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

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)

... 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 ... 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 ... Income-tax Department under six charges - the 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 ...

Feb 03 2000

P. Soundarya Vs. Income-tax Officer

  • Decided on : 03-Feb-2000

Court : Chennai

Reported in : [2001]249ITR77(Mad)

... income-tax on the balance sale consideration of Rs. 3,30,000. It is under the said circumstances, the complainant 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 ... 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 ... Section 136 of the Income-tax Act, 1961, are confirmed and the criminal revision petition filed by the revision petitioner against the said conviction and sentence is dismissed. The conviction and sentence imposed against the revision petitioner for the offences under Section 276C(1) and Section 277 (two counts) of the Income-tax Act, 1961, are set aside and the accused shall stand acquitted of the abovesaid offences under the Income-tax Act, 1961 ...

Sep 12 1988

Dr Baliram Waman Hiray Vs. Justice B. Lentin and Ors.

  • Decided on : 12-Sep-1988

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)

... 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 ... Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which the CrPC, 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 a Civil Court for the purposes of Section ... 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 ...

Aug 27 1973

Gulab Chand Sharma Vs. H.P. Sharma etc.

  • Decided on : 27-Aug-1973

Court : Delhi

Reported in : ILR1974Delhi190; [1974]95ITR117(Delhi)

... section 37(4) of the Income-Tax Act, 1922 corresponding to section 136 of the Income-Tax Act, 1961 was that the proceeding before the Income-Tax Officer had to be treated as 'proceeding in any court' within the meaning of section 195(1)(b) of the Criminal Procedure Code. The making of the complaint by the Income-Tax Officer, thereforee, satisfies the requirement of section ... Income-Tax Act, 1922 corresponding to section 136 of the Income-Tax Act, 1961 was that the proceeding before the Income-Tax Officer had to be treated as 'proceeding in any court' within the meaning of section 195(1)(b) of the Criminal Procedure Code. The making of the complaint by the Income-Tax Officer, thereforee, satisfies the requirement of section 195(1)(b) Criminal Procedure Code in respect of the complaint under section ... Act before an Income-Tax Officer 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. In Lalji Haridas v. State of Maharashtra : 1964CriLJ249 it was held by the Supreme Court that the effect of section 37(4) of the Income-Tax Act, 1922 corresponding to section 136 of the Income-Tax Act, 1961 ...

Sep 16 1971

Commissioner of Income Tax, Gujarat Vs. Distributors (Baroda) (P) Ltd. ...

  • Decided on : 16-Sep-1971

Court : Supreme Court of India

Reported in : AIR1972SC288; (1972)4SCC353; [1972]1SCR726

... 2 to Section 23A. The Act contains many mind-twisting formulas but Section 23A along with some other Sections takes the place of pride amongst them. Section 109 of the 1961 Income-tax Act which has taken the place of old Section 23A of the Act is more understandable and less abstruse. But in these appeals we are left with Section 23A of the Act.16. Clause (i) of Explanation 2 to Section ... get over that difficulty, the Commissioner of Income-tax, Gujarat invoked our jurisdiction under Article 136 of the Constitution to appeal against the judgment of the High Court. Civil Appeals Nos. 1313-1316 of 1971.2. The assessee is a Private Limited Company and the concerned assessment years are 1957-58, 1959-60, 1960-61 and 1961-62. The only question for decision ... in the main Section 23A and the expression 'in the case of a company whose business consists wholly or mainly in the dealing in or holding of investments' in Clause (i) of Explanation 2 to Section 23A. The Act contains many mind-twisting formulas but Section 23A along with some other Sections takes the place of pride amongst them. Section 109 of the 1961 Income-tax Act which has ... and the concerned assessment years are 1957-58, 1959-60, 1960-61 and 1961-62. The only question for decision in these appeals is whether the assessee company comes within the scope of Section 23-A of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the Act) ?3. The assessee company was incorporated on October 11, 1941. The object clause ...

Dec 05 1975

Ajantha Industries and Ors. Vs. Central Board of Direct Taxes, New Del ...

  • Decided on : 05-Dec-1975

Court : Supreme Court of India

Reported in : AIR1976SC437; [1976]102ITR281(SC); (1976)1SCC1001; [1976]2SCR884; 1976(8)LC157(SC)

... Income-tax Act Their assessments have been made for a number of years in Nellore District in the usual course. On January 23, 1973, the Central Board of Direct Taxes (briefly the Central Board) sent a notice to (the appellants under Section 127 of the Income-tax, Act, 1961 (briefly the Act) proposing to transfer their case files 'for facility of investigation' from the respective Income-tax Officer at Nellore to the Income-tax ... Section 127(1). We are unable to accept this submission.10. The reason for recording of reasons in the order and making these reasons known to the assessee is to enable an opportunity to the assessee to approach the High Court under its writ jurisdiction under Article 226 of the Constitution to even this Court under Article 136 ... Income-tax Officer to another. Such transfer may be made at any stage of the proceedings, & shall not render necessary the re-issue of any notice already issued by the Income-tax Officer from whom the case is transferred.The Successor section under the Income-tax Act, 1961 is Section 127 and the same may be set out:Transfer of cases from one Income-tax ...

May 13 1998

M/s. Hasimara Industries Ltd. Vs. Commissioner of Income Tax West Beng ...

  • Decided on : 13-May-1998

Court : Supreme Court of India

Reported in : AIR1998SC2349; [1998]231ITR842(SC); JT1998(4)SC53; 1998(3)SCALE598; (1998)5SCC33

... made once for all it was not capital in nature and attracted the deduction under Section 37 of the Income Tax Act.8. Again, the teamed counsel for the assessee relied upon the decision in Commissioner of Income Tax, Kerala vs . Malayalam Plantations Ltd. : [1964]53ITR140(SC) wherein estate duty was paid on the ... by special leave under Article 136 of the Constitution of India is preferred by an assessee under the Income Tax Act against an order made on 29th August, 1986 by the High Court of Calcutta in Income Tax Reference No. 683 of 1979. The question that fell for consideration of the High Court is ... in order to gain an enduring benefit out only to augment income in the course of its ordinary business and sought exemption was not capital in nature being allowable as revenue expenditure and in terms of Section 37 of the Income Tax Act.6. The learned counsel for the Department contended that in ... week and in those circumstances the price paid was held to be in the nature of revenue expenditure in terms of Section 10(2)(xv) of the Indian Income Tax Act, 1952 and not deductible. The test adopted in that case is the nature of the advantage in a commercial sense ... Income Tax : [1980]124ITR1(SC) certain loom hours were purchased by one member of an assessee from another member and the members in the Association had bound themselves to work their mills for limited hours per week and in those circumstances the price paid was held to be in the nature of revenue expenditure in terms of Section ...

Sep 26 1988

S. VAIDYANATHAN, INCOME-TAX OFFICER Vs. DR. B. MATHURAM AND SONS AND O ...

  • Decided on : 26-Sep-1988

Court : Chennai

Reported in : (1989)76CTR(Mad)80; [1989]179ITR463(Mad)

... Income-tax Officer acting as a court under section 195, Criminal Procedure Code, does not, in any manner, aggravate the situation of the accused. Therefore, the amendment of section 136 of the Income-tax Act, 1961, by the Finance Act, 1985, with retrospective effect is proper and valid. On the facts in this case, the reading of the complaint would show that the Income-tax Officer did not act ... Income-tax Officer has been always present to file a complaint for offences under section 193 and 196, Indian Penal code, but he could not act as a court in filling the complaint. The fact of the Income-tax Officer acting as a court under section 195, Criminal Procedure Code, does not, in any manner, aggravate the situation of the accused. Therefore, the amendment of section 136 of the Income-tax Act, 1961 ... section 193 and 196, Indian Penal code, but he could not act as a court in filling the complaint. The fact of the Income-tax Officer acting as a court under section 195, Criminal Procedure Code, does not, in any manner, aggravate the situation of the accused. Therefore, the amendment of section 136 of the Income-tax Act, 1961, by the Finance Act, ... section 136 of the Income-tax Act, 1961, by the Finance Act, 1985, with retrospective effect is proper and valid. On the facts in this case, the reading of the complaint would show that the Income-tax Officer did not act as a court, nor did he purport to act as a court. The complainants name reads as follows : 'Thiru S. Vaidyanathan, Income-tax ...

Sep 05 1969

S. Sannana Chetty & Sons and Ors. Vs. Third Income-tax Officer

  • Decided on : 05-Sep-1969

Court : Chennai

Reported in : [1970]76ITR177(Mad)

... income-tax assesses within the jurisdiction of the third Income-tax Officer, Circle I, Salem. The partners of the said firm are: (1) S. Mari Chetty, (2) S. Arunagiri Chetty, and (3) S. Rajanna Chetty (petitioners (2) to (4)). They were also assessed to income-tax.4. In response to a notice under Section 139(2) of the Income-tax Act, 1961, the petitioners filed a return of income ... Income-tax Act will be deemed to be judicial proceedings in relation to prosecutions under Sections 193, 228 and 196 of the Indian Penal Code. It is contended by the learned counsel that Section 136 of the Act should be given a wider interpretation and according to him whatever proceedings the income-tax authorities take must be deemed to be judicial proceedings without which an offence under Section 193 or Section ... (4)). They were also assessed to income-tax.4. In response to a notice under Section 139(2) of the Income-tax Act, 1961, the petitioners filed a return of income dated 25th July, 1964, for the assessment year 1963-64, and presented the same to the Income-tax Officer on 6th August, 1964, ... Income-tax Officer and corruptly used the same as genuine evidence and have, therefore, committed offences punishable under Sections 193 and 196 read with Section 120B, Indian Penal Code.7. The District Magistrate took cognizance of the case and issued processes to the petitioners-accused. The petitioners-accused raised a preliminary objection questioning the validity of Section 277 of the Income-tax Act, 1961 ...

Apr 02 1993

Jyotendrasinhji Vs. S.I. Tripathi and others

  • Decided on : 02-Apr-1993

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

... Bihar Agricultural Income Tax Act, 1948, a Bench of this Court comprising J.L. Kapur, M. Hidayatullah and J.C. Shah, JJ. took a similar view in Ram Swaroop Das v. The State of Bihar : [1961]42ITR770(SC) , even though that Act and did not contain a provision similar to Section 166. Section 13 of the Bihar Act provided:Where any person holds land, from which agricultural income is ... if any principles are decided by the Commission, they do not bind the Income Tax authorities in proceedings relating to subsequent years. The order of the commission is relevant to and is confined only to the assessment years to which it relates. The jurisdiction of this court under Article 136 in an appeal against the orders of settlement commission must be conditioned by ... which Section 166 among other provisions was enacted.31. In another case arising under the Bihar Agricultural Income Tax Act, 1948, a Bench of this Court comprising J.L. Kapur, M. Hidayatullah and J.C. Shah, JJ. took a similar view in Ram Swaroop Das v. The State of Bihar : [1961]42ITR770(SC) , even though that Act and did not contain a provision similar to Section 166. Section ... the A.A.C. acted contrary to Rule 46(2) of the Income Tax Rules in admitting the additional grounds and in looking into new material. Accordingly it set aside his orders and remitted the appeals back to A.A.C. It is at this stage that the appellant approached the settlement commission under chapter XIX(A) of the Income Tax Act, 1961.7. We may now ...

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