CTR(Raj)209; [1985]153ITR221(Raj); 1985WLN(UC)197
..... other high courts taking the same view have been given recognition by the legislature by amending the provisions of section 187 of the i.t. act, 1961. section 33 of the taxation laws (amendment) act, 1984, added the following proviso to sub-section (2) of section 187 of the i.t. act, 1961, with retrospective effect from april 1, 1975 : 'provided that nothing contained ..... death of any of its partners.' 5. it may be pointed out that the present case relates to the assessment year 1978-79 and as the amendment introduced in section 187 of the i.t. act, 1961, has been made effective from april 1, 1975, the same shall be attracted to the present case. thus, even, according to the ..... amended provision of section 187(2) of the i.t. act, 1961, the view taken by the tribunal that there should be two separate assessments, one anterior to the death of one of the partners, mohanlal, .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]256ITR111(Raj)
..... by virtue of the deletion of sub-section (2) of section 274 by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. he was entitled to continue with those proceedings and pass appropriate orders according to law.'following the view taken by their lordships, we are of the opinion that the tribunal ..... has erred in holding that the inspecting assistant commissioner has no jurisdiction to levy the penalty on march 20, 1978, after deletion of sub-section (2) of section 274 of the act of 1961. their lordships held that if the penalty proceedings are initiated before the amendment ..... the inspecting assistant commissioner can pass the penalty order even after the amendment.in the result, we answer the question in the negative, that is .....
Tag this Judgment!Court : Rajasthan
Reported in : [1988]170ITR489(Raj)
..... , as it stands after the insertion of the proviso in sub-section (2) of section 187 retrospectively with effect from april 1, 1975, by the taxation laws (amendment) act, 1984, which reads as under:'provided that nothing contained in clause (a) shall apply to a case where the firm is dissolved on the death of any of its partners.' ..... cannot be treated as a case of a change in theconstitution of the firm as defined in section 187(2) of the act, since the firm stood dissolved on the death of one of the partners under the general law of partnership in the absence of a contract to the contrary. accordingly, it is a case of succession governed by section 188 ..... 1. this reference is made under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the revenue for answering the following question of law, namely:'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that there was no error in the order of the income- .....
Tag this Judgment!Court : Rajasthan
Reported in : [1988]169ITR253(Raj)
..... and after obtaining the assessee's reply, imposed penalty under section 271(1)(c) of the act by an order dated march 23, 1978.3. the assessee contended that the amendment deleting sub-section (2) of section 274 in the income-tax act by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, had the result of divesting the inspecting ..... reference by the income-tax officer to the inspecting assistant commissioner was made subsequent to april 1, 1976, when sub-section (2) of section 274 of the act was deleted, then the reference made to the inspecting assistant commissioner was incompetent and the inspecting assistant commissioner had no jurisdiction to impose the penalty. it is only ..... 1. this reference under section 256(1) of the income-tax act, 1961, at the instance of the revenue is to decide the following question of law, namely:' whether, on the facts and in the circumstances of the case, the tribunal was justified in cancelling the penalty levied under section 271(1)(c .....
Tag this Judgment!Court : Rajasthan
Reported in : [1990]186ITR173(Raj)
..... same manner.3. the above quoted question no. 2 has to be answered on the basis of explanation 1 inserted in clause (i) of section 16 of the act, by the taxation laws (amendment) act, 1984, retrospectively with effect from april 1, 1975 which is as under :''explanation 1.--for the removal of doubts, it is hereby declared that where, in ..... the said income in india ?2. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in stating that, under section 16(1) of the income-tax act, 1961, the assessee is entitled to standard deduction in respect of salary received from each employer separately ?'2. the relevant assessment year ..... this is a reference under section 256(1) of the income-tax act, 1961 ('the act'), at the instance of the revenue to answer the following questions of law, namely :'1. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the assessee was entitled to deduct the full amount of .....
Tag this Judgment!Court : Rajasthan
Reported in : (1987)65CTR(Raj)313; [1988]170ITR500(Raj)
..... inconsistent with the initial finding, the same is not justified. it may be added that the proviso inserted in section (2) of section 187 of the act restrospectively with effect from april 1, 1975, by the taxation laws (amendment) act, 1984, has no application since it excludes from the ambit of clause (a) of section (2) of section 187 only a case where a firm ..... by this ultimate conclusion and the direction to make two assessments instead of one, the revenue has come up to this court for the decision of the above question of law.3. the tribunal having rightly held that the firm was not dissolved as a result of death of one of its partners on account of a contract to the ..... 1. this reference under section 256(1) of the income-tax act, 1961, isat the instance of the revenue to decide the following question of law, namely:'whether, on the facts and in the circumstances of the case, the tribunal was legally right in directing the income-tax officer to make two separate assessments, one for .....
Tag this Judgment!