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Judgment Search Results Home > Cases Phrase: income tax act Court: jharkhand Year: 2015 Page 1 of about 26 results (0.017 seconds)

Feb 09 2015 (HC)

Nitin Kumar Saraf Huf Vs. Union of India Through Secretary Ministry of ...

Court : Jharkhand

Decided on : Feb-09-2015

..... and also looking to the order passed by the hon'ble high court of kerala at ernakulam, the operation, implementation and execution of notice issued under section 234e of the income tax act, 1961 may kindly be stayed. it is further argued by the counsels for the petitioners that discrimination has been caused by government of india, ministry of finance, department of revenue ..... d.n. patel, j :1. rule.2. counsels appearing for the respondents waive notice of rule.3. counsels appearing for the petitioners submitted that vires of section 234e of the income tax act, 1961 is under challenge in these writ petitions. the matters have been argued, at length, by the counsels for the petitioners and it has been submitted that section 234e as ..... well as section 271h have been incorporated by way of finance act, 2012 in the income tax act, 1961. there is a provision under section 271h regarding penalty for not furnishing the statement for the tax deductible or receivable, the minimum penalty is rs. 10,000/- and the maximum is rs. 1 lakh. for the very ..... is prescribed in this circular and thus its classification is also not fulfilling two tests of article 14 of the constitution of india.4. having heard the counsels for the income tax department and also the counsels for the petitioners, notice upon attorney general of india.5. notice upon attorney general of india is waived by assistant solicitor general of india, who .....

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Jul 28 2015 (HC)

Rohit Kumar Vs. The State of Jharkhand and Anr

Court : Jharkhand

Decided on : Jul-28-2015

..... case no. c- 25 of 2001, pending in the court of learned special judge, economic offences, ranchi, order taking cognizance of offence under sections 276 (c) and 277 of the income tax act, 1961 and also the order dated 13.02.2015 whereby and whereunder non-bailable warrant of arrest has been issued.2. the facts of the case in nutshell, which is ..... income but the petitioner filed a return showing only an income of rs.15,460/- on 23.10.1996. again a notice under section 143(2) of the said ..... was filed by respondent no.2- the union of india through income tax department, central circle, ranchi before the special judge, economic offences, ranchi alleging therein that this petitioner received a sum of rs.5,47,950/- from animal husbandry department whereafter a notice under section 142 (1) of the income tax act ( in short the act ) was issued directing him to file return of the ..... be canceled by allowing the appeals of assessee and the penalties levied under section 271(a), 271(1) (c) and 271 (1)(b) of the act were cancelled. it was also submitted that since the income tax appellate tribunal has set aside the order of penalty passed by assessing authority as well as by appellate authority, the prosecution launched against the petitioner under .....

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Feb 06 2015 (HC)

Shyam Sundar Agarwal Vs. State of Jharkhand

Court : Jharkhand

Decided on : Feb-06-2015

..... restriction in movement and storage limits. in the case of g.l. didwania and another v. income tax officer 3. and another reported in 1995 supp (2) scc724 the matter related to assessment under the income tax act for which a criminal proceeding was also instituted and the appellate tribunal having set aside the assessment, the ..... noted above, the assessing authority held that the appellant-assessee made a false statement in respect of income of m/s young india and transport company and that finding has been set aside by the income tax appellate tribunal. if that is the position then we are unable to see as to how criminal ..... for the offences punishable u/s 406, 409, 420, 411 and 120b of the indian penal code as also section 7/8 of the essential commodities act (e.c. act) has been taken, is quashed so far as the petitioner is concerned. (rongon mukhopadhyay, j) dated the 6 th , february, 2015 jharkhand high court ..... charge-sheet u/s 406, 409, 420, 411 and 120b of the indian penal code as also under section 7/8 of the essential commodities act (e.c. act) and thereafter the learned chief judicial magistrate, chaibasa was pleased to take cognizance for the offence punishable u/ s 406, 409, 420, 411 and ..... the offences punishable u/s 406, 409, 420, 411 and 120b of the indian penal code as also section 7/8 of the essential commodities act (e.c. act) has been taken. the prosecution story arises out of a first information report (f.i.r.) instituted by the block supply inspector incharge, sadar, .....

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Oct 05 2015 (HC)

The Commissioner of Income Tax Vs. Agriculture Produce Market Committe ...

Court : Jharkhand

Decided on : Oct-05-2015

..... a.o. and lethargically, no fresh order was passed of assessment and a slight revision in the refund was taken in review by the commissioner of income tax under section 263 of the income tax act, 1961. the commissioner of income tax set aside the order passed by the a.o. dated 3rd september, 2007 as well as the slightly corrected order dated 8th july, 2008 which ..... instead of re-assessment. this eagerness was quashed and set aside.4) against this order passed by the commissioner of income tax, the respondent preferred appeal before the authority against the order passed by the commissioner of income tax under section 263 of the income tax act, 1961 and the authority quashed and set aside the order of the the commissioner which is dated 07.05.2013 ..... june, 2007 quashing and setting aside the order passed by the a.o. as well as the commissioner of income tax 2 (appeals) dated 10th february, 2006 and 15th november, 2006 respectively and ordered that after considering the application under section 12a of the income tax act, 1961, fresh order of assessment shall be passed by the a.o.3) now the bottom-neck starts ..... . 35) thus, it appears that the a.o. has not yet passed any fresh order of assessment as per the direction given by the authority dated 15th june, 2007. it appears that the high ranking administrative officer of income tax department .....

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Jul 28 2015 (HC)

Prakash Chandra Tibrewal and Ors Vs. The Regional officer Jharkhand S ...

Court : Jharkhand

Decided on : Jul-28-2015

..... reported in 2012 (2) jcr502and a.p. arya verus state of jharkhand and others while dealing with the provisions of section 278b of the income tax act and section 24 of the contract labour ( regulation and abolition ) act 1970 respectively. in both the aforesaid cases, this court also took the view that if there is no averment in the complaint petition that the ..... of place to mention that the provisions of section 16 of the environment (protection) act 1986 are paramateria the same of section 141 of the negotiable instrument act as well as section 25 of the contract labour ( regulation and abolition ) act 1970 and section 278 b of the income tax act. the hon'ble supreme court while dealing with the cases under negotiable instruments ..... act in national small industries corporation ltd. versus harmeet singh pental and another reported in 2010 ( ..... chief judicial magistrate, chaibasa in complaint case no. c/7-58 of 2014, whereby and whereunder, the prosecution launched against the petitioner under section 15 of the environment (protection) act 1986.2. it appears that on the direction of ministry of environment and forest, government of india, dated 08.05.2013, the state government has directed the jharkhand state .....

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Jun 11 2015 (HC)

Jharkhand Against Corruption Through Its Vice President Santosh Kumar ...

Court : Jharkhand

Decided on : Jun-11-2015

..... station-lodhi road, district- new delhi.8. the director, enforcement directorate, shivaji park, lodhi road, post office & police station- lodhi road, district-new delhi 9. the director (investigation), income tax, income tax building, 7 main road, post office & police station-chutia, district-ranchi. .... respondents coram: hon'ble mr. justice d.n. patel hon'ble mr. justice ratnaker bhengra ... for the ..... no objection, if this investigation is being handed over to the central bureau of investigation under the prevention of money laundering act, 2002. if, the investigation is being carried out by directorate of enforcement, income tax department will also work in-cooperation with central bureau of investigation as well as director of enforcement, so that if need arises ..... authority to see undisclosed income of the companies, and, the directors thereof, and, transaction of such a huge money, which has taken place in the state, as stated herein ..... act, 2002, by these two to three dozens of companies in-cooperation with the investigation which will be carried out by the central bureau of investigation so that there may be proper synchronization of investigation by the different agencies.5. counsel appearing for the respondent no. 9 submitted that some preliminary enquiry is being done by the income tax .....

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Aug 03 2015 (HC)

The Divisional Manager United India Insurance Co Ltd Represented Throu ...

Court : Jharkhand

Decided on : Aug-03-2015

..... . in the facts of the instant case such plea is discarded.8. learned counsel has also contended that the tribunal has erred in computing the compensation by not deducting the income-tax from the salary which was taxable. responding to the argument of the counsel it is evident from the impugned judgment/award that the trial court has considered the salary slip ..... from the letter addressed to the manager, s.b.i branch, dhanbad with regard to payment of arrear amount of rs.66,170/- to the deceased which shows that no income-tax was deducted consequently the computation of compensation is on the basis of actual salary and is in consonance with law. learned counsel for the respondents has relied on the decision ..... by the claimant that they had not received any compensation amount under the workmen compensation act. it is argued that the learned tribunal has erred in computing the compensation by not deducting income tax and other deductions made as per ext.1 and has wrongly held that the income of the deceased was not within the taxable limit whereas it would be evident from ..... ext.2 that rs.27,381/- was deducted as income-tax for the year 2007-2008 and it is settled principle that actual salary is calculated less the tax payable. it is contended that the compensation amount is highly inflated and exorbitant and the direction to pay interest @ 6% from .....

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Aug 07 2015 (HC)

The National Insurance Company Ltd Through Divisional Manager Vs. Anim ...

Court : Jharkhand

Decided on : Aug-07-2015

..... appellant has at this juncture contended that objection was raised before the tribunal that income tax returns (ext.x/2 & ext.x/3) were filed by the claimants after the death of the deceased. the contention of the learned counsel is ..... died due to the motor accident on 16.01.2013. it is abundantly clear that the appellant-insurance company never challenged the veracity of the said income tax returns neither alleged that it was filed or procured with the intent and purpose or for the sake of claiming higher compensation. learned counsel for the ..... to his death. to buttress his argument learned counsel emphasised that in the decision reported in (2008) 4 scc224hon'ble supreme court has held that the income tax return which was filed after the death of the deceased is unacceptable. it is contended that in view of the aforesaid decision the tribunal has erred ..... both the vehicles as is evident from the recital of f.i.r and the charge- sheet. it is submitted that the claimants have filed the income-tax returns of the deceased which are ext. x/2, x/3 and x/4. it is argued that only ext. x/2 should have considered ..... the basis of the average of the three income tax returns without considering that exts.x/3 and x/4 are income tax returns were filed subsequent to the death of the assessee i.e. the deceased. it is argued that by giving such a finding the tribunal has acted against the settled legal position. on the .....

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Apr 01 2015 (HC)

Ms Pearl Regency Through One of Its Partners Sri Rakesh Ranjan Vs. Jha ...

Court : Jharkhand

Decided on : Apr-01-2015

..... 2015 has been passed in gross violation of the rules of natural justice. relying on a decision in sahara india (firm), lucknow vs. commissioner of income tax, central i and another , reported in (2008) 14 scc 151, the learned counsel for the petitioner submits that even in cases where there is ..... to 6 determine the civil liability however, the special court assumes jurisdiction under sub section (5) and (6) of section 154 of the act only after conclusion of the criminal case and it is only at the stage, after conclusion of the criminal case, when the special court proceeds ..... procedure has been prescribed under sub section (5) and (6) of section 154 whereunder, the special court constituted under section 153 of the act determines the civil liability. it is submitted that the petitioner has not pleaded prejudice caused to it by non supply of inspection report. the inspection ..... counsel for the respondent jharkhand urja vikas nigam limited submits that the provisions under section 126 and under section 135 (1 a) of the electricity act, 2003 are different and distinct and therefore, the contention raised on behalf of the petitioner that even though criminal case has been lodged, the ..... , advocate mr. amarendra pradhan , advocate 04/01.04.2015 assailing order dated 12.03.2015 passed under section 135(1 a) of the electricity act, 2003 on the ground that without supplying a copy of inspection report and without affording an opportunity to raise objection, the learned counsel for the petitioner .....

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Aug 25 2015 (HC)

Ms Hotel Rajasthan Through Its Proprietor Sri Mahabir Prasad Sharma Vs ...

Court : Jharkhand

Decided on : Aug-25-2015

..... would disclose that energy charge has been calculated at the rate of rs. 5.55 which is patently wrong. referring to judgment in sahara india (firm), lucknow vs. commissioner of income tax, central i & another (2008) 14 scc 151, the learned counsel for the petitioner submits that final assessment order dated 31.07.2015 has been passed without affording opportunity of hearing ..... petitioner must pay the balance amount. 4 6. i have carefully considered the rival contentions raised on behalf of the parties and perused the documents on record.7. the electricity act, 2003 is a special enactment which provides separate procedures for calculation of electricity charges in cases where on inspection, the assessing officer comes to a conclusion that the assessee is ..... without preparing inspection report bearing signature of the representatives of the petitioner, a first information report was lodged. in purported exercise of power under section 135(1a) of the electricity act, a bill for rs. 6,60,000/ was raised on 08.07.2015 and when the petitioner raised objection, assessment order dated 31.07.2015 was passed. referring to ..... has been issued, the present writ petition has been filed.2. the petitioner, a residential hotel established in the year, 1978, claims its registration under the shops and establishment act, 1953. it was granted electrical connection under nds2 mode and contract demand of 33 kw. on 07.07.2015 the electrical connection of the petitioner was disconnected on the allegation .....

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