Court : Allahabad
Reported in : (1989)79CTR(All)76; [1989]180ITR448(All); [1989]47TAXMAN13(All)
..... were referred to the inspecting assistant commissioner who passed an order of penalty on november 29, 1971. meanwhile, as section 274(2) of the act had been amended by the taxation laws (amendment) act of 1970 with effect from april 1, 1971, the inspecting assistant commissioner did not have jurisdiction to impose the penalty in such a matter. on ..... 12. the decisions referred to above dealt with a problem similar to the one with which we are concerned, but resulting from the amendment in sub-section (2) of section 274, by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, to provide for reference to the inspecting assistant commissioner only in such cases in which ..... he had no jurisdiction as he was divested of it, inasmuch as sub-section (2) of section 274 of the act was deleted with effect from april 1, 1976, by section 66 of the taxation laws (amendment) act, 1975. in this view of the matter, the tribunal did not address itself, on merits, to the question whether .....
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 : Madhya Pradesh
Reported in : [1989]179ITR307(MP)
..... in the light of the amendments made in section 275 by the taxation laws (amendment) act, 1970, and the taxation laws (amendment) act, 1975. reliance was placed on the decision of the rajasthan high court in cit v. shiv das sire mat . in our opinion, the amendments made in section 275 of the act by the taxation laws (amendment) act, 1970, or the taxation laws (amendment) act, 1975, would have ..... aggrieved by the order passed by the tribunal, the revenue sought reference and it is at the instance of the revenue that the aforesaid question of law has been referred to this court for its opinion.3. now, from the facts found by the tribunal, it is clear that though the initial ..... sohani, actg. c.j.1. by this reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), the income-tax appellate tribunal, jabalpur bench, jabalpur, has referred the following question of law to this court for its opinion :'whether, on the facts and circumstances of the case, the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1985)48CTR(MP)145; [1985]156ITR554(MP)
..... -tax act, 1961, has been amended and contended that this amendment has been given retrospective effect and as this amendment act itself received the assent of the president in september, 1984, the ..... question which is not referred, i.e., as to whether this amendment will or will not be applicable to the facts of this case.4. section 33 of the taxation laws (amendment) act, 1984, reads :'33. amendment of section 187.--in section 187 of the income-tax act, to sub-section (2), the following proviso shall be added ..... facts and in the circumstances of the case, thetribunal committed an error of law in holding that only one assessmenthas to he made in the entire previous year ?2. learned counsel for the assessee drew our attention to section 33 of the taxation laws (amendment) act, 1984, by which sub-section (2) of section 187 of the income .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]226ITR718(MP)
..... benefit under section 80l. hence, the petitioner has challenged the validity of sub-section (3) of section 80l introduced by the taxation laws (amendment) act, 1984.3. in view of the amendment by act of 1984 with effect from april 1, 1976, a notice was issued to the assessee under section 148 read with section 147 of ..... which he is a partner. the petitioner claimed deduction under section 80l of the act. it was disallowed by the income-tax officer on the ground that section 80l was amended by the insertion of sub-section (3) of the taxation laws (amendment) act, 1984, with retrospective effect from april 1, 1976. it was clarified that for ..... counsel for the respondents, submitted that sub-section (3) to section 80l introduced by the taxation laws (amendment) act, 1984, is only clarificatory in nature and does not in any way operate in an arbitrary manner or violate any provision of law. shri nema, learned senior advocate, and shri rawat, learned counsel appearing for the petitioner, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC489; (1976)1SCC660; [1976]37STC423(SC); 1976(8)LC163(SC)
..... .2. in view of the definition of the word 'business' in section 2 of the rajasthan sales tax act (act no. 29 of 1954) as introduced with the retrospective effect by the rajasthan taxation laws (amendment) act, 1965 (act no. 9 of 1965), the high court held that the sales of unserviceable materials were exigible to tax. the ..... firm or association which carries on such business....3. as already indicated by section 2 of the rajasthan taxation laws (amendment) act, 1965 (act, no. 9 of 1965) section 2 of the rajasthan sales tax act, 1954 (rajasthan act no. 29 of 1954 ) was amended. clause (cc) of section 2 revised:'business' includes-(i) any trade, commerce or manufacture or ..... definition of the terms 'dealer' in section 2(f) of the above act, so far as it is material, runs:'dealer' means .....
Tag this Judgment!Court : Delhi
Reported in : (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)
..... 1-11-2002 up to 31-08-2003. it appears to us that this may have been for the reason that by virtue of the taxation laws (amendment) ordinance, 2003, subsequently cemented by the taxation laws (amendment) act, 2003, the rate of interest stood reduced to 0.5 per cent per month with effect from 8-9-2003. accordingly, interest at ..... this period has been successively reduced by parliament, since section 132b as originally inserted into the act by income tax (amendment) act, 1965 specified the period to be six months. this period was thereafter reduced to 120 days by virtue of finance act, 2002. obviously, parliament is mindful of the fact that where assets and money belonging to ..... from whose custody they were seized after satisfaction of the tax liability existing against such person. at that time, i.e. prior to the amendments brought about by the finance act 2002, section 132b(4)(b) envisaged payment of simple interest at the rate of 15 per cent per annum on the retained money computed 'from .....
Tag this Judgment!Court : Delhi
Reported in : (2001)169CTR(Del)240; [2001]251ITR386(Delhi)
..... last day of the previous year of the family relevant to the assessment year for which the individual is to be assessed under sub-section (2).'8. after amendment by the taxation laws (amendment) act, 1975, with effect from 1-4-1976, the provision read as follows :'(b) the income derived from the converted property or any part thereof shall be ..... valuation date of the family relevant to the assessment year for which the individual is to be assessed under subsection (1a).' 11. section 4 of the wealth-tax act, as introduced by the taxation laws (amendment) act, 1975, with effect from 1-4-1976 :'4. net wealth to include certain assets.--. . . (1a) where, in the case of an individual being a ..... to take note of the provisions of section 64(2) and section 4(1a) as they stood at different points of time.7. section 64 as per the taxation laws (amendment) act, 1970, with effect from 1-4-1971 :'(2) where, in the case of an individual being a member of a hindu undivided family any property having been .....
Tag this Judgment!Court : Chennai
Reported in : [2001]248ITR516(Mad); (2001)1MLJ294
..... the said decision is also not helpful to the petitioner-company.13. i have already referred to that section 220(2a) of the income-tax act, 1961, was inserted by the taxation laws (amendment) act, 1984, with effect from october 1, 1984. accordingly, prior to the introduction of the said provision, there was no power to waive the interest ..... the request of the petitioner-company could have been considered. there is no dispute that the voluntary disclosure act, 1976, was enacted in 1976 and section 220(2a) was introduced in the income-tax act, 1961, by the taxation laws (amendment) act, 1984, with effect from october 1, 1984. as rightly contended on the side of the revenue, ..... the voluntary disclosure act, 1976, was in operation for a limited period of time and was also a self- .....
Tag this Judgment!Court : Kolkata
Reported in : 1984(2)CHN78,88CWN1002,[1985]155ITR281(Cal)
..... it is constitutional.'23. this decision also is not of any assistance to mr. gooptu. section 8 of the bengal amusements tax act, 1922, as amended by the west bengal taxation laws (amendment) act, 1981, authorises the state government to exempt entertainment by general or special order from payment of entertainment taxes, show taxes, surcharges or ..... per ticket per show though the exemption in regard to group theatre, amateur theatre or amateur jatra continued.12. by the west bengal taxation laws (amendment) act, 1981, section 8 of the said act of 1922 was substituted as follows :'8. the state government may, for social, educational or scientific purposes, by general or special ..... and (c) of old section 8 for the purpose of classification would be contrary to all recognised principles of law.24. the law is well settled in regard to amending statutes, viz., where an amending act alters the language of the principal statute, the alteration must be taken to have been deliberately made. the change .....
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