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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 2012 Page 2 of about 80 results (0.118 seconds)

Sep 27 2012 (SC)

Re: Special Reference No. 1 of 2012 [Under Article 143(1) of the Const ...

Court : Supreme Court of India

Decided on : Sep-27-2012

..... it clear that this judgment shall not prejudice any person in the action which may be taken by other investigating agencies under income tax act, 1961, prevention of money laundering act, 2002 and other similar statutes."it needs to be noticed that a review petition came to be filed by the union against ..... language of article 14 uses the word "state" which as per article 12, includes the executive organ. [see: basheshar nath vs. the commissioner of income tax, delhi & rajasthan & anr.[35]]. besides, article 14 is expressed in absolute terms and its effect is not curtailed by restrictions like those imposed on ..... light of the questions raised, upon which the case is decided. [also see: ambica quarry works vs. state of gujarat & ors.[20] and commissioner of income tax vs. sun engineering works (p) ltd.[21]]. in other words, the 'law declared' in a judgment, which is binding upon courts, is the ratio ..... from the extracts from the judgment reproduced below:"24. the orders of the minister reproduced above read: "the applicant has no regular income to support herself and her family", "the applicant is an educated lady and belongs to scheduled tribe community", "the applicant is unemployed and has ..... payment of damages or compensation against the state the ultimate sufferer is the common man. it is the tax payers' money which is paid for inaction of those who are entrusted under the act to discharge their duties in accordance with law. it is, therefore, necessary that the commission when it .....

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Aug 31 2012 (SC)

Sahara India Real Estate Corporation Limited and Others. Vs. Securitie ...

Court : Supreme Court of India

Decided on : Aug-31-2012

Reported in : (2013)1SCC1

..... indicate how the said companies seek to secure the liabilities which the companies have incurred and how they will protect the debenture holders;(e) if returns have been filed under income tax act, 1961, the same may be annexed to the affidavit to be filed.25. civil appeals later came for admission on 9.1.2012 and the interim order granted was ..... the companies act, 1956 substantially incorporated the provisions of the english companies act, 1948. however, there has been considerable shift of principles and concepts after the formation of 1948 english ..... consideration.powers of sebi, central government, (mca), registrar of companies under the companies act and sebi act:54. the companies act, 1956 is a consolidation of the then existing laws, statutory rules and certain judgments laid down by the courts in india and england. this court in commissioner of income tax, gujarat v. girdhardas and co. private ltd. air 1967 sc 795, noticed that ..... receipt of subscription amounts from investors, the appellant-companies had issued different kinds of bonds (described as abode bonds, nirman bonds and real estate bonds, by sirecl; and multiple bonds, income bonds and housing bonds, by shicl). since the term hybrid has been expressed as means any security there can be no doubt that a hybrid is per-se a .....

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Oct 15 2012 (SC)

State of Maharashtra Through Cbi, Anti Corruption Branch, Mumbai. Vs. ...

Court : Supreme Court of India

Decided on : Oct-15-2012

Reported in : JT2012(10)SC446

..... respondent on the basis of the same. in fact, it is the income of his wife which was duly proved before the statutory authorities, under the income tax act 1961. subsequent to the conviction of the respondent, the appeal was allowed by the income tax appellate tribunal, mumbai, vide order dated 17.3.2009 wherein, it ..... of central excise, mumbai, for the offences punishable under section 13(2) r/w 13(1)(e) of the act 1988, alleging that he possessed assets disproportionate to his disclosed source of income which was to the extent of rs. 7,64,368/-b) after completing the investigation of the case, the ..... , air 2001 sc 3320, this court examined a case wherein a government servant who had been convicted under the provisions of the prevention of corruption act would lose his job in the event that the conviction was not stayed. the court held that when a public servant is found guilty of corruption ..... and 466 i.p.c. while the other respondents, who are also public servants, have been convicted under the provisions of the prevention of corruption act. in such a case, the discretionary power to suspend the conviction either under section 389 or under section 482 cr.p.c. should not have ..... investigating agency filed a charge-sheet dated 27.12.2000, under the said provisions of the act, 1988. the trial court concluded the trial .....

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May 01 2012 (SC)

General Officer Commanding Vs. Cbi and anr.

Court : Supreme Court of India

Decided on : May-01-2012

..... for the reason that there may be a "legal proceeding" which may not be judicial at all, e.g. statutory remedies like assessment under income tax act, sales tax act, arbitration proceedings etc. so, the ambit of expression "legal proceedings" is much wider than "judicial proceedings". the expression "legal proceeding" is to ..... in m/s. lakshmiratan engineering works ltd. v. asst. commissioner (judicial) i, sales tax, kanpur range, kanpur & anr., air 1968 sc 488, this court dealt with the provisions of u.p. sales tax act, 1948 and rules made under it and while interpreting the proviso to section 9 thereof, which ..... provided the mode of filing the appeal and further provided that appeal could be "entertained" on depositing a part of the assessed/admitted amount of tax. the question ..... that in the context of the said act it would mean "admit for consideration". mere filing or presentation or receiving the memorandum of appeal was inconsequential. the provisions provided that the appeal filed would not be admitted for consideration unless the required tax was deposited.15. in lala ram v ..... is not removable from his office save by or with the sanction of the central government, of that government.7. protection to persons acting under act.- no prosecution, suit or other legal proceeding shall be instituted, except with the previous sanction of the central government, against any person .....

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Oct 03 2012 (SC)

Girish Ramchandra Deshpande. Vs. Cen. Information Commr and ors.

Court : Supreme Court of India

Decided on : Oct-03-2012

Reported in : (2013)1SCC212

..... respondent, his family members and friends and relatives at the marriage of his son. the information mostly sought for finds a place in the income tax returns of the third respondent. the question that has come up for consideration is whether the above-mentioned information sought for qualifies to be ..... details as a matter of right.14. the details disclosed by a person in his income tax returns are personal information which stand exempted from disclosure under clause (j) of section 8(1) of the rti act, unless involves a larger public interest and the central public information officer or the state ..... been rightly held to be personal information exempted from disclosure under clause (j) of section 8(1) of the rti act by the cpio and the appellate authority, and ..... of the rti act. it may be pertinent to mention that this issue came up before the full bench of the commission in appeal no.cic/at/a/2008/000628 (milap choraria v. central board of direct taxes) and the commission vide its decision dated 15.6.2009 held that the income tax return have ..... on the ground that the information sought for was qualified to be personal information as defined in clause (j) of section 8(1) of the rti act.3. the petitioner herein had submitted an application on 27.8.2008 before the regional provident fund commissioner (ministry of labour, government of india) .....

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Aug 08 2012 (SC)

Rattan Lal Vs. S.N. Bhalla and anr.

Court : Supreme Court of India

Decided on : Aug-08-2012

..... , appearing for the respondents, mr. mukul rohatgi, learned senior advocate, contended that despite the obligation cast upon the respondents to obtain the necessary sale permission and income tax clearance certificate, the appellant had taken upon himself the responsibility to obtain the same and the respondents could not be made responsible for the appellants failure to obtain ..... of limitation. mr. ahmad submitted that the very fact that the appellant took on himself the burden of assisting the respondents to procure the necessary sale permission and income tax clearance certificate, indicated his willingness and anxiety to complete the transaction. learned counsel submitted that despite the appellants readiness and willingness to complete the sale transaction, ..... the appellant was merely that of a facilitator and the primary responsibility for obtaining permission and clearance from the income tax authorities remained with the respondents. in fact, there is nothing on record to indicate that by his acts, the appellant ever agreed to play a role other than that of a supportive role and that too in ..... under the urban land (ceiling and regulation) act, 1976, for permission to transfer the said property to the purchaser/appellant free from all encumbrances, after obtaining requisite permissions from any other body or authority. in clause 3 of the agreement, the respondents also undertook to obtain the income tax clearance certificate immediately on obtaining the sale permission .....

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Mar 02 2012 (SC)

Rajesh Talwar Vs. C.B.i and ors.

Court : Supreme Court of India

Decided on : Mar-02-2012

..... members.12. we have already adverted to the fact that against the main accused shri b.r. meena, (irs 1977), commissioner of income tax, income tax appellate tribunal, mumbai, a case has been registered on 29-9-2005 under section 13(2) read with section 13(1)(e) of the prevention of ..... offences under section 109 read with section 193 ipc read with section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 for having actively aided and abetted respondents 3 to 4 by fabricating false evidence through preparation of false agreements to sell with the object ..... that judges are human beings, not automatons, but it is imperative for a judicial officer, in whatever capacity he may be functioning, that he must act with the belief that he is not to be guided by any factor other than to ensure that he shall render a free and fair decision, ..... be kept in mind while considering an application for transfer of the trial are:(i) when it appears that the state machinery or prosecution is acting hand in glove with the accused, and there is likelihood of miscarriage of justice due to the lackadaisical attitude of the prosecution;(ii) when there ..... the insinuation levelled on behalf of the petitioners is contemptuous in nature, and calls for initiation of proceedings against the petitioners under the contempt of courts act, 1971. based on all the submissions recorded hereinabove, it was the contention of the learned counsel for the respondents, that even the third ground raised .....

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Jul 06 2012 (SC)

Ms. Mayawati Vs. Union of India and ors.

Court : Supreme Court of India

Decided on : Jul-06-2012

..... form of gift or otherwise are genuine and legal covering from 1995 to 2004. it is further pointed out that all orders passed by the income tax authorities have been brought on record and all of them attained finality and no further appeal is pending against them and all the assessments were ..... & ors., (2010) 3 scc 571. after considering various constitutional provisions relating to the state and the union as well as section 6 of the dspe act, the bench has concluded thus: "69. in the final analysis, our answer to the question referred is that a direction by the high court, in ..... article 226 of the constitution of india cannot direct the central bureau of investigation (cbi), an establishment created under the delhi special police establishment act, 1946 to investigate a cognizable offence which is alleged to have taken place in a state without the consent of the state government under section ..... fir was lodged and investigation was conducted without obtaining consent of the state government which is in flagrant violation of section 6 of the dspe act. in the absence of the consent of the state government, the whole exercise of the cbi about lodging of fir and investigating into the assets ..... project. hence, it was incumbent upon the cbi to comply with the provisions of section 6 of the delhi special police establishment act, 1946 (in short "dspe act') which makes it obligatory to obtain the consent of the government of the concerned state to confer jurisdiction on the cbi to investigate .....

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May 03 2012 (SC)

Super Cassetts Industries Ltd. Vs. Music Broadcast Pvt. Ltd.

Court : Supreme Court of India

Decided on : May-03-2012

..... income tax appellate tribunal to stay recovery of penalty was under consideration. although, such power was not directly vested in the tribunal, the high ..... been passed by the parliament of the united kingdom and modified in its application to india by the indian copyright act, 1914.29. in support of the submissions made by him, dr. singhvi referred to various decisions, beginning with the decision of this court in income tax officer vs. m.k. mohammed kunhi [(1969) 2 scr 65], wherein the power of the ..... provisions of the1994 act, the court observed that "if the legislature had so desired, nothing prevented it from conferring statutory power upon the election tribunal to grant interim stay or injunction or restraint ..... commission [air 1997 p & h 164], in which the high court was considering a similar question as to whether the election tribunal constituted under the punjab state election commission act, 1994, had the power to pass an injunction so as to restrain an elected representative from assuming office pending adjudication of an election petition filed against him.after considering various .....

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Feb 02 2012 (SC)

Bangalore City Cooperative Housing Society Ltd. Vs. State of Karnataka ...

Court : Supreme Court of India

Decided on : Feb-02-2012

..... declare that the acquisition was not for a public purpose. learned senior counsel relied upon the judgments in m/s. tulasidas khimji v. their workmen (1963) 1 scr 675, third income-tax officer, mangalore v. m. damodar bhat (1969) 2 scr 29, ram sarup v. land acquisition officer (1973) 2 scc 56, sockieting tea co. (p) ltd. v. under secy. to the ..... , the constitution bench considered the question whether the writ petition filed under article 32 of the constitution for refund of the amount forfeited by the sales tax officer under section 21(4) of the bombay sales tax act, which, according to the petitioner, was ultra vires the powers of the state legislature should be entertained ignoring the delay of almost nine years. sikri ..... that even though the petitioner had approached the court with considerable delay, the writ petition filed by it should be allowed because section 12(a)(4) of the bombay sales tax act was declared unconstitutional by the division bench of the high court. bachawat and mitter, jj. opined that the writ petition should be dismissed on the ground of delay. chief justice ..... entered into on this the 21st (twenty first) day of february 1988 between the bangalore city co-operative housing society limited, no.2, seethapathi agrahara, bangalore- 560002, a cooperative societies act, represented by its president and the executive director and hereinafter referred to as the `first party', which term shall mean and include its successors, assigns in office, administrators etc. and .....

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