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Sep 28 2007 (TRI)

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

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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Aug 24 1987 (HC)

Union of India Vs. Gopal Engineering Works and ors.

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 ..... 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 ..... section 195, but not for the purposes of chapter xxvi of the code of criminal procedure, 1973 (2 ..... question 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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Apr 08 1993 (HC)

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

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 ..... 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 will .....

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Nov 19 1973 (HC)

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

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 ..... 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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Sep 15 1992 (HC)

Vinod Kumar Vs. Income-tax Officer and ors.

Court : Himachal Pradesh

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

..... 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 ..... of chapter xxvi of the code of criminal procedure. as such, the income-tax officer, mandi, is a civil court as provided under sub-section (3) of section 195 of the code of criminal procedure and he has made the complaint in writing. section 136 of the act was amended by the finance act of 1985 with retrospective effect from april 1, 1974, and it ..... 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 .....

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Mar 07 1995 (HC)

R. Vijayalakshmi and Another Vs. Income-tax Officer

Court : Chennai

Reported in : [1995]216ITR385(Mad)

..... 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 ..... charges against these petitioners for the offences under sections 34, 37, 114, 120b, 177, 193, 196, 199 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 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 .....

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Jul 16 2007 (HC)

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

Court : Chennai

Reported in : [2008]300ITR70(Mad)

..... w.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, nungambakkam ..... 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 ..... 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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Feb 01 1990 (HC)

P. Jayappan Vs. First Income-tax Officer

Court : Chennai

Reported in : [1992]195ITR470(Mad)

..... case, filed by recalling p. w. 1. the offences in both the cases were under sections 193 and 196 of the indian penal code, read with section 136 and section 276(c) of the income-tax act for assessment orders for different assessment years. 2. on the prosecution filing the above petitions for ..... padmini jesudurai, j.1. these two revisions have been filed by the same accused facing trial in two cases filed by the income-tax department for the offence under the income-tax act. crl. r. c. no. 314 of 1986 is against the order passed by the learned magistrate in crl. m. p ..... the petitioner, would reiterate the same objections that had been urged before the trial court through the counter, while the learned special public prosecutor for income-tax cases, relying upon the decision in jamatraj kewalji govani v. state of maharashtra, : 1968crilj231 , would contend that the documents being necessary for ..... prosecution case and turned down the request of the prosecution. the learned judge had dealt, in extension, with the two parts of section 311 of the criminal procedure codecriminal procedure codecriminal procedure code, the first part dealing with the wide discretion of the trial court, to recall or re-examine any ..... wherein the court had emphasized the wide discretion given to the trial court to act as the exigencies of justice required. emphasis was laid on the repeated use of the word 'any' throughout section 540 (the present provision is section 311, cr. p. c.). it was also laid down that there .....

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Apr 30 1993 (HC)

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

Court : Chennai

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

..... 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 years ..... decision in associated industries v. first ito : [1982]134itr565(mad) , rendered by a learned single judge of this court. he would submit that the question of interpretation of sections 136 and 131 of the income-tax act, 1961, was not at all considered in the light of the decision of the supreme court in lalji haridas v. state of maharashtra : 1964crilj249 , and the observations are purely .....

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Sep 12 1988 (SC)

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

..... law brought about by sub-section (3) of section 195 of the code, the learned counsel contends that parliament had to step in and expressly amend section 136 of the income-tax act, 1961 to put the matter beyond controversy. sec. 136 of income-tax act, 1961 as originally enacted provided by legal fiction that 'any proceeding under this act before an income-tax authority shall be deemed to ..... be a judicial proceeding within the meaning of sections 193 and 220 and for the purposes of section 196 of the indian penal code, 1860'. interpreting section 136 ..... in parenthesis added by the finance act, 1985 introducing the following change in section 136 of the income-tax act, 1961 w.e.f. april 1,1974 from which the crpccrpccrpc, 1973 came into force. section 28 of the finance act amended section 136 of the income-tax act, and it was provided that the words 'and every income-tax authority shall be deemed to be ..... adopted different methods to achieve the same end, he drew our attention to section 23 of the workmen's compensation act, 1923 and section 18 of the payment of wages act, 1936 where, like section 136 of the income-tax act, 1961 as now amended by section 28 of the finance act, 1985 the analogous provision which, he says, is combination of two .....

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