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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 2011 Page 1 of about 10 results (0.122 seconds)

Mar 30 2011 (HC)

M/S Prince Stone Company. Vs. Commercial Taxes Officer.

Court : Rajasthan Jaipur

Decided on : Mar-30-2011

..... particulars while filing the return. the judgment in dilip n. shroff's case [2007] 8 scale 304 (sc) has not considered the effect and relevance of section 276c of the income-tax act. the object behind the enactment of section 271 (1) (c) read with the explanation indicates that the said section has been enacted to provide for a remedy for loss of ..... . dharmendra textile processor reported in (2008) 306 itr 777 (sc), in which dealing with the question of penalty under section 271 (1) (c) of the income tax act, 1961 and under section 11 ac of the central excise act, 1944 and rule 96 zo and zq of the central excise rules, 1944, the apex court has held that these penalties do not have a ..... concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under section 276 c of the income-tax act. in the union budget of 1996-97, section 11ac of the act was introduced. it has been the position clear that there is no scope for any discretion. in paragraph 136 of the union budget reference ..... found against the assessee, which were the findings of fact, that on account of a search under the income-tax act, and consequential orders passed under section 132 (5) of the income tax act, a copy of which was forwarded to the assessing authority under the sales tax law, it is only through that source that the assessing authority came to know about said transaction of sale .....

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May 26 2011 (HC)

M/S Rajasthan Engineering Works and anr. Vs. Lrs. of Late Sh. Rajmal a ...

Court : Rajasthan

Decided on : May-26-2011

..... the judgments cited at the bar including the statement of arun kumar. 6. in the case of m/s kalooram govindram v/s commissioner of income tax (supra), the hon'ble supreme court dealing with the case of income tax act, 1922 with regard to allowance of depreciation in the case of huf assessee in para 5 has held as under: (5) the entire argument ..... defendants appellants through sh. l.r. mehta, advocate relying upon the judgment of the hon'ble supreme court in the case of m/s kalooram govindram v/s commissioner of income tax reported in air 1966 sc 4 urged that in view of admission in the plaint itself that the suit property had been partitioned, for share of other co-parceners, the ..... tenanted accommodation nor can he sue for his part of the rent. the tenancy cannot be split up either in estate or in rent or any other obligation by unilateral act of one of the coowners. if, however, all the co-owners or the co-lessors agree among themselves and split by partition the demised property by metes and bounds and ..... bounds whereunder separate properties are allotted towards the said definite shares of the individuals. whether the said process involves transfer or not within the meaning of the transfer of property act, it certainly confers on a divided member an absolute title to a specified property, whereas before partition he had only some interest in the entire joint family property. though in .....

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Oct 11 2011 (HC)

Shree Cement Limited and anr Vs. State of Raj. and ors

Court : Rajasthan Jodhpur

Decided on : Oct-11-2011

..... uoi & anr. reported in 2006 (2) scc 740.(b) in any event, clause 13 of rips, which is identical to sec-tion 263 of the income tax act, does not authorise a revision of the slscs orders if the issue is debatable or if the slsc has adopted one of the two possible views. this issue ..... slsc could not be revised by invoking revisional powers by principalsecretary under clause 13 of the rips 2003 which are akin to section 263 of the income tax act in view of settled legal position in this regard.viii) that 45% upfront subsidy givenunder the notificationdtd.2.12.2005 is not given in cash ..... 11.10.201115/105dtd.29.07.2006 and 27.06.2007 under clause 13 of the rips, 2003 which provision is akin to section 263 of the income tax act and clause 13 and 14 are reproduced hereinbelow for ready reference: 13. revision by the state government: (a) the state government in finance department maysuo ..... toyo engineering india ltd. 2006 (7) scc 592 also the judgment of the honble calcutta high court in bagsu devi bafna v. commissioner of income tax & ors. reported in 1966 (62) itr 506.(d)if any one of the above mentioned three submissions of the petitioner is upheld, then the impugned ..... or reason. in this regard reliance is placed on the unreported judgement of the honble delhi high court dated 02.12.2008 in the matter of commissioner of income tax v. contimeters electricals pvt. ltd. (it appeal no.1366/2008) and the judgment of the honble supreme court in commissioner of customs, mumbai v. .....

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Dec 15 2011 (HC)

Maheshwari Agro Industries Vs. Union of India

Court : Rajasthan

Decided on : Dec-15-2011

..... petitioner has come up to this court. it is submitted by learned counsel for the petitioner that no power is vested in the commissioner of income tax (appeals) to grant stay order under the income tax act, 1961 (briefly, the act) , and, therefore, the petitioner has resorted to article 226 of the constitution. it is, no doubt, true that there is no specific provision in ..... that the exclusion of financial capacity of the assessee to pay the demand, from the factors relevant for exercise of assessing officers discretion under section 220(6) of the income-tax act, is prejudicial to those assessees who are not financially sound. 4. the matter has been reconsidered by the board. it has been decided to substitute paragraph 4 of the ..... and communicate his decision to the assessee in the form of a speaking order. (sd.) v.k. mangotra, secretary, central board of direct taxes. 25. the income tax act, 1961 is a self-contained and comprehensive code in itself. the direct tax, namely, income tax on various types of assessee/s including the body corporates, is required to be paid as per charging provisions of the ..... regard contained in the relevant provision of sections, 220, 246, 246a, 250, 253, 254 and 255 of the act, he submitted that while the income tax appellate tribunal, the second appellate forum, and the highest fact finding body created under the income-tax act, now has such powers to grant stay against the recovery of the disputed demand itself though such power is limited as .....

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Mar 22 2011 (HC)

M/S Quippo Construction Equipment Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan Jaipur

Decided on : Mar-22-2011

..... section 83 of the value added tax act 2003 before the tax board where the stay petition has been pending and fixed for hearing on 29th march, 2011.6. e-converso, learned counsel for the respondents vehemently opposed and ..... arguments it emerged that the petitioner filed an appeal against the demand raised by respondent no.2 before the deputy commissioner (appeals) under section 82 of the value added tax act, 2003. the appeal stood decided and dismissed by the appellate authority. being aggrieved with the order of the appellate authority, the petitioner further filed the second appeal under ..... cautioned the high court in following words :46. it must be remembered that stay of an action initiated by the state and/or its agencies/instrumentalities for recovery of taxes, cess, fees, etc. seriously impedes execution of projects of public importance and disables them from discharging their constitutional and legal obligations towards the citizens. in cases relating to ..... having considered the submissions made at the bar and carefully perused the relevant material on record, it is noticed that the petitioner is a company incorporated under the companies act, 1956 entailed in the business of providing high value multipurpose, specialized and general infrastructure equipment on rental for specific periods. the petitioner had commenced business in the state .....

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Mar 10 2011 (HC)

Ram Singh and anr. Vs. State of Rajasthan.

Court : Rajasthan Jaipur

Decided on : Mar-10-2011

..... and inflicted injuries on their person.20. we also find no merit in the submission of learned counsel for the appellants that there was a probability of the accused having acted in self defence. there is nothing on record to show that at the time of incident the appellants were facing imminent peril of life and limb. the defence in the ..... framing of charges against all the accused persons for the offences under sections 120b, 147, 148, 302/149, 307/149 ipc, section 3/25 and 5/27 of the arms act. the accused persons denied the charges and claimed for trial.5. the prosecution in support of its case produced 24 witnesses. in their statement under section 313 cr.p.c ..... impugned judgment passed by the learned court below. taking into consideration the circumstances and holding that the delay appears to be bonafide, the application under section 5 of the limitation act was allowed by the court on 19th april, 2010 and the delay in filing the appeal was condoned. the appeal came up for hearing before us on 3rd march, 2011 .....

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Oct 11 2011 (HC)

Binani Cement Ltd., Vs. State (Finance) and ors

Court : Rajasthan Jodhpur

Decided on : Oct-11-2011

..... /s state of rajasthan judgment dt:11/10/20112/243.admittedly, since alternative remedy is available to thepetitioner company against the impugned rectification orders under section 37 of the rajasthan vat act, 2003, these writ petitions under article 226 of the constitution of india could have been summarily dismissed on the anvil of availability of alternative remedy to the assessee. however, since ..... or waiver respectively. the meaning of words bad debt as given in black's law dictionary is as under:adebtwhich isuncollectible; a purposes inpermissible deduction for taxarriving at taxable income. different tax treatment is afforded business and non-business bad debts. a business debt is defined by the internal revenue code as a debt created or acquired in connection with a trade ..... rejected. the same is accordingly rejected.11.there was no question of writing off thetax liability which was fixed and enforced against the petitioner assessee by amendment of central sales tax act, 1956 w.e.f. 11.5.2002 which clearly stipulates that no such inter-state sales unsupported by the declaration in form c/d enjoys concessional rate of ..... so, but against which only on a question of law arising therefrom, a revision petition under section 86 of the rajasthan sales tax act, 1994 could be maintained by the petitioner assessee, this revision petition filed for seeking refund of tax already so paid and recovered on the strength of the administrative order annex.7 dtd.16.4.2008 quoted above is also .....

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Apr 08 2011 (HC)

Smt. Sangeeta Parihar. Vs. Smt. Suraj Parihar and ors.

Court : Rajasthan Jaipur

Decided on : Apr-08-2011

..... whether the power under order 41 rule 33 cpc should be exercised or not ?(iii) whether the learned tribunal has correctly assessed mr. ravindra parihar's income or not ?(iv) whether the learned tribunal should have considered the future prospects of the increase in the earning of mr. ravindra parihar or not if ..... as far as the enhancement of compensation amount is concerned. he, too, has argued that the learned tribunal has erred in assessing mr. ravindra parihar's income; he, too, has argued that the future prospects should have been considered. however, he has vehemently contended that at the time of mr. parihar's ..... petition. she sought the permission of the learned tribunal to change the said amount. 5. the permission was duly granted by the learned tribunal. thereafter, the income was changed from rs.4,000/- per month to rs.6,000/- per month. in fact, during her testimony, the appellant had clearly stated that ..... been taken as the future prospect. therefore, the learned tribunal should have assessed his income as rs.9,000/- per month. according to the ii schedule attached with motor vehicle act, mr. ravindra parihar would have spent 1/3 of his income upon him. thus, he would have spent rs.3,000/- upon him, ..... and rs.6,000/- upon his family. therefore, in order to assess the loss of dependency, the learned tribunal should have taken his income as rs.6 .....

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Oct 11 2011 (HC)

Jodhpur Development Autho., Jodhpur Vs. State Consumer Disp. Red. Foru ...

Court : Rajasthan Jodhpur

Decided on : Oct-11-2011

..... supreme court held as under:the common characteristics of goods and services are that they are supplied at a price to cover the costs and generate profit or income for the seller of goods or provider of services. but the defect in one and deficiency in other may have to be removed and compensated differently. the former ..... is obliged to be people oriented. no functionary in exercise of statutory power can claim immunity, except to the extent protected by the statute itself. public authorities acting in violation of constitutional or statutory provisions oppressively are accountable for their behavior before authorities created under the statute like the commission or the courts entrusted with responsibility of ..... proprietary or commercial functions for determining the liability of the state'. in any case the law has always maintained that the public authorities who are entrusted with statutory function cannot act negligently. under our s.b.civil writ petition no. 11316/2010 & 11 other connected writ petitions ( see schedule) jodhpur development authority, jodhpur vs. state consumer disputes ..... himanshu maheshwari, learned counselappearing for the respondent-complainant vehemently submitted as under: (i) that the issue regarding coverage of complainant andpetitioner jda by the provisions of consumer protection act, 1986 stands concluded by the apex court of the country with the dismissal of slp against the order of national commission in the case of jodhpur development authority vs .....

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Nov 23 2011 (HC)

Madan Lal and Others Vs. State of Rajasthan and Others

Court : Rajasthan

Decided on : Nov-23-2011

Reported in : 2012CrLJ1430

..... valid discipline for the tribunal itself. therefore, statement of reasons is one of the essentials of justice. 33. in the case of assistant commission, commercial tax department, works contract and leasing, kota v shukla and brothers [(2010) 4 scc 785] the honble supreme court had elaborately dealt with the ..... entire edifice of the case depends on the recording of the evidence. considering the importance of the recording of evidence both the criminal procedure code and the evidence act deal with this aspect of the trial. section 273 cr. p. c. is as under: evidence to be taken in presence of accused ..... question. 27. section 142 of the evidence act is as follows: whey they must not be askedleading questions must not, if objected to by the adverse party, be asked in an examination ..... the complainant. such an attitude of the court again undermines the faith of the people in the judicial process. 26. section 141 of the evidence act defines leading questions as meaning any question suggesting the answer which the person putting it wishes or expects to receive, is called a leading ..... 8-2011, the trial court proceeded to record the testimony in spite of the requests of the accused persons and despite their protests. such an act on the part of the learned trial court reveals its partiality towards the complainant. 18. heard the learned counsel for the parties, examined the impugned .....

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