Court : Allahabad
Reported in : [1987]168ITR116(All); [1987]32TAXMAN448(All)
..... referred was liable to be answered in favour of the department. however, during the pendency of this reference before this court, section 187 was amended by the taxation laws (amendment) act, 1984. by--section 33 of the amending act, a proviso to sub-section (2) of section 187 was inserted with retrospective effect from april 1, 1975, and shall be deemed to ..... returned unanswered with the direction to the income-tax appellate tribunal to rehear the appeal and decide the same afresh, keeping in view the amended provision of section 187(2) of the act. it will be open to the income-tax appellate tribunal, if necessary, to take further evidence in deciding the appeal if the circumstances ..... r.k. gulati, j.1. this reference under section 256(1) of the income-tax act, 1961 (hereinafter to be referred as 'the act'), has been made at the instance of the revenue to answer the following question of law:'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All375
..... bunch of the kamla palance case constructed permanent cinema halls under the incentive schemes. by the uttar pradesh cinemas and taxation laws (amendment) act, 1989 (for short, the act of 1989) section 3-a was inserted in the act enabling the proprietor of a centrally air cooled or centrally air conditioned cinema hall to realise the extra charge of ..... to a fundamental or substantial error, which is corrected will result into reversal of the earlier decision. the foregoing features of the act if viewed in the perspective of taxation laws and in the light of the authorties cited in the referring order, then the conclusion on the validity of the proviso to sub-section ..... the interpretation of a provision and an act. let us now examine the impugned amending provision, introducing 'maintenance charge in the light of the aforesaid objects and reasons.92. it has to be seen what was the law priod to this amendment what is the mischef or defect which earlier law did not provide; what remedy it has .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)65CTR(All)143; [1987]168ITR52(All); [1987]34TAXMAN156(All)
..... the powers conferred under this chapter for the imposition of penalty.'4. section 274 of the act was amended by the taxation laws (amendment) act, 1975 (act no. 41 of 1975). by section 65 of this amending act, sub-section (2) of section 274 was omitted. this amendment came into effect from april 1, 1976. the result was that after april 1, 1976 ..... is not disputed that the penalty proceedings were initiated by the income-tax officer on february 22, 1974. these proceedings were initiated before the enforcement of the taxation laws (amendment) act, 1975. the inspecting assistant commissioner levied penalty on april 14, 1977, that is, after april 1, 1976, when sub-section (2)of section 274 was ..... om sons : [1979]116itr215(all) and ratan deo v. cit : [1987]163itr837(all) .13. it may also be pointed out here that in the taxation laws (amendment) act, 1975, by which section 274(2) was omitted, there is no saving clause to the effect that the proceedings for penalty initiated prior to the coming into .....
Tag this Judgment!Court : Allahabad
Reported in : (1992)102CTR(All)95
..... matter to the iac to impose penalties on the assessee for each of those years. in appeal before the tribunal, the assessee contended that in view of the amendment by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, the iac had no jurisdiction to impose the penalty as the order had been passed in march, 1977. the ..... iac on 28th october, 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, w.e.f. 1st april, 1976, in our opinion, the iac had no power to pass the impugned penalty orders under s. 18(1)(c) ..... iac & anr. : [1983]142itr101(all) and cit vs . 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 iac even in respect of the matters which had already been referred to him .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]197ITR230(All); [1992]60TAXMAN120(All)
..... the date when he lost the jurisdiction to impose penalty under section 271(1){c) of the act as a result of the amendment in sub-section (2) of section 274 by the taxation laws (amendment) act, 1975. as already noticed, by the amending act, 1975, subsection (2) of section 274 was omitted. in -this connection, a reference may be ..... after april 1, 1976, with effect from which date the provisions of sub-section (2) of section 274 of the income-tax act, 1961, stood deleted by section 65 of the taxation laws (amendment) act, 1975. the tribunal accepted the plea relying upon the ratio of the decision of this court in citv. om sons : [1979]116itr215 ..... without jurisdiction.2. the decision in om sons' case : [1979]116itr215(all) concerned itself with a problem arising from the amendment in sub-section (2) of section 274 introduced by the taxation laws (amendment) act, 1970, as a result whereof, a reference to the inspecting assistant commissioner, could only be made in cases where the concealed .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)
..... chief commissioner or commissioner having jurisdiction over such person may be prejudicial to the interests of the revenue; ... ....'section 132a of the act was introduced by the taxation laws (amendment) act, 1975 with effect from 01.10.1975 which provides that where the director general or the director or the chief commissioner or commissioner, ..... bank and ors., : air2005sc186 , the hon'ble supreme court upheld the judgment of the andhra pradesh high court, by which the amendment in section 73 of the stamp act, 1899 by the state of andhra pradesh, authorising the designated officer to impound and seize the under-stamped documents after notice, to make ..... the expressions 'reason to believe' and distinguished the same from 'reason to suspect' comparing the provisions with the un-amended provisions of section 34(1) of the income-tax act, 1922 and held that after amendment, the expressions 'reason to believe' had to be based as a consequence of 'definite information' which came into possession .....
Tag this Judgment!Court : Allahabad
Reported in : (1986)56CTR(All)53; [1987]163ITR816(All); [1986]29TAXMAN184(All)
..... order in that case was passed on november 29, 1971, when the inspecting assistant commissioner had ceased to have jurisdiction in view of the enforcement of the taxation laws (amendment) act of 1970, with effect from april 1, 1971, this court held that the view taken by the tribunal was correct. similar are the facts in the ..... penalty by order dated november 29, 1971. on appeal, the tribunal held that as section 274(2) of the income-tax act had been amended with effect from april 1, 1971, by the taxation laws (amendment) act of 1970, the inspecting assistant commissioner, did not have jurisdiction to impose penalty. affirming the view of the tribunal, it was ..... and since the inspecting assistant commissioner ceased to have jurisdiction to impose penalty after april 1, 1971 (1976 ?), in view of the provisions contained in the amending act, the question referred to this court by the tribunal deserves to be answered in the affirmative.3. we, accordingly, answer the question referred to us in the .....
Tag this Judgment!Court : Allahabad
Reported in : [1996]219ITR88(All)
..... as to when the reference was made to the inspecting assistant commissioner in this case.5. if the reference was made before april 1, 1976, when the taxation laws (amendment) act, 1975, came into force, then the inspecting assistant commissioner would be competent to levy penalty even after april 1, 1976.6. with these observations, we remand ..... the only question for consideration is whether the inspecting assistant commissioner was competent to levy penalty under section 271(1)(c) on or after april 1, 1976, when the taxation laws (amendment) act, 1975, became operative.3. in cit v. dhadi sahu : [1993]199itr610(sc) , the supreme court held that if the reference made before april 1, 1976, ..... the ground of lack of jurisdiction. if the inspecting assistant commissioner was authorised to levy penalty on the date of reference made before the enforcement of the amendment, then he will continue to be authorised to levy penalty.4. in the instant case, we do not find from the record as to when the .....
Tag this Judgment!Court : Allahabad
Reported in : [1979]116ITR215(All)
..... 1971. an appeal was preferred by the assessee before the tribunal. the tribunal held that as section 274(2) of the i.t. act had been amended, with effect from april 1, 1971, by the taxation laws(amendment) act of 1970, the iac did not have jurisdiction to impose penalty. it is not disputed that at the time when the reference was made by ..... the ito to the iac, it was valid under the law as it then stood. the amending act which has been referred to earlier, amended section 274(2) and in its ..... the orissa high court in cit v. dhadi sahu : [1976]105itr56(orissa) and in the case of radheyshyam agarwalla v. cit : [1978]113itr196(orissa) has held that the amendment act took away the jurisdiction of the iac as from april 1, 1971, in respect of cases where the amount involved was less than rs. 25,000. the gujarat high court .....
Tag this Judgment!Court : Allahabad
Reported in : [1987]163ITR837(All)
..... by the income-tax officer in the years 1974 and 1975. section 274(2) of the income-tax act, 1961, had been amended with effect from april 1, 1971, by the taxation laws (amendment) act of 1970. the effect of this amendment was that the jurisdiction of the inspecting assistant commissioner to impose penalty was taken away with effect from the ..... date of the commencement of the act, namely, april 1, 1971. the case of the assessee was that since the original returns were filed ..... prior to april 1, 1971, the amendment of section 274(2) of the act which was in the nature of a procedural provision had no bearing on the case of the assessee and it is that law which was applicable at the time when the original returns were filed which .....
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