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Mar 18 1971 (HC)

Dhaniram Gupta Vs. Union of India (Uoi) and anr. (No. 1)

Court : Kolkata

Reported in : [1973]89ITR281(Cal)

..... in such a case compliance was impossible but in this case it was not so. simply because there had been a seizure under section 132 of the income-tax act, 1961, section 142 and section 143 do not become inoperative ipso facto. the different sections of a statute should be read harmoniously, if possible. it might be that in a particular case the notice is in such ..... that copies of the documents might be obtained from the income-tax officer. on the 25th august, 1969, messrs. s. k. sawday & co. wrote a letter to the income-tax officer asking for some specified documents. on the 19th january, 1970, notices under sections 142(1) and 143(2) of the income-tax act, 1961, issued by the income-tax officer, were seived on the petitioner. one of the ..... in the case of in re sadarampuranehand, a.i.r. 1931 cal. 729 (cal.) [s.b.] for the proposition that the assessment under section 23(4) ofthe old act corresponding to section 144 of the income-tax act, 1961, was aserious thing and the assessee should be given reasonable opportunity. my attention was also drawn to the decision of the punjab high court in the ..... is another aspect of the matter. if the petitioner's contention is that the petitioner did not have reasonable opportunity, the petitioner should have made an application under section 146 of the income-tax act, 1961. the petitioner did not make such an application. the petitioner has not stated any reason for not making such application. the petitioner moved this application under article .....

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May 15 1981 (HC)

Vimal Chandra Golecha Vs. Income-tax Officer and ors.

Court : Rajasthan

Reported in : 1981()WLN263

..... no. 1) served the impugned notice dated april 11, 1980, on him under section 148 of the act, stating thathe proposed to reassess his income as he had ' reason to believe that your income chargeable to tax for the assessment year 1977-78 has escaped assessment within the meaning of section 147 of the i.t. act, 1961 ', and calling upon him to furnish a return of his ..... , 1981 and ex. k, dated january 15, 1981), requesting respondent no. 2 for the supply, inter, alia, of certified copies of his own statements, recorded during the enquiry under section 142 of the act, photo copies of various documents shown to him during the enquiry and other documents on which the revenue wanted to rely. it appears that respondent no. 2 proceeded to ..... to the assessee, vide letter, ex. h, dated december 5, 1980, with a view to giving him an opportunity of being heard in accordance with the provisions of section 142(3) of the act. the assessing authority (i.e., respondent no. 2) has sworn to an affidavit to the effect that photo copies of all the documents required by the petitioner were supplied ..... of an order of assessment. one of the requirements of making an order of assessment is the holding of an enquiry in accordance with the provisions of section 142. sub-section (3) of section 142 of the act lays down that the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of any enquiry held under that .....

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Dec 04 2000 (HC)

Killick Nixson Limited Vs. the Dy. Commissioner of Income Tax and anr.

Court : Mumbai

Reported in : (2001)165CTR(Bom)280; [2001]248ITR17(Bom)

..... i) in the case of a declarant being a company or a firm, at the rate of thirty-five per cent of the disputed income;' section 90.'90 (1) within sixty days from the date of receipt of the declaration under ..... provisions of section 89 in respect of tax arrear, then, notwithstanding anything contained in any direct tax enactment or indirect tax enactment or any other provision of any law for the time being in force, the amount payable under the scheme by the declarant shall be determined at the rates specified hereunder, namely :- (a) where the tax arrear is payable under the income tax act, 1961 (43 of 1961),- ( ..... section 89, the designated authority shall, by order, determine the amount payable by the ..... j.1. the short question which arises for consideration by this court in this writ petition is : whether the a. o. was authorised and empowered to proceed under section 142(1) of the income tax act in respect of assessment year 1992-1993 after the designated authority passed an order on 19th january, 1999 under the kar vivad samadhan scheme (hereinafter, for the sake of .....

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Jun 30 1980 (HC)

Swadeshi Polytex Ltd. Vs. Income-tax Officer, Special Ward

Court : Allahabad

Reported in : (1981)21CTR(All)54; [1981]127ITR287(All); [1980]4TAXMAN490(All)

..... the audit and intimation was sent to you well in advance. it is not within the provisions of section 142(2a) of the income-tax act, 1961, where the accounts have not been taken for audit. since the auditor has addressed the letter to the commissioner of income-tax and endorsed the copy to you the position was quite clear and you were fully aware of the legal ..... accounts on which such return is based.' 32. clause 44 by which section 142 of the act was proposed to be amended ran as follows (p. 52):'44. in sub-section (1) of section 142 of the income-tax act, for the words, brackets and figures 'or upon whom a notice has been served under sub-section (2) of section 139', the words, brackets and figures 'or to whom a notice ..... has been issued under sub-section (2) of section 139' shall be substituted.'33. the bill, however, contained no ..... ltd., ghaziabad, and in the interest of revenue i am of the opinion that it is necessary to do so, i direct you under section 142(2a) of the i.t. act, 1961, with the previous approval of the commissioner of income-tax, meerut, to get the accounts audited by sri k. annadhanam of m/s. khanna and annadhanam, chartered accountants, new delhi, who has been .....

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Oct 12 2004 (HC)

U.P. Financial Corporation Through Its Managing Director Vs. Joint Com ...

Court : Allahabad

Reported in : (2005)199CTR(All)155; [2006]280ITR100(All)

..... court in the case of swadeshi cotton mills company ltd. (supra) has held as under:-'the exercise of the power to direct special audit under section 142(2a) of the income tax act, 1961, depends upon the satisfaction of the income tax officer with the added approval of the commissioner. but he must be satisfied that the accounts of the assessee arc of a complex nature, and, in ..... u.p. state handloom corporation. its employees and officers have to assist the auditors who have to dig out the old records for the purpose. further, in terms of section 142(2d) of the income tax act, 1961, the expenses of the audit have to be borne by the assessee. therefore, the audit is likely to place substantial financial burden on the assessee. the mere fact ..... ors., : [2002]257itr622(cal) , the calcutta high court' has held as under:-'the twin pre-conditions justifying the special audit under section 142(2a) of the income tax act, 1961, are the nature and complexity of the accounts and the interests of the revenue, before an approval is sought for, the assessing authority must form an opinion as regards the ..... the respondent no. 1 (annexure -v to the writ petition);b - a writ, order 01 direction, including a writ in the nature of mandamus, declaring the provisions of section 142(2a) of the income tax act as null, void, inoperative and unconstitutional; c - any other suitable writ, order or directions, which this hon'ble court may deem fit and proper in the circumstances of the .....

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Feb 12 1973 (HC)

Additional Income-tax Officer Vs. Ponkunnam Traders

Court : Kerala

Reported in : [1976]102ITR366(Ker)

..... transactions in dry ginger is 10% of the turnover.'3. the contention of the assessee, as we have indicated, was that it was entitled to notice (under section 142(3) of the income-tax act of 1961), since materials gathered by the income-tax officer were used in the assessment.4. the counsel for the revenue contended that it was only in respect of materials gathered by the ..... income-tax officer as a result of his enquiry under sub-section (2) of section 142 that he was bound to give the assessee an opportunity of being heard, that the knowledge of the income-tax ..... shall briefly refer to the provisions of the act which we will have to consider in deciding the question. section 142 of the act of 1961 providesfor enquiry before assessment; and sub-sections (2) and (3) of the section read:'(2) for the purpose of obtaining full information in respect of the income or loss of any person, the income-tax officer may make such enquiry as he considers necessary .....

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Sep 15 1997 (HC)

Krishna Mohan Banik Vs. Income-tax Officer

Court : Guwahati

..... article 226 of the constitution, the petitioner has prayed for quashing the notices dated october 27, 1992, and november 13, 1992, issued by the income-tax officer, ward-ii, silchar, under sections 143(2) and 142(1), respectively, of the income-tax act, 1961, for the assessment year 1990-91.2. the facts briefly are that the petitioner, sri krishna mohan banik, is a partner of jagannath bhandar ..... , etc., for the purpose of assessment regarding transfer of case, he stated that section 127 of the income-tax act, 1961, provides a remedy to the assessee when he desires transfer of his assessment file.10. section 142(1) of the income-tax act, 1961, is quoted hereinbelow : '142. (1) for the purpose of making an assessment under this act, the assessing officer may serve on any person who has made a return ..... , should assess the petitioner on transfer of the assessment file to him.9. mr. g.k. joshi, learned counsel appearing for the income-tax department, on the other hand, pointed out that under the provisions of section 142(1) of the income-tax act, 1961, the assessing officer has been vested with the power to require production of books of account relating to a period not more than .....

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Oct 26 2004 (HC)

Dhanesh Gupta and Co. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : (2004)192CTR(Del)612; [2005]272ITR482(Delhi)

..... the bill.(c) with regard to rate prescribed by icai are only for reference; our appointment for special audit under section 142(2a) of the it actit actit act, 1961, in case of p.n. misra group of cases was made by the learned citcitcit(ii), new delhi, based on the scale of fees prescribed by the icai. it was categorically pointed out to then ..... .j.1. these petitions are essentially against the order made by citcitcit under the provisions contained in section 142(2d) of the it actit actit act, 1961 (hereinafter referred to as the act). the order was made on 16th feb., 2000. it may be noted that an order was made earlier under section 142(2a) of the act whereby a chartered accountant was appointed as a special auditor to ..... by the revenue on affidavit in wp(c) 1775 of 2000. in view of these circumstances, we cannot interfere with the order made by the citcitcit on 16th feb., 2000, under section 142(2d) of the act.accordingly, we dismiss both the petitions and we direct that the assesseds shall pay the amount to the chartered accountant within a period of four weeks ..... which is placed on record at p. 34 of wp(c) 1775 of 2000, raising a bill of rs. 9,81,540 including service-tax: after the bill was submitted, the order was made under section 142(2d) of the act on 16th june, 2000, annex. f, which is the order in challenge before this court. it appears that an opportunity was given to .....

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Jul 02 1999 (HC)

Joint Commissioner of Income-tax Vs. I.T.C. Ltd. and anr.

Court : Kolkata

Reported in : [1999]239ITR921(Cal)

..... of operation of the order appointing special auditor. the assessee has challenged the impugned order dated may 4, 1999, on the ground that before issuing of notice under section 142(1) of the income-tax act, 1961, the income-tax officer has not applied his mind, and that it is not possible to comply with the direction referred to in the said notice.2. as both the appeals ..... reads as under (page 638) :'the board have laid down the following guidelines for selection of cases for audit under section 142(2a) of the income-tax act, 1961, 2. as regards companies, only those cases are to be referred for special audit where ; (i) there are reports of misfeasance, gross neglect or breach of duty on the part ..... are connected, whether the accounts of the assessee be audited by the special auditor appointed under section 142(2a) of the act or whether the assessing officer should look into the accounts ..... not possible to ascertain the true profits by the assessing officer. therefore, there was a proposal for the appointment of the special auditor under section 142(2a) of the act. considering the letter of the assessing officer, the commissioner of income-tax has issued the notice to the assessee, as to why the special auditor should not be appointed. after hearing the assessee and considering .....

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Mar 16 2000 (HC)

Eveready Industries India Ltd. Vs. Joint Commissioner of Income-tax (A ...

Court : Guwahati

..... writ of certiorari for quashing the notice dated october 30, 1998/november 2, 1998, under section 148 of the income-tax act, 1961 (for short 'the act'), and the notice dated december 3/4, 1998, under section 142 of the act for the assessment year 1991-92 issued by the joint commissioner of income-tax (assessment), special range ii, guwahati (for short 'the assessing officer'). the petitioner has ..... also prayed for a writ of mandamus commanding the respondents to act according to law and/or ..... view of the above transactions and on scrutiny of the reasons the assessing officer had reason to believe that income chargeable to tax to the tune of rs. 27,25,600 has escaped assessment within the meaning of section 147 of the income-tax act, 1961, during the assessment year 1991-92 for the failure on the part of the assessee to disclose fully ..... and truly all material facts necessary for assessment at the time of assessment proceedings under section 143(3).' 8. dr. pal, learned counsel for the petitioner .....

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