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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 2009 Page 1 of about 57 results (0.047 seconds)

Jan 30 2009 (HC)

Sahara India Commercial Corpn. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Jan-30-2009

Reported in : (2009)223CTR(Cal)361,[2009]178TAXMAN269(Cal)

..... ordersoumitra pal, j.1. these two writ petitions were filed by the petitioners challenging the show-cause notices and the orders of transfer passed under section 127 of the income-tax act, 1961 (for short 'the act'). since admittedly identical issues are involved, the petitions were heard analogously. however, for the sake of convenience facts in w.p. no. 1920, sahara india commercial corporation ltd ..... transferred to dcit, central circle-6, new delhi, in exercise of powers vested in me under section 127(2) of the income-tax act, 1961.6. this order will take effect from 9-8-2005.sd/-(v.k. bhatia)commissioner of income-tax: kol-iiikolkata.'[emphasis supplied]11. in order to deal with the first question it is necessary to refer to the pleadings in ..... /2005-06*centralisation of 'sahara' group of casesin exercise of the powers conferred by sub-section (2) of section 127 of the income-tax act, 1961 (43 of 1961) and all other powers enabling me in this behalf, i, the commissioner of income-tax, kolkata-hi, kolkata, hereby transfer the case, particulars of which are mentioned in column '2' and '3' of the table given ..... :'todated: 30-6-2005the principal officer,m/s. sahara india commercial corpn. ltd.,2a, shakespeare sarani,sahara sadan,kolkata-700 071.sir,sub.: notice under section 127(2) of the income-tax act, 1961, proposal for transfer of your case to new delhi.the sahara group consists of several companies, firms and individuals which are presently assessed to .....

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Mar 17 2009 (HC)

Dilip Kumar Agarwal and Krishna Kumar Agarwal Vs. Commissioner of Inco ...

Court : Kolkata

Decided on : Mar-17-2009

Reported in : [2009]314ITR291(Cal)

..... the acit/dcit, central circle-ill, patna, in exercise of the powers conferred under sub-section (2)(a) of section 127 of the income-tax act, 1961 (in short 'the act').4. it is submitted by mr. khaitan, learned senior advocate appearing on behalf of the petitioners that though pursuant to the notices dated ..... therefore passed.in exercise of the power conferred by sub-section (2)(a) of section 127 of the income-tax act, 1961, and all other power enabling me in this behalf, i, the commissioner of income-tax, kolkata-xv, kolkata, hereby transfer the following case the particulars of which are mentioned in columns (2 ..... the facts of my smallness.(12) that i am regularly assessed to income-tax at kolkata in the range 44/kolkata.(13) that my firm m/s. bhagwati steels is regularly audited under section 44ab of the income-tax act, 1961, at kolkata.(14) that i am suffering from ill-health ..... for centralization of sri ratan lal agarwal group of cases for co-ordinated investigation and assessment. this order shall take immediate effect.commissioner of income-tax,kolkata-xv, kolkata.(emphasis supplied)9. it appears that though it has been submitted on behalf of the respondents that the transfer is for ..... (cal).6. in order to decide the issue it is necessary to refer to the notice dated january 15, 2009, proposing transfer issued by the income-tax officer (technical), kolkata-xv, respondent no. 2, the relevant portion of which is as under:.in connection with search and seizure operation against ratan .....

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Jan 06 2009 (HC)

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

Court : Kolkata

Decided on : Jan-06-2009

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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Mar 12 2009 (HC)

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

Court : Kolkata

Decided on : Mar-12-2009

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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Mar 18 2009 (HC)

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

Court : Kolkata

Decided on : Mar-18-2009

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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Jan 12 2009 (HC)

Kolkata Port Trust Vs. Assistant Commissioner of Income-tax

Court : Kolkata

Decided on : Jan-12-2009

Reported in : [2009]315ITR243(Cal)

..... short) and to deal with and dispose of by appropriate orders the applications made by the petitioner under section 154 of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the said assessment years and to amend the assessments for the said assessment years in accordance with the amended provisions of ..... modifying such assessment in terms of the order dated june 30, 2008, passed by the commissioner of income-tax (appeals) and on the basis of the applications made under section 154 of the act for the said assessment years.2. learned senior advocate appearing on behalf of the revenue has submitted ..... in mahanagar telephone nigam ltd. : [2004] 267 itr 647 was moved against the show-cause notice. with regard to the judgment in the case of cit v. delhi tourism and transportation development corporation ltd. : [2005] 274 itr 35 (delhi) it has been submitted that it does not appear from ..... in view of the amended provisions of section 43(6) of the act and after the insertion of explanation 6 the petitioner is entitled to relief for the depreciation claimed for the assessment years in question. it has ..... been made that the law laid down in mahanagar telephone nigam ltd. : [2004] 267 itr 647 has been followed by the delhi high court in cit v. delhi tourism and transportation development corporation ltd. : [2005] 274 itr 35.3. learned senior advocate appearing on behalf of the petitioner submits that .....

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Jul 06 2009 (HC)

Vishwanath Agarwala Vs. Tax Recovery Officer-i

Court : Kolkata

Decided on : Jul-06-2009

Reported in : (2009)225CTR(Cal)358,[2010]320ITR636(Cal),[2009]182TAXMAN327(Cal)

..... of dwarka prasad agarwala and proceeded to reject the claim of the writ petitioner, vishwanath agarwala, by passing the order under rule 11(6) of the second schedule to the income-tax act, 1961. the judgment of the supreme court rendered in gangadhar vishwanath ranade's case (supra), therefore, has no manner of application at all in the facts and circumstances of the ..... vishwanath ranade's case (supra) was rendered in a completely different fact situation. in that case, the tro had levied attachment under rule 11 of the second schedule to the income-tax act, 1961, on an immovable property originally belonging to the deceased assessee which was claimed by his wife and daughter as of their ownership and in their possession in the objections ..... vishwanath agarwala, son of panna devi agarwala, observing that the same was not tenable in law and passed his order under rule 11(6) of the second schedule to the income-tax act, 1961, rejecting his plea while concluding that the property could be auctioned for recovery of the outstanding demand of dwarka prasad agarwala. the confirmation of sale to the highest bidder ..... conclusion that the property could be auctioned for the recovery of the outstanding demand of dwarka prasad agarwala as per provision of rule 11 of the second schedule to the income-tax act, 1961 and had therefore rightly rejected the claim of the writ petitioner-vishwanath agarwala.32. the learned advocate appearing on behalf of the private respondent no. 4, kanhaiya lai bhagat .....

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Feb 05 2009 (HC)

Gaurav Agarwal Vs. Income-tax Officer

Court : Kolkata

Decided on : Feb-05-2009

Reported in : (2009)227CTR(Cal)408,[2009]314ITR123(Cal)

..... : in this writ petition the petitioner has challenged the notice issued under section 148 of the income-tax act, 1961 dated may 7, 2007, and the notices under sections 143(2) and 142(1) dated may 23, 2008, for the assessment year 2005-06 issued by the income-tax officer, ward 46(2), kolkata, respondent no. 1 on several grounds including the point of jurisdiction ..... the action of respondent no. 1 seeking to reopen the case under section 148 and the assessment order dated december 31, 2008, passed under sections 143(3)/147 of the act. according to the petitioner the order under sections 143(3)/147 could not have been passed by respondent no. 1 without disposing of the application dated july 15, 2008, objecting ..... to the notice under section 148 of the act.3. the matter was taken up for hearing on january 29, 2009, when respondent no. 1 was directed to produce the records. today records have been produced. perused the letter .....

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Feb 24 2009 (HC)

New Rupayan Jewellers Vs. Union of India (Uoi) and ors.

Court : Kolkata

Decided on : Feb-24-2009

Reported in : (2009)226CTR(Cal)686,[2009]314ITR288(Cal)

..... of this communication.3. in order to decide the issue it is necessary to refer to the relevant provision in section 220(6) of the income-tax act, 1961, which is as under:220.(6) where an assessee has presented an appeal under section 246 or section 246a the assessing officer may, ..... the assessment year 2006-07 passed on september 18, 2008, the petitioner had filed an appeal before the commissioner of income-tax (appeals), west bengal, respondent no. 2. it appears that on the day on which assessment order was passed, respondent no. 3 had issued ..... s. new rupayan jewellers challenging the order dated november 10, 2008, passed by the income-tax officer, ward-28(3), kolkata, respondent no. 3 rejecting the application for stay of realisation of the sum assessed as tax due.2. the facts in brief are that being aggrieved with the assessment order for ..... appeal, even though the time for payment has expired, as long as such appeal remains undisposed of.4. therefore, section 220(6) of the act, postulates that where an appeal under section 246 or under section 246a is pending, the assessing officer has the discretion, subject to such conditions ..... might have expired. consequently, a circular dated march 6, 1989, has been issued by the revenue. therefore, the act confers discretion on the assessing officer to grant stay of realisation of taxes after protecting the interest of the revenue. thus, once the assessing officer chooses to exercise his discretion, in my .....

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Apr 01 2009 (HC)

Commissioner of Income-tax Vs. Pradeep Kumar Todi

Court : Kolkata

Decided on : Apr-01-2009

Reported in : [2009]181TAXMAN29(Cal)

1. this is an appeal under section 260a of the income-tax act, 1961 ['said act' in short] against an order dated 5-9-2008 passed by income-tax appellate tribunal ['said tribunal' in short] pertaining to the assessment year 2003-04.2. on or about 1-12-2003, the assessee submitted his return showing nil income. the assessing officer issued notices under section 131 of the said ..... demat account. the assessing officer held as many as nine hearings before passing his order of assessment on 21-11-2005 under section 143(1) of the said act.3. the commissioner of income-tax, by order dated 28-2-2008, exercised his power of revision holding that the aforesaid order of assessment dated 21-11-2005 passed by the assessing officer was ..... appeal before the said tribunal.5. the said tribunal by order dated 5-9-2008 allowed the appeal and quashed the order passed by the commissioner of income-tax under section 263 of the said act and restored the assessment order dated 21-11-2005. the members of the said tribunal found that from the combined reading of the assessment order along with ..... .8. it is true that the power of revision under section 263 of the said act is of wide amplitude, but such power is certainly not an arbitrary or unchartered one. it is not meant for a roving enquiry. before exercising such power, the commissioner of income-tax has to be satisfied that the order of the assessing officer is erroneous and it .....

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