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Judgment Search Results Home  Phrase:income tax act 1961 section 136

Feb 03 2000

P. Soundarya Vs. Income-tax Officer

  • Decided on : 03-Feb-2000

Court : Chennai

Reported in : [2001]249ITR77(Mad)

... has filed the complaint against the revision petitioner, stating that she has committed offences punishable under section 193, indian penal code, read with section 136 of the income-tax act, 1961, section 420, indian penal code, read with section 511, indian penal code, and sections 276c(1) and 277 of the income-tax act, 1961. 4. the complainant has examined p. ws. 1 to 6 and filed exhibits p-1 ... section 420 read with section 511 of the indian penal code and section 193 of the indian penal code, read with section 136 of the income-tax act, 1961, cannot be interfered with. 22. in fine, the conviction and sentence imposed on the revision petitioner under section 420 read with section 511 of the indian penal code and section 139 of the indian penal code read with section 136 of the income-tax act, 1961, ... concurrent findings of the trial court as well as the appellate court that the revision petitioner has committed offences under section 420, indian penal code, read with section 511, indian penal code, read with section 136 of the income-tax act, 1961. 19. learned counsel for the revision petitioner contends that no opportunity was given by the respondent-department to the revision ... also to pay a fine of rs. 3,000, in default, to undergo rigorous imprisonment for four months for the offence under section 193, indian penal code, read with section 136 of the income-tax act, 1961 ; to undergo rigorous imprisonment for six months and also to pay a fine of rs. 500, in default, to undergo ...

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Aug 24 1987

Union of India Vs. Gopal Engineering Works and Ors.

  • Decided on : 24-Aug-1987

Court : Chennai

Reported in : (1988)68CTR(Mad)119; [1988]173ITR206(Mad)

... . 231 of 1984 which is the subject-matter of crl. r. c. no. 922 of 1984 was for offences under section 120b read with sections 193 and 196, indian penal code. and section 276c of the income-tax act, 1961 (43 of 1961) (hereinafter referred to as 'the act'), for the assessment year 1976-77; (2) c. c. no. 232 of 1981 which is the subject-matter of ... section 195, but not for the purposes of chapter xxvi of the code of criminal procedure, 1973 ( ... , contended that the order of the court below could not be legally sustained for the following reasons : (i) section 136 of the income-tax act clearly lays down that any proceedings under the income-tax act before an income-tax authority should be deemed to be a judicial proceeding within the meaning of sections 193 and 228, indian penal code, and that was sufficient to attract the provisions of ... is more or less academic, since the above judgment was pronounced prior to the amending act 32 of 1985, amending section 136 of the act. section 28 of the amending act 32 of 1985 amending section 136 of the act is as follows : ''in section 136 of the income-tax act, the words and figures' and every income-tax authority shall be deemed to be a civil court for the purposes of ...

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Nov 19 1973

Chickanna Silk House and Anr. Vs. State of Madras and Anr.

  • Decided on : 19-Nov-1973

Court : Chennai

Reported in : [1974]95ITR422(Mad)

... march 15, 1966, under exhibit p-22 before p. w 1 is clearly false. section 136 of the income-tax act provides that any proceedings under the said act before an income-tax authority shall be deemed to be a judicial proceeding for purposes of sections 193 and 228 and for the purpose of section 196 of the indian penal code. therefore, exhibit p-22 is a statement made by petitioner no ... search warrant does not bar a prosecution for the specific offence alleged to have been committed by a particular party. section 276(1)(c) of the income-tax act of 1961 provides that if a person, who is called upon undersection 142(1) of the said act to produce or cause to be produced such accounts and documents as are referred to therein, fails to produce ... did not produce those account books to p.w. 1 when he demanded them under section 142 of the income-tax act. in other words, there is intrinsic evidence in the case to show that such account books, in fact, existed. the petitioner commenced the business on november 10, 1961. we are concerned with two periods. the first period is for the year from april ... the court. the (sic) correctness of these findings is canvassed in this revision. 2. petitioners arc dealing in handloom clothes and art silks in salem (sic) district from 1961. they have filed the income-tax return only in the (sic) year 1966, for all the previous years, i.e., from the year commencing (sic) from the time they had commenced business, viz., november ...

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Apr 30 1993

Fourth Income-tax Officer, City Circle III Vs. A.K. Srinivasan

  • Decided on : 30-Apr-1993

Court : Chennai

Reported in : (1994)117CTR(Mad)322; [1994]205ITR205(Mad)

... first charge is under section 420 read with section 511, indian penal code; the second charge is under section 193, indian penal code, read with section 136 of the income-tax act, 1961; the third charge is under section 196, indian penal code, read with section 136 of the income-tax act, 1961; the fourth charge is under section 276c of the income-tax act, 1961; the fifth charge is under section 277 of the income-tax act, 1961, and the sixth charge is also under section 277 of the income-tax act, on the allegations ... that the accused has intentionally fabricated his account books relating to the income-tax assessment ...

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Aug 17 1990

U.P. State Road Transport Corporation Vs. Muniruddin

  • Decided on : 17-Aug-1990

Court : Supreme Court of India

Reported in : [1991(61)FLR656]; JT1990(3)SC494; 1990(2)SCALE250; (1990)4SCC464; [1990]3SCR777; 1990(3)SLJ144(SC); 1990(2)LC496(SC); (1990)3UPLBEC1964

... further enquiry.6. accordingly we direct the corporation to pay the lump sum amount of rs. 35,000/- without deducting income tax. since the respondent is entitled for relief under section 89 of the income tax act, he shall make an application to the concerned income tax officer who shall give the necessary relief without any further enquiry. the appeal is disposed of accordingly. in the circumstances of ... . since the amount would be received in lump sum by the respondent, it may attractthe levy of income tax. but since the amount represents the salary and allowances over the last so many years the respondent may make an application under section 89 of the income tax act for spreading over this lump sum amount. we may also point out that in similar circumstances, this ... court, in sundaram motors pvt. ltd. v. ameerjan and anr2 where the compensation by way of lump sum amount was awarded, observed that the same should be spread over and gave a direction to the concerned income tax officer ... caused prejudice. having examined the findings arrived at by the high court, we are unable to say that the high court has committed any error which warrants interference under article 136 of the constitution.4. the high court decreed the suit for pendente-liteand future pay and allowances and this was passed on 7th may, 1981. it can therefore be seen ...

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Sep 28 2007

Maya Spinners Ltd. Vs. Dy. Commissioner Of Income Tax

  • Decided on : 28-Sep-2007

Court : Income Tax Appellate Tribunal (ITAT) - Indore

... which it was held (head note): assessment-special audit of accounts-nature of direction for special audit-not administrative-is of quasi-judicial nature-notice to assessee to be given-income-tax act, 1961, sections 136, 142(2a), (3), 158bc.ld. counsel for assessee further submitted that no audit report was filed because the auditor refused to audit the accounts which were impounded by the deptt ... has relied upon order of itat, indore bench in the case of dcit v. laxmi trading co. 2 itj 266 in which it was held [head note]: assessment - under section 153 of the income-tax act, 1961 -whether the assessment barred by the limitation of time is valid under the law? - held - no. direction for audit was issued on 11.3.97 and last date ... for submission of audit report was 12.4.97, therefore, asstt. should have been completed within 60 days of such last date for submission of the report as extended by section 153 ... submissions we also rely on the commentary on income-tax act by sampath ayanger, 9^th edition, fourth volume, page 5604. while dealing with clause (iii) of explanation 1, the author states that the said explanation provides for exclusion of the period commencing from the date on which the ao directs (as per proviso to section 142(2a) served) the assessee to get his ...

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Apr 08 1993

Hiralal Banka and Ors. Vs. Mr. P.S. Bose and Ors.

  • Decided on : 08-Apr-1993

Court : Kolkata

Reported in : 1995(1)ALT(Cri)7,(1993)2CALLT299(HC),98CWN396

... revisional application. the f.i.r. was recorded at the delhi special police establishment, cbi, scb, calcutta branch on 27th june, 1989 under sections 120b/420/468/471 i.p.c. and sections 277/278 of the income tax act, 1961 on the basis of information reported in writing by one sri p.s. bose, inspector of police, cbi, scb, calcutta who also took ... wholly based on those very offences which in view of the special provisions of law the police is not empowered to investigate. the salutary provisions of sections 279, 279a, 136 of the income tax act and section 195 of the code of criminal procedure which the legislature in its wisdom thought it fit to enact for a wholesome purpose, will mutually stand scrapped ... 5. now let us look to the offences under the indian penal code as in-duded in the f.i.r. in this connection section 136 of the income tax act deserves consideration and is therefore re-produced below :'section 136. proceedings before income tax authorities to be judicial proceedings.-any proceeding under this act before an income tax authority shall be deemed to be a judicial proceeding within the meaning of ... includes a tribunal constituted by or under a central, provincial or state act if declared by that act to be a court for the purposes of this section.'8. section 136 of the income tax act read with section 195 cr. p.c therefore makes it clear that the proceeding for assessment of income tax before an income tax authority is deemed to be a proceeding before a civil court and ...

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Sep 15 1992

Vinod Kumar Vs. Income-tax Officer and Ors.

  • Decided on : 15-Sep-1992

Court : Himachal Pradesh

Reported in : (1993)114CTR(HP)16,[1993]200ITR79(HP)

... september 23, 1974. he also gave a penalty notice under section 274/271(1)(c) of the income-tax act, 1961 (hereinafter referred to as 'the act'), for concealment of particulars of income, to naubat rai.3. in the appeal filed by naubat rai, the appellate assistant commissioner of income-tax, ludhiana range, ludhiana, upheld the findings of the income-tax officer that messrs. tourist hotel was being run by the ... criminal procedure codecriminal procedure codecriminal procedure code is duly complied with in respect of the offence under section 177 of the indian penal code.17. so far as section 195(1)(b) of the criminal procedure codecriminal procedure codecriminal procedure code is concerned, it is to be read with section 136 of the act whereby any proceeding under the said act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of ... sections 193 and 228 and for the purposes of section 196 of the indian penal code and every income-tax authority shall be deemed to be a civil court for the ...

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Mar 07 1995

R. Vijayalakshmi and another Vs. Income-tax Officer

  • Decided on : 07-Mar-1995

Court : Chennai

Reported in : [1995]216ITR385(Mad)

... and 200 of the indian penal code and under sections 276c(1), 277 and 278 of the income-tax act, 1961. 2. the facts of the case set out in the complaint of the respondent-income-tax officer are almost admitted by the petitioners. the petitioners are husband and wife and they are income-tax assessees. on november 17, 1984, the officials of the income-tax department made a search in their house ... forward this form to the income-tax department for acting upon that document to find out the source of income. hence, there is scope to argue that exhibit p-9, the document prescribed under the income-tax act, was fabricated for being used to evade the tax payable to the income-tax department and as the proceedings before the income-tax department are judicial proceedings as mentioned in section 136, income-tax act, there is prima facie ... evidence for framing charges under section 193, indian penal code also. in mahabir prasad saraogi v. state of bihar : [1979]120itr663 ...

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Jul 16 2007

P. Soundarya Vs. Chief Commissioner of Income-tax and Anr.

  • Decided on : 16-Jul-2007

Court : Chennai

Reported in : [2008]300ITR70(Mad)

... .p. no. 11191 of 2006 and for further orders.2. brief facts leading to the writ petition are as follows:the petitioner had filed an application under section 230a(1) of the income-tax act, 1961, on may 12, 1983, for issue of a certificate in her favour for settling the property bearing door no. 20, first cross street, lake area, ... consideration of rs. 3,30,000.3. in those circumstances, the income-tax department filed a complaint against the petitioner punishable under section 193 of the income-tax act, read with section 136 of the income-tax act, read with sections 420 and 511 of the indian penal code and also under section 276c(1) and 277 of the income-tax act. the economic offences court, in eocc no. 36 of 1984, found ... that the petitioner was guilty, both under the provisions of the income-tax act and offences under the ... is not a fit case for withdrawal of prosecution under the indian penal code offences.11. section 279 of the income-tax act deals with the prosecution of a person, at the instance of the chief commissioner or the commissioner of income-tax. as per section 279(2) of the income-tax act, any offence under this chapter may either before or after initiation of proceedings, be ...

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