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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 1981 Page 1 of about 58 results (0.055 seconds)

Oct 30 1981 (HC)

Phula Singh Vs. Gram Panchayat, Sheron and anr.

Court : Punjab and Haryana

Decided on : Oct-30-1981

Reported in : AIR1982P& H204

..... to transfer the determination of right and liabilities from ordinary courts to executive officer. it is not a fiscal measure like the income-tax act or the land revenue act in which the income-tax officer or the revenue officer is charged with the duty of producing revenue for the state. it was designed primarily to provide ..... was sealed by the officers of the rehabilitation department. the assistant collector, ambala issued a writ of demand under s. 68 of the land revenue act requiring the lessee to pay a certain sum on account of arrears of rent of the factory in question. the lessee appealed and the additional ..... remained due from the lessees. the municipal committee resolved that the secretary should apply to the district magistrate under s. 81 of the punjab municipal act for recovery of the arrears due by the lessees. the secretary of the committee gave the necessary application and the magistrate ordered issue of a warrant ..... not amount due under the act. it is an amount due under a simple lease or contract and only recoverable by law ..... the action of the magistrate was ultra vires. under s. 83 of the punjab municipal act, 3 of 1911, it is open to a municipal committee to farm out the collection of any octroi, toll or terminal tax for a period not exceeding one year. however, the amount due by the farmers is .....

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Mar 16 1981 (HC)

Hosiery Industry Federation Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Mar-16-1981

Reported in : [1983]140ITR983(P& H)

..... the distribution of woollen yarn and the receipts of those two items would, therefore, not merit to be accounted towards income for the purpose of section 28(iii), income-tax act. 2. regarding the assessee's claim to exemption under section 11(1)(a), income-tax act, the tribunal agreed with the assessee that its activityfell within the ambit of the definition of charitable purposes, as contained ..... holding that the amounts received by the assessee on account of allocation charges were covered by section 28(iii), income-tax act, and that the said receipts did not amount to income derived from property held under trust within the meaning of section 11(1)(a), income-tax act ?'4. as is evident from the above finding, although the tribunal held that the activity of the assessee ..... in section 2(15), income-tax act, but the tribunal did not feel satisfied that the assessee's income covered by clause (iii) of section 28 was income from property within the meaning of section 11(1)(a), income-tax act.' 3. still dissatisfied, the assessee moved an application under section 256(1) of the i .....

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Jul 28 1981 (HC)

Commissioner of Income-tax, Patiala Vs. Patram Dass Raja Ram Beri

Court : Punjab and Haryana

Decided on : Jul-28-1981

Reported in : AIR1982P& H1

..... respectfully dissent from all these judgments as well.39. we must, therefore, conclude on larger principle in the light of the broader scheme of the income-tax act, 1961, the specific language of section 271(1)(a) and the weight of precedent; that the doctrine of mens rea is not attracted to the ..... judgment in anwar ali's case (supra) would show that their lordships were therein construing the provisions of section 28(1)(c) of the indian income-tax act., 1922, which is broadly equivalent to the present s. 271(1)(c) though not being in pari materia therewith. to put it squarely under the ..... it would appear that the fountain head for inducing the requirement of mens rea, even in the filed of the levy of pecuniary penalties for a tax delinquency under the income-tax act, 1961, are certain broad and general observations first made in hindustan steel ltd. v. state of orissa : [1972]83itr26(sc) . these observations ..... same mens rea was incorporated in the successor provision as well.27. now it is against the aforesaid larger perspective of the basic scheme of the income-tax act, 1961 for providing three distinct sanctions for the non-filing or delayed filing of returns that mr. d. n. awasthy's contention on behalf ..... cause for not filing the return in time, the appellate tribunal was right, in law, in holding that penalty under s. 271(1)(a) of income tax act, 1961 was not exigible? 9. when the matter came up before the division bench*, a number of judgments holding that the doctrine of mens rea .....

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Jul 27 1981 (HC)

Ambala Cantt. Electric Supply Corporation Ltd. Vs. Commissioner of Inc ...

Court : Punjab and Haryana

Decided on : Jul-27-1981

Reported in : (1981)25CTR(P& H)361; [1982]133ITR343(P& H)

..... holding that the expenses of rs. 75,317 incurred by the assessee on the maintenance of the staff and establishment are expenses as contemplated by section 48(i) of the income-tax act, 1961, and consequently allowable ? (2) whether the sum of rs. 1,36,000 representing retrenchment compensation has been rightly held by the tribunal to be not allowable deduction either under ..... section 28 or under section 37 of the income-tax act, 1961?' 6. regarding the amount of rs. 3,62,390, the assessee formulated the following question and wan'ted its reference to this court under section 256(1) of the ..... was right in holding that the sum of rs. 39,341 representing retrenchment compensation was not an allowable deduction either under section 28(i) or under section 37 of the income-tax act, 1961 '29. in that case, it was observed (p. 406) :' what reasons prompt an employer to retrench all or any of its employees are very much germane to the exercise ..... legitinate way, is recognised by law. he can claim its exclusion from his taxable income as an outgoing and is covered by 37 of the act. this question is accordingly answered in favour of the assessee.35. the last item of rs. 3,62,390 covered by income-tax case no. 21 of1977 is covered by the judgment in fazilka electric supply co. ltd .....

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Feb 10 1981 (HC)

Commissioner of Income-tax Vs. Shashi Bala Jain

Court : Punjab and Haryana

Decided on : Feb-10-1981

Reported in : (1981)23CTR(P& H)13; [1981]129ITR725(P& H)

..... no. 27 of 1980 relates to the assessment year 1974-75, of the assessee. in these petitions, under section 256(2) of the income-tax act, 1961, the revenue has sought a mandamus directing the tribunal to refer the following question of law for the opinion of this court :'whether, ..... tribunal found that the assessee was entitled to only one-fourth share of the pension amount as her real income and it was only that income which could be assessed in her hands for purposes of income-tax. the application made by the revenue for making a reference to the high court were dismissed by the tribunal, ..... employee are the beneficiaries under the said scheme. in the absence of anything to the contrary, their shares in the family pension are to be taken as their income. at the time when shri adish kumar jain died, he left behind his wife, smt. shashi bala jain, the assessee, one minor son and two minor ..... relevant to the assessment year 1973-74, she received rs. 1,200 as family pension and filed the return of income showing only one-fourth thereof as taxable in her hands. the ito, however, taxed the entire amount and the aac dismissed her appeals against the orders of the ito.3. on further appeal, the ..... of the previous year, when an assessment in respect of the family pension is to be raised, the entire amount cannot be taxed in the hands of the assessee. she could be taxed only in respect of her share which is definite and ascertainable.7. for the reasons recorded above, there is no merit in .....

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Mar 12 1981 (HC)

Commissioner of Income-tax Vs. Haryana State Minor Irrigation and Tube ...

Court : Punjab and Haryana

Decided on : Mar-12-1981

Reported in : [1983]140ITR437(P& H)

..... )(a) were duly satisfied so as to qualify the assessee to claim development rebate of rs. 7,18,208 under section 33(1)(a) of the income-tax act, 1961 ?' 2. the brief facts giving rise to this reference are these. the assessment year of the assessee, that is, the haryana state minor ..... of the revenue, the following two questions have been referred for the opinion of this court under section 256(1) of the i.t. act, 1961 (hereinafter called 'the act'), by the income-taxappellate tribunal, chandigarh bench (hereinafter called 'the tribunal'), vide its order dated june 18, 1976. '1. whether, on the facts and ..... to the reserve account and, therefore, to the extent admissible the assessee will be entitled to claim the same under section 33(1)(a) of the act, 8. thus, the answer to question no. 2 is in the negative, that is, against the assessee. 9. the reference stands answered accordingly with ..... with the original return. moreover, the balance-sheet was prepared as on march 31, 1971, though the same was audited under section 619 of the companies act, 1956, on may 22, 1973, that is, after the completion of the assessment by the ito. this auditing could not affect the assessment proceedings taken ..... balance-sheet of the assessee as on march 31, 1971, before the assessment was completed by the ito and, therefore, the bar of the ruling in cit v. sardar singh sachdeva , was not attracted in the present case. ultimately, the tribunal allowed the assessee's appeal and dismissed that of the revenue. .....

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Jun 04 1981 (HC)

Commissioner of Income-tax Vs. Khem Chand Bahadur Chand

Court : Punjab and Haryana

Decided on : Jun-04-1981

Reported in : [1981]131ITR336(P& H)

..... guidance in the matter. unaided as we are, we have, therefore, to make an attempt to find out the true meaning of the term 'entertainment' in the context of the income-tax act. '31. with great respect, it would appear that the true problem herein is not so much as to what is the import of the word ' entertainment ', but the true intention ..... recorded as follows, in the ' notes on clauses ' (see [1970] 75 itr 73).' clause 10 seeks to amend section 37 of the income-tax act. sub-clause (b) seeks to insert a new sub-section (2b) in section 37 of the income-tax act and sub-clause (a) seeks to make a consequential amendment in the explanation to sub-section (2a) of that section. under the ..... proposed amendments, expenditure in the nature of entertainment expenditure incurred by any assessee within india after the 28th february, 1970, will be disallowed in its entirety in computing his income from business or profession ..... be chargeable to income-tax under the head 'profits and gains of business or profession'. this taxable income is then to be computed in accordance with the provisions contained in section 30 to 43a as prescribed by section 29 of the act. sections 30 to 36 spell out in great detail and, particularly, the deductions which can be allowed out of the income for its .....

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Mar 17 1981 (HC)

Commissioner of Income-tax Vs. Jagadhri Electric Supply and Industrial ...

Court : Punjab and Haryana

Decided on : Mar-17-1981

Reported in : (1981)25CTR(P& H)94; [1983]140ITR490(P& H)

..... the same were not allowed to be sustained by the tribunal under section 34(1)(a) of the above said act, held as follows (headnote) :' where the income-tax officer himself proceeds on the basis of section 34(1)(b) of the indian income-tax act, 1922, and not on the basis of section 34(1)(a), in the absence of material on record to show ..... , considering that the assessee had submitted his detailed written objections and had also been given personal hearing through its partner and the express provisions of section 263(1) of the income-tax act, the appellate tribunal was right in law in holding that the principles of natural justice had been violated by the additional commissioner of ..... case. in the above-said case, it was held (headnote) :'unlike section 34, section 33b of the income-tax act, 1922, does not require any notice to be issued by the commissioner before he assumes jurisdiction to proceed to revise an order passed by the income-tax officer. the jurisdiction of the commissioner to proceed under section 33b is not dependent on the fulfilment of ..... that the income-tax officer had formed the requisite belief, recorded his reasons for taking action under section 34(1)(a) and obtained the sanction of the central board .....

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Apr 10 1981 (HC)

Commissioner of Income-tax Vs. N.D. Radha Kishan and Co.

Court : Punjab and Haryana

Decided on : Apr-10-1981

Reported in : [1983]140ITR860(P& H)

..... in fact represented capital borrowed for the purpose of the business of the assessee and hence interest on this capital borrowed is an allowable deduction under section 37 of the income-tax act, 1961. we are, therefore, of the opinion that the appellate assistant commissioner was quite justified in deleting the disallowance of rs. 83,691 as interest paid to the outgoing partners ..... ,691 by way payment of interest by the assessee to the kapoor group, was an admissible deduction under section 37 of the income-tax act, 1961 2. whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the sum of rs. 50,044 was a notional receipt ..... the completion of the assessment for the relevant year. in these circumstances, the appellate assistant commissioner was quite justified in deleting the addition of rs. 50,044 made by the income-tax officer towards the total income of the assessee. the department fails.' 12. the learned counsel for the revenue contended that the method of accounting was mercantile and, therefore, if once the ..... j.v. gupta, j. 1. at the instance of the revenue, the following two questions have been referred by the income-tax appellate tribunal, amritsar bench (hereinafter called the 'tribunal'), under section 256(1) of the i.t. act, 1961, vide its order dated march 18, 1976 : '1. whether, on the facts and in the circumstances of the case, the expenditure of rs. 83 .....

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Jun 01 1981 (HC)

Commissioner of Income-tax Vs. Ess Ess Kay Engineering Co. Pvt. Ltd.

Court : Punjab and Haryana

Decided on : Jun-01-1981

Reported in : (1981)25CTR(P& H)88; [1982]137ITR446(P& H)

..... that the appellate assistant commissioner was not justified in coming to the conclusion that the proceedings were validly reopened under section 147(a) of the income-tax act, 1961.'though the law was correctly enunciated by the tribunal, it erred in its application of it (the law) to the facts of the ..... the case, the tribunal was right in law in not allowing the department to raise the question of applicability of section 147(b) of the income-tax act, 1961 ? (ii) whether, on the facts and in the circumstances of the case, the tribunal was right in law in coming to the ..... form an opinion that because of the failure on the part of the assessee to disclose fully and truly all the material facts, the income chargeable to income-tax has escaped assessment and without the formation of this opinion he will not have jurisdiction to initiate proceedings under that clause. further, the ..... on facts previously disclosed tends to expose the untruthfulness of such facts. where subsequent information comes into the possession of the income-tax officer exposing the accounts as false, the income-tax officer is not precluded from reopening the assessment. it would not be a case of mere change of opinion as ..... one might be justified with reference to the powers under the other clause. in the aforesaid decision, manchanda j. observed that even though the income-tax officer might have chosen to make the assessment under the more stringent and onerous provisions of section 34(1)ab) there was nothing to prevent .....

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