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Judgment Search Results Home > Cases Phrase: income tax act Court: sikkim Year: 1999 Page 1 of about 2 results (0.021 seconds)

Jul 21 1999 (HC)

Alankar Commercial Pvt. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Sikkim

Decided on : Jul-21-1999

Reported in : [2000]243ITR626(Sikkim)

..... 371f does not have any relevance to the interpretation of the income-tax act, 1961. if income which accrued or was received outside sikkim was liable to tax under the income-tax act, it cannot be said that the same would not be liable to tax under that act merely because of the provisions of clause (k) of article ..... in any other part of the country, as per the general provisions of the constitution which are applicable to the whole of india. the income-tax act, though initially purported to be extended to the state of sikkim by a presidential notification issued under clause (n), was subsequently extended to sikkim ..... part, is situated outside its territorial limits. an assessing officer does not have the jurisdiction to make an assessment under section 147 of the income-tax act, unless notice under section 148 has been validly issued to and served on the assessee. this leads to the question as to whether, in ..... notices were only served at gangtok. the petitioner-company did not respond to the notices under sections 148 and 142(1) of the income-tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the ..... petition, the petitioner-company was also served with three notices dated february 5, 1997, for the aforesaid years under section 142(1) of the income-tax act, 1961. on an application made by the petitioner-company for staying the proceedings, pursuant to these notices, a learned single judge of this court .....

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Jul 21 1999 (HC)

Alankar Commercial (P) Ltd. Vs. Assistant Commissioner of Income Tax a ...

Court : Sikkim

Decided on : Jul-21-1999

Reported in : (2000)159CTR(NULL)161

..... as in any other part of the country, as per the general provisions of the constitution which are applicable to the whole of india. the income tax act, though was initially purported to be extended to the state of sikkim by a presidential notification issued under clause (n), was subsequently extended to ..... hemant sarangi, assistant commissioner, new delhi to the effect that m/s rattan gupta & co. had received the notices under section 142(1) of the income tax act, but m/s. rattan gupta & co. was neither the principal officer nor the authorised representative of the petitioner-company nor was it in any other ..... in part, is situated outside its territorial limits. an assessing officer does not have the jurisdiction to make an assessment under section 147 of the income tax act, unless notice under section 148 has been validly issued to and served on the assessee. this leads to the question as to whether, in ..... notices were only served at gangtok. the petitioner-company did not respond to the notices under sections 148 and 142(1) of the indian income tax act and did not also produce the account books pursuant to those notices and the copies of the accounts were also not attached with the ..... the petition, the petitioner-company was also served with three notices dated 5-2-1997, for the aforesaid years under section 142(1) of the income tax act, 1961. on an application made by the petitioner-company for staying the proceedings, pursuant to these notices, a learned single judge of this court .....

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