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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Court: patna Year: 1997 Page 1 of about 1 results (0.038 seconds)

Sep 26 1997 (HC)

Assistant Commissioner of Income Tax Vs. Sharma Cold Storage and Ice F ...

Court : Patna

Decided on : Sep-26-1997

..... h. gotla : [1985]156itr323(sc) , the supreme court held that the word "income" includes loss in connection with s. 16(3) (a) of the indian it act, 1922 corresponding to s. 64 of the it act, 1961. in case of cit vs . hari pd. & co. pvt. ltd. : [1975]99itr118(sc) , it was held by the supreme court that profits and ..... courts should then be related to the law as it existed at the relevant time. a chart giving a comparative account of the changes right from s. 28(1)(c) of the indian it act, 1922 to s. 271(1)(c) of the it act, 1961, has been given, pointing out the law prior to 1st april, 1968, the ..... is statutorily clarified in expln. 4 to s. 271(1)(c), which is reproduced below :"explanation 4. - for the purposes of cl. (iii) of this sub-section, the expression "the amount of tax sought to be evaded" -(a) in any case where the amount of income in respect of which particulars have been concealed or ..... particular provision of a statute. sometimes an explanation is added by the legislature nearer to a provision to define the particular phrase without adding to the definition section of a statute. a bare reading of expln. 4(a) extracted by my learned brother at pages 7 and 8 of his order clearly shows that it ..... or some words occurring in it. therefore, the explanation normally should be so read as to harmonise with and to clear up any ambiguity in the same section."applying the above tests it is amply clear that expln. 4(a) to s. 271(1)(c) is not a substantive provision by itself but has .....

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Sep 26 1997 (TRI)

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Decided on : Sep-26-1997

Reported in : (1998)64ITD129(Pat.)

..... (1985) 156 itr 323 (sc), the supreme court held that the word "income" includes loss in connection with s. 16(3) (a) of the indian it act, 1922 corresponding to s. 64 of the it act, 1961. in case of cit vs. hari pd. & co. pvt. ltd. (1975) 99 itr 118 (sc), it was held by the supreme court that ..... various courts should then be related to the law as it existed at the relevant time. a chart giving a comparative account of the changes right from s.28(1)(c) of the indian it act, 1922 to s. 271(1) (c) of the it act, 1961, has been given, pointing out the law prior to 1st april, 1968, the ..... is statutorily clarified in expln. 4 to s. 271(1)(c), which is reproduced below : "explanation 4. - for the purposes of cl. (iii) of this sub-section, the expression "the amount of tax sought to be evaded" - (a) in any case where the amount of income in respect of which particulars have been concealed or inaccurate ..... a particular provision of a statute. sometimes an explanation is added by the legislature nearer to a provision to define the particular phrase without adding to the definition section of a statute. a bare reading of expln. 4(a) extracted by my learned brother at pages 7 and 8 of his order clearly shows that it ..... or some words occurring in it. therefore, the explanation normally should be so read as to harmonise with and to clear up any ambiguity in the same section." applying the above tests it is amply clear that expln. 4(a) to s.271(1)(c) is not a substantive provision by itself but has .....

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Aug 18 1997 (HC)

Union of India Vs. Dinesh Sahu Mahadeo Dresses

Court : Patna

Decided on : Aug-18-1997

..... all the five expressions, namely, 'loss', 'destruction', 'damage', 'deterioration' and 'nondelivery', find mention in other provisions, section 77-b mentions only four provisions, namely, 'loss', 'destruction', 'deterioration' and 'damage'. the ..... but there is nothing in the decision which can be of any help to the appellant. it has been held in that case that sub-section (1) of section 77-b of the act does not accord protection to the railway administration in every case, such as, the case where the goods have been retained by the railway ..... by new sections 72 to 78-b. by reason of the said amendments, the responsibility of the railway was transformed from that of a bailee to that of a common carrier, i.e., insurer. another significant amendment brought about was that while earlier the act mentioned only three expressions, namely, 'loss', 'destruction' and 'deterioration', the corresponding provisions ..... after the amendment referred to two additional expressions, namely, 'damage' and 'nondelivery'.7. in this judgment i do not propose to refer to different provisions dealing with the responsibility of the railway administration as contained in chapter vii of the act. a comparative perusal of the provisions would show that while .....

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May 13 1997 (TRI)

Shanti Complex Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Decided on : May-13-1997

Reported in : (1997)63ITD181(Pat.)

..... ".3. the cit(a) went into the matter in a greater detail. he summarised the objections to the report of the valuation cell and made out a comparative chart of the valuation as per departmental valuer and as per registered valuer as under : "3. before me, the a.r. has reiterated the objections taken before ..... by the valuation cell, is reasonable and whether the relief allowed by the cit(a) is reasonable.the cit(a) has given a comparative chart of the valuation by the valuation cell and by the registered valuer. however, there is one factor due to which two cannot be ..... .27. my opinion on point no. 1, therefore, accords with the view taken by the learned accountant member, while on point no. 2, it corresponds to the view, taken by the learned judicial member.28. the matter would now go back to the regular bench for being disposed of according to the majority ..... in a civil court, they alia, in the matter of issuing commissions. in this connection, reference could also be advantageously made to the provisions of sub-section (6) of section 133 of the act which permits an assessing officer as follows :- "133. power to call for information. - the (assessing officer), the deputy commissioner (appeals), the (deputy ..... letter dated 3-11-1987 to determine the cost of construction done by the assessee in respect of the hotel complex for assessment years 1974-75 and 1983-84 to 1986-87 (pl. refer to page 20 of paper book). the dvo estimated the total value of construction of the hotel complex at rs .....

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