Court : Supreme Court of India
Reported in : AIR1993SC1991; (1993)111CTR(SC)370; [1993]201ITR611(SC); JT1993(2)SC664; 1993(2)SCALE408; 1993Supp(3)SCC389; [1993]2SCR938
..... are open to review in this appeal. for answering this question one has to have regard to the scheme of chapter xix-a. the sai4 chapter was inserted by the taxation laws (amendment) act, 1975 with effect from april 1, 1976. a somewhat similar provision was contained sub-sections (1a) to (1d) of section 34 of the income tax ..... the matters stated therein and no matter covered by such order shall, save as otherwise provided in chapter xix-a, be re-opened in any proceeding under the act or under any other law for the time being in force. section 245-l declares that any proceedings under chapter xix-a before the settlement commission shall be deemed to be a judicial ..... not receive the income from these trusts. if so, the question of law urged is of mere academic interest and need not be dealt with by us. section 5 of the act is wide enough to bring all such income to tax.39. so far as the plea of double taxation is concerned, the observation made by the commission in that behalf is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1987SC27; JT1986(1)SC749; 1986(2)SCALE708; (1986)4SCC704; [1987]1SCR86; [1987]64STC1(SC); 1987(1)LC54(SC)
..... person.the question is whether this section, as it stood at the material time in the form in which it was introduced by section 17 of the u.p. taxation laws (amendment) act, 1969, was within the legislative competence of the state legislature.4. the only entry under which section 29-a was sought to be brought was entry 54 in list ..... respect of that sale or if no tax is payable in respect thereof.sub-section (5) was added in section 8-a by section 11 of the u.p. taxation laws (amendment) act, 1965 and it read as follows:(5) where a dealer is found not liable to be assessed to tax by reason of his turnover being less than the amount ..... within the legislative competence of the state legislature. section 29-a was inserted in the u.p. sales tax act, 1948 by section 17 of the taxation laws (amendment) act 1969:refund in special cases- notwithstanding anything contained in this act or in any other law for the time being in force or in any judgment, decree or order of any court, where any amount .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC3232; JT1998(6)SC508; 1998(5)SCALE388; (1998)7SCC237; [1998]Supp2SCR18; [1998]111STC420(SC)
..... three years after the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, his liability to pay the turnover tax shall cease unless he becomes again liable to pay the turnover tax under clause (a) or clause (b); (d ..... every dealer who has become liable to pay the turnover tax before the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987 shall, notwithstanding anything contained in clause (a) or clause (b), continue to be so liable until the expiry of three consecutive years commencing from any year ..... clause (a) of sub-section (3) of section of 4 of the west bengal taxation laws (amendment) act, 1987 during each of which his aggregate of the gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941 (ben. act vi of 1941) does not exceed rupees fifty lakhs and on the expiry of such .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IXAD(SC)429; (1997)138CTR(SC)214; [1997]223ITR825(SC); JT1997(1)SC155; 1996(9)SCALE225; (1997)1SCC352; [1996]Supp9SCR775
..... 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 explanation 2 aforesaid), a majority of the high courts in the country had taken the same view though a few high courts have ..... in favour of the assessee and a few high courts taking the contrary view. there was no decision of the supreme court on this question. the taxation laws (amendment) act which introduced the said explanation does not say that the said explanation shall have effect retrospectively. the question is whether the said explanation is merely declaratory ..... however, certified the case under section 261.5. it may be mentioned that explanations 1, 2 and 3 to the above clause were added by the taxation laws (amendment) act, 1984 with effect from april 1, 1985. explanation 2 expressly provides that where an individual is a partner in a firm on behalf of or for .....
Tag this Judgment!Court : Kerala
Reported in : (1999)157CTR(Ker)501; [2000]241ITR168(Ker)
..... sub-section (1) of section 74 or sub-section (3) of section 74a.'5. the legislative history of the provision shows that from april 1, 1985, under the taxation laws (amendment) act, 1984, return of loss must be submitted within the period prescribed by section 139(1). for that purpose, the words 'under section 139' in the section which stood ..... subsection (1) of section 139 for filing the return or within such further time as may be allowed by the income-tax officer. there has been subsequent amendment by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, and the expression 'in accordance with the provisions of sub-section (3) of section 139' has been substituted ..... or under the head 'capital gains', even though he had not submitted a return for the year in which the loss had been incurred. after the amendment, section 22(2a) of the act required the assessee to file a return if (a) the loss was incurred in business, and (b) the income-tax officer had not served him .....
Tag this Judgment!Court : Kerala
Reported in : [2000]241ITR444(Ker)
..... previous year.' 6. the expression 'or for rejuvenation or consolidation of areas used for cultivation of tea' was inserted by the finance act, 1984, with effect from april 1, 1985. so far as the other subsidies are concerned, the taxation laws (amendment) act, 1970, which became operative with retrospective effect from april 1, 1969, specified the scheme for replantation or replacement of tea bushes in ..... indicated above, the question has been referred.4. learned counsel for the assessee submitted that under section 10(30) of the act, which was inserted by the taxation laws (amendment) act, 1970, with retrospective effect from april 1, 1969, subsidy received from the tea board under any scheme was allowed as a deduction. as a matter of clarification, subsidy relating to .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)47CTR(Raj)209; [1985]153ITR221(Raj); 1985WLN(UC)197
..... other high courts taking the same view have been given recognition by the legislature by amending the provisions of section 187 of the i.t. act, 1961. section 33 of the taxation laws (amendment) act, 1984, added the following proviso to sub-section (2) of section 187 of the i.t. act, 1961, with retrospective effect from april 1, 1975 : 'provided that nothing contained ..... death of any of its partners.' 5. it may be pointed out that the present case relates to the assessment year 1978-79 and as the amendment introduced in section 187 of the i.t. act, 1961, has been made effective from april 1, 1975, the same shall be attracted to the present case. thus, even, according to the ..... amended provision of section 187(2) of the i.t. act, 1961, the view taken by the tribunal that there should be two separate assessments, one anterior to the death of one of the partners, mohanlal, .....
Tag this Judgment!Court : Chennai
Reported in : [2001]248ITR654(Mad)
..... questions for our consideration :'(1) whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 274(2) as amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1971, the appellate tribunal was right in holding that the income-tax officer had no jurisdiction to levy penalty under section 271 ..... the income concealed was, in this case, less than rs. 25,000 for each of the assessment year. as the assessment was made after the amendment to section 274(2) of the act, the penalty was leviable by the income-tax officer. the first question referred to us is, therefore, required to be answered in favour of the revenue ..... case for 1969-70 and 1970-71 ?(2) whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the law applicable to the penalty proceedings for the purpose of jurisdiction of the authority to levy under section 271(1)(c) ?'3. the first question has to be answered in .....
Tag this Judgment!Court : Chennai
Reported in : (2008)214CTR(Mad)403
..... the word 'income' in sub-clause (iii) to clause (c) of section 271 prior to its amendment by the taxation laws (amendment) act, 1975, the expression 'amount of tax sought to be evaded' have been substituted. explanation 4 inserted for the purpose of clause (iii) where the expression 'the amount ..... c) relates to the computation of the quantum of penalty.28. the provisions of section 271(1)(c)(iii) prior to april 1, 1976, and after its amendment by the taxation laws (amendment) act, 1975 with effect from april 1, 1976, the later provisions being applicable to the assessment year in question, are substantially the same except that in place of ..... 2004, dated 12.2.2004) issued by the central board of direct taxes, and in the light of the categorical exposition of law as to the scope and ambit of section 271c of the act in the above said judgment of the supreme court, the revenue has not made out any case. we do not find any illegality .....
Tag this Judgment!Court : Chennai
Reported in : (2008)215CTR(Mad)376
..... of the word 'income' in sub-clause (iii) to clause (c) of section 271 prior to its amendment by the taxation laws (amendment) act, 1975, the expression 'amount of tax sought to be evaded' have been substituted. explanation 4 inserted for the purpose of clause (iii) where the expression ' ..... to the computation of the quantum of penalty.28. the provisions of section 271(1)(c)(iii) prior to april 1, 1976, and after its amendment by the taxation laws (amendment) act, 1975 with effect from april 1, 1976, the later provisions being applicable to the assessment year in question, are substantially the same except that in place ..... negligence would not constitute a deliberate act of suppressio veri or suggestio falsi.we may notice that in addl. cit v. jeevan lal sah : [1994]205itr244(sc) this court dealt with the amendment of section 271(1)(c) made in the year 1964 to hold (page 248):even after the amendment of 1964, the penalty proceedings, .....
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