Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 7 amendment of section 10a Court: allahabad Page 7 of about 66 results (1.320 seconds)

Commissioner of Income Tax Vs. NaraIn Singh Das.

Court : Allahabad

Reported in : (1986)57CTR(All)290

..... . the order of imposing penalty was passed on 22-11-1976 by the iac. all this was done after the amendment of s. 274(2) of the it act with effect from 1-4-1971 by the taxation laws (amendment) act, 1976. the effect of this amendment was that the pass any order of the penalty.5. in view of the foregoing discussion we answer the question referred ..... of the rules of court which inter alia provides that the provisions contained in rr. 1 to 6 and 9 of order 22 of the cpc shall apply to tax acts references also. according to him in view of the said rules it was necessary for the applicant to make an application to substitute the legal representatives of the deceased assessee ..... dt. 10-7-1979.'whether on the facts and in the circumstances of the case the tribunal was correct in law in holding that the iac had no jurisdiction to pass the order of penalty under s. 271(1)(c) of the act on the date on which it was passed ?'this reference has been numbered as it ref. no. 271 of .....

Jugal Kishore Baldeo Sahai Vs. Commissioner of Income Tax

Court : Allahabad

Reported in : (2004)191CTR(All)455; [2005]276ITR210(All)

..... be the annual value from the asst. yr. 1976-77. in view of the aforesaid discussion, we are of the considered opinion that after the amendment made in section 23(1) of the act by the taxation laws (amendment) act, 1975, the actual rent received by the applicant, i.e., the amount which has been fixed by the lucknow bench of this court, has ..... materially different than what it stood during the relevant assessment year. prior to the substitution of sub-section (1) of section 23 by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, the determination of annual value of any property was taken to be the same for which the property might reasonably ..... rightly been treated for determining the annual value.in this view of the matter, we answer the question of law referred to us in the affirmative, .....

Commissioner of Income Tax Vs. Ganesh Book Depot.

Court : Allahabad

Reported in : (1998)146CTR(All)310

..... order was passed by the assessing authority on 20th april, 1978 i.e. subsequent to 1st april, 1976 when jurisdiction to levy penalty was taken away by virtue of the taxation laws (amendment) act, 1975.3. the question for consideration is whether date of penalty order is determinative of the jurisdiction. from the tribunals order dt. 23rd august, 1979 passed in this case, ..... of the iac to levy the penalty. the court held that if the iac validly acquired jurisdiction to pass the order imposing penalty when reference was made then subsequent amendment, if any, made could not take away the jurisdiction already vested in the iac.in the case at hand we do not know when the reference was made to ..... iac to levy the penalty. if reference was made before 1st april, 1976 when the amendment was made, then the iac will continue to have the jurisdiction but if reference was made to the iac after 1st april, 1976 then of course the iac would .....

Addl. Cit Vs. Ram Prasad

Court : Allahabad

Reported in : (2002)176CTR(All)577

..... learned counsel for the appellant-assessee, strongly relies upon this decision and commends it for our acceptance. learned counsel points out that even before the enactment of taxation laws (amendment) act, 1984 (which inserted expin. 2 aforesaid), a majority of the high courts in the country had taken the same view though a few high courts have ..... of the said explanations could apply retrospectively and if the benefit could be available prior to 1-4-1985. the supreme court in this context held that taxation laws (amendment) act, which introduced the said explanation, does not say that the said explanation shall have effect retrospectively. however, the question is whether the said explanation is merely ..... by him on behalf or for the benefit, of any other person.'11. explanations 1, 2 and 3 to section 40(b) of the act, were added by the taxation laws (amendment) act, 1984, with effect from 1-4-1985. explanation 2 expressly provides that where an individual is a partner in a firm on behalf of .....

income-tax Officer Vs. Manorama Agencies

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1984)10ITD868(All.)

..... has to be examined on its own merits. with regard to the allowance of depreciation to a tenant, an amendment has been made to the income-tax act. sub-section (1a) has been introduced in section 32 of the act by the taxation laws (amendment) act, 1970, with effect from 1-4-1971. the new sub-section reads as under : 32.(1a) where ..... his appeal to the aac also failed. before the tribunal, a ground was raised that the expenditure should have been allowed under section 37 of the income-tax act, 1961 ('the act'), as being expenditure wholly and exclusively held laid out for purposes of business. after remand of the case by the tribunal, the matter again reached for its ..... of revenue nature. we have, therefore, to decide between these rival claims. the facts, as stated above, are not in dispute and the question clearly is one of law. we have, therefore, to consider the various cases on the point and then come to a legal conclusion. it will be relevant to mention here that emphasis from .....

All India Children Care and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... that sub-section "regular assessment" has been defined as assessment made under section 143(3) or section 144. the provisions of the act relating to assessment have been amended w.e.f. 1st april, 1989, by taxation laws (amendment) act, now under section 143(1) where a return has been made under section 139, or in response to a notice under sub- ..... during the course of proceedings under section 148, the assessee can claim exemption of income under section 11 of the it act and it is the duty of the ao to consider the claim according to the provisions of law. therefore, the ao committed error in not considering the claim of the assessee-society under section 11 in accordance ..... 102 itr 281 (sc), it was held that the requirement of recording reasons under section 127(1) of the it act, 1961, for the transfer of a case from one ito to another, is a mandatory direction under the law and non-communication thereof to the assessee is not saved by showing that the reasons exist in the file although .....

Sudarshan and Company Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Reported in : [1983]139ITR1032(All)

..... the lacuna pointed out by some of the courts that such power could not be exercised under section 132, as it stood before the taxation laws (amendment) act, 1975, that section 132 was amended by the aforesaid amendment act and the power of requisitioning the books of account, assets, etc., from the custody of the officer, court or other governmental authority ..... in clause (a). section 132b deals with the application of the retained assets under sub-section (5) of section 132 of the act.10. it may be pointed out that by the taxation laws (amendment) act, 1975, which came into force on october 1, 1975, the section originally numbered as section 132a as it stands now, was inserted ..... or would not have been, disclosed for the purposes of the indian income-tax act, 1922, or this act, by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then, the director of inspection or the commissioner .....

M/S. Ram Prakash and Sons and anr. Vs. Sales Tax Officer.

Court : Allahabad

Reported in : (1977)6CTR(All)141

..... , enhance it upto three per cent.(3) ......................'5. s. 3-a was again amended by u.p. taxation laws (amendment) ordinance which came into force on 15-11-1971. this ordinance was later replaced by the u.p. taxation law (amendment) act, 1972. the only change brought about by this amendment was that the words 'three per cent' occurring in sub-s. (2) of s ..... . 3-a were substituted by the words 'three and a half per cent'.6. pursuant to the aforesaid amendment, the state government issued notification no. st. 334 ..... enhance it upto seven per cent.'9. the effect of the amendment of s. 3 and 3-a by u.p. act no. 1 of 1973, was that it altered the pattern of sales tax in vogue till then. the emphasis shifted from taxation at multiple point to taxation at a single point. the general rate of tax on all .....

The Commissioner of Income Tax Vs. Shri Kuldeep Singh S/O Sri Arjun Si ...

Court : Allahabad

Reported in : (2007)208CTR(All)390; [2007]289ITR203(All)

..... in the case of commissioner of income tax, lucknow v. smt. jagjit kaur : [1980]126itr540(all) , which after the insertion of sub-section (6) in section 215 of the act by the taxation laws (amendment) act, 1984, having been held by us to be retrospective in operation being clarificatory in nature, cannot be pressed into aid. however, in the present case we find that the ..... that reassessment under section 147 could be regarded as a regular assessment for the purpose of imposing penalty under section 273 of the act.32. a new sub-section (6) was inserted in section 215 of the act by the taxation laws (amendment) act, 1984, with effect from 1.4.1985, which is to the following effect:(6) where, in relation to an assessment year, an .....

Cit Vs. P.D. Singhania

Court : Allahabad

Reported in : [2006]156TAXMAN504(All)

..... month) as may be prescribed having regard to the area or place in which such accommodation is situate and other relevant considerations.'9. the explanation which was inserted by the taxation laws (amendment) act, 1984 with effect from 1-4-1976 reads as under :'explanation.for the removal of doubts, it is hereby declared that nothing contained in this clause shall apply in a ..... him, whatever may have been position regarding grant of exemption under section 10(13a) of the act, in view of the explanation which was inserted by the taxation laws (amendment) act, 1984 with effect from 1-4-1976 the provisions of sub-section (13a) of section 10 of the act cannot be applied in the case where the residential accommodation occupied by the assessee is owned .....