Court : Orissa
Reported in : (2009)221CTR(Ori)328; [2009]308ITR133(Orissa); [2009]176TAXMAN293(Orissa)
..... petitioner. the circular dated 03.05.1967 is an outdated one and it has been superseded by various other circulars issued by the board subsequently. the taxation laws (amendment) act, 1975, which came into force with effect from 01.10.1975 brought in a new provision by which powers under section 133a were enlarged and the scope ..... of the books of accounts and documents up to 30.06.2009 for preparation of appraisal report. thus, it is evident, the opposite parties had not acted in accordance with the provisions of law, which is certainly undesirable on the part of the statutory authorities.this hon'ble supreme court in sangeeta singh v. union of india and ors. ..... in his reply dated 23rd june, 2008 (annexure-4) intimated the petitioner that the survey operation under section 133a of the i.t. act was done as per the existing provisions of law. the petitioner was further informed that soon after completion of survey operation, the impugned materials/loose sheet bundles were handed over to sri b. .....
Tag this Judgment!Court : Orissa
Reported in : (1991)100CTR(Ori)211; [1992]194ITR743(Orissa)
..... the income-tax officer and the order passed by the income-tax officer did not lose its statutory content. explanation to section 263(1) was introduced by the taxation laws (amendment) act, 1984, with effect from october 1, 1984, for removal of doubts. it has been specifically provided that an order of assessment passed by the income-tax officer ..... to be interfered with under section 263. there have been further amendments in the explanation to section 263(1) by the finance act, 1988. we are not concerned with those amendments. subsequently, section 144b has been omitted with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987.5. the explanation to section 263(1) was added ..... which existed. the scope of an explanation to the main provision is very much limited and, at any rate, it does not take the place of substantive law.6. the explanation is to be read as intending to harmonise with and clear up any ambiguity in the main section. an explanation to the section is .....
Tag this Judgment!Court : Orissa
Reported in : [1979]118ITR1012(Orissa)
..... provision in section 274(2) of the act underwent an amendment. prior to the amendment, sub-section (2) of section 274 read thus:'notwithstanding anything contained ..... directed initiation of penalty proceedings under section 271(1)(c) of the act by his order dated april 8, 1969. the records were transmitted to the iac interms of section 274(2) of the act. while the proceedings were pending, by the taxation laws (amendment) act of 1970, which came into force from april 1, 1971, the ..... [1976]105itr56(orissa) , a bench of this court came to hold (p. 62):'if the inspecting assistant commissioner had passed final orders prior to the amending act of 1970, there would have been no question of loss of jurisdiction, but as the matter was still pending and by change of procedure the references became .....
Tag this Judgment!Court : Orissa
Reported in : [1988]173ITR372(Orissa)
..... in the appeal before the appellate tribunal, it was contended on behalf of the assessee, inter alia, that in view of the change brought about by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, the inspecting assistant commissioner had ceased to be the 'competent authority' to impose penalty and, accordingly, the orders ..... justified in holding that the inspecting assistant commissioner had no jurisdiction to impose penalty under section 18(1)(c) in view of the change of law brought about by the taxation laws (amendment) act, 1975 '2. penalty proceedings were started for the assessment years 1968-69 to 1972-73 by the wealth-tax officer under section 18( ..... 1)(c) of the act and the matter was referred to the inspecting assistant commissioner under section 18(3) who, in his turn, imposed penalties to .....
Tag this Judgment!Court : Orissa
Reported in : 42(1976)CLT89; [1976]105ITR56(Orissa)
..... answer to the question referred to us, therefore, is:14. on the facts and in the circumstances of the case, and on a true interpretation of section 274, as amended by the taxation laws (amendment) act of 1970, the inspecting assistant: commissioner to whom the case had been referred prior to 1971 had no jurisdiction to impose penalty.15. the assessee shall have the costs ..... the matter of imposition of penalty under section 271(1)(c) was thus pending before the inspecting assistant commissioner, by the taxation laws (amendment) act of 1970, which came into force with effect from april 1, 1971, the provision in section 274(2) underwent amendment.3. the inspecting assistant commissioner imposed penalties of rs. 24,000 and rs. 12,500, respectively, for these two years .....
Tag this Judgment!Court : Orissa
Reported in : 42(1976)CLT263; [1976]104ITR73(Orissa)
..... was contended before the tribunal that the penalty proceeding was a pending action before the inspecting assistant commissioner and the period of limitation prescribed under section 275 of the act was enlarged by amendment under the taxation laws (amendment) act of 1970 with effect from april 1, 1971, and as the final order imposing penalty has been passed within the period of limitation provided under the ..... of which the proceedings for the imposition of penalty have been commenced.'4. before the two year period envisaged under section 275 of the act expired, the provisions under section 275 underwent a complete overhauling by the taxation laws (amendment) act of 1970. the new provision reads thus :' no order imposing a penalty under this chapter shall be passed - (a) in a case where the .....
Tag this Judgment!Court : Orissa
Reported in : [1976]105ITR82(Orissa)
..... the stand of the revenue in the case of commissioner of income-tax v. bhikari charan panda : [1976]104itr73(orissa) after noticing the amendment of section 275 brought about by the taxation laws (amendment) act of 1970, with effect from april 1, 1971, this court observed :'admittedly, if the new provision applies, the levy of penalty does not ..... suffer from the bar of limitation. the sole question for consideration is as to whether the new provision applies or the matter had to be disposed of under the unamended law. ..... we do not agree with the conclusion of the tribunal. when the amending act came into force, i.e., april 1, 1971, the two year period provided under section 275 of the unamended .....
Tag this Judgment!Court : Orissa
Reported in : 1995(I)OLR271
..... for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. this provision has come into the statute book by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from september 10, 1986. the present case being a case prior to ..... no. 2 filed the returns knowing them to be false or believing them to be not true, the conviction under sections 276c, 277 and 278b of the act cannot be sustained in law. in this connection, he placed reliance on the decisions in kuldip rai chopra, ito v. sohan singh dhiman ; bijayanonda patnaik v. union of india ..... art printers, which was a registered firm. they were prosecuted for the offences punishable under sections 276c and 277 read with section 278b of the income-tax act, 1961. the trying magistrate has found the petitioners guilty under the aforesaid provisions and convicted them thereunder sentencing petitioner no. 2 to undergo rigorous imprisonment for .....
Tag this Judgment!Court : Orissa
Reported in : 43(1977)CLT393; [1978]113ITR196(Orissa)
..... case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty.'by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, the sub-section was substituted and the new provision ran thus :notwithstanding anything contained in clause (iii) ..... case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter for the imposition of penalty. 'the taxation laws (amendment) act of 1975 deleted sub-section (2) of section 274 with effect from april 1, 1976. it is thus clear that the income-tax officer ..... [1976]105itr56(orissa) directly applies. after referring to several authorities, this court observed :'if the inspecting assistant commissioner had passed final orders prior to the amending act of 1970, there would have been no question of loss of jurisdiction, but as the matter was still pending and by change of procedure the references .....
Tag this Judgment!Court : Orissa
Reported in : [1965]58ITR457(Orissa)
..... january 4, 1950. by virtue of that act the indian income-tax act, 1922, and the various finance acts and other taxation laws were extended to merged areas with retrospective effect from april 1, 1949. sub ..... 1947). the keonjhar income-tax regulation, 1938, was clearly a 'law in force' in keonjhar state prior to the merger and it continued to remain operative even after the date of merger by virtue of the said sub-paragraph. subsequently, the central legislature passed the taxation laws (extension to merged states and amendment) act, 1949 (67 of 1949), which was published in the gazette on .....
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