Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1988)25ITD555(All.)
..... should be imposed as prescribed under the statute at the time when the order imposing penalty was made, that is to say, in accordance with the law as it stood after amendment by the taxation laws (amendment) act with effect from 1-4-1976, since the income-tax officer passed the penalty order on 18-3-1980, while the return was filed on ..... tax appellate tribunal nominated the third member, who vide his order dated 15-1-1988 held that the penalty is leviable in accordance with law prior to the amendment of section 271(1)(iii) by the taxation laws (amendment) act, 1975 which came into effect from 1-4-1976 as the concealment in this case was made on 21-8-1975 when the ..... , the decision of the supreme court in the case of brij mohan (supra), i hold that the penalty is leviable in accordance with law prior to the amendment of section 271(1)(iii) by the taxation laws (amendment) act, 1975 which came into effect from 1-4-1976 as the concealment, in this case was made on 21-8-1975 when the return .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]85ITR19(All)
..... and it is not for the court, we think, to supply the omission and complete it. it appears that the omission was noticed recently, and in the taxation laws (amendment) act, 1970, section 38 substitutes for the original section 221(1) a new sub-section clearly mentioning the income-tax officer as the authority empowered to impose penalty. section ..... observations were made in that case do not exist before us. the objection is overruled.16. it was then urged that there was no apparent error of law or of jurisdiction and, therefore, a writ in the nature of certiorari should not be granted. upon the finding that the income-tax officer had no power ..... in failing to pay the amount of advance tax demanded. the petitioner applied in revision to the commissioner of income-tax under section 264(1) of the act against the order of the appellate assistant commissioner concerning the first penalty order and also directly against the second and third penalty orders. theadditional commissioner of income-tax .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)221; [2005]279ITR197(All)
..... the particulars of his income or furnished inaccurate particulars of such income for the purposes of clause (c) of this subsection.'section 271(1)(c) of the act after the amendment by taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976 reads as follows :'section 271--failure to furnish returns, comply with notices, concealment of income, etc.--(1 ..... have been concealed.'14. we find that the words 'in addition to any tax payable by him' in clause (iii) also exist after the amendment by taxation laws (amendment) act, 1975. in the amended clause (iii) further words 'sum which shall not be less than but which shall not exceed three times the amount of tax sought to be ..... & haryana high court and the decision of the apex court is also applicable to the assessment year after 1st april, 1976 to which the amended section 271(1)(c) by the taxation laws (amendment) act, 1975, is applicable. the decision of the apex court is binding under article 141 of the constitution of india.15. it may also .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)201CTR(All)324; [2006]281ITR6(All)
..... appeal and held as follows:'coming to the merits, the assessee was carrying on medical profession and was obliged to maintain account as per section 44aa of the act. this provision was introduced by taxation laws (amendment) act, 1975 with effect from 1.4.1975. earlier it had been held in certain cases like p. appavi pillai v. c.i.t. : [1965]58itr622(mad) that ..... number of film consumed with total receipt. in our opinion, this cannot be the basis for invoking the provision of section 145(i) of the act.11. section 44aa of the act has been introduced by taxation law amendment act, 1975 w.e.f 1.4.1975, which required person carrying on the medical profession to keep and maintain such books of account and other documents .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)139CTR(All)210; [1998]234ITR655(All); [1998]97TAXMAN36(All)
..... with a notice under section 156 within the prescribed period and, admittedly, there was a default on his part. sub-section (2a) was inserted in section 220 of the act by the taxation laws (amendment) act, 1984, with effect from october 1, 1984. that provision initially provided that notwithstanding anything contained in sub-section (2), the board may reduce or waive the amount of interest ..... inquiry relating to the assessment or any proceeding for recovery of any amount due from him,8. the said provision came to be amended by the taxation laws (amendment and miscellaneous provisions) act, 1986, with effect from april 1, 1987, and amongst other amendments with which we are not concerned in this writ petition, in the opening portion the word 'commissioner' was substituted for 'board' and .....
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Reported in : AIR1971All186
..... called the amendment act, 1969), section 1 (3) of this act provides that the act shall come into force on such date as the state government may by notification in the gazette appoint in that behalf ..... that the u. p. stamp (amendment) act, 1962, is ultra vires the state legislature.5. the present appeal has been filed by the state of u. p. and the junior secretary, board of revenue, against the judgment of the learned judge. during pendency of the appeal the state legislature has passed the uttar pradesh taxation laws amendment act, 1969 (u. p. act no. xi of 1969) (hereinbelow .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1961All280
..... one ground urged by learned counsel is based on the provisions contained in section 3(2) of the taxation laws (extension to merged states and amendment) act, 1949 (act no. lxvii of 1949). it was by this act that the provisions of the indian income-tax act were extended to the area which previously comprised the state of rampur and which, after merger, formed ..... clear that we express no such 'opinion, that sub-section (2) of section 3 of this act is not valid in so far as it extends and enforces the indian ..... of the state of rampur in uttar pradesh.the indian income-tax act was extended to, and was enforced in the merged area of the state of rampur, by the provision contained in sub-section (1) of section 3 of the taxation laws (extension to merged states and amendment) act, 1949. even if it be held, though we may make it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All670; [1956]30ITR600(All)
..... 52 to 1954-55. the section vesting gower in the income-tax officer to make a provisional assessment was introduced for the first time by the taxation laws (extension to alerged states and amendment) act, 1949.2. it is urged on behalf of the applicant that the provisional assessment under section 23b could not be made by the income-tax ..... the nagpur high court that the section was not retrospective enough to cover the assessments made prior to the date mentioned in the act. there is no such provision in the taxation laws (extension to merged states and amendment) act, 1949. the principle applied in the decision of the nagpur case does not apply to the facts of the present case.3 ..... empowering the commissioner to revise the order made by the income-tax officer was the subject matter of the decision.there was a provision in the amending act relating to the newly introduced section which clearly showed that the new section was to be deemed to be operative in respect of certain assessments made .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]197ITR183(All)
..... to impose penalties on the assessee for each of those years. in the appeal before the tribunal, the assessee contended that, in view of the amendment by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, the inspecting assistant commissioner had no jurisdiction to impose the penalties as the orders had been passed ..... 1977, i.e., after the date he ceased to be the ' competent authority' and was divested of the jurisdiction in view of the amendment made by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, in our opinion,the inspecting assistant commissioner had no power to pass the impugned penalty order under ..... 142itr101(all) and cit v. lal chand jain : [1989]180itr448(all) . in the last mentioned case, it was held that by the amendment brought about by the taxation laws (amendment) act, 1975, the legislative intention was to destroy the continuance of the power of the inspecting assistant commissioner even in respect of matters which had already .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)195CTR(All)375; [2005]273ITR126(All)
..... whether, on the facts and in the circumstances of the case, learned tribunal was justified in law in not giving effect in the cases under considering to the amendment to section 10(10aa) by the taxation laws (amendment) act, 1984 (part i) which has been amended retrospectively with effect from the assessment year 1978-79 ?'2. the assessment year 1983-84 is ..... v. cit : [1946]14itr561(all) ).11. it may be noticed here that clause (1)(va) was inserted by the taxation laws (amendment) act, 1984 with effect from april 1, 1978. simultaneously section 10(10aa) was inserted by the finance act, 1982 with effect from april 1, 1978. in it, at all places, 'whether on superannuation' was substituted for 'on ..... superannuation' by the taxation laws (amendment) act, 1984, with effect from april 1, 1978. section 10(10aa) as it stood at the relevant point of time provided that the receipt by .....
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