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Search Results Judgments > 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 ...

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 Sec. 136 of Income-tax Act, 1961 as originally enacted provided by legal fiction that 'any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of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 ... 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 ... 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 ...

Feb 03 2000

P. SOUNDARYA Vs. INCOME TAX OFFICER

  • Decided on : 03-Feb-2000

Court : Chennai

Reported in : (2001)168CTR(Mad)447; [2001]113TAXMAN534(Mad)

... 136 of 1984. 2. The revision petitioner, Mrs. P. Soundarya, is the sister of Kumari R. Jayapratha, a well-known film actress in Telugu and Tamil movies, and is residing with her at Door No. 1, Hindi Prachara Sabha Road, T. Nagar, Madras-17. In the course of the search made in pursuance of the action taken under section 132 of the Income Tax Act, 1961 ... not liable to answer the claim made by the income-tax department.14. In Income Tax Officer v. Gadamsetty Nagamaiah Chetty : [1996]219ITR263(AP) , the High Court of Andhra Pradesh has held as follows:'The punishment under clauses (i) and (ii) of section 277 of the Income Tax Act, 1961, arises only if there is any evasion of tax, otherwise the question of imposing punishment does not arise ... Door No. 1, Hindi Prachara Sabha Road, T. Nagar, Madras-17. In the course of the search made in pursuance of the action taken under section 132 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), on 17-2-1983, a statement was recorded from the revision petitioner with regard to the purchase of the house bearing Door No. 20, ... the offences proved against the revision petitioner under section 420 read with sections 511 and 193 of the IPC, read with section 136, of the Income Tax Act, cannot be interfered with.19. In fine, the conviction and sentence imposed on the revision petitioner under section 420, read with section 511 and section 193 of the IPC, read with section 136 of the Income Tax Act, are confirmed and the criminal revision ...

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)

... 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 Crl. R C No. 918 of 1984 was for offences under section 120B read with sections 193 and 196, Indian Penal Code, and sections 276C and 277 of the Income-tax Act for ... before the income-tax authority. 12. It is equally true that the above 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 ... 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 Crl. R C No. 918 of 1984 was for offences under section 120B read with sections 193 and 196, Indian Penal Code, and sections ... income and thereby evade income-tax. Complaints were filed before the trial court for the three assessment years which were numbered as follows : (1) C. C. No. 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 ...

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 ...

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

... misdeclaration of about Rs. 7,10,000/- of unaccounted/unexplained money and proportionate evasion of income tax liability. The above facts prima facie disclose commission of offences punishable Under Sections 120B read with Sections 420, 468, 471 I.P.C. and Sections 277 and 278 of the Income Tax Act, 1961. What is described above in this paragraph is the reflection of the allegations in the ... 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 Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code (45 of 1860) and every income tax authority ... punishable Under Sections 120B read with Sections 420, 468, 471 I.P.C. and Sections 277 and 278 of the Income Tax Act, 1961. What is described above in this paragraph is the reflection of the allegations in the F.I.R.3. From a reading of the F.I.R. it is evident that the matter relates to submission of income tax return at ... 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 ...

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 ...

Jun 22 2005

Motorola Inc., Erisson Radio Vs. Deputy C.I.T.

  • Decided on : 22-Jun-2005

Court : Income Tax Appellate Tribunal (ITAT) - Delhi

Reported in : (2005)96TTJ(Delhi)1

... Section 2(9) of the New Act. The year in which the income of the previous year is assessed and the tax is paid, is called the "assessment year". For appreciating the scheme of "assessment", we refer to the following comparative provisions of the two Acts i.e. old and new:The Indian Income-tax Act. 1922. Income-tax Act, 1961.Section 22(1) The Income-tax Officer Section ... the Supreme Court in the case of SC Employees Welfare Association (supra) has been extracted:- "Different considerations apply when a special leave petition under Article 136 of the Constitution is simply dismissed by saying '"dismissed", and an appeal provided under Article 133 is dismissed also with the words "the appeal is ... Acts i.e. old and new:The Indian Income-tax Act. 1922. Income-tax Act, 1961.Section 22(1) The Income-tax Officer Section 139(1) Every person, if his totalShall, on or before the 1st day of May income or the total income of any otherIn each year, give notice, by publication person in respect of which he is assessableIn the prescribed manner, requiring under this Act during the previous yearEvery person whose total income ... tax is paid, is called the "assessment year". For appreciating the scheme of "assessment", we refer to the following comparative provisions of the two Acts i.e. old and new:The Indian Income-tax Act. 1922. Income-tax Act, 1961.Section 22(1) The Income-tax Officer Section 139(1) Every person, if his totalShall, on or before the 1st day of May income or the total income ...

Jun 13 1991

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

  • Decided on : 13-Jun-1991

Court : Chennai

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

... Income-tax Act, 1961, read with section 278 C thereof; against Smt. G. Indira, wife of Shri G. S. R. Krishnamurthi for offences under section 278 of the Income-tax Act, 1961; against Shri G. Adhiseshagiri Rao for offences under sections 277 and 278 of the Income-tax Act, 1961; against Shri A. K. Velan for the assessment year 1983-84 for offences under sections 276C(1), 277 and 278 of the Income-tax Act, 1961 ... 136 of the Constitution for special leave to appeal against the order of the High Court. 51. Their Lordships of the Supreme Court, while dismissing the special leave petition, held (page 696 and 697) :'The pendency of the reassessment proceedings could not act as a bar to the institution of criminal prosecution of the offences punishable under section 276C or section 277 of the Income-tax Act, 1961 ... sections 276C(1), 277 and 278 of the Income-tax Act, 1961, read with section 278 C thereof; against Smt. G. Indira, wife of Shri G. S. R. Krishnamurthi for offences under section 278 of the Income-tax Act, 1961; against Shri G. Adhiseshagiri Rao for offences under sections 277 and 278 of the Income-tax Act, 1961; against Shri A. K. Velan for the assessment year 1983-84 for offences under sections ...

Apr 28 1961

Smt. Ujjam Bai Vs. State of Uttar Pradesh

  • Decided on : 28-Apr-1961

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

... sections 1 and 2 of section 64 of Indian Income tax Act. The question decided therefore was that the Central Board of Revenue acting under section 5(7A) was not empowered to pass an 'omnibus wholesale order of transfer'. It was not a quasi-judicial order of an administrative tribunal acting within its jurisdiction but an unauthorised executive order of an administrative tribunal acting in its administrative capacity. Section ... cases that it would exercise its discretion under Article 136 only against a final order. See Chandi Prasad Chokhani v. State of Bihar : [1961]43ITR498(SC) , Indian Aluminium Co. v. Commissioner of Income tax (Civil Appeal No. 176 of 1959 decided on April 24, 1961.), and Kanhaiyalal Lohia v. Commissioner of Income-tax : [1962]44ITR405(SC) . In exercising the discretionary powers ... to time was not contemplated or sanctioned by sub-section 7(A) of section 5 and therefore the petitioner was entitled to the benefit of the provisions of sub-sections 1 and 2 of section 64 of Indian Income tax Act. The question decided therefore was that the Central Board of Revenue acting under section 5(7A) was not empowered to pass an ... v. The Income Tax Officer, Special Investigation Circle, Akola (1952) 2 S.C.R. 983 the Income tax Officer included, after the registration of a firm, the income of the wife and of the minor children who had been admitted to partnership. 127. The assessee attacked the constitutionality of section 16(3)(a)(i)(ii) of the Income tax Act. The first ...

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