Court : Orissa
Reported in : AIR1956Ori34; 21(1955)CLT283; 28ITR486(Orissa)
..... his mind whether any question of law arises out of that order so as to justify a reference to the high court under section 29 (2) orissa agricultural income-tax act. a mere bald communication to him by the office of the revenue commissioner to the effect that his revision petition has been rejected would not furnish the necessary ..... with the contents of an application to the revenue commissioner under section 29 (2), orissa agricultural income-tax act. the indian income-tax rules, 1922, however prescribe a special form (form r(t)) (see rule 22a) for an application under section 66(1), income-tax act and the state government may consider the advisability of prescribing a similar form adding therein a special ..... the order of the revenue commissioner or of any other agricultural income-tax authority against whose decision an application under section 29(2), orissa agricultural income-tax act was made. we would also suggest that section 44, orissa agricultural income-tax act may be amended on the lines of section 67a, indian income-tax act so as to include within its scope not only appeals but ..... also revisions and applications under section 29, orissa agricultural income-tax act. 7. i would, therefore, in exercise .....Tag this Judgment!
Court : Orissa
Reported in : AIR1953Ori69; 18(1952)CLT324; 28ITR386(Orissa)
..... from exercising the jurisdiction hereby delegated. schedule' (omitted)the objection therefore to the validity of the administration of orissa states order and of the extension of the orissa agricultural income-tax act to the ex-states areas by including it, by a notification, in the schedule to the said order is clearly untenable, no reference to this court by the revenue ..... requires further consideration, can direct a reference. we accordingly proceed to consider the three questions raised as above stated.5. (1) as has been narrated above the orissa agricultural income-tax act has been included inthe schedule of the orissa administration of states order by virtue of notification no. 980 dated 19-1-1949. the administration of orissa states order, 1948, ..... case. learned counsel for the agricultural income-tax authorities points out that that was a case which arose under the income-tax act and draws our attention to the fact that under section 4, income-tax act, the total income of the previous year is itself defined as income received in a taxable territory in such area; while section 3, agricultural income-tax act of orissa which is the charging section ..... . further elucidation of facts and of law may be required before it can be definitely pronounced that takoli' is land revenue so as to make the agricultural income-tax act applicable to the petitioner's zamindari. we are, therefore, of the opinion that on this point it is necessary to require the revenue commissioner to state a case. .....Tag this Judgment!
Court : Orissa
Reported in : AIR1953Ori117
..... put by the privy council on the words 'otherwise prejudicial to him' occurring in sub-section (2) of section 66 of the old indian income-tax act. in the subsequent amendment to the indian income-tax act in section 33-a the following proviso was inserted. 'provided further that an order by the commissioner declining to interfere shall be deemed not to ..... had the powers of review which were very similar to the powers of revision conferred on the revenue commissioner by section 28, orissa agricultural income-tax act. under section 66 (2) of the old indian income-tax act the commissioner could refer a case on a question of law for the decision of the high court. i am giving below the provisions ..... was not cited before the said division bench of this court. 2. the petitioner was assessed to agricultural income-tax by the agricultural income-tax officer, balasore. he appealed against the assessment to the collector of agricultural income-tax under section 25, orissa agricultural income-tax act. the collector gave him partial relief and directed revision of the assessment in accordance with the instructions contained in ..... an additional ground for following the privy council decision is found in the second proviso to sub-section (2) of section 29, orissa agricultural income-tax act, which is not found in the old indian income-tax act. that proviso allows the assessee to deduct the period during which a revision petition was prosecuted by him before revising authority under section 28 in .....Tag this Judgment!
Court : Orissa
Reported in : 103ITR613(Orissa)
..... had reasonable cause, but did not give any details. the revenue demanded the details which was granted by the court.44. the penalty provision under section 232 of the english income-tax act, 1952, was as follows : the defendant without reasonable excuse has failed to furnish the particulars required within the time prescribed. the defendant in his defence merely denied that he failed ..... (1) of the income-tax act, 1961, the provision of the orissa sales tax act considered by the supreme court is absolute in terms in that it rules out means rea as an essential ingredient for the imposition of penalty. yet their ..... . at page 73 their lordships laid down as follows :'the words ' has without reasonable cause failed to furnish it within the time allowed ' in section 271(1)(a) of the income-tax act, 1961, show that mens rea is an ingredient to be proved by the department before the imposition of penalty.'38. they again observed at page 75 thus :'unlike section 271 ..... the concept of 'mens rea' while it is absent in the expression ' without reasonable cause'.16. it would be profitable to notice the corresponding provisions in the indian income-tax act, 1922. section 28 of the act occurred in chapter iv under the heading ' deductions and assessment.'17. section 28(1)(a) and (1)(c), so far as material, may be extracted :' 28. penalty .....Tag this Judgment!
Court : Orissa
Reported in : 192ITR658(Orissa)
..... barred by limitation and so, is bad in law ?' 3. in respect of the assessment year 1977-78, the income-tax officer was not satisfied with the returned figure submitted by the assessee and complying with the requirement under section 144b of the income-tax act as it then was, forwarded a draft of the proposed assessment order to the assessee. objections to the draft ..... is a reference under section 256(1) of the income-tax act, 1961, at the instance of the revenue. 2. the following question has been referred to this court for answer : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the assessment made by the income-tax officer on october 13, 1980, for the assessment year ..... the ground of limitation. the order of assessment was, however, set aside on merits. against the appellate order setting aside the assessment, the assessee preferred a second appeal before the income-tax appellate tribunal claiming that the order of assessment ought to have been annulled since it is barred by limitation. the tribunal found in favour of the assessee and annulled the ..... assessment order having been raised by the assessee, it was sent to the inspecting assistant commissioner for approval, after approval, the assessment was completed and an order was made by the income-tax officer on october 13, 1980 .....Tag this Judgment!
Court : Orissa
Reported in : 255ITR436(Orissa); 2002(I)OLR476
..... benefit which is payable beyond the period of minority of the children. the deferred benefit not being for minor children, the clubbing clause under section 64(1)(vii) of the income-tax act is not attracted and cannot be applied to this case. 'accordingly, the appeals were allowed and the protective assessment was held to be unjustified. consequently, an order was passed treating ..... no right to enjoy the same, the tribunal upheld the view taken by the deputy commissioner of income-tax (appeals) and consequently dismissed the appeals. dissatisfied with the said order, the revenue moved the tribunal under section 256(1) of the income-tax act, 1961 (in short, 'the act'), seeking a reference to the high court and the tribunal, being of the opinion that a question ..... of law does arise out of the tribunal's order dated january 30, 1991, disposing of income-tax appeals nos. 103 and 104 of 1989, drew up a statement ..... ) of the act. hence, a sum of rs. 37,173 being the income from the trust property, was added to the total income of the assessee-appellant. this led to the filing of two separate appeals--one by the individual abhayananda rath and the other by the abhayananda rath family benefit trust. on a consideration of the matter, the deputy commissioner of income-tax (appeals .....Tag this Judgment!
Court : Orissa
Reported in : AIR1960Ori187
..... accordingly rejected the applications as being out of time. 2. the only point for consideration is whether on construction of section 66(1) of the income-tax act (act xi of 1932) read with rules 7, 8 and 36 of the appellate tribunal rules, 1946, the said applications were barred by limitations. the question ..... . the point involved in this reference tor decision of this full bench is one of limitation, arising out of two applications under section 66(3) of the income-tax act (act xi of 1922), -- s. j. c. no. 4 of 1956 relating to the assessment year 1950-51 and s. j. c. no. 5 ..... on by the assessee petitioner does not support his contentions. 8. our view with regard to the mandatory character of section 33(1) of the income-tax act read with the rules made thereunder is further supported, by the history of the legislation on this subject as appears from the parliamentary bills and ..... addressee. the circumstances, however, in the case before us are different in that here it is the statutory liability under section 66(1) of the income-tax act read with the relevant rules thereunder, that has to be determined. in such case, as i have already observed the agency principles will not apply. ..... revenue laws of the country, that there is necessity for such mandatory provisions as contained in the different sections of revenue law such as the income-tax act. to take any other view would render nugatory the provisions which fix certain limit as to time by or within which appropriate proceedings may be .....Tag this Judgment!
Court : Orissa
Reported in : 98(2004)CLT363; 268ITR130(Orissa)
..... per cent. on the plant and machinery in question was in any way erroneous so as to justify interference by the commissioner of income-tax under section 263 of the income-tax act, 1961 (2) whether the decision of the commissioner of income-tax that the sale and the lease back agreement is a colourable device with which the tribunal appears to have concurred is based upon ..... a. k. patnaik, j.1. this is an appeal under section 260a of the income-tax act, 1961 (in short, 'the act'), against the order dated february 7, 2003, of the income-tax appellate tribunal, cuttack bench, cuttack (hereinafter referred to as 'the tribunal), in i. t. a. no. 280/ctk of 2001.2. the facts as narrated in the impugned order of ..... was received by the appellant and the appellant believed that the matter was dropped.4. but on march 8, 2001, the commissioner of income-tax, bhubaneswar (in short, 'the commissioner'), issued a notice under section 263 of the act to the petitioner proposing to modify/set aside the said assessment on the ground that it was erroneous and prejudicial to the interests of ..... question was in any way erroneous so as to justify interference by the commissioner under section 263 of the act. in the order dated march 29, 2001, of the commissioner under section 263 of the act, the commissioner has taken the view that the income-tax rules provide for 100 per cent. depreciation on specific energy saving devices as mentioned in rule 5, appendix .....Tag this Judgment!
Court : Orissa
Reported in : (1991)100CTR(Ori)242; 196ITR106(Orissa)
..... of the case, the commission paid by the assessee-firm to sri rashiklal p. rathor (individual) is allowable under section 40(b) of the income-tax act, 1961, as a deduction while computing the business income of the assessee ?'2. the assessee is a partnership firm which carries on business in sale and purchase of several commodities as well as of operation ..... s.c. mohapatra, j.1. this is a reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the assessee. the statement of case on the following question of law has been referred to this court :'whether, on the facts and in the circumstances ..... rs. 28,579 towards commission as per this agreement. the firm claimed deduction of this amount from its income. the income-tax officer, however, refused to deduct the same, treating it to be payment to a partner in view of section 40(b) of the act which reads as follows :'40. notwithstanding anything to the contrary in sections 30 to 39, the following amounts ..... shall not be deducted in computing the income chargeable under the head 'profits and gains of business or profession'. . . (b .....Tag this Judgment!
Court : Orissa
Reported in : (2007)211CTR(Ori)572; 290ITR543(Orissa); 2006(II)OLR403
..... after expiry of two years' period is not acceptable because there is no provision under section 153(2a) like that of the provision under section 153(1)(c) of the income tax act which provides for completion of assessment within one year from the date of filing of a return or revised return. considering the facts and looking to the provisions of law ..... the appeal and held that the amount of rs. 1,35,92,730/- was not the income of the assessee-respondent and consequently the same could not be taxed in its hands. thereafter on the application of the commissioner of income under section 256(1) of the income tax act, the tribunal has referred the above questions of law for opinion of this court.4. let ..... b.p. das, j.1. on an application filed by the commissioner of income tax, orissa under section 256(1) of the income tax act, 1961, the income tax appellate tribunal has referred the following questions of law by its order dated 8.4.1991 passed in r.a. no. 9 (ctk)/1991 arising out of i.t.a. ..... assessee. the order of assessment was passed by reopening notice under section 148 of the income tax act, 1961 (hereinafter i.t. act), and after a number of assessments made under section 144 of the i.t. act were set aside by order passed under section 146 of the i.t. act, the final position was that the reopening order was passed under section 146 on .....Tag this Judgment!