Court : Delhi
Reported in : (1987)63CTR(Del)1; 166ITR88(Delhi)
..... properly calculated the amount of interest which the assessed could be called unto to pay under the provisions of section 220(2) of the income-tax act. these demands in consequence of the appellate orders were raised by the income-tax officer, central circle, allahabad. 3. for the assessment years 1972-73 to 1974-75, the assessed submitted applications under section 154. relying on ..... rejected these applications both on merits and also by holding that the amendment sought by the petitioner did not fall within the preview of section 154 of the income-tax act, not being a mistake apparent from the record of the case. 4. counsel for the department has raised a preliminary objection to the maintainability of these petitions in this court. ..... new delhi and the petitioner is challenging the correctness of that circular, this court has jurisdiction to entertain these writ petitions. he also submits that the demands raised by the income-tax officer as a consequence of the appellate orders are being contested only in respect of interest and this contest cannot be raised in appeal against an order charging interest. so ..... far as the orders under section 154 are concerned, he submits that since the income-tax officer has pointed out that the grounds on which the assessed challenges the levy of interest raise a controversial question regarding the applicability of section 220(2), the provisions of .....Tag this Judgment!
Court : Delhi
Reported in : 235ITR354(Delhi)
..... 140, santhome high road, madras, and cottage no. 55, hotel palm grove, madras. on august 29, 1983, a search operation under section 132 of the income-tax act was conducted at all the aforesaid four places of the assessed at madras and also at its offices in delhi at g-18, hans bhavan, i. p. ..... mukul mudgal, j. 1. this petition filed under section 256(2) of the income-tax act, 1961 (hereinafter referred to as 'the act'), seeks a direction to the income-tax appellate tribunal, delhi bench, new delhi, to draw up a statement of the case as arising from its order in ra ..... law, the authorities below had correctly invoked sections 215 and 216 to the fresh assessment dated march 30, 1991, completed on remand ?' 19. the income-tax appellate tribunal recorded the following findings : 1. the kacha cash day book is a totally fabricated document ; 2. we are of the view that ..... related to the alleged realisation of 'on money' on the sale of cement received through 'promina' and 'niketar' ships. similarly, the learned commissioner of income-tax (appeals) also deleted the addition of rs. 66,42,000 in respect of on money alleged to have been charged on the sale of cement pertaining to ..... after making fresh enquiries regarding the various additions, particularly on account of 'on money' and disallowance of commission paid to fwcl. the learned commissioner of income-tax (appeals) observed that shri r. jayaraman and shri m. dalip, the two persons who were present in room no. 439, hotel taj coramandal, madras .....Tag this Judgment!
Court : Delhi
Reported in : AIR1968Delhi18
..... in the union territory of himachal pradesh to the high court of punjab is as from the prescribed date, to be construed as references to high court of delhi indian income-tax act, 1922, is a law in force in the union territory of himachal pradesh. the effect of section 18, thereforee, is that from may, 1, 1967 the words 'the high court ..... with a preliminary objection raised on behalf of the revenue that this court has no jurisdiction in the matter.(2) under sub-section (8) of section 66 of the indian income-tax act, 1922. the jurisdiction with respect to the union territories of delhi and himachal pradesh was conferred on the high court of punjab. the relevant part of sub-section (8) of ..... the argument of the revenue were to be accepted, an irreconcilable conflict would come into being between the indian income-tax act and the delhi high court act. the whole object of the legislature in passing delhi high court act was to vest the jurisdiction over the territories covered thereby in delhi high court and the interpretation placed by me accords with that object. the ..... s.k. kapur, j.1. the following two questions have been referred to this court by the income-tax appellate tribunal (delhi bench) under section 66(1) of the indian income-tax act, 1922:-'(1) whether on the facts and in the circumstances of the case, the income of rs.3,489 assessable under the head 'toher sources' ?. (2) whether on the facts and in the circumstances .....Tag this Judgment!
Court : Delhi
Reported in : (1987)63CTR(Del)380; 175ITR78(Delhi)
..... arun b. saharya, j.1. these are five applications under section 256(2) of the income-tax act, 1961 (hereinafter called 'the act'), by the commissioner of income-tax praying that we direct the income-tax appellate tribunal (delhi bench) to draw up a statement of the case and refer it for our opinion on ..... madras high court in : 121itr854(mad) (sic) (iii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability towards additional excise duty on account of excess wastage on spirit in transit to the extent of ..... wholly and exclusively for the purposes of the assessed's business (ii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability of rs. 93,080 as an allowable expenditure keeping in view the decision of the ..... expenses were incurred wholly and exclusively for purposes of business (ii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in allowing the liability on account of additional excise duty to the extent of rs. 27,86,288 as ..... the following questions raised in each of the five applications, in respect of the assessment years 1976-77, 1977-78 and 1978-79 : 'income-tax .....Tag this Judgment!
Court : Delhi
Reported in : 163ITR519(Delhi)
..... chadha, j.1. these two references under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), pose the following questions for the opinion of the court : '1. whether the tribunal was right in accepting the assessed's claim of ..... the balance-sheet as adjusted in respect of the sum of rs. 47.31 lakhs. this direction was rightly given by the tribunal and the income computed by the income-tax officer. the income-tax officer has deleted the disallowance of interest of rs. 5,04,537. the answer to question no. 1 has, thereforee, to be against ..... of the assessed during the previous year amounted to rs. 5,04,537 and this was sought to be deducted in the computation of the total income. the income-tax officer as well as the appellate assistant commissioner had taken the view that the assessed had borrowed amounts for purposes other than business and that the assessed ..... of shri r. dalmia, an individual, for the assessment year 1962-63 for which the previous year ended on september 30, 1961. there was an earlier income-tax reference for the assessment year 1961-62 for which the relevant previous year was the year ended on september 30, 1960. that reference was answered by this ..... sum of rs. 47.31 lakhs and on that basis, directing the deletion of the disallowance of interest of rs. 5,04,537 made by the income-tax officer 2. whether, on the facts and in the circumstances of the case and in the alternative, the tribunal was justified in restricting the disallowance of the .....Tag this Judgment!
Court : Delhi
Reported in : (1985)46CTR(Del)30; 157ITR187(Delhi)
..... ladies are partners in the assessed-firm. when this firm, m/s. jai and co., applied for registration under section 185 of the income-tax act, 1961, the income-tax officer came to the conclusion that the said firm was a benamidar of the assessed-firm and so registration was refused. the ..... appeals filed by m/s. jai and co. failed up to the tribunal. on account of alleged concealment of income for not including the income of m/s. jai and co. in its disclosed income, the income-tax officer initiated penalty proceedings, which were referred to the inspecting assistant commissioner on account of the minimum penalty being more ..... . however, it is good evidence.' 10. in the present case, if we consider the explanationn as being the set of facts before the income-tax officer in the case of m/s. jai & co., we could not treat it as positive evidence that there had been a concealment. on ..... partnership is a relationship between individuals which is treated as an entity for income-tax purposes. but the income is to be apportioned to the relevant partners. we fail to understand how the income of m/s. jai & co. can be treated as the benami income of the assessed-firm. at best, the partners can be treated benami ..... members of the family. 6. it was on the sum total of the above facts that the income-tax authorities came to the conclusion that the income of m/s. jai & co. should be included in the income of the assessed as a benamidar. now, the question is whether this establishes that there is concealment .....Tag this Judgment!
Court : Delhi
Reported in : (1987)60CTR(Del)91; 168ITR33(Delhi)
..... )-iv, new delhi, is a brief one and is reproduced in its entirety below : 'the appeal is against the order under section 143(3) of the income-tax act, 1961. the appellant along with shri u. p. sharma appeared. the only ground is against the addition of rs. 82,246 in the trading account. as against the receipt shown ..... jagdish chandra, j.1. a complaint under sections 276c-277 of the income-tax act, 1961 (for short 'the act'), and under sections 193/196, ipc, was made by shri r. r.gupta, inspecting assistant commissioner of income-tax (assessment), range xiv, new delhi, against the present petitioner, dr. r. p. gupta, in respect of the assessment of the petitioner for the assessment year 1980-81 alleging ..... profit by the inspecting assistant commissioner who was directed to look into those documents and to formulate and calculate the income accordingly. this order of the commissioner of income-tax (appeals) appears to have been passed under section 251(1)(a) of the act which reads as follows : 'in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the ..... to the order contemplated by subsection (4) of section 250 of the act which reads as follows : 'the appellate assistant commissioner or, as the case may be, the commissioner (appeals) may, before disposing of any appeal, make such further enquiry as he thinks fit, or may direct the income-tax officer to make further enquiry and report the result of the same to .....Tag this Judgment!
Court : Delhi
Reported in : (1987)59CTR(Del)11; 166ITR77(Delhi)
..... of mrs. manju goel, addl. chief metropolitan magistrate, delhi, which had been instituted by respondent no. 1, shri gopal mukherjee, income-tax officer, central circle vii, mayur bhawan, new delhi, under sections 276c(1) and 278 of the income-tax act, 1961 (in short, 'the act') and under sections 193 and 196 read with section 120b, indian penal code, in regard to the assessment year 1984 ..... fine. the present case, if proved, would fall under the first category. the provision of law contained in section 35(2a) of the act has been sought to be pressed into service by the learned counsel for the income-tax officer, respondent no. 1, who has filed the complaint before the magistrate against the petitioners and the co-accused, respondents nos. 2 to ..... of rs. 25 lakhs, appear to have made a willful attempt to claim benefit or reducing their income to the extent of over rs. 33 lakhs which naturally would be tantamount to a willful attempt for evading income-tax under section 276c(1) of the act already referred to above. it is alleged in the complaint that the company had not appointed any managing ..... an opportunity in the shape of a preliminary inquiry like the one provided in section 476, criminal procedure code, 1898 (now section 340, criminal procedure code, 1973) before the prosecution is launched by the income-tax officer. as no such preliminary inquiry analogous to the s vocative of principles of natural justice and the complaint was bad in law, y for him to comply with those .....Tag this Judgment!
Court : Delhi
Reported in : (1983)33CTR(Del)1; 138ITR391(Delhi)
..... jurisdiction in the prescribed manner by the assessed (iv) whether, in view of the specific provision of section 124(4) of the income-tax act, conferring power solely on the commissioner of income-tax for determination of the jurisdiction of an income-tax officer, the income-tax appellate tribunal on the facts and the circumstances of the case validly conferred power on the appellate assistant commissioner in the form ..... concerned is correct and sustainable in law (iii) whether, on the facts and in the circumstances of the case, the provisions of section 124(7) of the income-tax act, as found by the tribunal afford power to the income-tax officer to exercise jurisdiction and complete the assessment without reference of the issue of jurisdiction to and decision of reference by the commissioner of ..... has raised several objections to the assessment. firstly, according to him, the income-tax officer could not possibly have completed a valid assessment without an appropriate order from the commissioner of income-tax under section 124(4) of the income-tax act. according to him no protective assessment was permissible where the jurisdiction of the income-tax officer was in challenge. he went on to contend that since the .....Tag this Judgment!
Court : Delhi
Reported in : 125ITR96(Delhi)
..... the payments of rs. 5,67,000 and rs. 5,000 and rs. 5,000 are permissible deductions under section 10(2)(xv) of the indian income-tax act, 1922, for the assessment years 1958-59, 1960-61 and 1961-62 ?' 2. the assessed-company runs a manufacturing unit. during the assessment year 1958 ..... contention, and disallowed the deductions. 4. on appeal by the assessed, the aac confirmed the view of the ito. on further appeal to the income-tax appellate tribunal, the tribunal concurred with the decision of the aac. in coming to its conclusion, the tribunal derived support from an earlier order passed by ..... it is true that expenditure incurred need not necessarily yield results or be incurred to directly benefit the business or be directly related to the earning of income, yet it must be incidental to the business and must be necessitated or justified by commercial expediency. before an expenses can be allowed under s. ..... the expenditure may be admissible as a deduction under s. 10(2)(xv) even if the primary motive for incurring it is not directly to earn income thereby. 8. learned counsel, thereforee, urges us to accept that the payment to the indian national congress was to indirectly further the trade as it ..... pradesh high court has, in addl. cit v. kuber singh bhagwandas : 118itr379(mp) , relied on these decisions and held that the amount of donation to the chief minister's drought relief fund was an allowable deduction under s. 37(1) of the i.t. act, 1961, the particular facts being, that .....Tag this Judgment!