Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: chennai Page 1 of about 27,421 results (0.084 seconds)

Feb 16 2000 (HC)

G. Mohandas and anr. Vs. Commissioner of Income-tax and ors.

Court : Chennai

Reported in : [2000]244ITR32(Mad)

..... to chennai, which has been approved by the company law board, even though if the files have been transferred to trivandrum, the respondents, as contemplated under section 282 of the income-tax act, have to send the notices and other communications only to the registered office, which is situated at chennai. even for the individuals, the respondents have been sending communications only to ..... can easily be assessed from the reasons given in the order, as it is mandatory on the part of the officer to give such reasons under section 127 of the income-tax act. 15. so, now, this court has to test the validity as well as sustainability of the order on the basis of the abovesaid decided cases. 16. in the impugned order ..... also helpful to refer to the decided cases with reference to the scope of the said provision. 9. while dealing with the scope of section 5(7a) of the indian income-tax act, 1922, the apex court in the decision in pannalal binjraj v. union of india : [1957]31itr565(sc) , has elaborately dealt with the necessity to give reasonings in the order, and ..... by the first-respondent has to be sustained. 7. to appreciate the rival contentions raised by learned counsel on both sides, it is beneficial to extract section 127 of the income-tax act, 1961, which reads as follows : '127. power to transfer cases.--(1) the director-general or chief commissioner or commissioner may, after giving the assessee a reasonable opportunity of being heard .....

Tag this Judgment!

Sep 30 1999 (HC)

J. Jayalalitha Vs. Commissioner of Income-tax and ors.

Court : Chennai

Reported in : (2000)158CTR(Mad)149; [2000]244ITR74(Mad)

..... .22. in iv. subhakaran v, cit : [1992]198itr720(ker) , the kerala high court laid down the following proposition (headnote) :'the commissioner of income-tax exercises discretionary power when passing' an order under section 273a of the income-tax act, 1961, on an application for waiver of interest. the order should ex facie disclose the application ..... being heard by the board before the petition was disposed of by the board.21. in mahalakskmi rice mills v. cit : [1981]129itr53(kar) , the karnataka high court has held that the word, 'co-operation' in section 273a of the income-tax act would mean that the assessee did not resort to litigation, obstruction or evasive tactics in concluding the assessment and no more ..... the act for the assessment years 1987-88 to 1992-93 were rejected.2. the facts leading ..... /c-ii, dated october 15, 1997, passed by the commissioner of income-tax, central ii, chennai-34, by which the petitions filed by the writ petitioner under section 220(2a) of the income-tax act, 1961 (hereinafter to be referred to as 'the act'), for waiver of interest levied under section 220(2) of the act as well as under rule 5 of the second schedule to .....

Tag this Judgment!

Apr 19 1999 (HC)

K.T. Kunjumon Vs. Commissioner of Income-tax and ors.

Court : Chennai

Reported in : [1999]239ITR782(Mad)

..... a sum of rs. 60 lakhs lying in his bank account may be appropriated towards ad hoc payment of tax liability that may arise out of the action under section 132 of the income-tax act, 1961 (hereinafter to be referred to as 'the act'), both at chennai and ernakulam. the petitioner also sought for a direction to lift the order of attachment. ..... with the provisions contained in section 158bb of the act and the assessing officer is also required to determine the undisclosed income of the block period in accordance with chapter iv ..... as already stated, the commissioner of income-tax, the authorised representative of the department, the appellate tribunal and also the petitioner proceeded ..... shall be the aggregate of the total income of the previous years falling within the block period computed in accordance with chapter iv and certain suitable adjustments are required to be made as indicated in section 158bb of the income-tax act. under section 158bc of the act, the assessing officer is required to determine the undisclosed income of the block period in accordance .....

Tag this Judgment!

Mar 01 2001 (HC)

Commissioner of Income-tax and ors. Vs. K.T. Kunjumon

Court : Chennai

Reported in : [2001]251ITR479(Mad)

..... for wiping out the existing liability of the assessee.11. it will be, therefore, our endeavour to consider the real import of section 158bc as also section 132b of the income-tax act. in our opinion, the interpretation given by the learned single judge is absolutely correct and we agree with the same.12. there can be no dispute that where there is ..... department, mrs. chitra venkataraman. learned counsel contended that the interpretation by the learned judge of section 158bc of the income-tax act was not correct. according to learned standing counsel, there were ample powers in that section if read with section 132b of the income-tax act to adjust the amounts in the way the authorities had done in this case. learned counsel stressed on the ..... a search under section 132 of the income-tax act, the assessment would be under chapter xiv-b of the act, which was a specially introduced chapter by the finance act, 1995. a glance at the whole scheme of this chapter suggests that under section 158ba, there is a 'non obstante ..... ), chennai, with a request that a sum of rs. 60,00,000 lying in his bank account may be appropriated towards the tax liability that may arise out of the action under section 132 of the income-tax act both at chennai and ernakulam. by that letter the petitioner also sought for a direction to lift the attachment orders. however, it is clear that .....

Tag this Judgment!

Jul 20 2012 (HC)

Ms.Rajani Hotels Ltd. Vs. Deputy Commissioner of Income-tax

Court : Chennai

..... , a further sum of rs.47,79,480/-, which was the share application money, was pending allotment as on 31.3.1997. summons were issued under section 131 of the income tax act and enquiry was conducted as regards those applicants who were stated to be from jaipur, bangalore, thanjavur, coimbatore and chennai. the enquiries conducted at jaipur revealed that most of them ..... of the assessee. he further pointed out that when the business itself had not yet commenced, the question of taking recourse to section 68 of the income tax act to treat the share application money as unexplained income, did not arise. in any event, the assessee had placed materials to discharge his burden to show that there was an application for allotment of shares ..... if the subscribers to the capital were not genuine "under no circumstance could the share capital be regarded as undisclosed income of the company" would not be correct. referring to section 68 of the income tax act, the delhi high court held that the income tax officer had the jurisdiction to make enquiries as regards the nature and source of a sum credited in the books ..... filed under section 260a of the income tax act, 1961, against the order of the income tax appellate tribunal "b" bench, chennai, dated 24.03.2006 passed in i.t.(ss)a.no.41/mds/ 2002.judgment(judgment of the court was delivered by chitra venkataraman,j.)1. the following are the substantial questions of law raised in this tax case appeal filed by the assessee .....

Tag this Judgment!

Jan 20 2009 (HC)

J. Jayalalithaa Vs. the Assistant Commissioner of Wealth Tax

Court : Chennai

Reported in : 2009CriLJ3114; (2009)222CTR(Mad)470; [2009]309ITR277(Mad); [2009]179TAXMAN212(Mad)

..... or proper to adjourn or postpone the hearing of the case pending before the criminal court indefinitely or for an unduly long period. since the provisions of the wealth tax act and the income tax act are in pari-materia with each other the aforesaid decision squarely applies to the facts of this case and therefore the above contentions of the learned senior counsel for ..... .58. in the decision reported in : 2004crilj3362 (prakash nath khanna v. c.i.t.) the apex court while considering section 278-e of the income-tax act which is in pari-materia with section 35-o of the act has held as under:there is a statutory presumption prescribed in section 278-e. the court has to presume the existence of culpable mental state ..... above wherein it has been clearly laid down that a mere expectation of success in some proceeding in appeal or reference under the act cannot come in the way of the institution of the criminal proceedings under the income tax act. in p. jayappan's case in paragraph 6 it has been observed that in an appropriate case the criminal court may adjourn or ..... of the amanded provisions contained in section 2(m) of the act. learned senior counsel himself rightly contended that the income tax act as well as the wealth tax act are self-contained codes and there are several authorities constituted under the said acts clothed with jurisdiction to pass assessment orders and determine the income tax/wealth tax liability of the assessees and as such the criminal court cannot decide .....

Tag this Judgment!

Dec 22 1998 (HC)

income-tax Officer and anr. Vs. J. Chitra and ors.

Court : Chennai

Reported in : [2001]247ITR497(Mad)

..... the offence of having given a false address. neither in the oral evidence adduced by the department nor by the production of rules under the income-tax act, has it been shown that the department was prohibited from taking any steps immediately on account of the giving of false address or that ..... that such a document shall not be registered by the registering authority unless the assessing officer concerned certifies as specified under section 230a of the income-tax act. assuming that a false particular regarding the address is given, it can only be stated that such a false particular was furnished by the ..... accused, admittedly, the second accused is not and was not the owner of the property relating to which the application under section 230a of the income-tax act, was filed. he figured just as a joint executant of the sale deed, perhaps it was entitled upon the vendor. the evidence adduced by ..... 120b. the lower appellate court in criminal appeal no. 1 of 1987, set aside the conviction of the third accused under section 278 of the income-tax act, which is challenged by the department in criminal appeal no. 76 of 1990. therefore, as regards the acquittal of the third accused for the offence ..... . o. ii, egmore, chennai, after trial, acquitted accused nos. 1 and 2, but found the third accused guilty under section 278 of the income-tax act under two counts and sentenced the third accused to undergo rigorous imprisonment for six months under each count and to pay a fine of rs. 500.aggrieved .....

Tag this Judgment!

Oct 20 2000 (HC)

Hindustan Motors Ltd. and anr. Vs. Members, Appropriate Authority and ...

Court : Chennai

Reported in : (2001)165CTR(Mad)153; [2001]249ITR424(Mad)

..... was rendered as infructuous.8. mr. v. ramachandran, learned senior counsel for the petitioner, after taking me through the agreement of exchange dated march 28, 1997, relevant provisions from the income-tax act and the rules and the impugned order of the first respondent, has raised the following contentions :the impugned order is contrary to the provisions of chapter xx-c of the ..... to show cause why an order should not be made in respect of the property at harrington road, chetput, chennat, in accordance with the provisions of section 269ud of the income-tax act. the notice stated that the first respondent had come across two sale instances in the past in the vicinity of the said property which he sought to compare with the ..... regard to the above exchange. they were advised that in so far an exchange was a 'transfer' within the meaning of the said expression under section 269ua(f) of the income-tax act, they should obtain a 'no objection certificate' to secure the registration of the deed of exchange and for the said purpose, they were required to file a statement in form ..... required to file a statement in form no. 37-1 in terms of section 269uc of the income-tax act (hereinafter referred to as'the act'). accordingly, the petitioner filed a statement in form no. 37-1, dated march 28, 1997, prescribed under rule 48l of the income-tax rules (hereinafter referred to as 'the rules'). in the said form, the petitioner was shown as the .....

Tag this Judgment!

Jun 28 2012 (HC)

Chennai Port Trust Vs. the Income Tax Officer

Court : Chennai

..... herein, to approach the concerned authority for a ruling as to whether there should have been a tds at all either under section 194c or under section 195 of the income tax act. it was submitted that going by the understanding of the terms of the joint venture agreement between the companies and the contract awarded to the joint venture, the assessee entertained ..... assessment years 1998-99, 1999-2000 and 2000-2001. thus, the assessee was treated as one in default and hence, interest was levied under section 201(1)(a) of the income tax act.6. the assessee objected to these proceedings, contending that going by the terms of the joint venture agreement between the companies and the award of contract under the agreement between ..... decision that the status of the joint venture was to be taken in as an aop for deduction at source as per section 194c of the income tax act. even though the assessee was asked to deduct tax at the rate of 7.1%, it should have pursued the matter further before the same authority or before the higher administrative authority seeking clarification as ..... deducted on that basis. the assessing officer, however, rejected the proceedings and confirmed the levy of interest under section 201(1)(a) of the income tax act.7. aggrieved by this, the assessee went on appeal before the commissioner of income tax (appeals), who confirmed the order of the assessing officer. the assessee went on further appeal before the tribunal, which, once again, confirmed the .....

Tag this Judgment!

Sep 11 1997 (HC)

General Exporters Vs. Commissioner of Income-tax and Another

Court : Chennai

Reported in : [1998]234ITR860(Mad)

..... the decisions cited by either side. in pannalal binjraj v. union of india : [1957]31itr565(sc) , the apex court while upholding the validity of section 5(7a) of the indian income-tax act, 1922, held that it would be prudent if the principles of natural justice are followed before any order of transfer is made. 14. in ajantha industries v. cbdt : [1976]102itr281 ..... the first respondent before ordering transfer. i am afraid that the submissions of learned senior counsel for the respondents cannot at all be sustained. 11. section 127(2) of the income-tax act reads thus : 'where the assessing officer or assessing officers from whom the case is to be transferred and the assessing officer or assessing officers to whom the case is to ..... has already been completed and it has filed its return for the assessment year 1996-97, that the first respondent issued a notice under section 127 of the income-tax act (hereinafter referred to as 'the act') dated may 26, 1997, that the petitioner filed detailed objections, and that without reference to the objections and without affording an opportunity, the objections have been overruled ..... order passed by the first respondent reads thus : 'in exercise of the power conferred by sub-section (2) of section 127 of the income-tax act, 1961, and of all powers enabling him in this behalf, the commissioner of income-tax, tamil nadu-iii, chennai-34, hereby transfers the cases, the particulars of which are mentioned in column 3 of the schedule hereto annexed from .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //