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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: income tax appellate tribunal itat mumbai Year: 2000 Page 1 of about 29 results (0.056 seconds)

Jun 12 2000 (TRI)

Sterling Construction and Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jun-12-2000

..... superior authority. if he does so, then he is expanding the scope of the exception provided in section 144a, which has no sanction of law.section 119 provides for the general principle that each authority is independent so far as their quasi-judicial functions are concerned. the exception of this ..... present in the instant case. in other words, the assessment order is based on incorrect assumption of facts as well as incorrect application of law. the assessing officer presumed that the damages received by the assessee is not in lieu of his foregoing the right to claim specific performance. ..... , it is only when an order is erroneous that the section will be attracted. an incorrect assumption of facts or an incorrect application of law will satisfy the requirement of the order being erroneous. in the same category fall orders passed without applying the principles of natural justice or without ..... learned ar contended that the powers under section 263 have wrongly been exercised by the commissioner and order under section 263 is wrong and bad in law as the assessment order passed by assessing officer was not erroneous & prejudicial to the interest of revenue.on the other hand, the learned dr ..... counts. (1) the matter in regard to taxability of relevant transaction was considered at length by taking into account all relevant facts as well as law specifically the observations of the jurisdictional bombay high court in the case of cit v. vijay flexible containers [1990] 186 itr 693. (2) the .....

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May 08 2000 (TRI)

P.R. Patel Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : May-08-2000

Reported in : (2001)78ITD51(Mum.)

..... of income were filed. it is also contended that the assessee did not have any income which was subject to tds and hence the case laws relied upon by the assessee are distinguishable. it was stated that the assessee's returns are much above the taxable limits. the learned departmental ..... only on 6-5-1997. without prejudice to this argument, the learned counsel further contended that the total income should be computed as per law and standard deduction and deduction under section 80l should be allowed and capital gains may be assessed at 20%. in support of the argument that ..... the provisions of section 132(4a) but the other provisions in the allied law which are applicable to the proceedings under the act. therefore, the incriminating evidence which was found and seized in the course of search could ..... the assessee is being proceeded against, such presumption cannot be termed as having been raised under section 132(4a) and, hence, not permissible at law. the evidentiary value of the incriminating evidence found and seized in the course of search proceeding should then be examined and judged not with reference to ..... raise seven additional grounds of appeal vide his letter dated 5th november, 1998 on the ground that the additional grounds of appeal are questions of law arising out of the original grounds of appeal. the additional grounds of appeal sought to be raised are admitted for hearing. the grounds of appeal .....

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Feb 04 2000 (TRI)

Assistant Commissioner of Vs. Ms. M.N. Palia

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-04-2000

Reported in : (2001)78ITD206(Mum.)

..... started to construct the new residential house. to support this contention he relied on the following decisions : thus, he contended that in view of these citations and clear position of law the assessing officer had wrongly denied the exemption under section 54f to the assessee and cit(a) after appreciating the facts and ..... law was right in granting the relief to the assessee. thus, it is contended before us by the ar that the order of the cit(a) may be maintained and appeal .....

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Feb 04 2000 (TRI)

Assistant Commissioner of Income Vs. M.N. Palia

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-04-2000

..... be relied on the following decisions : thus, he contended that in view of these citations and clear position of law the ao had wrongly denied the exemption under section 54f to the assessee and cit(a) after appreciating the facts and law was right in granting the relief to the assessee. thus, it is contended before us by the authorised representative that .....

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Feb 15 2000 (TRI)

Tribhovandas Bhimji Zaveri Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-15-2000

..... have been unduly influenced by procedural technicalities. we are also not impressed with the conclusion of the tribunal that these appeal memo, was not in accordance with law. no specific formula is necessary for seeking relief at the hands of any court or tribunal if the necessary grounds are taken in the appeal memo." 34 ..... vs. cit (1995) 214 itr 801 (sc) and held that the decision of an adjudicating body based on surrounding circumstances and human probabilities is not bad in law and deserves to be upheld. in the case of mcdowell & co. ltd. vs. cto (1988) 154 itr 148 (sc), the apex court held that colourable ..... varying findings can be given, it is desirable that the tribunal should give all findings of fact and not dispose of the matter merely on a point of law [see cit vs. ganesh builders (1979) 116 itr 911 (bom)]. when in a particular case two questions arise before the tribunal to be considered by ..... in its duty to dispose of the appeal if it had not dealt with this issue. in this context, reference may be made to the commentary on income-tax law by chaturvedi & pithisaria at pp. 5330 and 5331, volume 5, fourth edition, and the relevant portion reads as follows : "tribunal's duty to decide all ..... the department came in appeal before the tribunal and took the following two grounds : "1. on the facts and in the circumstances of the case and in law, the learned cit(a) erred in holding that the supreme court decision in the case of jamnadas kanaiyalal vs. cit (1981) 130 itr 244 (sc) is .....

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Aug 21 2000 (TRI)

Chhabria Marketing Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Aug-21-2000

Reported in : (2002)81ITD314(Mum.)

..... witnesses recorded behind the back of the assessee were shown to one of the employees of the assessee would not amount to confronting those statements to the assessee. as per law, the ao should have allowed opportunity to the assessee to cross-examine the witnesses whose statements were recorded behind the back of the assessee. in any case, the assesses should ..... status against whom the proceedings under section 158bd were being initiated. the block period mentioned in the notice was also incorrect. therefore, the notice was not served in accordance with law as provided in section 282(2)(b) of the it act. (f) that section 158bd requires the handing over of the original record to the ao having jurisdiction over the assessee ..... occasion to record any satisfaction for initiation of proceedings under section 158bd in the case of the assessee. (e) that notice under section 158bd was not served in accordance with law. he contended that as per section 282(2)(b), notice is to be addressed and served on principal officer of the company. in this case, the notice under section 158bd ..... could have found satisfaction of undisclosed income in the hands of the assessee. in the absence of any such material, the issuance of notice under section 158bd was bad in law. he further noticed that the satisfaction cannot be founded on inferential facts. in support of his contention, he relied upon the following decisions : (2) suman dhanji v. asstt. cit (2000 .....

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Jun 06 2000 (TRI)

Associated Cement Co. Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jun-06-2000

Reported in : (2000)74ITD369(Mum.)

..... and that such tax has to be recovered from the assessee direct.15. in the foregoing discussions, we have observed that there is nothing in law which prevent the department to recover the tax not deducted from the assessee direct. in such a situation, if the department is allowed to proceed ..... . the chapter is entitled as "collection and recovery of taxes". as the title itself suggests the chapter contains machinery provisions and does not deal with substantive law of creating a charge. it is s. 4(1) which creates substantial charge on the person who earns the income. primarily, it is his duty ..... deducted only from the assessee and not from the payer of the income.the legal proposition that charging provision has to be strictly construed is an established position of law in view of several supreme court pronouncements in cit vs. vadilal lallu bhai (1972) 86 itr 2 (sc), cit vs. shahzada nand & sons & ors. ..... assessee under this head for the concerned financial year. the delhi high court in the case of nestle india ltd. (supra) confirmed this position of law by observing that 'deduction of tax at source by an employer is always a contingent deduction of income-tax subject to regular assessment in the hands ..... recovered from the employer-company was only that which was deducted by it and not the tax which was not deducted by it and this statement of law was sought to be supported on the strength of ss. 200, 201(2) and 205. the departmental interpretation, it was submitted, would result in .....

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Jun 27 2000 (TRI)

Growmore Exports Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jun-27-2000

Reported in : (2001)78ITD95(Mum.)

..... sold. in other words, commercially it would mean the amount of money turned over or drawn in a business, in a given time (page 1923 of the law lexicon by p. ramanatha aiyar - 1997 edition). since the term 'turnover' is not specifically defined in the act, nor specially for the purpose of section ..... which the relevant section came into force, whichever is later : provided further that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this section if such person gets the accounts of such business or profession ..... broker or agent between the buyer and seller but was the principal; (c) the cbdt circular no. 452, dated 17-3-1986 and the case law relied upon by the assessee, according to the assessing officer, were not applicable to the facts of the case as the assessee-company had not acted as ..... of the assessee and had sold the same on behalf of the company. the assessee offered its explanation by referring to the stock-exchange rules, its bye-laws and regulations and also by referring to the circular of the board as well as the decision in the case of abhay kumar & co. v. union ..... audited under such law before the specified date and furnishes by that date the report of the audit as required under such other law and a further report in the form prescribed under this section.8. undoubtedly, assessee-cornpany trades .....

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Jul 13 2000 (TRI)

Tips Cassettes and Record Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-13-2000

Reported in : (2002)82ITD641(Mum.)

..... pertinent to mention the facts of the case as recorded by the cit(a) in his order : ".....the assessee in this case was a joint hindu family. it carried on a family business of publishing and selling books. it was a practice of this family to make agreements with the authors to ..... the raw material and the master plate is what the assessee gets in hand after undertaking the entire exercise of agreements for payments and various relevant laws. we are convinced that the finding of the tribunal in above cases that the master plate and, in turn, the assigned copyrights represents the ..... payment towards assignment of copyrights is nothing but payments for procuring raw material and to ensure its uninterpreted and smoth supply as per the provisions of law, business conventions and the trade and practices of the market. the term of "payment" may differ from royalty to payment and its mode may change ..... nature have been pronounced by the honourable supreme court and high courts by a plethora of judgments.33. it is a well established principle of law that the question of expenditure being of capital nature or revenue nature will depend on the facts and circumstances of each case. no strict norms ..... is held as revenue nature when the same rights are further assigned for export purposes.16. the learned counsel for the assessee relied on the following case laws : 17. dealing with the empire jute co, ltd's case (supra), the learned counsel contended that the supreme court has clearly laid down that .....

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Jul 14 2000 (TRI)

Rpg Enterprises Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Jul-14-2000

..... bureau ltd. (supra) and it was held that an order passed by the cit without giving an opportunity of being heard is unreasonable and bad in law. though the order of the cit is in his administrative capacity, yet the principles of natural justice demand that an order affecting the party is passed after ..... within the category of such exceptional cases. if we do not interfere in this case it would amount to allowing a public servant to circumvent the law and prevent the subjects from taking recourse to the legal remedies available to them. it will amount to our failure to discharge our duty. we accordingly ..... is, the ultimately successful party, is to reap the fruits of that litigation, and not obtain merely a barren success".20. considering the principles of law laid down by their lordships of the supreme court that the tribunal has the power to grant stay of recovery and all other powers to make the ..... incidental powers of granting stay of recovery has also the power in appropriate cases to direct the refund of tax recovered without following the process of law (iii) whether the cit has the power to grant stay of the disputed demand when the appeal is pending in the tribunal and whether the ..... that the ao recovered the amount from the bank. referring to the provisions of section 226(3), the learned departmental representative contended that the requirement of law is that the assessee should be given a copy of the notice issued under section 226(3) but it was not necessary for the ao to .....

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