Court : Karnataka
Reported in : (2009)226CTR(Kar)474
..... act 1987 w.e.f 1-4-1988 and so on and so forth.17. while this position continued ..... was all by itself and later was introduced sub-sections (2) to (4) by way of amendment in the year 1964. sub-sections (2) and (3) were omitted w.e.f. 1-4-1966 by finance act 1964 and got back on the statute book by way of amendment through taxation laws (amendment) act 1984 w.e.f. 1-4-85 and again modified as per finance ..... for some time by the finance act of 1987 section (3) and (4) were reintroduced with effect from 1 .....
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 : (1977)6CTR(All)130; [1988]113ITR772(All)
..... for the income-tax officer to exercise his discretion to condone the delay in filing such declaration.8. sub-section (7) of section 184 of the act, as it stood before it was amended by the taxation laws (amendment) act, 1970, read as follows :' (7) where registration is granted to any firm for any assessment year, it shall have effect for every subsequent ..... to this writ petition. therein the commissioner has observed as follows :' it will be recalled that with effect from the assessment year 1971-72 there was a slight amendment in the law which required that requests for registration should be filed before the date for filing the return of income. it appears that this change in ..... the aforesaid case on the ground of greater delay in filing such declaration.17. the impugned order of the commissioner of income-tax suffers from manifest error of law and hence is liable to be quashed.18. in the result we allow this petition and quash the order of the commissioner of income-tax dated march 13, .....
Tag this Judgment!Court : Allahabad
Reported in : [1979]118ITR392(All)
..... sub-section (1) or sub-section (2) of section 139 should suffer merely because the declaration was not filed physically along with it. this is a pure technicality.15. the taxation laws (amendment) act, 1970, which came into force on 1st april, 1971, repealed and re-enacted section 184(7). now, the requirement that the declaration should accompany the return has been given up ..... the ito for doing the needful, after the assessee had, within a month, complied with the terms of section 185(2) of the act.5. at the instance of the cit, the tribunal has referred the following questions of law for our opinion :'(1) whether, on the facts and in the circumstances of the case, the tribunal was legally correct in directing .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)598; [2006]280ITR465(All)
..... is claimed under this section, a certificate as to his total blindness from a registered medical practitioner, being an oculist'7. it was amended subsequently by the taxation laws (amendment) act 1970. by this amendment the requirement that to claim deduction under section 80u remained the same. the original section 80u was sub- divided in sub section (1) ..... and (2). in the original section the benefit was available only to the total blind person, but by the amendment in the year 1972 ..... of the department. learned counsel for the assessee submitted that the authorities be!ow committed an error of law in holding that the assessee is not totally blind within meaning of section 80u of the act. he placed strong reliance upon medical certificate issued by the institute of medical sciences, b.h.u., .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]280ITR500(All)
..... body has appeared on behalf of the respondent-assessee.6. learned standing counsel submitted that in view of the amendment made to sub-section (8) of section 139 of the act by insertion of explanation (2) by the taxation laws (amendment) act, with effect from 1.4.1985 even an assessment made for the first time under section 147 is to be ..... treated as regular assessment. similar provision has been made in section 217 of the act. relying upon the decision of the apex court ..... income tax (appeals) has been upheld by the tribunal on the ground that prior to 1.4.1989 i.e. before the amendment of clause (ii) of sub-section (1) of section 271 of the act, re-assessment proceeding cannot be treated as regular assessment. tribunal has upheld the order of the deputy commissioner of income tax (appeals). .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)200CTR(All)300; [2005]278ITR454(All)
..... learned standing counsel and sri shakeel ahmad, learned counsel for the assessee.5. learned standing counsel submitted that explanation 5 stood added under section 271(1)(c) of the act by the taxation laws (amendment) act, 1984, w.e.f. 01.10.1984, which deals with the penalty in the cases of search. he submitted that under the explanation (5) any money, bullion ..... anxious consideration to the submissions and also perused the order of the tribunal and the authorities below. explanation 5 of section 271(1)(c) of the act, which has been added by the taxation laws (amendment) act, 1984 w.e.f. 01.10.1984 reads as follows:'where in the course of a search under section 132, the assessee is found to ..... it can not be expected from a person pre-empt the statement required to be given in law as a part of his defence.11. in these circumstances, we are of the view that under section 132(4) of the act unless authorised officer puts a specific question with regard to the manner in which income has been .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)63; [2005]278ITR71(All)
..... is paid after the prescribed date is to be treated as advance tax.10. it may be mentioned here that a proviso was added in the section 211 of the act by taxation laws (amendment)act, 1987 w.e.f. 1st april, 1988, which provided that any amount paid by way of advance tax on or before 31st march shall also be treated as advance ..... tax paid during the financial year ending on that date for the purposes of this act. thus, the amount paid by way of advance tax after the prescribed date but before the ..... 31st march of that year is being treated as advance tax for all purposes of the act. this amendment has been held to be clarificatory in nature by the punjab and haryana high court in the case of c.i.t. v. roadmaster industries of india pvt. ltd .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)206CTR(All)529; [2006]287ITR19(All)
..... month) as may be prescribed having regard to the area or place in which such accommodation is situate and other relevant considerations.10. the explanation which was inserted by the taxation laws (amendment) act, 1984, with effect from april 1, 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 april 1, 1976, the provisions of clause (13a) of section 10 of the act cannot be applied in a case where the residential accommodation occupied by the assessee is owned by .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1986]159ITR147(MP)
..... pursuance of which the income-tax officer was required to refer the matter for imposition of penalty to the inspecting assistant commissioner, was deleted by the taxation laws (amendment) act, 1975, with with effect from april 1, 1976. this contention was rejected by the tribunal and on merits, the tribunal upheld the levy of penalty ..... additional fact that we have to answer the question referred to this court :by the taxation laws (amendment) act, 1975, which came into force from april 1, 1976, the provisions of section 274(2) of the act were deleted. while considering similar provisions under the wealth-tax act, 1957, a division bench of this court has held in bankatlal tody v. cwt ..... in holding that the order of the inspecting assistant commissioner of income-tax imposing a penalty under section 271(1)(c) of the income-tax act, 1961, was not bad in law for want of jurisdiction ?'2. the material facts giving rise to this reference, briefly, are as follows :the assessee is assessed in the .....
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