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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Page 1 of about 18,040 results (0.147 seconds)

Oct 06 1989 (HC)

Shyam Jewellers and anr. Vs. Chief Commissioner (Administration) and o ...

Court : Allahabad

Reported in : [1992]196ITR243(All)

..... (investigation), in respect of all the shops and not any particular shop which is evident from the word 'premises'.43. section 132 of the income-tax act empowers the chief commissioner of income-tax or the commissioner of income-tax to pass an order for search and issue a warrant authorising a particular officer when he has reason to believe that any of the three conditions ..... of the premises, cannot be an equally efficacious remedy and the writ petition is entertainable and the objection regarding its entertainability fails.58. however, as the authorities under the income-tax act are the custodians of public money and they have to perform their duties in good faith in accordance with law and the procedure prescribed which rules out any vindictive or ..... and, as such, an authorisation order was necessary. the authorisation order, thus, is patently illegal and was passed in gross violation of the provisions of section 132(1) of the income-tax act.54. on the basis of the above-mentioned authorisation order, search and seizure started and even before starting the search, a statement of the petitioner's proprietor was taken and ..... has been stated that, while making survey, the petitioners and other persons badly dealt with the officers and officials and thus the petitioners committed breach of section 133a of the income-tax act. even in the first information report, it was not stated that petitioner no. 2, the proprietor of petitioner no. 1, in any way opposed the survey. it has been .....

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Apr 23 2004 (HC)

Jagdish Kumar Gulati Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : (2004)191CTR(All)25; [2004]269ITR71(All)

..... material to support this finding of fact as is evident from paragraphs 11 and 12 of the tribunal orders. hence, this court cannot interfere under section 260a of the income-tax act.19. in cit v. shree manjunathesware packing products and camphor works [1998] 231 itr 53, the supreme court has held that the word 'record' in the explanation to section 263(1) includes ..... m. katju, j.1. this appeal under section 260a of the income-tax act, 1961, has been filed against the judgment of the income-tax appellate tribunal, allahabad, dated october 18, 2002, relating to the assessment year 1998-99.2. heard learned counsel for the parties.3. the appellant owns properties at 199, transport nagar, ..... . thus the revisional power of the commissioner under section 263 is of wide amplitude. it enables the commissioner of income-tax to call for and examine the record of any proceedings under the act. it empowers the commissioner of income-tax to make or cause to be made such inquiry as he deems necessary in order to find out if any order passed by the ..... the property was disclosed by the three brothers.5. the assessing officer completed the assessment under section 143(3) of the act for the assessment year 1998-99 on march 9, 2001. the commissioner of income-tax set aside the aforesaid assessment order under section 263 holding that the assessment order dated march 9, 2001, is prejudicial to the interests of the revenue .....

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Sep 11 1997 (HC)

Geep Industrial Syndicate Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : [1998]232ITR456(All); [1998]98TAXMAN163(All)

..... referred the following question of law for the opinion of this court under section 256(1) of the income-tax act, 1961 (for short 'the act') : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in holding that the income-tax officer was justified in initiating re-assessment proceedings under the provisions of section 147(a) of the ..... the assessee to disclose fully and truly all material facts necessary for his assessment for the assessment year 1965-66 income to the tune of rs. 50,000 has escaped assessment within the meaning of section 147(a) of the income-tax act, 1961. this income will be assessable in this year . . . .' 3. the assessee objected to the re-opening of the assessment, particularly ..... , under, clause (a) of section 147 of the act and referred to its objections which were taken in the assessment year 1964-65, where ..... income-tax act, 1961 ?' 2. for the assessment year 1965-66 which is the subject-matter of this reference, the assessment was completed on march .....

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Jan 07 1963 (HC)

Badri Dass Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : AIR1963All346

..... against the plaintiff. admittedly no such proceedings were taken against the plaintiff. under the circumstances, we find it difficult to understand how the provisions of section 26(2) of the income-tax act can be invoked for the purpose of supporting a warrant of attachment for the realisation of dues which were never assessed under section 25(2) at all or how badri ..... , therefore, in our opinion, inapplicable in the present case.24. the only other section on which reliance is placed on behalf of the defendants is section 46 of the indian income-tax act. section 46, however, can help the defendants only if the title to the goods vested in messrs. k.s. haji s. abdullah and brothers at the time of the attachment ..... of the said goods. we have already held that betore the crucial hour the title had already passed in favour of the plaintiff. section 46 of the income-tax act is, therefore, also of no avail to the defendants. the warrant of attachment, therefore, cannot be supported either on the basis of section 26(2) or section 46 of the ..... indian income-tax act.25. no other provision of law has been relied on in support of the case of the defendants before us. me warrant of attachment must, therefore, be held to be .....

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Aug 13 1984 (HC)

Commissioner of Income-tax Vs. Ahmad Hussain

Court : Allahabad

Reported in : (1985)44CTR(All)303; [1984]150ITR373(All); [1985]22TAXMAN559(All)

..... the payee operative during the previous year and requiring the assessee to make payments in cash, as contemplated in rule 6dd(c) of the income-tax rules, 1962, read with section 40a of the income-tax act, 1961 ? 2. whether, on the facts and in the circumstances of the case, there was material before the tribunal to hold ..... or clause (j) of rule 6dd of the income-tax rules, 1962, were applicable and that the disallowance of rs. 31,938 under section 40a(3) was not justified ?' 2. dispute is in respect of assessment year ..... and unavoidable circumstances for not making payments by crossed cheques drawn on a bank or by a crossed bank draft within the meaning of rule 6dd(j) of the income-tax rules, 1962? 3. whether, on the facts and in the circumstances of the case, the tribunal was legally correct in holding that clause (c) and/ ..... on account of packing,filling and despatching charges for tobacco. admittedly, these paymentswere made after april 1, 1969, when section 40a(3) of the i.t. act had comeinto force. the payments were disallowed by the ito, as, according to him,it was in violation of the aforesaid section. the tribunal, however, setaside ..... sahai, j. 1. the following questions of law have been referred by the income-tax appellate tribunal, allahabad bench, allahabad :'1. whether, on the facts and in the circumstances of the case the agreement dated august 31, 1957, followed .....

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Apr 20 1971 (HC)

Smt. Kusum Kumari Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : [1972]85ITR19(All)

..... .2. the petitioner is a proprietor of the naaz cinema, jawahar square, allahabad. she had been previously assessed to income-tax by the income-tax officer, b-ward, allahabad. on august 6, 1968, the income-tax officer served a notice of demand under section 156 of the income-tax act, 1961, requiring the petitioner to pay rs. 11,292 in instalments during the financial year 1968-69 as advance ..... are satisfied that upon the provisions of the new act also the position remains the same.11. in our opinion, section 221 of the income-tax act, 1961, applies to a default in payment of advance tax.12. the second contention raised on behalf of the petitioner is, it seems to us, to greater purpose ..... , section 38 substitutes for the original section 221(1) a new sub-section clearly mentioning the income-tax officer as the authority empowered to impose penalty. section 38 provides :'38. in section 221 of the income-tax act, for sub-section (1), the following sub-section shall be substituted, namely :-- '(1) when an assessee is in default or is deemed to be in default in ..... ) could be employed in the case of an assessee who had defaulted in paying advance tax under section 18a. it is pointed out by the petitioner that the decision relates to section 18a, indian income-tax act, 1922, and cannot be applied to a situation obtaining under the new act. it is not necessary for us to weigh the merits of that contention, because we .....

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Aug 04 1986 (HC)

Commissioner of Income-tax Vs. U.P. Hotels

Court : Allahabad

Reported in : [1987]163ITR805(All)

..... n.d. ojha, j.1. by means of this application under section 256(2) of the income-tax act, 1961, the commissioner of income-tax, allahabad, has made a prayer that the income-tax appellate tribunal, allahabad bench, allahabad, may be directed to refer the following three questions to this court ..... from the appellate order of the tribunal.4. in the result, this application succeeds and is allowed in part to this extent that the income-tax appellate tribunal, allahabad bench, allahabad, is directed to draw up a statement of the case and refer question no. 1 quoted above to ..... whether, on the facts and in the circumstances of the case, the tribunal was legally correct in upholding the relief allowed by the commissioner of income-tax (appeals) ?' 2. having heard counsel for the parties, we are of the opinion that in view of the plain language of sub-section ..... (2b) of section 37 of the aforesaid act which starts with the words 'notwithstanding anything contained in this section' question no. 1, referred to above, is a question of law which ..... for its opinion :'1. whether, on the facts and in the circumstances of the case, the order of, the tribunal upholding the deletion of entertainment expenditure is vitiated as it has failed to appreciate the provisions of section 37(2b) of the act .....

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Oct 16 1979 (HC)

Lit Light and Co. Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Reported in : (1980)15CTR(All)76; [1982]136ITR513(All)

..... , produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (xi of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other ..... valuable article or thing represents either wholly or partly income or property which has not been disclosed for the purposes of the indian income-tax act, 1922 (xi or 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), he may authorise any deputy director of inspection, inspecting assistant commissioner, assistant director ..... under sub-section (1) of section 37 of the indian income-tax act, 1922 (xi of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any ..... of inspection or income-tax officer) hereinafter referred to as the authorised officer) to-- (i) enter and .....

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Jan 01 1974 (HC)

Surjidevi Kunjilal Jaipuria Charitable Trust Vs. Commissioner of Incom ...

Court : Allahabad

Reported in : [1978]112ITR368(All)

..... reason if a party concedes a position before the tribunal, it is not open to it to take a different stand, in a reference under the income-tax act. in such circumstances, it will not be possible to say that argument on such a submission arises out of the appellate order of the tribunal. ..... enforced. since all the enforceable objects were charitable in nature the assessee could not be denied the benefit of section 4(3)(i) of the indian income-tax act, 1922. the tribunal repelled this objection and dismissed the appeal filed by the assessee. subsequently, at the instance of the assessee the tribunal referred the ..... of the vaishya community the trust will not cease to be a charitable trust entitled to the benefit of section 4(3)(i) of the indian income-tax act, 1922. accordingly, two of the clauses, viz, that for giving monetary help to poor and deserving members of the vaishya community and that for ..... of trust dated april 24, 1958, it could be held that the trust was not entitled to exemption under section 4(3)(i) of the indian income-tax act, 1922?'2. the assessee-trust was created under a deed dated 24th april, 1958. objects for the creation of the trust as given in sub- ..... is held wholly for religious and charitable purposes and the assessee would not be entitled to claim any benefit under section 4(3)(i) of the indian income-tax act, 1922. this point, in our opinion, stands concluded by the decision of the supreme court in : [1967]65itr611(sc) (east india. industries (madras) .....

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Nov 09 2001 (HC)

Kirti Overseas and ors. Vs. Debt Recovery Appellate Tribunal, Allahaba ...

Court : Allahabad

Reported in : 2002(1)AWC176

..... of his movable property in the manner laid down in the third schedule to the income-tax act. section 29 of the r.d.b. act provides that the provisions of second and third schedules to the income-tax act, 1961 and the income-tax (certificate proceedings) rules. 1962, as in force from time to time shall, ..... construed as a reference to the defendant under this act. rules 53 and 54 of the income tax rules [should be schedule to the income-tax act, 1961] read as follows :'53. a proclamation of sale of immovable property shall be drawn up after notice ..... as possible, apply with necessary modifications as if the said provisions and the rules referred to the amount of debt due under this act instead of the income-tax act. the proviso to the section lays down that any reference under the said provisions and the rules to the 'assessee' shall be ..... 4. sri ravi kant, learned senior counsel has submitted that the petitioners have also sought declaration that the rules 48 to 51 of the income-tax rules, which lay down procedures for attachment and sale, are unconstitutional and as this relief cannot be granted by the tribunal, the writ ..... the act has been enacted, namely, expeditious recovery of the dues of banks and financial institutions, the parliament has not only fixed a timeschedule but also made a departure from the normal provision of code of civil procedure. therefore, the contention of the petitioners that provisions of income tax rules are .....

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