Skip to content

Filter by :

Search Results Judgments > Act:INCOME TAX ACT 1961 Section 136

May 01 1959

Chimmonlall Rameshwarlall Vs. Commissioner of Income-tax (Central), Ca ...

  • Decided on : 01-May-1959

Court : Supreme Court of India

Reported in : AIR1960SC280; [1959]37ITR415(SC)

... , 1949, dismissed Income-tax Appeal No. 1895 of 1947. Income-tax Appeal No. 1896 of 1947-48 was dismissed on the 7th November, 1949, and the two other appeals, being Income-tax Appeals Nos. 1897 and 1898 of 1947-48, were also dismissed on the 3rd December, 1949. 3. The appellants thereafter applied to the Income-tax Appellant Tribunal under section 66(1) of the Income-tax Act requiring the ... J. 1. These four appeals with special leave granted by this court under article 136 of the Constitution are directed against the orders, dated the 8th June, 1951, of the Income-tax Appellate Tribunal, Bombay A, in Reference Applications Nos. 737, 738, 739 and 740 of 1949-50 and arise under the following circumstances : 2. The appellants were at all material ... certain amounts as having been received by them. When the Income-tax Officers discovered that certain money had been received by the appellants from the manager he issued a notice under section 34 of the Income-tax Act in regard to the assessment year 1938-39. When in these Income-tax returns were considered by the Income-tax Officer he came to the conclusion that certain sums had ... on behalf of the respondent that the appellants, not having filed any appeals either against the orders of the Income-tax Appellate Tribunal under section 33(4) of the Income-tax Act or against the order of the High Court under section 66(2) of the Act refusing the applications of the appellants to require the Tribunal to state the case, could not be allowed to ...

Dec 05 2000

Commissioner of Income Tax Vs. Sarita Aggarwal (Smt) and Anr.

  • Decided on : 05-Dec-2000

Court : Supreme Court of India

Reported in : (2001)10SCC382

S.P. Bharucha,; N. Santosh Hegde and; Y.K. Sabharwal, JJ.1. The High Court rejected the application of the Revenue to call for a reference of two questions on the ground that no question of law arose. The Tribunal, in the Revenue's application under Section 256(1) of the Income Tax Act, had noted that the questions were covered against the Revenue by its earlier decisions, particulars whereof it gave. It also stated that reference applications against those decisions had been moved and had been rejected by the Tribunal. It would appear from a statement made by learned counsel for the Revenue before the Tribunal that in respect of these questions an application under Section 256(2) had been moved but counsel for the Revenue cannot tell us what happened thereafter. And the assessee has filed an affidavit to state that it has no information in this behalf.2. Having regard to the fact that, under these circumstances, the earlier decisions of the Tribunal on the same question remain unchallenged, these appeals and the special leave petitions are dismissed with costs.

May 01 1967

Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ...

  • Decided on : 01-May-1967

Court : Supreme Court of India

Reported in : AIR1968SC162; [1967]66ITR680(SC); [1967]3SCR833

... the Income-tax Act, 1922-hereinafter referred to as the 1922 Act-having been repealed by Income-tax Act, 1961 hereinafter referred to as the 1961 Act-which came into force on April 1 1962, the Commissioner of Income-tax had no power. authority or jurisdiction to initiate the proceedings under s. 33B of the 1922 Act; (2) Section 6 of the General Clauses Act ... Act :- In case covered by clause (b) of sub-section (2) of section 297 of the repealing Act, the assessments shall be made, inter alia, in accordance with the procedure specified in the following sections of the repealing Act, in so far as they may be relevant for this purpose; Sections 131 to 136, 140 to 146, 153 [except sub-section(2) and clause (iii) of sub-section ... Income-tax Act, 1961 hereinafter referred to as the 1961 Act-which came into force on April 1 1962, the Commissioner of Income-tax had no power. authority or jurisdiction to initiate the proceedings under s. 33B of the 1922 Act; (2) Section 6 of the General Clauses Act in no way authories the initiation of the said proceedings inasmuch as no steps were taken in respect thereof when the 1922 Act ... section (2) of section 297 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the repealing Act), proceedings relating to registration of a firm or a claim for refund of tax shall be regarded as a part of the proceedings for the assessment of the person concerned for the relevant assessment year. 3. Completion of assessments in cases covered by section ...

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 ...

Jun 24 2004

Thiru. N. Srinivasan Vs. Tmt. Uma Rani

  • Decided on : 24-Jun-2004

Court : Chennai

Reported in : (2004)192CTR(Mad)464; [2004]270ITR77(Mad)

... tax. In order to attract the provisions of section 276C of the Income Tax Act, 1961, the prosecution has to establish that the accused wilfully attempted in any manner to evade any tax, penalty or interest chargeable or imposable under the Act. To attract the provisions of section 277, the prosecution is required to establish that the accused made a statement in any verification under the Act ... sections 181, 193 IPC r/w 136 Income Tax Act; 276C(1) and 277 Income Tax Act in C.C.No.116 of 1990.C.A.NO.838 of 1996:-2.By the impugned Judgment (dated 27.02.1996), in C.C.117 of 1990 the Judicial Magistrate No.1, Poonamallee, has acquitted Accused Arumugam and Uma Rani, under sections 181, 193 r/w 136 IPC; 276C(1) and 277 Income Tax Act ... Income Tax Department has preferred this appeal. By the impugned Judgment (dated 27.02.1996) in C.C.116 of 1990, the Judicial Magistrate No.1, Poonamallee, has acquitted the Accused Uma Rani, wife of Arumugam, under sections 181, 193 IPC r/w 136 Income Tax Act; 276C(1) and 277 Income Tax Act ... Income Tax Act in C.C.No.117 of 1990.3.The Respondents/Accused in both the appeals are husband and wife. Since common points for consideration are involved, both the appeals are taken up together and disposed of by this common judgment.4.Facts which led to the present appeal could be stated thus:-A search under section 132 of the I.T. Act, 1961 ...

Aug 06 1990

Northern Corporation Vs. Union of India and others

  • Decided on : 06-Aug-1990

Court : Supreme Court of India

Reported in : AIR1991SC764; 1990(49)ELT332(SC); JT1990(3)SC699; 1990(2)SCALE279; (1990)4SCC239; [1990]3SCR621; 1990(2)LC517(SC)

... However, the bills of entry were returned with the remark that 'please obtain no objection from the income tax'. This was endorsed on 24th August, 1984. The petitioner states that thereafter he came to know that the income tax authorities had imposed ban under Section 132(1) of the Income Tax Act, 1961. The petitioner asserted that he was ever ready and willing, rather was anxious, to get the ... the Constitution. It is necessary to observe here that Article 32 of the Constitution does not give this Court an appellate jurisdiction such as is given by Articles 132 to 136. Article 32 guarantees the right to a constitutional remedy and relates only to the enforcement of the rights conferred by Part III of the Constitution. Unless a question of the ... to know that the income tax authorities had imposed ban under Section 132(1) of the Income Tax Act, 1961. The petitioner asserted that he was ever ready and willing, rather was anxious, to get the material on payment of the then prevailing customs duty. However, due to circumstances beyond the control of the petitioner, that it to say, by the order of the Income Tax Authorities the goods ... because of the prohibitory orders of the Income Tax Department under Section 102 of the Customs Act. In that light, it was not possible, Mr. Garg contended, for the Income Tax Department to claim enhanced duty due to facts which were not for the fault of the petitioner. In view of the language used in Section 15(1)(b) of the Act, it is difficult to accept ...

Feb 17 1976

H.H. Maharaja Rana Hemant Singhji, Dholpur Vs. C.I.T., Rajasthan

  • Decided on : 17-Feb-1976

Court : Supreme Court of India

Reported in : AIR1976SC662; [1976]103ITR61(SC); (1976)1SCC996; [1976]3SCR423; 1976(8)LC406(SC); 1976(9)WLN60

... of the appellant to the effect that as there was no voluntary sale changeable to capital gains tax under Section 12B of the Indian Income Tax Act 1922 hereinafter referred to as 'the Act', and the aforesaid items did not constitute ''capital assets' a contemplated by Section 2(4A) of the Act but fell within the purview of the exception carved out by Clause (ii) thereof and as ... carved out by Clause (ii) of Section 2(4A) of the Act merely because they were placed before Goddess Lakshmi while performing Puja. The appellant thereupon made an application to the High Court of Rajasthan, for a certificate of fitness which was refused. Thereafter, the appellant applied to this Court for special leave under Article 136 of the Constitution which was granted on ... instance of the appellant to the High Court of Rajasthan at Jodhpur under Section 66(1) of the Act:Whether on the facts and in the circumstances of the case the assets sold were capital assets within the meaning of Section 2(4A) chargeable to capital gains tax under Section 12B of the Income-tax Act, 1922.3. By its order dated December 2, 1969, the High Court ... the Income Tax authorities of Sanctity of Puja were considered so essential by the assessee, the aforesaid articles would not have been delivered by his guardian to the Banks for sale.14. The language of Section 5(1)(xiii) of the Wealth Tax Act, 1957 which is pari materia with the definition of the expression 'personal effects' as given in Section 4A(ii) of the Act is ...

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 ...

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 ...

Jan 25 2007

Pawan Kumar and Ors. Vs. Directorate of Revenue Intelligence

  • Decided on : 25-Jan-2007

Court : Delhi

Reported in : 2007(94)DRJ566; 2007(218)ELT331(Del)

... generally intended. An amending Act may be purely clarificatory to clear a meaning of a provision of the principal Act which was already implicit.12. A proviso added with effect from 1.4.1988 to Section 43B inserted in the Income-Tax Act, 1961 with effect from 1.4.1984 came up for consideration in Allied Motors (P) Ltd. v. Commissioner of Income-Tax : [1997]224ITR677(SC) ... under Section 135 of the Customs Act inasmuch as there was specific provision in the form of Section 136 of the Act for prosecuting a Customs Officer. The argument was that under Section 104 of the Customs Act, there was no power to arrest such officers and in order to arrest Sh. A.K. Saxena, the complainant had resorted to Section 135 and not Section 136 of the Act. ... of the principal Act which was already implicit.12. A proviso added with effect from 1.4.1988 to Section 43B inserted in the Income-Tax Act, 1961 with effect from 1.4.1984 came up for consideration in Allied Motors (P) Ltd. v. Commissioner of Income-Tax : [1997]224ITR677(SC) and it was given retrospective effect from the date of inception of the section. The ... Section 43B inserted in the Income-Tax Act, 1961 with effect from 1.4.1984 came up for consideration in Allied Motors (P) Ltd. v. Commissioner of Income-Tax : [1997]224ITR677(SC) and it was given retrospective effect from the date of inception of the section. The reason given was that the proviso was added to remedy unintended consequences and supply an obvious omission so that the section ...

Get Latest cases on this phrase via RSS

RSS feed
Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //