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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 1984 Page 1 of about 65 results (0.037 seconds)

Feb 07 1984 (HC)

Commissioner of Income-tax Vs. Chandan Lal Niamat Singh

Court : Punjab and Haryana

Decided on : Feb-07-1984

Reported in : (1984)41CTR(P& H)159; [1985]153ITR343(P& H)

..... ) whether, on the facts and in the circumstances of the case, the appellate tribunal has misdirected itself in law in holding that penalty under section 271(1)(c) of the income-tax act, 1961, was not exigible ?' 7. the appellate, tribunal, vide its order dated july 31, 1976, declined to refer the questions framed by the commissioner of ..... kang, j.1. this is an application under section 256(2) of the i.t. act, 1961 (hereinafter referred to as 'the act'), by the commissioner of income-tax, haryana and chandigarh, rohtak, for a direction to the income-tax appellate tribunal, chandigarh bench, chandigarh, to state the case and refer the questions of law framed by him to this court for its opinion. it has been ..... not on account of fraud or gross or wilful neglect on its part.6. the commissioner of income-tax filed an application under section 256(1) of the act before the appellate tribunal, requesting it to draw up a statement of the case and refer the following questions of law to this court for its opinion :'(i) whether, on ..... a statutory presumption, like the one raised by explanation to section 271(1)(c) of the act, has been rebutted or not, are essentially of fact. they were of the view that no question of law arose in this case.8. the commissioner of income-tax has filed the present application. in order to determine whether the conclusion of the tribunal that the .....

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Mar 20 1984 (HC)

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

Court : Punjab and Haryana

Decided on : Mar-20-1984

Reported in : [1985]151ITR636(P& H)

..... and determine for himself whether the remuneration paid to the employee or any portion thereof is properly deductible under section 10(2)(xv) of the indian income-tax act, 1922 (corresponding to section 37(1) of the income-tax act, 1961). in coming to the above conclusion, their lordships observed as under (page 60) : 'it is an erroneous proposition to contend that as ..... . kay engineering salescorporation, jullundur, was not expenditure wholly and exclusively incurredfor the purposes of the business carried on by the assessee within themeaning of section 37(1) of the income-tax act, 1961?question no. 6 is a question oflaw and we, therefore, propose to refer this question with slightmodifications to bring out the controversy involved in the question.7. whether ..... of the order of the tribunal as the conclusion of the tribunal is basedon the appreciation of evidence and application of principles laid down undersection 37(1) of the income-tax act. in view of this, question no. 3 is alsonot referred for the opinion of the honourable high court.4. whether the learnedappellate tribunal was legally correct in holding ..... whether, on the facts and inthe circumstances of the case, the learned appellate tribunal did not err inbasing its decision on the provisions of section 37(1) of the income-tax act,1961, where the learned ito made and the learned appellate assistant commissionerupheld the disallowance of the selling commission under section 40(c) of theact ?the first question is based .....

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Mar 16 1984 (HC)

Maya Ram Jia Lal Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Mar-16-1984

Reported in : (1984)43CTR(P& H)138; [1985]152ITR608(P& H)

..... in the present case, the assessee is) which is deemed as an unregistered firm as per the provisions of section 271(2) of the income-tax act, 1961, is covered by chapter xxiia read with section 280a of the income-tax act, 1961, is a debatable question and the matter is open to more than one interpretation. in these circumstances, it cannot be said that there ..... as unregistered for the purpose of calculating penalty under section 271(1)(c) for the assessment years 1964-65 and 1965-66, is not rectifiable under section 154 of the income-tax act, 1961 ?'4. as is plain from the two questions asked to be referred by the assessee, question no. 1, if referred for opinion, had to get an answer in accord ..... applicant, a registered firm, on the basis as if it were an unregistered firm, was to be calculated after deducting the annuity deposit payable under chapter xxii-a of the income-tax act, 196], payable by the applicant-firm as if it were an unregistered firm ? 2. whether, on the facts and in the circumstances of the case, a mistake rectifiable under section ..... 154 of the income-tax act had occurred inasmuch while working out the penalty under section 271(1)(c) of the income-tax act, the annuity deposit payable by the applicant-firm as if it were an unregistered firm was not deducted for computing the .....

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Jan 04 1984 (HC)

Harmanjit Trust Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Jan-04-1984

Reported in : (1984)44CTR(P& H)223; [1984]148ITR214(P& H)

..... on the facts and in the circumstances of the case, the appellate tribunal was right in law in upholding the order of the income-tax authorities denying exemption under section 11(2) of the income-tax act, 1961, to the assessee on the ground that it had failed to give notice in form no. 10 within the time prescribed ..... by rule 17 of the income-tax rules, 1962?'2. the assessee is a trust. it came into existence on march 1, 1962. up ..... to the assessment year 1970-71, the trust used to derive income from donations and interest but in the succeeding year 1971-72, the ..... assessment year relevant, the assessee had also income from property. in order to claim exemption under section 11(2) of the said act, the assessee in the first instance, filed an application on june 28, 1971 (annex. 'd' with the statement), praying ..... the lone voice of the andhra pradesh high court in t. venkata krishnaiah and co. v. cit : [1974]93itr297(ap) , holding the contrary view that the ito was not bound under the provisions of any act or the rules made thereunder to pass any order on the application for extension of time, received .....

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Jul 19 1984 (HC)

Commissioner of Income-tax Vs. Haryana Co-operative Sugar Mills Ltd.

Court : Punjab and Haryana

Decided on : Jul-19-1984

Reported in : (1985)44CTR(P& H)46; [1985]154ITR751(P& H)

..... of the appellate assistant commissioner deleting the sum of rs. 37,994 added by the income-tax officer under section 41(1) of the income-tax act, 1961, from the assessment for the year 1969-70?'2. the given amount was treated as income of the assessee by the assessing authority. on an appeal, the aac held that the ..... said amount was not the income of the assessee which order was sustained by the tribunal.3. ..... it could be seen whether in law he was right in forfeiting the said amount and treating the same as his own income.10. the allahabad high court in indian motor transport co. v. cit [1978] 114 itr 677, took the view and rightly so that if the assessee himself treated the said amount to be ..... clear as to why he treated the said amount as his income, i.e., by forfeiting it, then the said amount has to be treated as the income of the assessee and to be brought to tax by virtue of the provisions of section 41(1) of the act, if two conditions had been satisfied ; (i) that ..... was no cessation of liability in that regard and, therefore, the amount could not be brought to tax by invoking the provisions of section 41(1) of the i.t. act, 1961 (hereinafter referred to as ' the act ').6. so the short question that falls for consideration is as to whether the provisions of section 41 .....

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Mar 09 1984 (HC)

Commissioner of Income-tax Vs. Shri Amar Nath Bhatia

Court : Punjab and Haryana

Decided on : Mar-09-1984

Reported in : (1984)41CTR(P& H)157; [1984]148ITR701(P& H)

..... act'), provides that in computing the total income of any individual, there shall be included all such income as arises directly or indirectly--(i) to the spouse of such individual from the membership of the spouse in a firm ..... known that what is being taxed under the i.t. act, is the income of a person, which includes an individual, a huf, a company, a firm and an association of persons or a body of individuals, whether incorporated or not, a local authority and other artificial juristic persons not falling within the preceding categories. section 64 of the income-tax act, 1961 (hereinafter called 'the ..... name and style of messrs united steel products, panipat. the income-tax officer clubbed the income of rajiv kumar and ajay kumar with the income of amar nath bhatia under section 64(1)(ii) of the i.t. act, 1961. in appeal, the income-tax appellate tribunal, chandigarh bench, deleted from the income of the assessee the income derived by his two minor sons on the ground that ..... the firms in which he was a partner representing his huf and not in his individual capacity, could not be clubbed and aggregated with his individual income under section 64(1)(ii) of the act?'2. in cit v. anand sarup [1980] 121 itr 873, a similar question came up for consideration before a division bench of this court. the bench observed .....

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Oct 11 1984 (HC)

Pushpa Sawhney and ors. Vs. Piara Singh and ors.

Court : Punjab and Haryana

Decided on : Oct-11-1984

Reported in : I(1985)ACC203; AIR1985P& H153

..... the residential premises of the deceased and it was after taking this into account that the income tax authorities had assessed his income if for the years in question as also imposed penalties under the relevant provisions of the income-tax act. it was on this basis that the counsel for the claimants now sought to establish ..... the income of the deceased. it will be seen that the income as mentioned in the order ex. p. 2 was as assessed by the income tax authorities and not that as claimed ..... by the deceased or his heirs to be his income. in this behalf it is pertinent to note that the income-tax authorities fixed the income of the deceased without any books or vouchers being produced before them ..... of living of the deceased.17. as regard the earning of satish kumar sawhney deceased from his business, reference deserves to be made to the income assessment order. ex. p.2 which pertains to the year 1975-76 to the year 1978-79. a reading of this order would show that ..... . in this situation, it would not be safe to accept, for the purposes of the present case that the income of the deceased .....

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Feb 27 1984 (HC)

Commissioner of Income-tax Vs. Kanhaya Lal Ram Chand (No. 2)

Court : Punjab and Haryana

Decided on : Feb-27-1984

Reported in : (1984)40CTR(P& H)318; [1989]179ITR253(P& H)

..... to the tribunal for a reference in the instant case, the tribunal came to the conclusion that under section 184(7) of the income-tax act, 1961, once registration had been granted for the earlier year, it would enure for the subsequent years also. in fairness to the tribunal, it must be said that by that ..... time the division bench had not decided the earlier reference. because of the decision in income-tax reference no. 45 of 1975 registration has now been declined to the sub-partnership firm and the very basis of the judgment rendered by the tribunal has gone. we are ..... ground that the whole arrangement was in the nature of a collusive transaction devised to reduce the tax liability of kanhaya lal. the assessee in that case, however, went in appeal, which was allowed by the income-tax appellate tribunal. against the judgment, the commissioner of income-tax sought a reference and the following question of law was referred to this court for its decision .....

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Jan 31 1984 (HC)

Manoj Ahuja and anr. Vs. Inspecting Assistant Commissioner of Income-t ...

Court : Punjab and Haryana

Decided on : Jan-31-1984

Reported in : (1984)43CTR(P& H)229; [1984]150ITR696(P& H)

..... . (4) sections 25 and 26 and the definition of 'easement' in section 2 shall not apply to cases arising in the territories to which the indian easements act, 1882, may for the time being extend.' income tax act, 1961 : '269g. (1) an appeal may be preferred to the appellate tribunal against the order for the acquisition of any immovable property made by the competent ..... bona fide impression that the limitation for filing an appeal against the orders of the iac of income-tax is 60 days. in the present case, the order was passed by the iac of income-tax though performing the duties and functions of a competent authority under the act. it seems that for this reason shri h. k. ahuja was under a mistaken notion that ..... section 5 of the limitation act are fully applicable to the appeals filed under section 269g of the act.9. the appellate tribunal has held that the application under section 5 ..... ratio of these two decisions is fully applicable to the proceedings under the act.8. in view of the clear enunciation of law in the above two cases, we cannot accept the contrary view propounded by the patna high court in iac of income-tax (acquisition) v. kedar nath jhunjhunwalla : [1982]133itr746(patna) . we are of the considered view that the provisions of .....

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Feb 08 1984 (HC)

Beco Engineering Co. Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Feb-08-1984

Reported in : (1984)41CTR(P& H)249; [1984]148ITR478(P& H)

..... in law in holding that in view of the absolute bar as contemplated under section 80a(2) of the income-tax act, 1961, there was no question of the appellate assistant commissioner giving any directions to the income-tax officer to compute the allowance under section 80j read with rule 19a? '10. firstly, it is to be ..... and 142 of 1966-67 by the tribunal.' whether the tribunal has been right in law in holding that, on the facts of the case, the income-tax officer had no option but to compute and allow depreciation and extra shift allowance to the assessee for the four assessment years '5. in order to determine ..... , that is, from 1968-69 to 1971-72. these arise out of the consolidated order passed by the income-tax appellate tribunal, chandigarh bench (hereinafter referred to as 'the tribunal'), in eight cross-appeals, four by the revenue (namely, i.t.a. nos. 323 to ..... cases nos. 67 to 71 of 1977. the references have been made under section 256(1) of the i.t. act, 1961, by the income-tax appellate tribunal, chandigarhi for opinion of this court.2. the facts are that the five references are in respect of four assessment years ..... such claim being enforced on the assessee. the ito was, however, of the opinion that it was statutorily binding on him to compute the total income which must take into consideration deductions of depreciation allowance. similar was the case with regard to the assessee's claim of extra shift allowance. he made .....

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