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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1991 Page 1 of about 50 results (0.027 seconds)

Oct 30 1991 (HC)

Rajasthan Textile Industries Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Oct-30-1991

Reported in : [1992]196ITR598(Raj)

g.s. singhvi, j. 1. this order will dispose of all these applications filed by the petitioner under section 256(2) of the income-tax act, 1961 (hereinafter to be referred to as 'the act'), for directing the income-tax appellate tribunal, jaipur bench, jaipur, to refer the following question of law :' whether, on the facts and in the circumstances of the case, the appellate tribunal could ..... impose penalty under section 271(1)(c) of the income-tax act '2. the income-tax appellate tribunal, jaipur bench, jaipur, has rejected the reference applications filed by the petitioner under section 256(1) of the act by a common order dated' august 23, 1988. the dispute between the parties relates to the assessment years 1967 ..... argued that no question of law calls for reference by the high court.8. the question as to under what circumstances penalty can be imposed under the provisions of the income-tax act was considered by the apex court in cit v. anwar ali : [1970]76itr696(sc) . their lordships of the supreme court were considering the provisions of section 28 of the indian ..... )(c) and propounded the following exposition of law (headnote) :'under the provisions of section 271(1)(c) of the income-tax act, 1961, as soon as it is found that there was a difference of more than 20% between the income returned and the income assessed, clause (c) comes into operation by the rule of presumption engrafted in the explanation and it is for the .....

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Nov 19 1991 (HC)

Commissioner of Income-tax Vs. R.B. Seth Moolchand

Court : Rajasthan

Decided on : Nov-19-1991

Reported in : [1993]200ITR201(Raj)

..... rs. 1,46,285 and that being so, the addition of the aforesaid amount was not sustainable under section 41(1) of the income-tax act, 1961, or, alternatively, even under the head 'income from business or other sources' ? 3. whether, on the facts and in the circumstances of the case, the tribunal was justified in ..... v.k. singhal, j. 1. in this petition under section 256(2) of the income-tax act, 1961, the following three questions have been raised :'1. whether, on the facts and in the circumstances of the case, the ..... an opportunity being given and the tribunal has not given any finding in respect of the various points which were considered by the income-tax officer and affirmed by the commissioner of income-tax (appeals), viz., that the debts were outstanding for a long time and they had become time-barred earlier and someof the ..... court in a reference under section 66 of the income-lax act, 1922, to reappreciate the evidence. this judgment does not help the assessee because, in the present case, there is no legal evidence but, on the contrary, the evidence was not produced before the income-tax officer even when called for. besides this, all ..... the reasons given by the income-tax officer have not been found incorrect. in cit .....

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Jul 09 1991 (HC)

Commissioner of Income-tax Vs. Associated Garment Maker

Court : Rajasthan

Decided on : Jul-09-1991

Reported in : (1991)97CTR(Raj)56; [1992]196ITR476(Raj)

..... the order of the income-tax officer in respect of which powers under the provisions of section 263 of the income-tax act could have been invoked by the commissioner of income-tax. a look at the order of the commissioner of income-tax under section 263 of the income-tax act will show that the commissioner of income-tax in paragraph 7 has ..... that question no. 2 sought to be referred to this court for its opinion is a question of jurisdiction of the commissioner of income tax under section 263 of the income-tax act, and, therefore, but for the view of the tribunal on question no. 1, the tribunal could not have and should not have ..... cancelling the marking 'and co.' by shri s.m. saraf, partner of the firm, and thereby the provisions of section 40a(2) of the income-tax act were flouted and the encashment of the cheques proved to be a fishy one ; (v) cheques issued in the names of alleged karigars were subsequently ..... must be sought for and obtained. the supreme courtalso said that the jurisdiction of the high court on a reference under section 66 of the indian income-tax act, 1922, is only an advisory jurisdiction. the high court can only pronounce its opinion on the questions referred to it. it cannot sit as ..... the tribunal is not clear and therefore, defective in law, the high court, in exercise of its power under section 260(1) of the income-tax act, can send the case back to the appellate tribunal leaving it open to rehear the appeal and to record its finding after hearing the parties and .....

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May 08 1991 (HC)

S.L. Ganeriwal Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : May-08-1991

Reported in : (1991)96CTR(Raj)74; [1991]192ITR347(Raj)

..... raised and were not dealt with before the tribunal. therefore, these questions cannot be said to arise or decided or not decided by the tribunal, under section 68 of the income-tax act, 1961, where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof ..... in holding that the sum of rs. 15,000 alleged to have been received from rao bikram singh could be considered as unexplained and assessable under section 68 of the income-tax act, 1961 5. whether, on the facts and in the circumstances of the case and in view of the material and evidence on record, the tribunal was right in law in ..... . ganeriwal industries, a-6, industrial estate, jaipur. the original assessment under section 143(1) of the income-tax act, 1961 (in short, 'the act), was completed on october 30, 1974, and the income of the assessee was assessed at rs. 4,340. subsequently, a notice under section 148 of the act was issued on november 21, 1980, after obtaining the necessary approval of the commissioner of ..... m.b. sharma, j. 1. this is an application under section 256(1) of the income-tax act, 1961, with the prayer that the income-tax appellate tribunal, jaipur bench, jaipur (for short, 'the tribunal'), be asked to state the case and refer the following questions of law for the opinion of this court: '1. whether .....

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May 20 1991 (HC)

Sukhdeo Charity Estate Vs. Income-tax Officer

Court : Rajasthan

Decided on : May-20-1991

Reported in : [1991]192ITR615(Raj)

..... a public religious trust constituted under a registered trust deed dated may 21, 1953. this trust is also registered under section 12a of the income-tax act, 1961 (hereinafter referred to as 'the act'), with the commissioner of income-tax. the petitioner-trust applies its funds for public and religious purposes in india and it maintains and runs hospitals, temples, etc. the petitioner-trust has ..... a.k. mathur, j. 1. the petitioner by this writ petition has prayed that the notice under section 148 of the income-tax act, 1961, issued on february 17, 1981, may be quashed and the respondent may further be restrained from taking any proceedings in pursuance of the said notice. 2. the petitioner is ..... material facts necessary for the assessment. all the material facts had been disclosed and noted by the income-tax officer and are on the record. thereafter, the income-tax officer passed the assessment order. therefore, the petitioner has challenged this notice issued under section 148 of the act by filing the present writ petition. 3. the main grievance of the petitioner is that there is ..... -65. the petitioner filed a reply to the above notice. thereafter, the income-tax officer issued a notice on february 17, 1981, under section 148 of the act for the assessment year 1964-65 intimating the petitioner that income chargeable to tax has escaped assessment within the meaning of section 147 of the act and calling upon the petitioner to file a fresh return. the petitioner .....

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Aug 07 1991 (HC)

Nem Kumar Tholia Vs. Additional Commissioner of Income-tax

Court : Rajasthan

Decided on : Aug-07-1991

Reported in : [1992]194ITR371(Raj)

..... necessary directions. of full bench k.c. agrawal, c.j.25. by the judgment dated january 29, 1974, the income-tax appellate tribunal, jaipur bench, made a reference under section 256(1) of the income-tax act, 1961, (hereinafter referred to as the 'act') at the instance of the assessee for deciding the following two questions :'1. whether the tribunal was justified in holding ..... orders.c. agrawal, j.1. in this reference, made under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the assessee, the income-tax appellate tribunal, jaipur bench, jaipur (hereinafter referred to as 'the tribunal'), has referred the following questions for the consideration of this court:'1. whether the tribunal was justified ..... as it stood on the dateof initiation of the penalty proceedings and that, in the present case, the penalty proceedings had been initiated by the income-tax officer by issuing notices under section 271(1)(c) of the act by his orders dated december 18, 1969, and february 25, 1970, much before april 1, 1971, and that the penalty proceedings initiated ..... taken away the referral jurisdiction of the inspecting assistant commissioner, with the result that the entire jurisdiction is now vested in the income-tax officer. 40. in the punjab case, when the matter was before the inspecting assistant commissioner, the amending act had come into force. there are two well-established propositions of law, namely : (a) provisions of a statute dealing .....

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Jan 08 1991 (HC)

Commissioner of Income-tax Vs. Jaipur Oil Products P. Ltd.

Court : Rajasthan

Decided on : Jan-08-1991

Reported in : [1994]206ITR90(Raj)

..... account on mercantile system, the sum of rs. 26,08,065 which was written back and credited to the profit and loss account could not be taxed in its hands under section 41(1) of the income-tax act, 1961 ?'2. the dispute relates to the year of assessment 1981-82. a return showing loss of rs. 61,58,505 was filed by jaipur ..... m.b. sharma, j.1. this is an application under section 256(2) of the income-tax act, 1961 (for short, 'the act'), with a prayer that the income-tax appellate tribunal may be asked to state the case and refer the question of law framed in paragraph 5 of the petition to this court for opinion. the question which ..... an appeal before the tribunal and the tribunal, by its order dated november 23, 1987, in agreement with the commissioner of income-tax (appeals), dismissed the appeal. an application was filed before the tribunal under section 256(1) of the act to state the case and to make a reference of the aforesaid question to this court and the tribunal, by its order ..... oil products (p.) ltd., the assessee, non-petitioner herein. in response to a notice under sections 142(1) and 143(2) of the act, account books were submitted which were .....

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Jul 26 1991 (HC)

Commissioner of Income-tax Vs. Swastic Motors

Court : Rajasthan

Decided on : Jul-26-1991

Reported in : [1992]195ITR368(Raj)

..... m.b. sharma, j. 1. this is an application under section 256(2) of the income-tax act, 1961 (for short 'the income-tax act'), wherein it has been prayed by the revenue that its application under section 256(1) of the income-tax act had been dismissed by the rajasthan income-tax appellate tribunal, bench 'a' (camp at jaipur), and that this court should direct the said tribunal to draw ..... triplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order appealed against, two copies of the order of the income-tax officer, two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, filed before the said appellate authority. there is ..... copy of the order of the appellate assistant commissioner was not filed, but a copy of the judgment of the appellate assistant commissioner certified by the income-tax officer was filed. the assistant registrar intimated the revenue, the appellant before the tribunal, that it was required under the rules that the original order of the appellate assistant commissioner ..... was justified in dismissing the appeal ?'2. the relevant facts to decide the present application are these :against the order dated june 21, 1980, of the appellate assistant commissioner of income tax, a range, jaipur, an appeal was preferred before the tribunal on behalf of the revenue, which appeal was filed on september 10, 1980. along with the appeal, a certified .....

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Nov 22 1991 (HC)

Commissioner of Income-tax Vs. Pratap Commercial Co. and ors.

Court : Rajasthan

Decided on : Nov-22-1991

Reported in : [1992]198ITR579(Raj)

..... not deductible from the money cost to the assessee of its plant, machinery and building while computing the original cost thereof under section 43(1) of the income-tax act, 1961, for the purpose of allowing depreciation or investment allowance, etc. '2. in these cases, the assessees have received central government subsidy during the previous year relating to the assessment ..... , deducted the amount of subsidy so received from the cost of plant and machinery, building, etc., for the purpose of granting depreciation and investment allowance under section 32 of the income-tax act, 1961.3. arguments of mr. shishodia, standing counsel for the department, were heard.4. the matter stands concluded by the decision of the rajasthan high court in ..... tribunal has sent these references under section 256(1) of the income-tax act, 1961, along with the statement of cases and the question of law arising out of the order of the income-tax appellate tribunal is as under :' whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the amount of central government subsidy is ..... cit v. ambica electrolytic capacitors pvt. ltd , in which their lordships have held that the subsidy is a grant for encouraging entrepreneurs to come forward and develop the backward areas and .....

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Apr 16 1991 (HC)

Kapoor Chand Kulish Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Decided on : Apr-16-1991

Reported in : [1992]196ITR123(Raj)

..... india, the petitioner, kapoor chand kulish, proprietor, rajasthan patrika, jaipur, has sought a writ of certiorari for quashing the order dated september 1, 1980, passed by the commissioner of income-tax, jaipur, rejecting the applications under section 273a of the income-tax act for the assessment years 1974-75, 1975-76 and 1976-77.2. the petitioner is an assessee and is assessed by the ..... -77. following was the reply given by the petitioner (annexure xiii to the writ petition) :'1. that the assessee had paid the entire taxes including interest in consequence of an order passed under section 143 under the income-tax act. a photostat copy of the demand notice is enclosed for ready reference.2. the claim made under section 273a is for the first time ..... income-tax officer, b-ward, jaipur. according to the petitioner, he furnished his return of income under section 139(1) of the income-tax act, 1961 (hereinafter referred to as the 'act'), for the assessment year 1974-75 on october 23, 1975. this return was revised on october 30 ..... in good faith.3. the assessee has co-operated in all the enquiries relating to the assessment of his income.4. the assessee has paid the taxes or interest payable in consequence of an order passed under the income-tax act.5. the assessee also paid the taxes payable by him under section 140a(1) within the time prescribed to prove that he has co-operated .....

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