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Judgment Search Results Home > Cases Phrase: income tax act Court: patna Year: 2004 Page 1 of about 30 results (0.033 seconds)

Apr 13 2004 (HC)

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

Court : Patna

Decided on : Apr-13-2004

..... 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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Jun 23 2004 (HC)

Dr. Oswald Anthony Vs. the Commissioner of Income Tax and anr.

Court : Patna

Decided on : Jun-23-2004

nagendra rai, j. 1. the assessee-appellant has filed this appeal under section 260a of the income tax act, 1961 (hereinafter referred to as the act) against the decision dated 21.12.2000 passed in i.t.a. no. (ss) 25 (pat)/1998 by the income tax appellate tribunal, patna bench, patna by which the tribunal has upheld with modification the order dated 28th january, 1998 passed ..... by the assessing officer, (assistant commissioner of income tax), patna under section 158bc of the act making assessment for the block period 1987-88 to 1997-98 (up to 27.11.1996).2. the factual matrix for disposal of the appeal are that the ..... was within one year from the end of the month in which last authorisation for search was executed. he further submitted that the concerned authority, namely, the deputy director of income tax on the basis of the materials available and after being satisfied that there were sufficient reasons ordered for authorisation for search and seizure. the appellant did not raise this point ..... quashed on any error of judgment on the part of the officers. in this connection, reference may be made to the judgment of the apex court in the case of income tax officer, special investigation circle 'b', meerut v. seth brothers and ors. itr (74) page 836 wherein the apex court at page 843 while dealing with the scope of-section 132 .....

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Apr 06 2004 (HC)

Sanjay Sinha Vs. Union of India (Uoi) and anr.

Court : Patna

Decided on : Apr-06-2004

..... regard to one in which there was no prohibitory order, the court comes to the conclusion that no offence under section 275a of the income-tax act can be said to have been committed. the impugned order of cognizance on the basis of the very complaint itself is not sustainable and ..... in complaint case no. 78(c) of 2000. by the impugned order the learned special judge took cognizance of the offence under section 275a of the income-tax act, 1961, against the petitioner and has directed for issuance of summons against him.3. learned senior counsel, shri p. n. pandey, appearing on behalf ..... prosecution against the petitioner and the bank authorities. this court is not concerned with the same.5. in view of the fact that the income-tax department had issued prohibitory orders with regard to specified bank accounts and that no transaction has admittedly taken place with regard to the accounts ..... where transactions appear to have taken place. this fact would also be apparent from para. 8 of the complaint petition filed by the income-tax department where it is stated that the information about availability of the said account in respect of which prohibitory orders had not been issued ..... of the petitioner, drew the attention of the court to paras. 4 and 5 of the complaint petition and submitted that the income-tax department had issued prohibitory orders not with regard to the account in question of the petitioner but with regard to specified accounts as mentioned therein. .....

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Sep 08 2004 (HC)

Takshila Educational Society Vs. Director of Income-tax (investigation ...

Court : Patna

Decided on : Sep-08-2004

..... ]93itr505(sc) , the validity of the provisions were challenged and the supreme court observed that the provisions relating to search and seizure in section 132 of the income-tax act, 1961 and rule 112 of the income-tax rules, 1962, do not violate the fundamental rights enshrined under article 19(1)(f) and (g) of the constitution of india. the restrictions placed by any of ..... not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable ..... the matter of ito v. seth brothers : [1969]74itr836(sc) , the action taken under section 132 of the income-tax act, 1961, was taken up for consideration. the supreme court observed that since by the exercise of the power under section 132 of the income-tax act, 1961, a serious invasion is made upon the rights, privacy and freedom of the taxpayer, the power must be ..... r.s. garg, j.1. 'pursuant to warrant of authorisation issued by the director of income-tax (investigation), patna, dated april 30, 2003, search and survey operations under sections 132(1) and 133a(1) of the income-tax act, 1961 (hereinafter referred to as 'the act')/ were carried out on may 8, 2003, at patna, delhi and pune in the business and financial concerns of sanjiv kumar .....

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Mar 25 2004 (HC)

Ply King Vs. Central Board of Direct Taxes and anr.

Court : Patna

Decided on : Mar-25-2004

..... filed for quashing the order dated march 12, 1991, as contained in annexure 10, passed by the commissioner of income-tax, patna, rejecting the application filed by the petitioner for waiver of penalty and interest under section 273a of the income-tax act (for short 'the act').3. the facts, which are not in dispute, are that the petitioner is a partnership firm and on ..... upheld by the appellate authority.5. learned counsel for the petitioner raised two points. firstly, he submitted that once the application under section 273a of the act was entertained and, admittedly, the commissioner of income-tax, patna, had jurisdiction at the time when the matter was being disposed of, the said application should not have been rejected on the ground of maintainability ..... which has been impugned in this writ petition, rejecting the claim of the petitioner on three grounds : firstly, that the application filed under section 273a of the act was not maintainable before the commissioner of income-tax, patna, as at that time he had no jurisdiction to entertain such application ; secondly, that on the merits also no case for interference was made out ..... february 15, 1985, the premises of the firm and the residential house of one of its partners were searched under section 132 of the act. admittedly, at that time, the jurisdiction .....

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Mar 26 2004 (HC)

Hari Nagar Sugar Mills Ltd. Vs. State of Bihar and ors.

Court : Patna

Decided on : Mar-26-2004

..... liability to pay tax under the said act came to an end. however, the petitioner deposited the aforesaid amount. later on, according to its own assertion, ..... rs. 2 lakhs, which was deposited by the petitioner towards advance tax, in respect of the agricultural income-tax (rs. 82,000 on march 28, 1979, and rs. 1,18,000 on march 30, 1979).3. it is an admitted position that the bihar agricultural income-tax act was repealed with effect from march 1, 1979, and, thus, ..... is entitled to interest on the said amount.5. the stand of the state, on the other hand, is that there was no demand of advance tax made on behalf of the state and on its own volition the petitioner deposited the said amount, which has been refunded to him and as such it ..... amount has been deposited in terms of the statutory provision then in a case of refund under the act itself provision has been made for refund of the amount with interest. admittedly, in this case, when the act was repealed, the amount was deposited and as such the said deposit was not made under the ..... provisions of the act. the question for consideration is as to whether the petitioner is entitled to interest only on .....

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Jan 12 2004 (HC)

Mrs. Prabha Lal Vs. Commissioner of Income Tax

Court : Patna

Decided on : Jan-12-2004

..... ,250 which has been charged as interest under section 234c of the income-tax act (for short 'the act') for the asst. yr. 1998-99 by the assessing authority as well as the revisional order passed by the cit upholding the said order.2. for the asst. yr. 1998-99, the assessing authority--dy. cit, circle-2(1), patna, (respondent no. 2), assessed the petitioner under ..... sale of shares accrued after 15th dec., 1997 and, thereafter, the advance income-tax became payable and, accordingly, rs. 55,500 was paid before 15th march, 1998. thus, the advance tax was duly paid in accordance with the provisions of the act and, there was no short payment of any advance tax payable in any of the first two instalments.8. the said stand of ..... in the last quarter of the financial year cannot be a ground not to deposit the advance tax with regard to the returned income, which includes the total income on which tax is chargeable and on failure to deposit the advance tax in instalment as provided under the act or less amount is paid, the assessee is liable to pay interest. provision of section 234c of ..... provision for payment of interest for non-deposit of advance tax or less deposit of tax in the quarter, as mentioned in section 234c of the act is compensatory in nature and the provision is also mandatory and the same requires deposit of advance tax on the returned income. the fact that there was unanticipated income in the last quarter of the year cannot be a .....

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Jul 23 2004 (HC)

Naresh Prasad Vs. Union of India (Uoi)

Court : Patna

Decided on : Jul-23-2004

..... the special judge, economic offences, patna, in complaint case no. 184(c) of 2001 by which cognizance has been taken against the petitioner under sections 276c and 276cc of the income-tax act, 1961.3. it has been submitted that the petitioner had preferred an appeal against the order of assessment which is pending before the statutory appellate authority. learned counsel for the .....

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Apr 05 2004 (HC)

Smt. Pushpa Kumari Vs. Commissioner of Income-tax and ors.

Court : Patna

Decided on : Apr-05-2004

..... -2, muzaffarpur, issuing commission with regard to the cost of construction of the residential-cum-commercial complex under section 131(1)(d) of the income-tax act, 1961, (hereinafter referred to as the 'act'), read with order xxvi, rule 9, of the code of civil procedure.3. the simple question involved in this case is as to whether the assessing officer during the course ..... or to a competent authority under section 269l of the act. however, while dealing with the said matter, it was submitted in that case on behalf of the respondents ..... he was appointed. it is not open to the valuation officer to act in his capacity as valuation officer otherwise than in discharge of his statutory functions. he cannot be called upon nor would he have the jurisdiction to give a report to the assessing officer under the income-tax act except when a reference is made under and in terms of section 55a ..... officer and the matter was referred to the valuation officer under section 55a of the act. the valuation officer submitted his report and thereafter the assessment was reopened and additions were made by the assessing officer. appeal filed by the assessee was rejected by the commissioner of income-tax but the tribunal allowed the appeal on the ground that the assessing officer should .....

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Jan 12 2004 (HC)

Mrs. Prabha Lal Vs. Cit

Court : Patna

Decided on : Jan-12-2004

the petitioner has challenged the demand of rs. 2,250 which has been charged as interest under section 234c of the income tax act (hereinafter referred to as 'the act') for the assessment year 1998-99 by the assessing authority as well as the revisional order passed by the commissioner upholding the said order.2. for the assessment year 1998- ..... 99, the assessing authority- deputy commissioner, income tax, circle-2(1), patna (respondent no. 2), assessed the petitioner under section 143(3) of the act by order dated 4-1-2001 determining the total income as rs. 2,97,730, rs. 4,482 was determined as tax, rs. 2,250 was charged as interest under section 234c of the ..... sale of shares accrued after 15-12-1997 and, thereafter, the advance income-tax became payable and, accordingly, rs. 55,500 was paid before 15-3- 1998. thus, the advance tax was duly paid in accordance with the provisions of the act and, there was no short payment of any advance tax payable in any of the first two instalments.8. the said stand of ..... three instalments as stated above. the fact that the unanticipated income accrued in the last financial year cannot be a ground not to deposit the advance tax with regard to the returned income, which includes the total income on which tax is chargeable and on failure to deposit the advance tax in instalment as provided under the act or less amount is paid, the assessee is liable .....

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