Court : Kolkata
Reported in : [1983]52STC297(Cal)
..... time of making the impugned assessment, the order in annexure b was read under section 5(1)(bb) of the said act, which was substituted by section 3(2)(ii) of the west bengal taxation laws (amendment) act, 1975, being west bengal act 7 of 1975, which was to the following effect:(bb)(i) two per centum of such part of his taxable turnover ..... 5(2)(a)(ii), which was substituted for the original sub-section (ii) by section 4(a) of the bengal finance (sales tax) (west bengal amendment) act, 1950, being west bengal act 48 of 1950 and which was to the following effect :(ii) sales to a registered dealer--of goods of the class or classes specified in the certificate of ..... materials for the packing of such specified goods.which was substituted for the original sub-section by section 2(ii) of the bengal finance (sales tax) (amendment) act of 1970 being west bengal act 12 of 1970. mr. dutta further referred to form iia as framed under rule 6 of the sales tax rules, in support of his submissions that .....
Tag this Judgment!Court : Kolkata
Reported in : [1989]72STC172(Cal)
..... commerce or manufacture or concern cannot come within the ambit of the definition of 'dealer' in section 2(c) of the bengal finance (sales tax) act, 1941, as amended by the west bengal taxation laws (amendment) act, 1969. it has been further held therein that when a 'person' carries on composite operations the true character of the essential operation has to be ..... next, mr. bose submitted that the petitioner is entitled to agitate this point in reference under section 21 of the bengal finance (sales tax) act, 1941, for determination of pure question of law, as to whether the petitioner is a dealer or not, but the petitioner not having done so, is not entitled to move the writ ..... been and is still not a 'dealer' within the meaning of the bengal finance (sales tax) act, 1941, it had registered itself as a 'dealer' under the provisions of the said act on a mistaken notion of its position under the law and was granted a registration certificate. the club has since been correctly advised as to the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)13ITD410(Kol.)
..... to the provision incorporated in sub-clause (a) of clause (iii) of the proviso to sub-section (1) of section 139, as it stood before it was amended by the taxation laws (amendment) act, 1970. according to him, the provision of section 139(8) was clearly mandatory and there was no scope for any discretion on the part of the ito. he ..... time. he also expressed the view that the income-tax authorities and the tribunal have no jurisdiction on the legality or the constitutionality of the provisions of the act. he referred to the case laws as reported in k.s.venkataraman & co. (p.) ltd. v. state of madras(sc), beharilal shyamsunder v. sales tax officer(sc) and c.t ..... with rectification matters, should not look only at the decisions of the particular high court under whose advisory jurisdiction it acts in order to find out whether that high court has taken different views on the question of law before it. they must consider the decisions of all the high courts and if there is a divergence of judicial .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2002)80ITD69(Kol.)
..... it will be worthwhile to reproduce the relevant legal provision in order to properly appreciate the controversy before us in correct perspective. section 69d, inserted in the it act by the virtue of taxation laws (amendment) act, 1975 w.e.f. 1st april, 1977, reads as follows : "where any amount is borrowed on a hundi form, or any amount due thereon is ..... assessee and the moneylender. in dexan pharmaceuticals (p) ltd.'s case (supra), it is held that 'the drawer cannot himself be the drawee'. it is also settled in law that when drawer and drawee are the same person, that person is not entitled to treat the instrument as a 'bill of exchange'. if, therefore, an instrument, like ..... amount of loan as income only for the reason that of adopting a particular method of receiving it or paying it, than for any other reason. certainly, intention of law cannot be so crude..." while articulating views of hyderabad b bench of this tribunal, in the case of intiaven pharmaceutical (p) ltd v. ito (1984) w itd .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)4ITD545(Kol.)
..... determination of tax was not served on the assessee though it was made on 30-3-1978 within the period of limitation. section 292b was introduced by the taxation laws (amendment) act, 1975 with effect from 1-10-1975 and the purpose of the section was that the assessment shall not be invalid merely by reason of any mistake, defect ..... court if no contrary decision is available. the hon'ble high court has observed-- . . . an authority like an income-tax appellate tribunal, acting anywhere in the country, has to respect the law laid down by the high court, though of a different state, so long as there is no contrary decision of any other high court on that ..... . the order was set aside with a specific direction by the tribunal that the assessment in the case of the assessee be framed afresh in accordance with law. therefore, if the law does not permit the refraining of the assessment, even if the objection raised by the department is presumed to be correct, the assessment cannot be framed. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)14ITD399(Kol.)
..... the assessment would become time barred. the commissioner (appeals) disposed of the matter as under : both these sections (144a and 144b) were inserted by the taxation laws (amendment) act, 1975 with effect from 1-1-1976 on the recommendation of the wanchoo committee. section 144a and section 144b have been enacted for providing pre-assessment guidance ..... company resolved for members' voluntary winding up and two liquidators were appointed accordingly. it is stated that a notice under section 178 of the income-tax act, 1961 ('the act') was given to the ito who, however, did not respond. in the course of beneficial winding up of the affairs of the company, the ..... invoking the provision of section 144b, the finalisation of assessment order would have violated the procedure prescribed in law.after receiving the above instructions, the ito made the assessment under section 143(3)/144b of the act on 18-9-1982.4. the assessee appealed to the commissioner (appeals) and contended that the assessment .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2000)75ITD36Cal
..... apply to assessment made afresh and there is no dispute on this. there was no time-limit in such cases before the provisions of s. 153(2a) were introduced by taxation laws (amendment) act, 1970 w.e.f. 1st april, 1971. as per this new provision, an order of fresh assessment in pursuance of an order under s. 250 is to be made ..... the learned counsel for the assessee as well as its omission to deal with his contention about the appeals being not in accordance with law were mistakes apparent from the record and required the tribunal to amend its order with a view to rectifying the same. on perusing its order dt.29th january, 1990 order the tribunal, according to the ..... within two years from the end of the financial year in which the assessments were set aside as prescribed under s. 153(2a) of the act. as the limitation period according to the provisions of law expired on 31st march, 1991, and as the assessments were completed on 29th january, 1990, they were well within time limits and not barred .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2005)96TTJ(Kol.)1041
..... law, i.e., the it act, that will govern the taxation of income." 52. as already pointed out, an agreement for avoidance of double taxation and prevention of fiscal evasion with netherlands was executed between the republic of india and the kingdom of netherlands which was notified vide notification no. 382(e), dt. 27th march 1989, and amended ..... to each other any substantial changes which have been made in their respective taxation laws." 55. it is thus evident that even the dtaa recognizes the fact that the amendments effected by the respective legislatures after the execution of the dtaa are not affected insofar as they are not repugnant to the specific provisions of ..... is expressed in the aforementioned letters. if the law were not amended, perhaps we would have no difficulty in holding that the ao could not have overlooked the opinion of the board in regard to the taxation of the appellants. so, however, the law has been amended retrospectively. therefore, the only issue that requires to .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal498
..... be of avail only with respect to the period subsequent to 1-10-58. 35. section 15 of the act of 1958, as amended by the central sales tax (second amendment) act of 1958 (referred to earlier), provides as follows: ''every sales tax law of a state shall, in so tar as it imposes or authorises the imposition of a tax on the ..... and not on purchases. it is also to be noted that some of the observations of the taxation enquiry commission have become inappropriate after the amendment of section 15 of the central sales tax act. the reference to section 5(2)(ii) of the bengal act, in this case, is, accordingly inappropriate. the exemption under that provision, if any, may be ..... of list ii, even after the introduction of entry 92a of list i. but because the goods were of special importance to inter-state trade or commerce, even the taxation of intra-state sales of such goods by the states was subjected to the restrictions specified by clause (3) of article 286, which clause was also introduced by the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2006)98ITD158(Kol.)
..... argued that the board had clarified that the industrial undertaking situated in the excluded blocks were eligible to claim deduction under section 80hh upto 10th september 1986 because the taxation laws (amendment & misc. provisions) act 1986 received presidential ascent on the said date. he also submitted that the board also clarified that all areas specified in the eighth schedule were continue to enjoy the ..... to newly established industrial undertaking situated in the districts mentioned in the eighth schedule to the i.t.act. the said schedule specified district udaipur in the state of rajasthan as a "backward district". the a/r further submitted that taxation laws [amendment and misc. provision] act 1986 amended provisions of section 80hh and granted authority to the central government to notify the list of backward .....
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