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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Page 2 of about 17,162 results (0.067 seconds)

Jan 06 2009 (HC)

Singhal Enterprises P. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [2009]315ITR246(Cal)

..... consequently, in exercise of the powers conferred upon me by sub-sections (1) and (2) of section 127 of the income-tax act, 1961, and all other powers enabling me in this behalf, i, the commissioner of income-tax, kolkata-i, kolkata, do hereby transfer the case named in column (2) of the schedule below, from the jurisdiction of ..... of the order impugned, which is extracted hereinbelow:consequent to search and seizure operations under section 132 of the income-tax act, 1961, in the 'b.s. agarwal' group of cases, it had been requested by the commissioner of income-tax (central), ranchi, that the cases named in column (2) of the schedule below be centralized for the ..... soumitra pal, j.1. in the writ petition, the petitioner has challenged the order under section 127 of the income-tax act, 1961, dated october 21, 2008, passed by the commissioner of income-tax, kolkata-i, respondent no. 1, transferring the file from kolkata to ranchi, on the ground that neither the petitioner was given an opportunity ..... s. sponge aaccb0433h itoprivate ltd. wd.2(2),kolkata-------------------------------------------------------------------------4 meritime aabcm8293r deputy citmerchants cir 2,private ltd. kolkata-------------------------------------------------------------------------this order will take immediate effect.(sd.)commissioner of income-tax,kolkata i, kolkata.(here printed in italics)5. it appears from paragraph 5 of the order impugned that respondent no. 1 had 'considered' the written objection. .....

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Jul 26 2006 (HC)

P.S. Housing Finance P. Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Kolkata

Reported in : (2007)212CTR(Cal)72

..... . the impugned order is set aside and quashed.32. this order will, however, not prevent the respondent authorities from issuing a fresh order of transfer under section 127 of the income-tax act, 1961, transferring the case of petitioner no. 2 to mumbai in the event any real nexus is found between any articles or documents found in the residence of petitioner no ..... related with pioneer industries ltd., or its group concerns.13. on march 20, 2006, however, the petitioners received an order dated march 7, 2006, under section 127(2) of the income-tax act transferring the cases, inter alia, of petitioners nos. 1 and 2 from kolkata to mumbai with immediate effect. by the said impugned order, the case of one m/s. j ..... months after the search and impounding of documents, the petitioners received identical notices dated february 23, 2006, with regard to the proposal to transfer the income-tax files of the petitioners to mumbai under section 127 of the income-tax act.9. by two several letters both dated february 28, 2006, the petitioners objected to the transfer and requested a week's time for detailed ..... , kolkata, being respondent no. 1, issued in exercise of powers under section 127(1) and (2) of the income-tax act, 1961, transferring the case of, inter alia, the two petitioners to the deputy commissioner of income-tax, central circle 22, mumbai, under the commissioner of income-tax, central, mumbai.2. petitioner no. 1 is a private limited company incorporated in the state of west bengal. the .....

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Jan 30 2002 (HC)

Shruti Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Kolkata

Reported in : [2002]255ITR283(Cal)

..... from the order impugned that the authority on january 1/4, 2002, passed an order of transfer under section 127 of the income-tax act, 1961. in such order the entire reply of the show-cause notice has been quoted and ultimately a conclusion has been drawn ..... 10.30 a. m. personally or through an authorised representative to state your further objections to the proposed transfer of income-tax jurisdiction from the income-tax officer, ward-55 (1), kolkata, to the deputy commissioner of income-tax, central circle-xii, new delhi, mayur bhawan, connaught circus, new delhi-110 001. if you are unable ..... reiterated the earlier order by saying that theassessee has denied the basic infrastructure in delhi which was in existence before to represent its case before the income-tax authorities and in a nutshell the stand taken in its previous reply dated july 26, 2001, has been reiterated. therefore, the authority thought ..... , it will be assumed that you have no objection to the proposed transfer and order to that effect may be passed by the commissioner of income-tax, kolkata-xx, without making any further correspondence with you in this regard.'4. on december 13, 2001, a notice has been issued by ..... the aforesaid position, order as stated hereunder is passed.' 3. it appears from the annexures that firstly, on july 17/18, 2001, the concerned income-tax officer on behalf of the commissioner issued a show-cause notice of transfer in a cryptic manner. however, the same was replied by the petitioners on .....

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Mar 18 2009 (HC)

Naresh Kumar Agarwal Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2010]320ITR361(Cal)

..... proposing transfer of the file of the petitioner from asansol to ranchi which is as under:in consequence of search and seizure operation conducted under section 132(1) of the income-tax act 1961 in the business as well as residential premises of sri ram group of cases, wherein your case was also covered. it is proposed to centralise the entire group of ..... bad as it does not mention the reasons. with regard to the impugned order dated january 28, 2009, it has been submitted that though section 127 of the income-tax act, 1961 (in short 'the act') postulates that a personal hearing is to be granted, no such hearing was given. moreover, the order does not deal with the written objection dated july 23, 2008 ..... commissioner of income-tax, asansol, do hereby transfer/centralise the following cases from assessing officer mentioned at column no. 5 to assessing officer mentioned in column no ..... be at stake.7. thus i would request you not to transfer the income-tax file from purulia to ranchi.thanking you,yours faithfully,(sd.)....naresh kumar agarwal.7. thereafter, the order impugned was passed which is as under:in exercising powers conferred upon me by section 127 of the income-tax act, 1961, and all other powers enabling me in this behalf, i, the .....

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Nov 20 2008 (HC)

Simple Viniyog P. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : (2009)226CTR(Cal)508,[2009]313ITR336(Cal)

..... filed in court today be kept with the record.2. in the writ petition, the petitioner has challenged the order under section 127 of the income-tax act, 1961, dated october 21, 2008, passed by the commissioner of income-tax, kolkata-i, respondent no. 1, transferring the file from kolkata to ranchi, on the ground that neither the petitioner was given an opportunity of ..... their cases.6. consequently, in exercise of the powers conferred upon me by sub-section (1) and (2) of section 127 of the income-tax act, 1961, and all other powers enabling me in this behalf, i, the commissioner of income-tax, kol-i, kolkata, do hereby transfer the case named in column (2) of the schedule below, from the jurisdiction of the assessing officer ..... relevant portion of the order impugned, which is extracted hereinbelow:consequent to the search and seizure operations under section 132 of the income-tax act, 1961, in the b.s. agarwal group of cases, it had been requested by the commissioner of income-tax (central), ranchi that the cases named in column (2) of the schedule below be centralized for the purpose of co-ordinated ..... ltd. kolkata3 b.s. sponge aaccb0433h ito private ltd. wd.2(2),kolkata4 meritime aabcm8293r deputy citmerchants cir 2, kolkataprivate ltd.this order will take immediate effect.(sd.) ...commissioner of income-tax,kolkata i, kolkata.(emphasis supplied)5. i find from paragraph 5 of the order impugned that respondent no. 1 had 'considered' the written objection. in the context of the case .....

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Mar 12 2009 (HC)

Anand Kumar Arya and anr. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [2009]314ITR324(Cal)

..... s. economic transport organization (in short 'eto') a registered partnership firm, challenging an order dated january 19, 2007, passed under section 127 of the income-tax act, 1961 (in short, 'the act'), by the commissioner of income-tax, kolkata, xiii, kolkata, respondent no. 1.2. the writ petition was moved on may 3, 2007, when an interim order was passed restraining ..... upon me by sub-section (2)(a) of section 127 read with sub-section (3) of section 127 of the income-tax act, 1961, and of all other power enabling me on this behalf, i, the commissioner of income-tax, kolkata-xiii, kolkata, hereby transfer the case(s) particulars of which are mentioned in columns 2 and 3 of the ..... . ... ... ... ...3. sudarshan kumar adlpa4430 ito, acit,arya a ward-37(4) central circle 17,kolkata mumbai4. ... ... ... ...5. ... ... ... ...--------------------------------------------------------------------------------this order will take immediate effect.commissioner of income-tax, kolkata-xiii, kolkata.(emphasis supplied)6. i find that the order of transfer of the files of the petitioners was passed for 'administrative convenience'. admittedly, prior to the order of ..... the argument of the respondents that the transfers were for 'effective and co-ordinated investigation', evident from the letter dated april 7, 2006, issued by the deputy director of income-tax (inv.) unit-vii (2), mumbai, (pages 26 - 28 of the affidavit-in-opposition), has been set at naught by the order dated march 13, 2008, issued .....

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Sep 09 2002 (HC)

Bata India Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Kolkata

Reported in : (2003)1CALLT598(HC),(2003)179CTR(Cal)147,[2002]257ITR622(Cal)

..... officer would be able to deduce the true profit and make assessment accordingly. i, therefore, consider it to be a fit case forspecial audit under section 142(2a) of the income-tax act, 1961, and have decided to appoint an auditor accordingly. the name and address of the auditor will be intimated to you shortly.'6. mr. bajoria, the learned senior advocate for ..... questioned the order of approval passed by respondent no. 1 containedin his communication dated november 8, 2001, being annexure p-21 whereby special audit under section 142(2a) of the income-tax act, 1961, has been ordered and a decision taken to appoint an auditor.2. the case of the petitioner is that there is no warrant to order special audit in terms ..... and the impugned order dated november 8, 2001 (annexure p-21) is one passed by the commissioner of income-tax, respondent no. 1. it cannot be denied that respondent no. 1 (cit) is competent to grant approval in terms of section 142(2a) of the income-tax act.14. also, it must be stated here that merely because no special audit under section 142(2a) of ..... been the subject-matter of construction by several high courts including this high court. the said section 142(2a) of the income-tax act reads as under :'if, at any stage of the proceedings before him, the assessing officer, having regard to the nature and complexity of the accounts of the assessee and the .....

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Jul 15 2011 (HC)

J. K. Industries Limited Vs. Commissioner of Income Tax, (Central) I, ...

Court : Kolkata

..... 1. this appeal under section 260a of the income-tax (act) is at the instance of an assessee and is directed against order dated april 15, 2004 passed by the income-tax appellate tribunal, a bench, kolkata, in income-tax appeal bearing ita no.1593(kol.)/2003 for the assessment year 1996-97 and thereby dismissing the appeal preferred by the assessee. 2. being dissatisfied, the ..... subsidiaries were made by the appellant out of the borrowed funds. g) being dissatisfied, the appellant preferred an appeal before the commissioner of income-tax (appeals) and in course of hearing of the appeal, the commissioner of income-tax (appeals) required the appellant to work out the interest for the period from the date of clearance of the cheques given to the ..... the addition on account of interest to rs.27,220/-. j) being dissatisfied, the appellant preferred an appeal before the income-tax appellate tribunal and the tribunal by order dated april 15, 2004 upheld the order of the commissioner of income-tax (appeals) both in respect of disallowance of foreign travel expenditure of rs.7,44,549/- and the interest disallowance of ..... deposited and out of which all expenditure were met, the appellant submitted the working as desired by the commissioner of income-tax (appeals) which resulted in a figure of rs.27,220/-. i) the commissioner of income-tax (appeals), by order dated march 24, 2003 upheld the disallowance of the foreign travel expenditure of the spouse of the managing director and also .....

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Mar 22 2011 (HC)

Feroze Belal and ors. Vs. the Deputy Director of Income-tax (Exemption ...

Court : Kolkata

..... by the said panchi bibi was a wakf deed and directed that a scheme of management of the wakf estate should be framed. section 220 (6) of the income tax act provides as follows: where an assesses has presented an appeal under section 246 [or section 246a] the [assessing] officer may, in his discretion and subject to ..... the wakf estate. also requires consideration. 6. the impugned order dated march 14, 2011 is set out herein below: office of the deputy director of income tax exemptions-ii kolkata, 10b middleton row, 5th floor, kolkata 700 071 no/ddit-e-ii/panchi bibi wakf estate/2010-11 kolkata 14.3.2011 ..... capricious manner. 9. the impugned order does not indicate what prompted the assessing officer to grant stay subject to proof of payment of 50% of the outstanding tax payment. the assessing officer does not appear to have considered the prima facie case at all. the order does not disclose the reason why the only 50% ..... requested for stay and have given proof of filing appeal, a view is taken after due consideration that for stay to be granted, 50% of the outstanding tax demand may immediately be paid and proof of payment submitted to this office by 23.3.2011. 8. if such proof of payment is not filed, there ..... to mr. feroz belal mutwali panchi bibi wakf estate 54/2 rafi ahmed kidwai road kolkata 700 016 sub: payment of tax for ay to 2003-04 reference: your request for (illegible) vide letters dated 9.3.2011 for ay 2003-04. sir, please refer to the above: .....

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Jul 15 2011 (HC)

Shri Prodip Kumar Bothra Vs. Commissioner of Income Tax, Kolkata

Court : Kolkata

..... by the firm of which the assessee owner was a partner for carrying on the business of the firm was not liable to be included in its total income under section 22 of the income tax act, 1961? 6. mr. dutt, the learned counsel appearing on behalf of the appellant, has contended that the assessee being the co-owner of the property and a ..... india, a firm owning a property would be liable to taxation. it was further pointed out that under the indian income tax act, 1922, a firm is a person liable to tax as the owner of the property and under section 9 thereof, in case of property owned by firm, the same is to be treated as the property of the firm ..... and not of its partners. the same principles have been maintained in the income tax act, 1961. 16. thus, after taking into consideration the overall position of a partnership firm in the light of the income tax act, 1961 we are of the view that the exemption under section 22 of the act in respect of a property not owned by the partnership firm cannot be availed ..... 1. this appeal under section 260a of the income-tax (act), 1961 is at the instance of an assessee and is directed against an order dated 22nd june, 2004, passed by the income-tax appellate tribunal, a bench, kolkata, in income-tax appeal being ita no.1724 (kol) of 2002 for the assessment years 1998-99 and 1999-2000 and thereby dismissing the appeal preferred by the assessee .....

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