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Judgment Search Results Home > Cases Phrase: income tax act Court: patna Page 1 of about 601 results (0.037 seconds)

Apr 13 2004 (HC)

Commissioner of Income Tax Vs. Md. Ehtesam and anr.

Court : Patna

..... under reference being the same, they have been heard together and are being disposed of accordingly.2. this is reference under section 256(2) of the income-tax act, 1961 (hereinafter referred to as the act) made by the income-tax appellate tribunal, patna bench, patna to answer the following question of the law :--'whether on the facts and in the circumstances of the case, the ..... , no penalty was leviable on the assessee, who was a partner of the firm under section 271(1)(a) of the income-tax act, 1961.'3. in all the ten cases, the same question has been referred and in five reference cases, namely, tax case nos. 27, 28, 29, 30 and 33 of 1989, the opposite party is md. ehtesam and in other five ..... they did not file the return. thereafter, the assessment proceedings were initiated against both the partners/opposite parties. notice of show cause was issued under section 274 of the act by the income-tax officer as to why penalty be not imposed as there was no reasonable cause for not filing the return within time. both the partners appeared and filed their show ..... because petition under section 273-a and under section 245-c filed are pending.'8. the assessment proceedings concluded and best judgment assessment was made under section 144 of the act. in the penalty proceeding, the concerned income-tax officer did not accept the explanation given in the show cause and imposed penalty under section 271(1)(a) of the .....

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Jan 23 2009 (HC)

Commissioner of Income Tax Vs. Mukul Kumar

Court : Patna

..... of notice nobody has appeared on behalf of the assessee.2. on an application under section 256(2) of the income tax act (the act) as it existed prior to the national tax tribunal act, 2005, this court formulated the question of law and directed the income tax tribunal, patna bench, patna to state the case to this court for its opinion. accordingly the tribunal stated the case ..... of law already noticed above.10. on going through the statement of the case and other relevant materials this court finds that the income tax appellate tribunal set aside the order of the commissioner under section 263 of the act on appreciation of a pure question of fact that the assessing officer had undertaken and held reasonable enquiry by calling for explanations from ..... of provisions of section 263 of the act noticed that royalty amount in the hands of the assessee was on account of gift ..... assessee in the year 1984 the assessee received a royalty income of rs. 1,34,143/- and claimed expenses of rs. 1,05,717/-. the assessing officer allowed the expenses to the extent of 50% of the royalty income and completed the assessment under section 143(3) of the act.4. the commissioner income tax (cit), patna in course of examination of assessments in the light .....

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Dec 18 2002 (HC)

Dr. Ranjan Kumar Akhaury Vs. Chief Commissioner of Income-tax and ors.

Court : Patna

..... present writ application for quashing the demand notices dated november 4/10, 1999, passed by the deputy commissioner of income-tax, circle-2(1), patna, (respondent no. 4), with regard to charging interest under section 245d(6a) of the income-tax act, 1961 (for short 'the act') for the period may, 1999, to october 1999, as well as for quashing the order passed by the assistant ..... commissioner of income-tax, circle 1, patna (respondent no. 5), dated april 18, 2002/may 2, 2002, rejecting the grievance petition dated ..... of the present writ application are that the petitioner is a doctor engaged in a private practice since 1989. on august 10, 1994, the income-tax department made a search and seizure operation on his premises and found undisclosed income. the petitioner filed an application on february 2, 1995, for settlement of the cases for the assessment years 1991-92 to 1994-95 ..... assessee is liable to pay interest. the case in hand is quite different one. here the settlement commission determined the amount of tax and interest but left the actual calculation to be done by the assessing officer on the total income as aforementioned and interest to be charged as per direction contained in the order. this calculation was done and, thereafter, the .....

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Dec 10 2002 (HC)

Union of India (Uoi) Vs. Sharad Kumar

Court : Patna

..... failure by the assessee accused to comply with the notice under section 158bc read with section 158bd and under section 142(1) of the income-tax act, the assessment under section 144 of the income-tax act was made and the amount of tax payable by the firm was determined at rs. 2,42,31,471. the further case of the petitioner is that during the assessment ..... partners but no response was received from them, and complaint case was instituted for the offence against the firm and its partners under sections 276c, 277 and 278 of the income-tax act on december 24, 1999 (annexure 1). the prayer of the opposite party for regular bail was rejected by the second additional sessions judge, patna, on march 28, 2001 (annexure 2 ..... . according to the case of the petitioner, the opposite party is one of the partners of birsa live stock feeds and additives and a search under section 132 of the income-tax act, 1961, was conducted in the case of sanwin pharmaceu-ticals and during such search some documents pertaining to the assessee were seized and notices were sent to all the partners ..... assessments in the case of the opposite party were made protectively under the provisions of section 158bc of the income-tax act and the same were made substantively in the hands of dr, gauri shankar prasad and the scheme of protective assessment only authorises the income-tax authority to make a parallel assessment only to safeguard the interest of the revenue until a final finding .....

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May 15 1996 (HC)

Commissioner of Income-tax Vs. Quality

Court : Patna

..... indicated in the order as to underwhat provision the interest was being levied because interest is chargeable under section 139(8) as well as other provisions of the income-tax act. wedo not find any substance in this contention. it is well-settled, followingthe decision of the supreme court referred to above, that levy of interestis a part ..... petitions were filed before the andhra pradesh high court challenging the notices levying interest under section 139(8) of the income-tax act. the high court had held that the provisions of rule 117a of the income-tax rules imply that opportunity should be given to the assessee to show cause why no interest should be levied and as ..... the omission or default in the submission of the return/payment of tax within the prescribed period and, therefore, the levy is compensatory in nature. on the ..... the later stage.4. in central provinces manganese ore co. ltd. v. cit : [1986]160itr961(sc) , which is a decision of the supreme court, the apex court has held that interest is levied under section 139(8) or section 215 of the income-tax act to compensate the revenue for the loss which it suffers by reason of ..... 1. this reference under section 256(1) of the income-tax act, 1961, is at the instance of the revenue. the questions of law referred to this court for its opinion are as follows : '1. whether, .....

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Nov 16 1998 (HC)

Metallurgical and Engineering Consultant (India) Ltd. Vs. Commissioner ...

Court : Patna

..... that decision venka-taramaiah j., as his lordship then was, examined in detail the terms and conditions of a similar collaboration agreement, the relevant provisions of the income-tax act, 1961, and the decisions of the supreme court includ-ing those in carborandum co.'s case : [1977]108itr335(sc) and performing right society limited's case ..... also but those were not the subject of dispute before the court. on examining the provisions contained in section 5(2) and section 9 of the income-tax act, 1961, this court found and held as follows (page 605) : 'taking into consideration the different clauses of the agreement and the findings recorded ..... and against the assessee-company. the supreme court examined these facts in the light of section 4(1)(c) read with section 42 of the indian income-tax act, 1922 and held as follows (page 344) : 'the high court was wrong in its view that activities of the foreign personnel lent or ..... collaboration agreement did accrue or arise in india to the non-resident company within the scope of the provisions of section 5(2)(b) of the income-tax act, 1961.' (emphasis' added) in arriving at its finding on the basis of the reason assigned by it, the tribunal solely relied upon a ..... the assessment years 1975-76 to 1980-81, a common question of law has been referred to this court by the income-tax appellate tribunal under section 256(2) of the income-tax act, 1961, on a direction given by the supreme court at the instance of the assessee. the question of law on .....

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May 16 1997 (HC)

Ram Krit Singh Vs. Commissioner of Income-tax and ors.

Court : Patna

..... that although the petitioner made the required deductions but failed to submit the requisite return within time, and as such committed an offence punishable under section 276b of the income-tax act.3. i have heard learned counsel for the parties and have perused the records.4. the orders under challenge cannot be sustained for the reason that no sanction for ..... offences), muzaffarpur, whereby he took cognizance against the petitioner of an offence under section 276b of the income-tax act and also order dated march 27, 1992, passed by the commissioner of income-tax, patna--opposite party no. 1, under section 279(1) of the income-tax act, whereby he sanctioned the filing of the complaint against the petitioner.2. the allegations against the petitioner ..... are that while posted as treasury officer, munger, he was required under section 192 to make deductions of income-tax while paying salaries to the government ..... section 197 of the code has been obtained in this case. in the absence of the aforesaid sanction under section 197 of the code, neither could the commissioner of income-tax have sanctioned the launching of the prosecution nor the special court could have taken cognizance of the offence alleged against the petitioner.6. in the result, the petition .....

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Aug 16 1996 (HC)

Deepak Kumar Poddar, Vs. Union of India (Uoi) and ors.

Court : Patna

..... from the act, inasmuch as what section 119 has empowered is to issue orders, instructions or ..... directions for the 'proper administration' of the act or for such other purposes specified in sub-section (2) of the section. ..... court challenging notices issued under section 148 of the income-tax act, 1961.2. following the filing of the returns by the assessees for the assessment year 1992-93, notices were issued to them under section 143(2) of the act. while the proceedings in terms of section 143(3) of the act were pending pursuant to the notice, it appears that ..... jaikishan gopikishan and sons' v. cit : [1989]178itr481(mp) .6. mr. debi prasad, learned counsel appearing for the revenue, relied upon a supreme court decision in kerala financial corporation v. cit : [1994]210itr129(sc) , wherein it was observed as follows (headnote) : ' a circular of the central board of direct taxes under section 119 of the income-tax act, 1961, cannot override or detract .....

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Aug 18 1998 (HC)

Rina Sen Vs. Commissioner of Income-tax and ors.

Court : Patna

..... documents are relevant for the purpose of the issues involved in the suit pending before it. similarly, it seems to us, that the officers mentioned in section 131 of the income-tax act have been vested with powers to make the orders as mentioned therein provided they are satisfied that the orders made would be relevant for the purpose of deciding the case ..... assessee on march 22, 1992, the proceeding was pending before the assessing officer and, therefore, the assessing officer was competent to issue notice under section 131(1)(d) of the income-tax act, 1961.'5. the aforesaid notice said to be have been served on the petitioner on march 22, 1992, it may be mentioned, refers to the very same notice which has ..... calcutta high court explained the scope of the provisions of section 131 in these words (page 573) : 'from a perusal of section 131 of the income-tax act, we are of the opinion, that the power of the income-tax officer under that section is co-extensive with that of a court trying a suit under section 30 of the civil procedure code, read with rules 12 ..... petitioner has been served with a notice issued in terms of section 131(1)(d) of the income-tax act (in short, 'the act'), in the matter of ascertainment of cost of construction of a house by the assistant valuation officer, the income-tax department at the behest of the income-tax officer, ward-iii, ranchi. she seeks quashing of the notice and' a declaration that the proposed .....

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Nov 18 1994 (HC)

Indian Builders Vs. Commissioner of Income-tax and ors.

Court : Patna

..... assessment of net profit was also in order. the tribunal, however, held that disallowance of depreciation was not in order because allowance of depreciation under section 32 of the income-tax act is mandatory and was not a matter dependent on the genuineness of the books of account. the tribunal directed the revised return to be accepted. the appeal was allowed in ..... completely ignored. the assessee, however, did not dispute the defect in maintenance of accounts. but it was submitted that the accounts have been statutorily audited under section 44ab of the income-tax act. in the previous year, depreciation had been allowed. the tribunal noticed that the assessee in the first instance filed a return showing a loss of rs. 6,18,581 but ..... and impermissible so long as the appeal was sub judice before the tribunal and, consequently, the allegations in the complaint constitute no offence under sections 276c and 277 of the income-tax act. 4. the tribunal disposed of the appeal by order dated december 15, 1993 (annexure 10). the appeal was partly allowed. the supreme court in uttam chand v. ito : [1982] ..... tribunal and that appeal was pending before the tribunal. a complaint was filed against the petitioner for prosecution for having committed offences under sections 276c and 277 of the income-tax act. the complaint was filed in the court of special judicial magistrate (economic offences), jamshedpur. the gravamen of the accusation in the complaint petition is as follows : 'that the accused .....

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