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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 1999 Page 4 of about 217 results (0.024 seconds)

Dec 13 1999 (HC)

Dilip Kumar Agarwal Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Dec-13-1999

Reported in : [2001]247ITR765(All); [2001]117TAXMAN335(All)

..... the amounts determined payable by the designated authority.9. the period of 30 days prescribed for payment of the tax is in consonance with the legislative policy in the direct taxes. under the income-tax act, section 156 requires the service of a notice of demand after an assessment and the notice of demand ..... which is issued under rule 15 of the income-tax rules in form no. 7 requires an assessee to pay the demand ..... . the designated authority, i.e., the commissioner of income-tax, allahabad, determined the amount payable by the petitioner in accordance with the provisions of the scheme and granted a certificate in terms of section 90(1) ..... in accordance with the provisions of the scheme and the rules made thereunder, the present petitioner filed a declaration in respect of the arrears of his income-tax dues for the assessment years 1982-83, 1983-84, 1984-85 and 1995-96. the declaration is stated to be filed on december 28, 1998 ..... of an order by the designated authority. in pursuance of the determinationunder section 90(1), the designated authority, i.e., the commissioner of income-tax, issued a certificate to the petitioner stating that a sum of rs. 99,353 has been determined as the amount payable towards the full and .....

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Sep 21 1999 (HC)

Commissioner of Income-tax Vs. Saran Khandsari Sugar Works

Court : Allahabad

Decided on : Sep-21-1999

Reported in : [2000]246ITR216(All)

..... 1. in compliance with this court s direction under section 256(2) of the income-tax act, 1961, made by order dated september 9, 1980, in i. t. a. no. 125 of 1980, the appellate tribunal, new delhi, has ..... revenue is in appeal. 3. sri b.d. sainia, appearing for the revenue, supported the order of the income-tax officer. for the assessee reliance was placed on the appellate assistant commissioner's order. 4. after hearing the parties, we find ourselves in agreement with the reasoning and ..... assessment does not attract penalty proceedings. on the facts and in the circumstances of the present case, it appears to be obvious that the income assessed by the income-tax officer was agreed to by the appellant as a measure of co-operation and with a view to escaping penal consequences, i find from the ..... penalty cannot be imposed. from another angle also, the facts as noticed in the assessment order do not indicate any concealment at all. the income was merely estimated without finding any concealment as such. from this angle also, therefore, penalty is not attracted. the penalty order is, therefore, cancelled. the ..... assessment order that no basis is given for estimating the income at rs. 35,000. it, therefore, appears that the agreement was conditional. in such circumstances, .....

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Sep 14 1999 (HC)

Commissioner of Income-tax Vs. Jai Narain

Court : Allahabad

Decided on : Sep-14-1999

Reported in : [2000]245ITR151(All)

..... tribunal was justified in holding that the assessee was not liable to the imposition of penalty even though the explanation to clause (c) of section 271(1) of the income-tax act was attracted ?'2. the aforesaid question arises out of the tribunal's order dated march 23, 1977, passed in ita no. 3 (all) of 1976-77 for the assessment year ..... 1. in compliance with this court's order dated july 11, 1978, passed in ita no. 376 of 1978 under section 256(2) of the income-tax act, 1961, the appellate tribunal, allahabad, has referred the following question of law for the opinion of this court :'whether, on the facts and in the circumstances of the case, the ..... (1) which reads as under :'explanation--where in respect of any facts material to the computation of the total income of any person under this act,-- (a) such person fails to offer an explanation or offers an explanation which is found by the income-tax officer or the appellate assistant commissioner or the commissioner (appeals) to be false, or (b) such person offers an ..... explanation which he is not able to substantiate, then, the amount added or disallowed in computing the total income of such person .....

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Dec 02 1999 (HC)

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

Court : Allahabad

Decided on : Dec-02-1999

Reported in : [2000]245ITR711(All)

..... report from dhawan and madan, chartered accountants. the report was submitted in form'no. 3cb and stated as under :'audit report under section 44ab of the income-tax act in case where the accounts of business of a person carrying on business. we have examined the attached balance-sheet of u. p. state road transport corporation ..... and outside the state. its turnover admittedly exceeds 40 lakhs rupees. it obtained an audit report in compliance with the provisions of section 44ab of the income-tax act for the assessment year 1992-93. the report was found to be defective and held to be invalid and, therefore, penalty under section 271b was ..... of law ? 3. whether the tribunal was justified in the circumstances of the case in refusing to consider the contention that section 44ab of the income-tax act was not attracted in the case of the corporation since its activities do not fall in the category of business ? 4. whether the activities of ..... m.c. agarwal, j.1. this is an application under section 256(2) of the income-tax act, 1961, praying that the income-tax appellate tribunal, allahabad, be directed to state a case and to refer the following questions stated to be of law and ..... year, shall keep and maintain such books of account and other documents as may enable the assessing officer to compute his total income in accordance with the provisions of this act. section 44ab then provides for audit of accounts where the total sales, turnover orgross receipts exceed forty lakh rupees. there is .....

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Sep 29 1999 (HC)

Satya NaraIn Sangam Lal Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Sep-29-1999

Reported in : (2001)165CTR(All)429; [2000]246ITR304(All)

..... tribunal, allahabad, has, under section 256(1) of the income-tax act, 1961, referred the following question stated to be of law and to arise nut of its order dated april 25, 1981, passed in ita no. 1696 (all) of 1980 for .....

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Nov 24 1999 (HC)

Commissioner of Income-tax Vs. GramIn Sadhan

Court : Allahabad

Decided on : Nov-24-1999

Reported in : [2000]245ITR563(All); [2001]116TAXMAN222(All)

..... 1. this is an appeal under section 260a of the income-tax act, 1961, against an order dated january 11, 1998, passed by the income-tax appellate tribunal, allahabad, in i. t. a. no. 1736 (all.) of 1994, for the assessment year 1991-92 whereby it ..... a default on the part of the assessee under section 271b and levied penalty in the sum of rs. 1 lakh. the commissioner of income-tax (appeals) held that the obligation of the assessee was merely to procure a report before the specified date and there was no obligation under ..... upheld an order passed by the commissioner (appeals) cancelling a penalty levied by the assessing officer under section 271b of the act.2. we have heard ..... assessee to furnish the report to the assessing officer before the specified date. this obligation has been provided subsequently by an amendment effected by the finance act, 1995, with effect from july 1, 1995. therefore, the legal position as enunciated by the commissioner (appeals) and the appellate, tribunal is ..... sri shambhu chopra, learned standing counsel for the commissioner-appellant.3. under section 44ab, as it stood during the assessment year under consideration, the assessee was required to get its accounts audited by an accountant before the specified date. this specified date was october 31, 1991. the assessee filed its return of income .....

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Oct 15 1999 (HC)

Urvashi Talkies Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Oct-15-1999

Reported in : [2001]247ITR562(All)

..... the circumstances of the case, the appellate tribunal was justified in law in upholding' the order of the commissioner of income-tax (appeals) confirming the penalty imposed under section 271(1)(c) of the income-tax act, 1961, in total disregard of the case law relied upon before the appellate tribunal ?5. whether there was material ..... the circumstances of the case, the appellate tribunal was right in law in upholding the penalty imposed under section 271(1)(c) of the income-tax act, 1961 (sohinder singh and bros. v. cit ) ?3. whether, on the facts and in the circumstances of the case, the assessee's letter containing' conditional offer amounting to ..... 1. by this application under section 256(2) of the income-tax act, 1961, the assessee-applicant prays that the income-tax appellate tribunal, new delhi, be directed to state a case and to refer the following' questions stated to be of law ..... the case and to refer the following question for the opinion of this court :'whether the tribunal's finding that the assessee concealed the particulars of its income-tax in relation to a sum of rs. 1 lakh is based on any relevant evidence and is sustainable in law ?'4. we, accordingly, direct ..... with the appellate tribunal to hold that the sum of rs. 1,00,000 added in the assessment of the assessee-firm constituted the concealed income of the assessee-firm .....

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Nov 17 1999 (HC)

S.C. Gupta Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Nov-17-1999

Reported in : (2001)170CTR(All)421

..... 1. these are three applications under section 256(2) of the income-tax act, 1961 (hereinafter referred to as 'the act'), praying that the income-tax appellate tribunal, new delhi, be directed to state a case and refer the following identical question stated to ..... and there was no independent witness at the time of recording of the statement and the statement was not recorded on oath. the deputy commissioner of income-tax (appeals), therefore, deleted the aforesaid amounts. on further appeal, the tribunal found that the statement made during the survey was a valid statement ..... made without any duress and, therefore, the additional income was rightly assessed.4. learned counsel for the assessee-applicant contended that the assessee having retracted the statement made during the survey, it was the ..... statement at the time of survey was wrong and in fact there was no additional income. thisburden does not even seem to have been attempted to be discharged. similarly, p.k. palwamhar v. cgt : [1979]117itr768(mp) and cit v. doris s. luiz : [1974]96itr646(ker) on which also learned ..... officer reopened the assessment for these years under sections 147 and 148 of the act and proceeded to assess the aforesaid additional amounts. it appears that during the assessment proceedings the assessee did not accept the additional income and contended that his statement during the survey was the result of duress. .....

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Nov 22 1999 (HC)

S.K. Gupta and Co. Vs. Income-tax Officer and anr.

Court : Allahabad

Decided on : Nov-22-1999

Reported in : (2001)165CTR(All)565; [2000]246ITR560(All)

..... c. agarwal, j.1. by this petition under article 226 of the constitution of india, the petitioner challenges a notice dated march 26, 1998, issued under section 148 of the income-tax act, 1961, for the assessment year 1987-88; a copy of which is annexure 5 to the writ petition.2. we have heard sri v.b. upadhya, senior advocate assisted by ..... sri bharat ji agarwal, senior advocate, for the respondents.3. the proceedings relate to the assessment year 1987-88 for which a return of income was filed and an assessment was made under section 143(1) of the income-tax act. thereafter, on october 5, 1990, the assessing officer issued a notice under section 148 which was received by the asses-see on october ..... he may.... assess or reassess such income . . . thus, the law requires that the assessing officer should have the reason/ ..... reopened under the dictates of the commissioner of income-tax while section 147 of the act provides that an assessment can be reopened only if the assessing officer has reason to believe that the income has escaped assessment.6. under section 147 of the income-tax act if the assessing officer 'has reason to believe' that any income chargeable to tax has escaped assessment for any assessment year, .....

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Dec 20 1999 (HC)

Commissioner of Income-tax Vs. Brahma Swarup and Sons

Court : Allahabad

Decided on : Dec-20-1999

Reported in : [2001]253ITR604(All)

..... rajah v. cwt : [1997]225itr561(sc) , in which it was held that for the purpose of section 171 of the income-tax act and section 20 of the wealth-tax act, the joint property should be partitioned among various members in definite portions or by metes and bounds. that was a case where ..... the hindu undivided family, or both. thus, the income-tax act recognises a partial partition which may be partial in so far as the persons separating are concerned, it may also be partial so far as ..... is also not apposite to the facts and circumstances of the present case.8. clause (b) of the explanation to section 171 of the income-tax act defines 'partial partition' to mean a partition which is partial as regards the persons constituting the hindu undivided family, or the properties belonging to ..... was held that where the assets were not divided by metes and bounds, the partition could not be recognised for the purposes of the income-tax act. in that case also there was only an ascertainment of share of the various persons in certain properties and it was admitted by the assessee ..... hundred only).'5. the assessing officer accepted the partition by passing an order dated february 5, 1975, under section 171 of the income-tax act, 1961. however, the commissioner acting under section 263 set aside the assessing officer's order finding it to be erroneous and prejudicial to the interests of the revenue. .....

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