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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: jharkhand Page 1 of about 318 results (0.109 seconds)

Dec 19 2000 (HC)

Santosh Singh Vs. the Commissioner of Income Tax, Ranchi and ors.

Court : Jharkhand

Reported in : 2001(49)BLJR656

..... correct or not? 3. briefly stated, the facts giving rise to these writ petitions are that the revenue after obtaining some information about the petitioner having undisclosed income and not paying tax under the income tax act, 1961, carried out search and in course of search found an amount of rs. 60 lakh lying in the account of the petitioner, which he was maintaining in ..... amount of rs. 6 lakh seized by it during the search carried out at the premises of the petitioner until an order in terms of section 132(5) of the income tax act, 1961 was passed and, secondly, whether the search and seizure as ordered in terms of section 132(1)(c) of the ..... amount was ordered in terms of section 132(1)(b)(iii) of the act. 4. later on, on 30th may, 1990, the income tax department asked the bank to make over the aforesaid amount of rs. 60 lakh to the income tax department and in compliance of the panchnama issued by the income tax department, the bank actually made over the aforesaid money to the department. 5 ..... was allowed to be retained with the revenue in terms of sub-section (5) of section 132 of the act. the learned commissioner, income tax, has discussed all these aspects of the matter, in his order under sub-section (12) of section 132 of the act. no interference is called for in either of the aforesaid two orders. 10. based on our aforesaid discussions .....

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Dec 19 2000 (HC)

Santosh Singh Vs. Commissioner of Income-tax and ors.

Court : Jharkhand

Reported in : [2001]248ITR532(Jharkhand)

..... section 132(1)(b)revenue appropriated amount lying in petitioner's bank account after its seizurecatch note:the revenue , after obtaining some information about the petitioner having undisclosed income and not paying tax under the income tax act, 1961, carried out the search and in the course of search found an amount of rupees six lakhs lying in the account of the petitioner, which he ..... income tax department and in compliance of the panchnama issued by the income tax department the bank actually made over the aforesaid money to the department--the petitioner submits that ..... it will be in interests of revenue to remove it from there physically and to keep the same with income tax department in the account of central government till an appropriate order is passed under sub-section (3) of section 132 of the act.held:it is permissible in law to do so. let us take the example where a search is made ..... the petitioner and the bank, because the revenue suspected that the aforesaid amount was the undisclosed income of the petitioner--it is under these circumstances that the seizure of the amount was ordered in terms of section 132(1)(b)(iii) of the act--later the income tax department asked the bank to make over the aforesaid amount of rupees six lakhs to the .....

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Feb 08 2001 (HC)

S.N. Choubey Vs. Central Coalfields Ltd. and ors.

Court : Jharkhand

Reported in : 2001(49)BLJR653

orderm.y. eqbal, j.1. in this writ application, the petitioner has prayed for quashing the orders, dated 26.10,1999, 11.1.2000 and 15.11.2000 issued by the respondents, the chief personnel manager and deputy personnel manager, whereby the petitioner has been directed to deposit a sum of rs. 1,07,398/- by way of penal interest and further for a declaration that the respondents have no authority to deduct the aforesaid amount from the salary of the petitioner.2. the fact of the case lies in a narrow compass.3. the petitioner, while working as deputy personnel manager under therespondent-ccl at barkakana colliery,applied for loan for purchase of a car which was sanctioned by the respondents, vide letter, dated 1.9.1992 and the loan was disbursed on 15.10.1992. the petitioner purchased a vehicle on 9.11.1992 after adding the remaining amount and took delivery of the vehicle from m/s. narbheram & company ltd. the petitioner entered into an agreement with the respondent-ccl on 11.9.1992. petitioner's further case is that he was then applied for conveyance allowance and the respondents by letter, dated 10.12.1992 sanctioned rs. 600/- per month as conveyance allowance. the respondent-ccl then started deducting the loan amount from the salary of the petitioner (c) rs. 1,000/- per month. however, the petitioner received letter from general manager (p&a;), ccl, dated 28.6.1993 making allegation that the petitioner had temporarily embezzled the company's money as there was no record .....

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May 10 2001 (HC)

Navketan Enterprises Vs. Commissioner of Income Tax, Central Circle, P ...

Court : Jharkhand

Reported in : 2001(49)BLJR2182

..... . a very short point isinvolved for consideration in this case. the petitioner challenges the initiation of proceedings under section 147 of the income tax act and with regard to the issuance of the notices in terms of section 148 of the income tax act, 1961 on the ground that the assessing officer has wrongly obtained the approval of the joint commissioner before issuing the impugned notices ..... further because the aforesaid amendment was to take effect from 1.4.1989. we are not in agreement with the aforesaid contention of mr. moitra.9. section 151 of the income tax act, 1961 is in the nature of procedural law. power to invoke section 147 undoubtedly is subject to issuance of notice under section 148 of the ..... of law as it stood in the year 1988, relating to the assessment year 1988-89.2. admittedly the petitioner received a notice in terms of section 148 of the income tax act. 1961 (the notice is dated 8.12.1998) whereby the petitioner was informed by the assessing officer that he had reasons to believe that his ..... service of the notice return in the prescribed form of his income for the relevant assessment year.3. the petitioner was assessed under section 143(1) of the income tax act for the assessment year 1988-89 and since the proceedings under section 147 of the act with respect to the re- assessment of the income were to be initiated by the assessing officer, issuance of .....

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May 10 2001 (HC)

Navketan Enterprises Vs. Commissioner of Income-tax and anr.

Court : Jharkhand

Reported in : [2001]250ITR508(Jharkhand)

..... very short point is involved for consideration in this case. the petitioner challenges the initiation of proceedings under section 147 of the income-tax act and with regard to the issuance of the notices in terms of section 148 of the income-tax act, 1961, on the ground that the assessing officer has wrongly obtained the approval of the joint commissioner before issuing the impugned notices ..... further because the aforesaid amendment was to take effect from april 1, 1989. we are not in agreement with the aforesaid contention of mr. moitra.9. section 151 of the income-tax act, 1961, is in the nature of procedural law. power to invoke section 147 undoubtedly is subject to issuance of notice under section 148 of the ..... of law as it stood in the year 1988 relating to the assessment year 1988-89.2. admittedly, the petitioner received a notice in terms of section 148 of the income-tax act, 1961 (the notice is dated december 8, 1998), whereby the petitioner was informed by the assessing officer that he had reasons to believe that his ..... .3. the petitioner was assessed under section 143(1) of the income-tax act for the assessment year 1988-89 and since the proceedings under section 147 of the act with respect to the reassessment of the income were to be initiated by the assessing officer, issuance of notice under section 148 of the act being a mandatory requirement of law, the said notice was issued .....

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Jun 14 2002 (HC)

Tata Workers' Union and Anr. Vs. Union of India (UOi) and Ors.

Court : Jharkhand

Reported in : (2002)176CTR(Jharkhand)325; [2002]256ITR725(Jharkhand)

..... that the revenue had been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.6. section 17 of the income-tax act, 1961, in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent-free accommodation provided to the assessee by his employer or the value of ..... salary as the case may be. as per the version of the respondents, this was decided in keeping with the recommendation of the expert group constituted to rationalise and simplify income-tax laws.10. on giving our thoughtful consideration and looking to the reasonableness of the classification between cities with population of less than four lakhs and others with bigger population, we ..... ), dated september 25, 2001 (see [2001] 251 itr 81), has been challenged. vide this impugned notification, the central board of direct taxes, department of revenue, government of india in the ministry of finance, has brought about an amendment in the income-tax rules, 1962. we are concerned in this batch of petitions only with respect to the substitution of new rule 3 with ..... powers to the board to make rules and subsection (2) thereof undoubtedly empowers the board to make rules for the determination of the value of any perquisite chargeable to tax under the act in such manner and on such basis as appears to the board to be proper and reasonable.8. in the counter affidavit filed by the respondents in answer to .....

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Jun 14 2002 (HC)

Tata Workers' Union Vs. Union of India

Court : Jharkhand

Reported in : [2002]123TAXMAN426(NULL)

..... that the revenue had been facing some difficulties in the past with respect to the assessment and computation of the perquisites relating to the accommodation.7. section 17 of the income tax act, 1961 in relation to 'salary', in sub-section (2) stipulates that 'perquisite' includes the value of rent free accommodation provided to the assessee by his employer or the value of ..... salary as the case may be. as per the version of the respondents, this was decided in keeping with the recommendation of the expert group constituted to rationalize and simplify income-tax laws.11. on giving our thoughtful consideration and looking to the reasonableness of the classification between cities with population of less than four lakhs and others with bigger population, we ..... notification no. so 940(e) dated 25-9-2001 has been challenged. vide this impugned notification, the central board of direct taxes, department of revenue, government of india in the ministry of finance has brought about amendment in the income tax rules, 1962. we are concerned in this batch of petitions only with respect to the substitution of new rule 3 with the ..... to the board to make rules and sub-section (2) thereof undoubtedly empowers the board to make rules for the determination of the value of any perquisite chargeable to tax under the act in such manner and on such basis as appears to the board to be proper and reasonable.9. in the counter affidavit filed by the respondents in answer to .....

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Dec 02 2002 (HC)

Anand Prakash and ors. Vs. United Bank of India and ors.

Court : Jharkhand

Reported in : [2004(1)JCR329(Jhr)]

..... was assessed total amount of tax at rs. 2,40,700/- and the department calculated the total outstanding dues at rs ..... sharan lal was the karta. he was as as-sessee of income tax department and all the aforesaid joint family accounts were duly disclosed by him in voluntary disclosure in 1975 under section 15(1) of the income tax act, 1961 (hereinafter referred to as 'the act') and was also accepted by the commissioner of income tax for the assessment year 1976- 77.2. the plaintiff no. 7 ..... amount from the plaintiffs accounts lying with it.6. the court decreed the suit holding that though the bank was required to comply with the demand of income tax officer, under section 226(3) of the act, but for that purpose the term deposits ought not to have been broken before the maturity and at best the bank could have attached the same ..... . 2,52,750.45 paise, under section 226(3) of the act. on 27.3.1979 the income tax officer sent notice to the united bank of india, jhumri tilaiya branch for recovery of the said amount. the bank in compliance with the direction of the income tax officer sent bank draft (ext. a-7) of the said amount.3. subsequently, said .....

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Mar 11 2003 (HC)

Smt. Sudha Prasad Vs. Chief Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : (2004)186CTR(Jharkhand)475; [2005]275ITR135(Jharkhand); [2003(2)JCR461(Jhr)]

..... 4.2001. on 6.5.2002, notice was issued to b.b. prasad asking him to file a return under the income tax act, 1961. since no return was filed, a notice under section 142 of the act was issued to him on 13.6.2002. a notice was again issued to b.b. prasad on 20.6.2002 ..... brought to the notice of the concerned assessing authority or superior authority and therefore, the assessment was completed against b.b. prasad. 3. under section 159 of the act, an assessment proceeding, which could have been taken against the deceased if he had survived, may be taken against the legal representative. according to counsel for the ..... writ petitioner, since the machinery available under section 159(2)(b) of the act was not resorted to by the department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable. 4. ..... to the legal representatives of deceased b.b. prasad either to file a return or to file an objection to the notice under section 142 of the act. 6. on the facts and in the circumstances of the case, we are of the view that an opportunity should be given to the department to complete ..... to be given to her. it will be open to her either to file a return or an objection to the notice under section 142 of the act. 7. it will also be open to the authority concerned to proceed to complete the assessment based on such return or objection, after giving notice to .....

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Mar 11 2003 (HC)

Smt. Sudha Prasad Vs. Chief Cit

Court : Jharkhand

Reported in : [2003]133TAXMAN864(NULL)

..... objection to the notice under section 142 of the income tax act.7. it will also be open to the authority concerned to complete the assessment based on such return or objection, after giving notice to the other legal representatives, if any ..... proceeding, after giving an opportunity to the writ petitioner, widow of deceased b.b. prasad, to file a return or an objection to the notice under section 142 of the income tax act. however, since the widow has appeared before us, no fresh notice need to be given to her. it will be open to her either to file a return or in ..... the machinery available under section 159(2) (17) of the income tax act was not resorted to by the department, the order of assessment passed against a deceased person has to be deemed to be a nullity and unenforceable.4. it cannot but ..... was never brought to the notice, of the concerned assessing authority or superior authority and therefore, the assessment was completed against b.b. prasad,3. under section 159 of the income tax act, an assessment proceedings, which could have been taken against the deceased if he had survived, may be taken against the legal representative. according to counsel for the writ petitioner, since .....

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