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

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 ...

Nov 30 1973

Pooran Mal and Sons and Anr. Vs. Director of Inspection (Investigation ...

  • Decided on : 30-Nov-1973

Court : Delhi

Reported in : [1974]95ITR1(Delhi)

... proceedings under Sub-sections (3) and (5) of Section 132 of the Income-tax Act, 1961 (hereinafter referred to as the Act), and the order of the Income-tax Officer dated June 5, 1972, under Section 132(5) of the said Act and pray for the issue of a writ of mandamus directing the respondents to restore to the petitioners the 114 silver bars retained by the Income-tax Officer by ... the petitioners, Mr. Chagla, to Section 136 of the Act according to which ' 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'. Reference is also made to Rule 112A of the Income-tax Rules, 1962, which prescribed the manner ... of the proceedings under Section 132(5) of the Act is challenged, reference is made by the learned counsel for the petitioners, Mr. Chagla, to Section 136 of the Act according to which ' 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 ... fit. On a reading of the provisions of subsection (5) of Section 132 of the Act and Rule 112A of the Rules, there can be no doubt that the proceedings before the Income-tax Officer under subsection (5) of Section 132 of the Act are judicial proceedings within the meaning of Section 136 of the Act. It is a well-settled rule that in judicial proceedings the ...

Apr 11 2008

Sahara India (Firm), Lucknow Vs. Commissioner of Income Tax, Central-I ...

  • Decided on : 11-Apr-2008

Court : Supreme Court of India

Reported in : (2008)216CTR(SC)303; 2008(226)ELT22(SC); [2008]300ITR403(SC); JT2008(6)SC83; 2008(6)SCALE733; 2008AIRSCW3665

... petitioner placed reliance on a decision of this Court in Rajesh Kr. and Ors. v. Deputy Commissioner of Income Tax and Ors. According to learned Counsel for the petitioner, before any direction can be issued under Section 142(2A) of the Income Tax Act, 1961 (in short 'the Act') for special audit of the accounts of the assessee, there has to be a pre-decisional hearing and an ... in view of Section 136 of the Act, proceedings before an Assessing Officer are deemed to be judicial proceedings. Section 136 of the Act, stipulates that any proceeding before an Income Tax Authority shall be deemed to be judicial proceedings within the meaning of Sections 193 and 228 of Indian Penal Code, 1860 and also for the purpose of Section 196 of I.P.C. and every Income Tax Authority is a ... Court in Rajesh Kumar and Ors. v. Deputy Commissioner of Income-Tax and Ors. : [2006]287ITR91(SC) to the extent that it tends to lay down as an absolute proposition of law that in every case where the Assessing Officer issues a direction under Section 142(2A) of the Income Tax Act, 1961 (for short the Act), the assessee has to be heard before such an order is ... direction under Section 142(2A) of the Income Tax Act, 1961 (for short the Act), the assessee has to be heard before such an order is passed. In other words, the Bench of two learned Judges have felt that it may not be necessary to afford an opportunity of hearing to an assessee before ordering special audit in terms of Section 142(2A) of the Act. This is ...

Jan 02 1929

Russell v. United States

  • Decided on : 02-Jan-1929

Court : US Supreme Court

... for the collection of any tax shall be begun after the expiration of five years after the date when the return Page 278 U. S. 183 was due or was made. . . ." Revenue Act 1921, c. 136, Tit. II, "Income Tax," 42 Stat. 227, 265: "Sec. 250(d). The amount of income, excess profits, or war-profits taxes due under any return made under this Act for the taxable year ... made. . . ." Revenue Act 1921, c. 136, Tit. II, "Income Tax," 42 Stat. 227, 265: "Sec. 250(d). The amount of income, excess profits, or war-profits taxes due under any return made under this Act for the taxable year 1921 or succeeding taxable years shall be determined and assessed by the Commissioner within four years after the return was filed, and the amount of any such taxes due ... XI]" "Sec. 1100. (a) The following parts of the Revenue Act of 1921 are repealed, to take effect (except as otherwise provided in this Act) upon the enactment of this Act, subject to the limitations provided in subdivisions (b) and (c):" "Title II (called 'Income Tax') as of January 1, 1924; . . ." "(b) The parts of the Revenue Act of 1921 which are repealed by this Act shall ( ... "Income Tax," 42 Stat. 227, 265: "Sec. 250(d). The amount of income, excess profits, or war-profits taxes due under any return made under this Act for the taxable year 1921 or succeeding taxable years shall be determined and assessed by the Commissioner within four years after the return was filed, and the amount of any such taxes due under any return made under this Act ...

Jul 24 1978

Veerakistiah and Ors. Vs. Income-tax Officer and Anr.

  • Decided on : 24-Jul-1978

Court : Andhra Pradesh

Reported in : [1983]139ITR113(AP)

... Commissioner of Income-tax levied penalty which was reduced by the I.T. Appellate Tribunal to the minimum. Thereafter, a complaint was filed by the ITO, Central Circle, Hyderabad, against A-1 to A-12 for offences punishable under Sections 193, 196 and 120B of the IPC and Section 277 of the I.T. Act, 1961. He also filed a complaint against A-12 under Section ... T, Dept. points out that having regard to the provisions of Section 136 of the I.T. Act, the proceedings before an income-tax authority is a judicial proceeding within the meaning of Sections 193 and 228 and for purposes of Section 196, IPC. Therefore, having regard to the provisions of Section 279 of the I.T. Act, the complaint at the instance of the Commissioner could be ... e., the Income-tax Commissioner. Admittedly, the complaint has not been filed by the ITO. On the other hand, the learned advocate for the I.T, Dept. points out that having regard to the provisions of Section 136 of the I.T. Act, the proceedings before an income-tax authority is a judicial proceeding within the meaning of Sections 193 and 228 and for purposes of Section 196, ... of the Income-tax Commissioner, Madras. Therefore, having regard to the provisions of Section 279 of the I.T. Act, since the offence is alleged to have been committed under Sections 277 and 278 of the I.T. Act, a complaint at the instance of the Income-tax Commissioner by a third person is permissible. Therefore, the complaint in this case as regards offences under Sections 277 ...

Feb 07 1997

S. Udayakumar, First ITO Vs. Abbas Ali and Co. and others

  • Decided on : 07-Feb-1997

Court : Chennai

Reported in : [1999]235ITR751(Mad)

... 's return of income declaring a false total income by omitting to include the demand drafts mentioned supra and thereby committed the offence punishable under section 276C(1) of the Income-tax Act, 1961. In the course of the same transaction, the second accused delivered before the Income-tax Officer a false return of income making a false ... section 136 of the Income-tax Act. In the course of the same transaction, the first accused firm used the fabricated account books as true and genuine evidence before the Income-tax Officer during the assessment proceedings fully knowing them to be false or fabricated and thereby committed the offence punishable under section 196 of the Indian Penal Code, read with section 136 of the Act ... tax payable at a lower figure and thereby committed an offence punishable under section 420 of the Indian Penal Code. In pursuance of the conspiracy and common intention, all the accused delivered the first accused's return of income declaring a false total income by omitting to include the demand drafts mentioned supra and thereby committed the offence punishable under section 276C(1) of the Income-tax Act, 1961 ... Income-tax Officer a false return of income making a false verification which omitted to record the purchase of the demand drafts mentioned supra knowing them to be false, having reason to believe that the statements and records are not true and thereby the second accused committed an offence punishable under section 277 of the Income-tax Act, 1961 ...

Apr 11 1977

Madan Lal Lohia Vs. Assistant Collector and Ors.

  • Decided on : 11-Apr-1977

Court : Supreme Court of India

Reported in : AIR1977SC1871; [1977]108ITR627(SC); (1977)3SCC189; [1977]3SCR489

... provisions of the Act of 1922 with the corresponding provisions of the In-come-tax Act, 1961 (hereinafter referred to as the Act of 1961). Clause (x) of Sub-section (3) of Section 226 of the Act of 1961 provides in clear and explicit terms that if the garnishee, to whom a notice under Sub-section (3) is sent, fails to make payment in pursuance thereof to the Income Tax Officer, he shall ... to the estate and hence the Assistant Controller issued a notice dated 9th January, 1962, to the appellant under Section 73, Sub-section (5) of the Estate Duty Act, 1953 read with Section 46, Sub-section (5A) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act of 1922) pointing out that 'a sum of Rupees 1.40,090.20 is due from Shri Tulsi Charan ... comply with the notice issued under Sub-section (5A) of Section 46 shall be deemed to be an assessee in deault. It is interesting to compare the provisions of the Act of 1922 with the corresponding provisions of the In-come-tax Act, 1961 (hereinafter referred to as the Act of 1961). Clause (x) of Sub-section (3) of Section 226 of the Act of 1961 provides in clear and explicit terms ... Bhagwati, J.1. This appeal by special leave raises a short question of law as to the scope of garnishee proceeding under Section 73. Sub-section (5) of the Estate Duty Act, 1953 read with Section 46(5A) of the Indian Income-tax Act, 1922. A brief narration of the facts giving rise to the appeal would be sufficient to explain the background against which the ...

Sep 20 1957

Swamy Brothers, Alleppey Vs. The Commissioner of Income-tax

  • Decided on : 20-Sep-1957

Court : Kerala

Reported in : AIR1958Ker44

... Bengal, (1954) 26 ITR 775: ( (S) AIR 1955 SC 65 (A), a case of an assessment under Section 23(3) of the Indian Income-tax Act, 1922, in which the petitioner invoked his remedies under that Act without success and then moved the Supreme Court under Article 136 of the Constitution. The Supreme Court said: 'In this case we are of the opinion that the Tribunal ... : [1939]7ITR21(Mad) , a case of assessment under Section 23(3) of the Indian Income-tax Act, 1922 and Narayan Chandra v. Commr. of I.T. : [1951]20ITR287(Cal) , a case of assessment under Section 23(4) of the Indian Income-tax Act, 1922. In the former case the Madras High Court dealt with the question as to: 'whether the Income-tax Officer when making an assessment on material ... M.E. (accounting period 1123 M.E.). It was made under Section 30(4) of the Travancore Income-tax Act, 1121, corresponding to Section 23(4) of the Indian Income-tax Act, 1922; and the question that we have to determine is: 'Whether there was material for the Tribunal to reject the book results and estimate the income from cocoanut oil and empty tins in the manner it ... the Indian Income-tax Act, 1922. The assessee is an unregistered firm consisting of five partners and carrying on business in cocoanut oil at Alleppey under the name and style of 'Swamy Brothers'. The assessment concerned is the assessment for the year 1124 M.E. (accounting period 1123 M.E.). It was made under Section 30(4) of the Travancore Income-tax Act, 1121, corresponding to Section ...

Sep 20 1957

SWAMY BROS. Vs. COMMISSIONER OF INCOME-TAX, MYSORE & TRAVANCORE-COCHIN ...

  • Decided on : 20-Sep-1957

Court : Kerala

Reported in : [1958]34ITR123(Ker)

... decision of the Supreme Court in Dhakeswari Cotton Mills Ltd. v. Commissioner of Income-tax a case of an assessment under section 23(3) of the Indian Income-tax Act, 1922, in which the petitioner invoked his remedies under that Act without success and then moved the Supreme Court under article 136 of the Constitution. The Supreme Court said :'In this case we are ... Gunda Subbayya v. Commissioner of Income-tax, a case of assessment under section 23(3) of the Indian Income-tax Act, 1922, and to Narayan Chandra Baidya v. Commissioner of Income-tax, a case of assessment under section 23(4) of the Indian Income-tax Act, 1922. In the former case the Madras High Court dealt with the question as to :'Whether the Income-tax Officer when making an assessment ... . (accounting period 1123 M.E.). It was made under section 30(4) of the Travancore Income-tax Act, 1121, corresponding to section 23(4) of the Indian Income-tax Act, 1922, and the question that we have to determine is :'Whether there was material for the Tribunal to reject the book results and estimate the income from cocoanut oil and empty tins in the manner ... Income-tax Act, 1922. The assessee is an unregistered firm consisting of five partners and carrying on business in cocoanut oil at Alleppey under the name and style of 'Swamy Brothers'. The assessment concerned is the assessment for the year 1124 M.E. (accounting period 1123 M.E.). It was made under section 30(4) of the Travancore Income-tax Act, 1121, corresponding to section ...

Jul 28 1986

Commissioner Of Income-Tax Vs. Smt. Ranjana Kumari

  • Decided on : 28-Jul-1986

Court : Income Tax Appellate Tribunal (ITAT) - Chandigarh

Reported in : (1986)19ITD662(Chd.)

... Commissioner of Income-tax had sought reference under Section 256(1) of the Income-tax Act, 1961 for as many as five questions, said to be questions of law, arising out of the Tribunal order in GT Appeal No. 4 (Chd.) of 1984, dated 31-10-1985 (assessment year 1981-82), to the High Court. Though the said application was signed by the Commissioner of Gift-tax ... 'omission' in Section 292 of the Income-tax Act and Section 41C of the Gift-tax Act. In Umashankar Mishra v. CIT [1982] 136 ITR 330 (MP), the issue was validity of a notice which the ITO had not signed. The High Court held that the notice was invalid notwithstanding Section 292B. Similarly in CIT v. Smt. Phoolwati [1983] 144 ITR 954, Allahabad High Court held that Section 292B ... such return of gifts, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act. This section corresponds to Section 292B of the Income-tax Act, 1961, and scope of the latter and its application have been discussed in some decisions which show that its scope is limited. In one of such decisions, ... of Section 26 of the Gift-tax Act, 1958. The 'Commissioner' is Commissioner of Gift-tax, vide Section 2(vi) read with Section 9. The said application has, however, been made by the Commissioner of Income-tax who had no locus standi in the matter. 3. In Madan Lal v. ITAT [1963] 50 ITR 447, wherein an application under Section 66(2) of the Indian Income-tax Act the assessee ...

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