Court : Guwahati
Reported in : (2007)211CTR(Gau)133,[2007]290ITR481(Gauhati)
..... differentiation borne by the provision was discriminatory. consequently, as alluded hereinabove, the words 'who is not in service of the government' were deleted from section 10(26) of the act by the taxation laws (amendment) act, 1970, (act 42 of 1970).31. in ito v. n. takin roy rymbai : [1976]103itr82(sc) the respondent who belonged to the jaintia scheduled tribe and was a permanent resident ..... state could also be extended the benefit of exemption. the words 'who is not in the service of the government' appearing in section 10(26) of the act at the inception were deleted by the taxation laws (amendment) act 42 of the 1970 following the decision of the apex court in s.k. dutta, ito v. lawrence singh ingty : [1968]68itr272(sc) . the provision underwent .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1983)3ITD516(All.)
..... observe here that the allahabad high court in the case of madho prasad (supra) was dealing with the provisions of section 64(1) of the act as it stood before its amendment by the taxation laws (amendment) act, 1975 with effect from 1-4-1976. the language which the court was required to interpret was that "in computing the total income of any individual ..... the admission of the minor to the benefits of partnership in a firm in which such individual is a partner;..." although there has been an amendment to the section, but it appears that there is no amendment to clause (i) of section 64(1), which reads that "in computing the total income of any individual, there shall be included all ..... carrying on a business in which individual is a partner." the words 'in which such individual is a partner' appears both in clauses (i) and (ii) before the amendment of the section. the case of the ito, therefore, was that the interpretation given by the court in the case of madho prasad (supra) before the said .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1983)4ITD73(Hyd.)
..... be performed by the iac. more significant changes by which the iac is brought directly into the process of assessment have been made by the taxation laws (amendment) act, 1975. sections 144a and 144b have been inserted by the said act, which came into force from 1-1-1976. the two sections may be reproduced as under: 144a. (1) an inspecting assistant commissioner ..... of section 144b. in this context we would like to see first the object for which section 144b has been enacted. from the memorandum explaining the provisions of the taxation (amendment) bill, 1975, it is clear that the object is to minimise the appeals. the parliament took note of the fact that there has been a lot of tax ..... assessment are basically itos. in fact this is the normal position. by the finance (no. 2) act, 1967, section 125 was amended so as to entrust the powers of an ito on the iac. in other words, the iacs may act as assessing officers in respect of cases or class of cases specified by an order of the commissioner. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD537(Kol.)
..... for making a false verification in the return filed under section 14 [section 36(2)]. section 36, however, stood deleted with effect from 1-10-1975 by the taxation laws (amendment) act, 1975, and in its place new provisions were brought in with erfect from 1-10-1975 as per sections 35a to 35n of the ..... return of net wealth; for, in such a case, reopening of the assessment is necessary for making use of the information contained in the declaration as the 1976 act makes no amendment to the procedure of assessment or reassessment. rule 5(2), therefore, does not require filing of a return of net wealth in such cases. it requires filing ..... of such declared incomes and wealth. the immunity granted by the 1976 act is, may it be noted, not from taxation and payment of tax but from penalties and prosecutions under the 1961 act and the 1957 act and confiscations, prosecutions and penalties under the customs act and the gold (control) act. the payment of tax is, in fact, condition precedent to earning .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)13ITD896(Kol.)
..... tax.7. further, whatever fear the assessee has that he would be required to pay tax at the enhanced rate without setting deduction has been taken away by the taxation laws (amendment) act, 1984 by making a provision that actual amount of tax paid irrespective of the period to which it pertains would be an allowable deduction in the year of actual ..... 23(1) was justified only in the year in which the levy was made. it is also contended by him that in view of amendment of the first proviso to section 23 by the taxation laws (amendment) act, 1984, with effect from 1-4-1985, the assessee would get a chance to claim deduction of the taxes in the year in which ..... they would be actually paid.5. in order to resolve the issue, it is necessary to refer relevant provisions of the calcutta municipal act, 1951. section 172 of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1986)15ITD1(Delhi)
..... 3)(b), the words 'that is to say, any person whose total contribution up to the end of the relevant previous year exceeds five thousand rupees' were inserted by the taxation laws (amendment) act, 1975, with effect fiom 1-4-1977.therefore, for the assessment year 1982-83 in question, the tea co.having made a contribution of rs. 7,000 (even though ..... donation from the tea co. he pointed out that in section 13(3)(b), the limit of rs. 5,000 came only with effect from 1-4-1977 by the taxation laws (amendment) act, 1975 and that prior to it the only expression used was 'any person who has made a substantial contribution to the trust or institution'.5. secondly, dr. devi pal ..... could be said to be inadequate. it is not under dispute that the building in question is located in an area where rent restriction law was in force, namely, the tamil nadu buildings (lease and rent control) act, the rent could not be increased. therefore, we have to see whether the rent as at the beginning of the tenancy, i.e .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1987)23ITD69(Kol.)
..... -76. prior to this amendment clause (c) of section 140 was as under :- in the case of a company or local authority, by the principal ..... & 108 of the income-tax act and contended that these provisions do not envisage the company in liquidation. according to him, a company in liquidation is neither a public company nor a private company.6. he further referred to section 140(c) of the income-tax act as was amended by the taxation laws (amendment) act, 1975 with effect from 1-4 ..... officer thereof.thus, prior to the amendment the return of income of a company was required to be signed by its principal .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1988)24ITD214(Ahd.)
..... since some of the orders of the tribunal relied on behalf of the assessee pertained to the provisions of section 263 of the act, as they stood prior to the amendment made by the taxation laws (amendment) act, 1984 with effect from 1-10-1984, the same have lost their value. he further submitted that since the commissioner of ..... section 143(3)/144b of the act, prior to 1-10-1984, the commissioner of income-tax could not have initiated the proceedings under ..... on account of excise duty liabilities. thereafter, he referred to section 263 of the act, as it stood prior to the insertion of the explanation to sub-section (1) of that section with effect from 1-10-1984, by the taxation laws (amendment) act, 1984 and submitted that since the assessments for years under consideration were framed under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1988)26ITD345(Mad.)
..... .wto [1986] 19itd 747 (mad.). he submitted that with effect from 1-10-1984, the period of limitation for passing an order under section 263 by virtue of taxation laws (amendment) act, 1984, was two years from the end of the financial year in which the assessment was made.the assessments in the present case were made on 31-8-1984. ..... where we have gone into all the aspects in detail. the view canvassed on behalf of the revenue has to be upheld. limitation, in view of the amendment brought in by the taxation laws (amendment) act, 1984 with effect from 1-10-1984, which was before the period of limitation as it stood had expired, extended the period to 31-3-1987. the ..... into force from the assessment year 1986-87 onwards. if the circular is construed as one conferring a benefit beyond the terms of the act, then on a very strict interpretation according to the letter of law, the benefit can be given only from the assessment year 1986-87 onwards and not before that. this being so, we cannot .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1989)28ITD13(Hyd.)
..... , that the period of limitation in passing an order by the commissioner, under section 263 shall be the one which was statutorily prescribed before the same was amended by the taxation laws (amendment) act, 1984, we find that this issue does not call for any debate as it is concluded by a full bench decision rendered by the high court of ..... the period during which such an order could be passed by him, the commissioner on the basis of certain case laws held that in view of the amendment carried out in section 263(2) of the act by the taxation laws (amendment) act, 1984 such an order could be passed any time before the expiry of two years from the end. of the ..... unamended provision, would justify revision.the order sought to be revised by the commissioner was passed by the income tax officer on 30-9-1983. applying the pre-amended law as to the limitation imposed by the statute on the commissioner's power to proceed under section 263, he could have passed an order within 2 years thereof. .....
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