Court : Punjab and Haryana
Reported in : [1964]15STC319(P& H)
..... cannot attribute to the legislature an intention to take away the exemptions enjoyed by persons who were lawfully exempted from the tax under the act. if the legislature wanted to do so, it would have expressly said so. there is no provision in the amending act authorising levy of sales tax retrospectively, and the tax which had not been imposed cannot be ..... having been enjoyed by the petitioner up to 2nd june, 1962, it cannot be taken away retrospectively. in support of this he relies upon sewak hotel v. excise and taxation officer, bhatinda [1963] 14 s.t.c. 524 which was a case on this aspect of the matter similar to the present case. the question posed was whether ..... three years preceding the date of assessment; otherwise it is said that assessment is barred under that provision as has been held in madan lal arora v. excise and taxation officer, amritsar a.i.r. 1961 s.c. 1565 in which their lordships have held that the three years within which the authority could proceed to make the best .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2002)172CTR(P& H)561
..... time prescribed under sub-section. (1) or sub-section (2) of section 139 should suffer merely because the declaration was not filed physically along with it. the taxation laws (amendment) act, 1970, which came into force on 1-4-1971, has repealed and re-enacted section 184(7) and now the requirement that the declaration should accompany the ..... and, therefore, directory in nature.'the division bench further observed as under :'the provisions of section 80j(6a) and section 12a of the act are pari materia. the ratio of the law laid down in cit v. jaideep industries (1989) 180 itr 81 would have been applicable to the facts of the present case as well ..... along with ita no. 83 of 2001-cit v. punjab financial corporation, sector 17-b, chandigarh, for determination of the following question of law :whether section 32ab(5) of the income tax act, 1961, is mandatory or directory and delayed filing of audit report would disentitle an assessee from claiming the benefit of deduction under section 32ab( .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H98
..... for determination and which, in our opinion, really concludes the matter.3. the principal question, that requires determination is, whether section 4 of the punjab taxation laws (amendment) act, 1963, which introduced section 14-a in the punjab entertainments duty act (act no. xvi of 1955), is ultra vires article 14 of the constitution of india?4. the petitioner, in both the cases, is grand cinema ..... that of a magistrate of the first class shall be competent to try any of the offence under this act.'this section was amended in 1963 and the figure 'one thousand ' has been replaced by the figure 'two thousand' (section 5 of the punjab taxation laws amendment act (act no. 5 of 1963).5. section 16 gives the power to the prescribed authority to compound offences and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2004]136TAXMAN187(Punj& Har)
..... the directors of the company is concerned, we might add that section 278b which was brought on the statute book with effect from 1-10-1975, by the taxation laws (amendment) act, 1975, makes only the director who was in charge of the business of the company guilty of the offences in question. since the offences were committed in the ..... respondent that the accused had furnished fresh income tax return for the assessment year. 1973-74 even subsequently and on that basis the accused could be prosecuted tinder the amended act, in my opinion, is misconceived. copy of the criminal complaint filed by the income tax officer is available on the record as annexure p-1. there is ..... in this case and the amendments which were made subsequently would have no application to the present case and as such neither the firm m/s. vishkarma motors nor its partner hardayal singh could be prosecuted for the offence under section 277 of the income tax act. reliance has been placed on the law laid down by a division .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1990)82CTR(P& H)144; [1989]179ITR280(P& H)
..... in the assessment year, was interpreted by different high courts on similar facts and there were divergent opinions. by the insertion of the explanations to the provisions by the taxation laws (amendment) act, 1984, which came into force with effect from april 1, 1985, and as a result of explanation 2, clause (i), it was provided that interest paid by ..... capacity, interest paid to him in his individual capacity will not be disallowed under the abovementioned provisions and vice versa. therefore, it is clear that the amendment brought in by the amendment act, 1984, was only clarificatory with a view to explain what was hidden so as to make it apparent to the naked eye. such an ..... known legal entities for the purpose of the income-tax law as also for the purpose of 'person' as defined in section 2(31) of the act. even in the definition of 'person', hindu undivided family is a distinct entity as compared to an individual. by the amendment and particularly in view of the circular issued by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1976]102ITR40(P& H)
..... with effect from january 1, 1948, the state income-tax regulations were repealed by virtue of section 7(1) of the taxation laws (extension to merged states and amendment) act, 1949 (67 of 1949), because the indian income-tax act, 1922, was brought into force also in the territories of ex keonjhar state with effect from april 1, 1949. the court ..... held that by virtue of article 372 of the constitution, the indian income-tax act, 1922, became applicable with effect from april 1, ..... an allowance was not exempted by any notification issued under section 60 of that act, it was exigible to income-tax.25. as a result of the foregoing discussion, i hold that the appellant is liable to pay income-tax in accordance with law on the maintenance allowance of rs. 2,000 per month received by him. this .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2007)213CTR(P& H)30
..... (c) the commissioner may amend any order passed by him in revision under section 263 or section 264. (1a) where ..... the record-(a) the income-tax officer may amend any order of assessment or of refund or any other order passed by him; (b) the appellate assistant commissioner [or the commissioner (appeals)] may amend any order passed by him under section 250 or section 271; (bb) [omitted by the taxation laws (amendment) act, 1975, w.e.f. 1-4-1976.] ..... appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (2) .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1963]50ITR144(P& H)
..... state of miraj acceded to the then dominion government, as a result of which it became a part of the province of bombay. by the taxation laws (extension to merged states and amendment) act, 1949, the act of 1922, along with other statutes was extended to the merged states including the state of miraj. the income-tax officer, satara south, sangli ..... was not contemplated by the aforesaid provision. it was to get over that judgment that the explanation was added to the sub-section by the indian income-tax (amendment) act, 1956. in the later decision in pannalal binjraj v. union of india, the effect of the newly introduced explanation was considered. the following observations at page 591 ..... section 64 more as a question of right than as a matter of convenience only. it was on account of the bombay decision that the act of 1922 was amended by the indian income-tax (amendment) act, 1940, by adding to clause (b) of sub-section (5) of section 64 the words 'in consequences of any transfer made under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1986]161ITR53(P& H)
..... with the explanation have to be taken notice of for deciding the two questions. that explanation was added by the finance act, 1964, with effect from april 1, 1964, which was later on substituted by the taxation laws (amendment) act, 1975, with effect from april 1, 1976. in this case, we are concerned with the explanation, which was ..... inserted with effect from april 1, 1964. that provision fell for consideration before the full bench of this court in vishwakarma industries v. cit . after considering the scheme of the act, the amendments made from ..... to bring about a change in the existing law. consequently, the ratio of anwar ali's case : [1970]76itr696(sc) which had considered the earlier provisions of section 28(1)(c) of the 1922 act is no longer attracted for the construction of section 271(1)(c) as amended.' 7. keeping the aforesaid dictum in view, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1989]179ITR283(P& H)
..... the madras high court in cit v. o. m. s. s. sankaralinga nadar and co. : [1984]147itr332(mad) .5. by the taxation laws (amendment) act, 1984, three explanations were inserted to section 40(b) of the act, and they came into force with effect from april 1, 1985 and explanation 1 which is relevant for our purpose is as follows :'explanation 1 ..... [1984]149itr127(mad) . the relevant para of the board's decision which is concerned with the decision of this case is as follows :'(2) a number of amendments have been made to bring out the legislative intention more clearly so that further controversy and litigation regarding the true intent and purport of these provisions is avoided. to illustrate ..... this court :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in deleting the addition of rs. 1,08,287 as interest paid to partners under section 40(b) of the income-tax act, 1961 ?'2. section 40(b) as it stood during the assessment year in question was as follows .....
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