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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1988 Page 1 of about 72 results (0.026 seconds)

Jun 13 1988 (HC)

J.P. Singh Vs. Inspecting Assistant Commissioner of Income-tax

Court : Rajasthan

Decided on : Jun-13-1988

Reported in : [1990]185ITR659(Raj); 1988(2)WLN393

..... the allegations, in short, that in the return of income of the company in respect of the assessment year 1981-82, deductions to the tune ..... milap chandra, j. 1. the inspecting assistant commissioner of income-tax (assessment)-ii, jaipur, filed a complaint in the court of the chief judicial magistrate (economic offences), jaipur, under sections 276c(1) and 277 read with section 278b of the income-tax act, 1961 (hereinafter referred to as 'the act'), against the accused-petitioners and their private limited company, messrs. registan (p.) ltd., jaipur, with ..... them. 4. it has been contended by learned counsel for the accused-petitioners that the order of the income-tax appellate tribunal, jaipur, has not become final as an application for its rectification has been moved under section 254(2) of the act and another application for making a reference to this court has been made under section 256(1) of ..... the act, and they have not been decided as yet and it cannot, therefore, be said that the said offences have actually been committed by the accused-petitioners. he further contended that in fact the order of the commissioner of income-tax (appeals), jaipur, is correct, there was no concealment of .....

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Aug 10 1988 (HC)

Rajvir Singh and ors. Vs. State of Rajasthan

Court : Rajasthan

Decided on : Aug-10-1988

Reported in : [1990]186ITR144(Raj); 1988(2)WLN588

..... instalments, the last instalment having been deposited in february, 1988. in march, 1988, a complaint under section 276cc read with section 278b of the income-tax act, 1961, was made before the chief judicial magistrate (economic offences), jaipur, and on this complaint, the learned chief judicial magistrate directed that non ..... of the petitioners not facing the trial. it is also contended that the reasons for latefiling the return were submitted before the income-tax authorities and there was no mala fide intention on their part. it is contended that the issue of non-bailable warrants in such a ..... they have moved this court under section 438, criminal procedure code. 3. learned counsel for the petitioners has contended that this is a case where the income-tax which was due has been deposited in full and now the offence, if any, is of a technical nature and there is no likelihood ..... petitioners should appear before the chief judicial magistrate (economic offences), jaipur, and apply for grant of bail and prior notice be given to the income-tax department as to when they were appearing before that court and till such surrender the non-bailable warrants shall not be executed. 2. in pursuance ..... into bailable warrants. the relevant factors for deciding the bail application in cases of this type would be the deposit or non-deposit of tax as assessed, whether returns before and after submission of the delayed return were submitted within time, what is the extent of the amount, due .....

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Aug 29 1988 (HC)

Commissioner of Income-tax Vs. Dr. R.N. Jhanji

Court : Rajasthan

Decided on : Aug-29-1988

Reported in : (1988)73CTR(Raj)152; [1990]185ITR586(Raj); 1988(2)WLN143

..... law in holding that the assessee is entitled to relief under section 91(1) of the income-tax act, 1961, on the full amount of tax deducted at source of rs. 16,413 in the foreign country ?' 2. the relevant assessment year is 1976-77. during the relevant period, the assessee, a medical ..... case : [1973]88itr169(sc) , which is the sheet anchor of the argument of learned counsel for the assessee. this decision was rendered in relation to section 49d of the indian income-tax act, 1922 ('the 1922 act'), corresponding to section 91(1) of the income-tax act, 1961. it may be mentioned at the outset that there was no provision corresponding to section 80rra of the 1961 ..... it is only that amount of the foreign income which is included once again in the income on which the indian income-tax is payable which can be characterised as doubly taxed. accordingly, it is only the tax already paid on that part of the foreign income which is included once again in the income and is taxed again under the indian income-tax act which is required to be deducted for ..... j.s. verma, c.j. 1. this is a reference under section 256(1) of the income-tax act, 1961, ('the act'), at the instance of the revenue to answer the following question of law, namely : 'whether, on the facts and in the circumstances of the case, the tribunal was right in .....

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May 06 1988 (HC)

Commissioner of Income-tax Vs. S. Zoraster and Co.

Court : Rajasthan

Decided on : May-06-1988

Reported in : [1989]179ITR416(Raj); 1988(2)WLN67

..... section 80g of the income-tax act, 1961, on charity and donations amounting to rs. 22,557 ?' 2. the relevant assessment year is 1972-73.3. the assessee claimed certain deductions as business ..... 2,000 and rs. 7,000 incurred by the assessee was not in the nature of entertainment and was, therefore, not hit by section 37(2b) 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 assessee is entitled to deduction under ..... j.s. verma, c.j. 1. this reference under section 256(1) of the income-tax act, 1961, at the instance of the revenue is to answer the following questions of law, namely : --'1. whether, on the facts and in the ..... attracted since the assessee had declared a loss for that year. the appellate. assistant commissioner affirmed the view of the income-tax officer. however, the tribunal held in favour of the assessee on both these points. hence, this reference at the instance of the revenue.4. the point ..... as charity and donation to a charitable trust under section 80g of the act. it may be mentioned that, according to the return filed by the assessee, it had incurred loss during that year and there was no taxable income earned by it. the income-tax officer repelled both the contentions. he held that section 80g was not .....

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Aug 08 1988 (HC)

Commissioner of Income-tax Vs. Santlal Kalyani and Co.,

Court : Rajasthan

Decided on : Aug-08-1988

Reported in : [1989]175ITR24(Raj)

..... the supreme court decision in ganesh dass sreeram v. ito : [1988]169itr221(sc) . it was held by the supreme court that whore the advance tax covers the entire amount of tax assessed by the income-tax: officer under the income-tax act, there is no question of charging the registered firm with interest even though the return is filed by it beyond the time allowed. following this ..... relevant, assessment year is 1977-78. the assessee i.s a registered firm. after taking into account the advance tax paid by the assesses and the tax deducted at source, no tax was payable. however, the income-tax officer charged interest under section 139(8) of the income-tax act, 1961, for late submission of the return. the assessee disputed its liability for payment of interest. in the ..... appeal filed before the commissioner of income-tax (appeals), the assessee's contention was accepted by the commissioner of income-tax. the tribunal has upheld .....

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Aug 12 1988 (HC)

Commissioner of Income-tax Vs. Builders Engineers Co.

Court : Rajasthan

Decided on : Aug-12-1988

Reported in : (1988)73CTR(Raj)230; [1989]175ITR317(Raj); 1988(2)WLN330

..... in this case on the assessee, a registered firm, because it has no tax liability within the meaning of sub-clause (b) read with the explanation to clause (i) of section 271( ..... 1)(a) of the income-tax act, 1961 ?'2. the relevant assessment year is 1978 79. the assessee was a registered firm which was required to file the return on or ..... 256(1) of the income-tax act, 1961 ('the act'), at the instance of the revenue to decide the following question of law, namely :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that no penalty under section 271(1)(a) of the income-tax act, 1961, is leviable ..... ground of late filing of the return under section 271(1)(a)(i)(b) read with section 139(1) of the act. the income-tax officer rejected the assessee's contention that since there was no 'assessed tax' according to its meaning given in the explanation to sub-clause (i)(b) of clause (a) of sub-section ..... section 271(1)(a)(i)(b) is as under :'271. failure to furnish returns, comply with notices, concealment of income, etc.--if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of total .....

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May 13 1988 (HC)

Commissioner of Income-tax Vs. Abhay Kumar

Court : Rajasthan

Decided on : May-13-1988

Reported in : (1988)70CTR(Raj)193; [1989]179ITR363(Raj); 1988(2)WLN40

..... devi : [1957]32itr615(sc) , where the question was about the meaning to be given to the word 'individual' in section 16(3) which was the corresponding provision in the indian income-tax act, 1922. it was held that the word 'individual' occurring in section 16(3) was restricted in its connotation and necessarily excluded from its purview a group of persons forming a ..... unit of assessment. we are here not concerned with the change made in section 64(1) of-the income-tax act, 1961, by substitution of the word 'spouse' for the word 'wife' occurring in section 16(3) of the indian income-tax act, 1922, which had given rise to the controversy in sodra devi's case : [1957]32itr615(sc) , whether the word 'individual ..... an 'individual' and not in the other capacity as karta of the hindu undivided family that the income of the minor child of that 'individual' can be clubbed in accordance with section 64(l)(iii) of the income-tax act, 1961. in other words, where the minor child's parent is the assessee in a representative capacity as karta of the hindu undivided family ..... high courts of andhra pradesh, bombay, delhi, gujarat, punjab and haryana and karnataka have taken the same view and made a similar construction of section 64(l)(iii) of the income-tax act, 1961. these decisions are cit v. sanka sankaraiah : [1978]113itr313(ap) , dinubhai ishvarlal patel v. k. d. dixit, ito : [1979]118itr122(guj .....

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Sep 01 1988 (HC)

Sugan Chand Vinod Kumar Vs. Commissioner of Income-tax and anr.

Court : Rajasthan

Decided on : Sep-01-1988

Reported in : [1989]175ITR273(Raj)

..... that the impounding of the account books and other documents was not in accordance with the provisions contained in the proviso to sub-section (3) of section 131 of the income-tax act, we allow two months' time as prayed for by mr. singhal, learned counsel for the respondents, to complete the assessment. the account books/documents in question shall be returned to ..... counsel for the respondents, from which it can be said that the reasons as required under clause (a) of the proviso to sub-section (3) of section 131 of the income-tax act had been recorded. learned counsel for the respondents contends that there are two lists 'a' and 'b' prepared at the time of survey and it was in those lists themselves ..... (1a) may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under the income-tax act. but the proviso to the aforesaid provision of section 131(3) makes two conditions for the exercise of the aforesaid discretion and the twin conditions are (a) that the reasons ..... , respondent no. 2 in his return has come out with the case that only lists 'a' and 'b' were prepared and thereafter, a notice under section 131(3) of the income-tax act was given and it was in pursuance of that notice that the account books were presented and impounded. we will not like to enter into the controversy whether the account .....

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Aug 29 1988 (HC)

Commissioner of Income-tax Vs. Shiv Das Sire Mal

Court : Rajasthan

Decided on : Aug-29-1988

Reported in : (1988)73CTR(Raj)221; [1989]175ITR546(Raj); 1988(2)WLN327

..... not necessary to express any concluded opinion on the question of the appellate assistant commissioner's power of remand under section 251(1)(b) of the income-tax act, 1961. the question of limitation for making a fresh order imposing penalty on remand by the appellate assistant commissioner can be decided in the present case ..... 3,700 was barred by limitation prescribed under section 275 of the income-tax act, 1961 ?'2. the relevant assessment year is 1972-73. the income-tax officer imposed penalty under section 271(1)(c) of the act on the assessee for concealment of particulars of income. on appeal, the appellate assistant commissioner set aside the penalty and ..... the 1961 act, as originally enacted. for this reason, the decisions rendered in connection with section 33b of the 1922 act or section 275 of the 1961 act, as initially enacted are distinguishable. the supreme ..... 30, 1979, was barred by limitation prescribed under section 275 of the act.5. we may also mention that there was no provision corresponding to sub-clause (ii) of clause (a) of section 275 in section 33b of the indian income-tax act, 1922, and this provision was also not present in section 275 of ..... j.s. verma, c.j.1. this is a reference under section 256(1) of the income-tax act, 1961, at the instance of the revenue to answer the following question of law, namely :'whether, on the facts and in .....

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Aug 11 1988 (HC)

Commissioner of Income-tax Vs. Pali Dyeing Co.

Court : Rajasthan

Decided on : Aug-11-1988

Reported in : [1989]175ITR636(Raj); 1988(2)WLN301

..... order passed under section 28. there was, therefore, a competent proceeding pending before the appellate assistant commissioner, section 28(1) of the indian income-tax act provides that if the appellate assistant commissioner has before him any proceedings under the act, then if he is satisfied that it is necessary to pass any orders under the various clauses mentioned in that section, he has ..... corresponding provision in the indian income-tax act, 1922. with respect, we concur with the view of the division bench of the allahabad high court in ..... ) imposing a penalty.'6. we find no reason to construe the expression 'in the course of any proceedings under this act' used in sub-section (1) of section 271 differently when the very same expression in section 28(1) of the indian income-tax act, 1922, was construed in the above manner. the contents of section 251(1)(b) are also similar to the ..... clause (b) of section 251(1) of the income-tax act, 1961, in the course of appeal proceedings, filed against a penalty order, passed under section 271(1)(a) by the income-tax officer ?'2. the relevant assessment years are 1974-75 and 1975-76. the income-tax officer imposed penalties under section 271(1)(a) of the act on the assessee of different amounts in respect of .....

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