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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 1985 Page 1 of about 45 results (0.025 seconds)

Nov 07 1985 (HC)

Kripal Singh Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Decided on : Nov-07-1985

Reported in : (1986)51CTR(All)47; [1987]164ITR144(All); [1986]24TAXMAN47(All)

..... the commissioner of income-tax, central circle iii, kanpur, under section 264 of the income-tax act, 1961 (hereinafter referred to as 'the act'), as well as the consequential assessment order dated august 28, 1985, passed by the income-tax officer is sought to be quashed. the order which was challenged before the commissioner of income-tax had been passed by the income-tax officer in proceedings ..... under section 144b of the act. it was urged by ..... not on the basis of any direction obtained from the inspecting assistant commissioner. in the instant case, since the income-tax officer had passed the order after receiving the directions of the inspecting assistant commissioner of income-tax under section 144b of the act, on january 10, 1985, the order was apparently illegal, having been passed after october 1, 1984. ..... counsel for the petitioner that as a result of section 144b of the act having been amended, the income-tax officer after october 1, 1984, had to pass an order .....

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Oct 18 1985 (HC)

U.P. State Road Transport Corporation Vs. Income-tax Appellate Tribuna ...

Court : Allahabad

Decided on : Oct-18-1985

Reported in : (1986)54CTR(All)204; [1986]159ITR642(All); [1986]26TAXMAN466(All)

..... orders were passed against the corporation by the income-tax officer concerned in proceedings for the assessment of income-tax in respect of assessment years 1973-74, 1974-75 and 1975-76. the ..... petition is directed against an order passed by the income-tax appellate tribunal, allahabad, dismissing the application purported to have been made by the petitioner, the u.p. state road transport corporation (hereinafter referred to as the 'corporation') under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act') as barred by time.2. three different ..... two appeals before the commissioner of income-tax (appeals) (hereinafter referred to as the 'appellate authority'). these appeals were disposed of by orders dated august 1, 1978 ..... corporation claimed certain exemptions under sections 10(20) and 11 of the act. however, the exemptions were disallowed. feeling aggrieved, the petitioner preferred .....

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Apr 18 1985 (HC)

Peepul Iron and Steel Industries Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Apr-18-1985

Reported in : (1986)54CTR(All)135; [1986]157ITR605(All); [1985]23TAXMAN290(All)

1. this application under section 256(2) of the income-tax act, 1961, has been sent to this court by post by m/s. peepul iron and steel industries ltd., factory area, fazalganj, kanpur, through managing director, bhanu shanker g. bhatt, adult son of late sri govardhan dass bhatt. office has submitted a report that in view of rule 1 of chapter xi of the rules of the court, the application should have been presented in the court and should not have been sent by post. in our opinion, in view of the office report, this application is not entertainable inasmuch as in place of being presented in court, it has been sent by post which is not permissible under the rules of the court. this application is accordingly dismissed. the applicant may be informed of this order on the address stated above by registered post.

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Jan 23 1985 (HC)

Commissioner of Income-tax Vs. Cawnpore Club Ltd.

Court : Allahabad

Decided on : Jan-23-1985

Reported in : [1990]183ITR618(All)

..... has been filed by the commissioner of income-tax, kanpur, under section 256(2) of the income-tax act, 1961, with the prayer that the following question of law may be got referred to this court for its opinion : 'whether, on the facts and in the circumstances of the case, the income tax appellate tribunal was right in holding that the income of the club from letting out ..... rooms was assessable as income from other sources and not ..... as income from house property ?' 2. the assessee in the instant case is cawnpore club ltd., kanpur, and the assessment ..... inter partes beforethis court in a reference made in respect of the assessment year 1971-72in cit v. cawnpore club ltd. : [1984]146itr181(all) , and was answered by saying that the club's income referred to in the aforesaid question was income liable to be assessed as income from other sources. thisdecision was followed in the case inter partes arising out of the referencein .....

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Feb 08 1985 (HC)

Commissioner of Income-tax Vs. J.K. Synthetics Limited

Court : Allahabad

Decided on : Feb-08-1985

Reported in : (1985)48CTR(All)130; [1988]169ITR267(All)

..... (delhi-ii), new delhi, has made this application under section 256(2) of the income-tax act, 1961 (hereinafter referred to as ' the act'), with a prayer that the income-tax appellate tribunal, delhi bench ' a ', delhi, may be required to refer 24 questions of law to this court ..... basis of the two decisions referred to above but also dismissed the application of the commissioner of income-tax for referring these two questions to this court under section 256(1) of the act holding that in view of the two decisions aforesaid, these questions were only of academic value. ..... we do not find any cogent reason to take a different view.3. at this place, we may point out that counsel for the commissioner of income-tax placed reliance on ..... dated march 21, 1975, was produced and the tribunal has, simply relying on this letter which admittedly had not been produced either before the income-tax officer or before the appellate assistant commissioner and had, according to the department, been produced before the tribunal as an afterthought, reversed the findings ..... obtained by the assessee from the said company (who have business relationship with the assessee) specifically for the purpose of supporting its case before the income-tax authorities particularly in the light of the earlier certificate dated february 21, 1971, issued by the said company which materially differed with the subsequent .....

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Feb 18 1985 (HC)

Maharaja Dharmendra Pratap NaraIn Singh Vs. State of Uttar Pradesh

Court : Allahabad

Decided on : Feb-18-1985

Reported in : (1985)48CTR(All)129; [1985]153ITR389(All)

..... representing the sale proceeds of planted groves and trees was a capital receipt and as such not taxable under the agricultural income-tax act ? 3. whether, on the facts and circumstances of the case, the sum of rs. 5,000 being the advance collection of rent was taxable in the assessment year in question ..... for the opinion of this court :'1. whether the sale of timber from the planted groves prior to the introduction of section 6a in the agricultural income-tax act was liable to be assessed as agricultural income under the act ? 2. if the answer to question no. 1 be in the affirmative, whether, on the facts and in the circumstances of the case, the amount ..... , it is not necessary to answer question no. 3.3. in view of the above statement, the first question is answered by saying that the assessee was not liable to tax for the sale of timber from the planted groves. so far as the second question is concerned, that is really academic, but as it refers to the sale proceeds of ..... to avoid any confusion, it is necessary to answer it by saying that the sale proceeds of planted groves and trees were capital receipts and as such not liable to tax. the third question is not to be answered. the assessee is entitled to its costs, which is assessed at rs. 200. counsel fee is assessed at the same figure .....

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Sep 10 1985 (HC)

income-tax Officer Vs. Sita Ram Tekriwal, Huf.

Court : Allahabad

Decided on : Sep-10-1985

Reported in : [1986]15ITD663(NULL)

..... aac had erred in deleting the addition of rs. 61,282 made under section 41(2) and rs. 13,324 made under section 45 of the income-tax act, 1961 (the act).2. the assessee is an huf. he was a partner in the firm of vijai picture palace represented through its karta, shri sita ram tekriwal. ..... of the firm and the amount was not taxable in terms of section 47(ii) of the income-tax act, 1961.5. that in any case, the assessee had received the above amount on account of sale of source of income, which was not taxable.'the aac, therefore, deleted both the additions of rs. 61,282 and ..... the assessee to its profit and loss account.4. it was claimed before the ito that the above amount was not lible to tax on the ground that it was casual income. it was submitted before him that the above amount represented the value of surrender of the rights in the firm and was ..... v. cit : [1979]120itr49(sc) . it was held in this case :'having regard to the above discussion, it ..... assessee. the first authority is a decision of the madras high court in cit v. p. ganesa chettiar : [1982]133itr103(mad) . it was held in this case that a debit forgiven or waived cannot constitute income and could not, therefore, be taxed. another case is a decision of the supreme court in malabar fisheries co. .....

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Mar 28 1985 (TRI)

income-tax Officer Vs. Ram Das Deokinandan Prasad

Court : Income Tax Appellate Tribunal ITAT Allahabad

Decided on : Mar-28-1985

Reported in : (1985)14ITD155(All.)

..... penalty of rs. 1,46,000 imposed by the ito under section 271(1)(c) of the income-tax act, 1961 ('the act').2. the assessee is a huf. it had filed its return of income on 10-8-1973 declaring an income of rs. 20,821. the business of the assessee is sale of silver bullion and silver ornaments ..... it is not for the members of the family to prove that the amounts contributed by the members came out of their personal funds. consequently, if the income-tax department produced no evidence to discharge this onus, the amounts contributed could not be held to have come out of the joint family funds.16. we will now ..... the premises of the assessee first on 28-4-1973 by the customs and excise department and subsequently on 1-5-1973 and 2-5-1973 by the income-tax department. in this search, besides ornaments, a girvi bahi was also found. the girvi bahi did not bear any name. it was claimed before the ito ..... and 1972-73. he, therefore, held that even the business carried on by shri hira lal barnwal belonged to the assessee-firm. he finally brought to tax the entire incomes assessed in the cases of the above three persons independently in the assessment of the assessee-huf. besides, he also made certain other additions on the ..... huf. in our opinion, there is considerable substance in this submission. the supreme court in the case of p.n. krishna iyer v. cit [1969] 73 itr 539 had held that income received by a member of a huf, from a firm or a company in which funds of the huf are invested, is taxable as .....

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Mar 06 1985 (TRI)

Saraya Sugar Mills (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Decided on : Mar-06-1985

Reported in : (1985)13ITD163(All.)

..... issue involved is whether the assessment for the year as made on 25-9-1980 under section 143(3), read with section 144b, of the income-tax act, 1961 ('the act') is barred by limitation which in turn depends on the answer to the question whether the provisions of section 144b are applicable in this case. ..... in cachar plywood ltd.'s case (supra), the question was, no doubt, similar. but in that case, the assessee had challenged the transfer of its income-tax file in the high court. during the pendency of proceedings, the ito to whom the assessee's cases were transferred had passed the orders of assessment which ..... p. 800 and cachar plywood ltd. v. ito [1978] 114 itr 379 at p.388 and of the supreme court in the cases of director of inspection of income-tax (investigation) v. pooran mall & sons [1974] 96 itr 390 at pp. 398-399 and grindlays bank ltd. v. ito [1980] 122 itr 55 at ..... which read as under: nothing in this section shall apply to a case where an inspecting assistant commissioner exercises the powers or performs the functions of an income-tax officer in pursuance of an order made under section 125 or section 125a.it is evident that the sub-section uses the expressions 'exercises the powers' ..... the draft assessment order. its each page is initialled by the ito. however, the last page of the order where total income is computed is not signed. tax on the total income proposed has also not been determined. the draft order has been forwarded to the assessee with a clear indication that it is .....

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Jan 03 1985 (TRI)

income-tax Officer Vs. Brish Bhan Gupta

Court : Income Tax Appellate Tribunal ITAT Allahabad

Decided on : Jan-03-1985

Reported in : (1985)13ITD1(All.)

..... and are being disposed of by a combined order for the sake of convenience.2. assessments under section 148 of the income-tax act, 1961 ('the act') were made in the case of all the respondents for the assessment year 1975-76 and interest under sections 139(8) and 217 ..... basis for clause (iv) extracted above. section 148 reads as follows : (1) before making the assessment, reassessment or recomputation under section 147, the income-tax officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) ..... 2) or sub-section (4) for an assessment year is furnished after the specified date, or is not furnished, then (whether or not the income-tax officer has extended the date for furnishing the return under sub-section (1) or sub-section (2), the assessee shall be liable to pay simple ..... {supra) relates itself with the proceedings for penalty initiated under section 273(a) of the act.the said section as it obtained at the relevant time provided, inter alia, as follows : if the income-tax officer in the course of any proceedings in connection with the regular assessment....their lordships were ..... considering the scope of the wordings italicised above and in that connection they noted that regular assessment having been defined under clause (40) of section 2 of the act as an assessment .....

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