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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 2012 Page 2 of about 44 results (0.047 seconds)

Nov 26 2012 (HC)

M/S Motorola Solutions India Pvt. Limited Vs. Commissioner of Income T ...

Court : Punjab and Haryana

Decided on : Nov-26-2012

..... or order for quashing the order dated 1.11.2012, annexure p.2 passed by respondent no.2 deputy commissioner of income tax, circle-2, gurgaon (dcit) cwp no.22229 o 2. under section 281b of the income tax act, 1961 (in short, the act .), whereby provisional attachment has been ordered. a further prayer has also been made for quashing of letters/notices dated 2.11 ..... . in the meantime, on 1.11.2012, respondent no.2 sent a proposal for provisional attachment of the assets of the petitioner under section 281b of the act to respondent no.1 commissioner of income tax, faridabad which was approved by him. on the aforesaid provisional attachment, letters/notices were issued on 2.11.2012 to the standard chartered cwp no.22229 o ..... . on 30.9.2008, the petitioner had e-filed original return of income for the assessment year 2008-09 which was subsequently revised on 31.3.2010 declaring income of ` 9,42,01,184/-. a draft assessment order under section 144c of the act was passed by the assistant commissioner of income tax, gurgaon (acit) on 22.12.2011 for the assessment year 2008-09 ..... wherein certain additions were made in the income returned. the petitioner had filed objections before the dispute resolution panel (drp) to the draft assessment order on 27.1.2012 .....

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Mar 05 2012 (HC)

United India Insurance Company Limited and Others Vs. Atul Nair and Ot ...

Court : Punjab and Haryana

Decided on : Mar-05-2012

..... company is repelled. 16. learned counsel for the claimants has placed on record form no.16 issued under the income tax act, 1961. the same is marked annexure a-1. it shows that the income tax of rs.851/- was already deducted by the employer and thereafter salary was paid to sobha nair. in view ..... as compensation. out of the amount of compensation awarded, rs.3,61,900/- was deducted by the tribunal which the deceased would have paid as income tax. thus, the net amount of compensation awarded was rs.38,95,100/-. the entire calculation was made by the tribunal in view of the sarlaverma's ..... company has challenged the awards on the grounds that, (i) the driver of the offending vehicle was not holding a valid driving licence; (ii) the income tax was not deducted from the salary of sobha nair by the tribunal and; (iii) the amount of compensation was on higher side. 14. learned counsel for ..... of this, the question of deducting income tax from the amount of compensation does not arise so, the contention is rejected. 17. on the other hand, the claimants have challenged ..... in its separate written-statement, insurance company pleaded that the tanker was being driven without registration and fitness certificates and route permit. it also denied that income of the deceased was as pleaded in the claim applications. it was denied that the accident took place on account of negligent driving of driver of .....

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Feb 01 2012 (HC)

Commissioner of Income Tax Vs. Sunil Kumar Chhabra and Another

Court : Punjab and Haryana

Decided on : Feb-01-2012

..... order shall dispose of ita nos. 85 and 287 of 2011 preferred by the revenue under section 260a of the income tax act, 1961 (for brevity, the act), against the order(s) dated 10.9.2010 and 15.6.2011 respectively, passed by the income tax appellate tribunal, amritsar bench, amritsar (for brevity, the tribunal) because common question of law and facts are involved in these ..... paid by him to the customers on which no tds as required under section 194h of the act, was deducted and thus, it violated the provisions of section 40(ia) of the act (a-1). 4. the assessee-respondent preferred an appeal before the commissioner of income-tax (appeals), jalandhar, against the order dated 19.12.2008, inter alia, raising the ground that the ..... , during the course of the proceedings before the cit (a), an additional ground was taken that the assessee-respondent was not served the ..... , the assessing officer finalised the assessment proceedings determining the total income at rs.62,25,279/- (a-1). 7. the assessee-respondent challenged the order dated 28.12.2007 by filing an appeal before the commissioner of income tax (appeals), jalandhar. initially the ground of service of notice under section 143(2) of the act was not pleaded in the grounds of appeal. however .....

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Dec 18 2012 (HC)

Present : Mr. Rajiv Atma Ram Senior Advocate with Vs. Board of Control ...

Court : Punjab and Haryana

Decided on : Dec-18-2012

..... 9 scc 579.the supreme court was seized of the issue where the assessing officer having been appointed as the authorized officer for the purposes of section 132 of the income tax act, 1961 had searched the premises of the respondents and thereafter completed their assessments had been faulted by the high court and the assessments were set aside on the ground ..... the aforesaid case, the plea of split personality of the high court judge was negated. it was observed that though on administrative side, the high court judges might have acted as ordinary bureaucrats, but while exercising jurisdiction as a judge, they forget all their past associations and connections. the transformation being complete and real even though they themselves were ..... . still, the plea that high court judges suffer from "split personality" cannot be accepted for the pleasant fact that though on the administrative side they might have had acted as ordinary bureaucrat, once they don the robes they forget all their previous associations and connections. the transformation is so complete and real that even though they themselves were ..... a great extent on the fact and circumstances of that case, the framework of the statute under which the enquiry is held. the old distinction between a judicial act and an administrative act has withered away. even an administrative order which involves civil consequences must be consistent with the rules of natural justice. the expression civil consequences . encompasses infraction of .....

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Nov 19 2012 (HC)

Cwp No.4941 of 2012 Vs. Debt Recovery Tribunal Ii and Others

Court : Punjab and Haryana

Decided on : Nov-19-2012

..... decide the objection dated 17.10.2011 (annexure p-3), filed by the petitioner under rule 60 & 61 of schedule ii of income tax rules of income tax act, 1961 (for brevity, the '1961 act') and for quashing the order dated 01.02.2012 (annexure p-5) vide which, respondent no.2 decided the application under cwp ..... matter rather than paying cwp no.4941 o 6. the amount. since no application was made under rules 60, 61 & 62 of the income tax rules of 1961 act before the recovery officer which are mandatory to confirm the sale within 30 days from the date of the sale, the sale certificate was issued ..... pre-sale objections were filed. the petitioner had another opportunity to file objections before the recovery officer under rule 60 & 61 of the income tax rules of 1961 act for setting aside the sale within 30 days from the date of auction but no objection was filed and the allegations made against the recovery ..... 2012 on its own and confirmed the sale in favour of the auction purchaser without considering the previous orders and the provisions of the income tax rules of 1961 act.4. counsel for the petitioner made appearance before the recovery officer on 13.02.2011 and was told that the case was adjourned to ..... which respondent no.6 was the highest bidder. the petitioner filed objections before the drt-ii under rule 60 & 61 of schedule ii of income tax rules of 1961 act on 17.10.2011. in the said objections, the petitioner had submitted that he was willing to deposit the entire overdue amount till 2011 .....

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Dec 04 2012 (HC)

M/S Dua Karyana Store and Another Vs. Assistant Commissioner of Income ...

Court : Punjab and Haryana

Decided on : Dec-04-2012

..... of sentence dated 11.02.2005 passed by the learned chief judicial magistrate, jalandhar, vide which the petitioners have been convicted for an offence punishable under section 277 of the income tax act and petitioner no.1 was imposed penalty of rs.4000/- and petitioner no.2 was sentenced to undergo rigorous imprisonment for a period of six months and pay a fine ..... high court of punjab and haryanaat chandigarh crr no.155 of 2006 date of decision: december 04, 2012 m/s dua karyana store and another ..petitioners versus assistant commissioner of income tax..respondent coram: hon'ble mr.justice paramjeet singh present: mr.amardeep singh gill, advocate, for the petitioners.none for the respondent. paramjeet singh, j. (oral) present criminal revision has been .....

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Apr 04 2012 (HC)

Dr. P.C. Khurana Vs. the Commissioner of Income-tax, Jalandhar and Ano ...

Court : Punjab and Haryana

Decided on : Apr-04-2012

..... constitution of india for setting aside the order dated 16.3.1990 (annexure p-5) under section 264 of the income tax act, 1961 (in short the act) read with order dated 6.5.1991 (annexure p-12) under section 154 of the act passed by respondent no.1 and to cancel the levy of penal interest under sections 215 and 139(8) of the ..... specifically waived under the rules. on the strength of the judgment of himachal pradesh high court in commissioner of income-tax v. prakash nath, (2008) 306 itr 1 (hp), it was submitted that the issuance of notice under section 154(3) of the act was not essential in the fact and that the interest has been rightly levied under sections 215 and 139 ..... and, therefore, the order under section 154 of the act was bad. support was sought by the learned counsel for the assessee from the following judgments:- i. commissioner of income tax v. s.l. chopra, (1989) 179 itr 65 (pandh); ii. commissioner of income tax v. inderjeet bedi, (2002) 257 itr 671 (pandh); iii. commissioner of income tax v. g.b. transpors, (1985) 155 itr 548 (ker ..... interest at rs.2,63,877/- under section 215 of the act and rs.8000/- under section 139(8) of act. thereafter, the petitioner moved an application under rule 40 of the income tax rules, 1962 (for brevity, the 1962 rules) for waiver/reduction of interest chargeable under sections 215/217 of the act upon which interest levied at rs.2,63,877/- under section .....

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Dec 07 2012 (HC)

Padam Kumar and Another Vs. V.

Court : Punjab and Haryana

Decided on : Dec-07-2012

..... that the said receipts are not admissible in evidence. as regards question (e).again this question is between respondent no.1 and the income tax department. the mere fact that the transaction may or may not be infraction of the income tax act would not make it per-se illegal so as to render a suit for recovery non-maintainable. consequently, holding the questions proposed ..... the judgment and decree passed by the appellate court is sustainable in the eyes of law ?. e) whether the alleged payment of ` 1 lac in cash is permissible under the income tax rules and it can be taken into consideration ?. . it would be seen that questions (a).(c) and (d) are pure questions of fact. counsel for the appellants has taken me .....

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Nov 21 2012 (HC)

Pawittar Singh Walia Vs. Union Territory Chandigarh and Others

Court : Punjab and Haryana

Decided on : Nov-21-2012

..... (o&m 7. that the seller (transferor) shall produce no objection certificate to sell the plot from the estate office, income tax clearance certificate, permission under urban land ceiling act, from the competent authority and other documents if any so required in this connection before or at the time of registration of ..... have no application if the transfer was invalid as being forbidden by law or contrary to public policy, as envisaged under section 23 of the contract act. thus, no estoppel can be pleaded contrary to the provisions of a statute. the 'rule of feeding the estoppel' shall apply in absence thereof. ..... court in the case of kartar singh's case (supra).held as under:- a reading clearly shows that for application of section 43 of the act, two conditions must be satisfied. firstly, that there is a fraudulent or erroneous representation made by the transferor to the transferee that he is ..... had been resumed on account of not payment of balance due installments, then the petitioner cannot seek the protection under section 43 of the t.p.act. petitioner has failed to lay the basic and factual foundation, in this regard, that he was misled by any misrepresentation at the hands of ..... , to sell away the commercial site in question, the petitioner would have saved himself from the disadvantageous situation created for him by the unwarranted act of the original allottee. the principle of caveat emptor is a property law principle which puts the buyer at caution. civil writ petition no.22898 .....

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Nov 16 2012 (HC)

Present:- Mr. Rajesh Mahna Advocate Vs.

Court : Punjab and Haryana

Decided on : Nov-16-2012

..... of mandamus or certiorari for quashing order dated 17.10.2012 (annexure p-12) whereby, the petitioner's bank accounts and rental income have been attached under section 226(3) of the income tax act, 1961 (hereinafter referred to as 'the act') and for grant of stay of demand pending the decision of first appeal.2. the pleaded case of the petitioner is that the ..... account of disallowance under section 10b for `3,62,19,000/- and disallowance under section 14a of `6,84,495/- of the act. the said additions had been contested by the assessee in appeal before the commissioner of income tax (appeals) [cit(a)]. as patently wrong and the appeal was filed on 17.01.2012 bearing no.327/2011-12 in which written submissions ..... was rejected as per order sheet. no stay order had been received from the joint commissioner of income tax, range-ii, gurgaon or the commissioner of income tax, faridabad. the instructions of the board had been duly followed while passing an order under section 226(3) of the act. the demand could not be cwp no.21765 o 5. termed as high pitched as pleaded ..... 26.09.2009 and his case was picked up for scrutiny through cass. the assessment was completed at an income of `4,99,13,470/- i.e. approximately four times of the returned income and tax demand including interest under section 234b/c of the act of `1,69,09,583/- was raised on 28.12.2011 by respondent no.2. a payment of .....

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