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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: punjab and haryana Year: 2012 Page 1 of about 44 results (0.041 seconds)

Feb 01 2012 (HC)

Commissioner of Income Tax Vs. Sunil Kumar Chhabra and Another

Court : Punjab and Haryana

Decided on : Feb-01-2012

..... order shall dispose of ita nos. 85 and 287 of 2011 preferred by the revenue under section 260a of the income tax act, 1961 (for brevity, the act), against the order(s) dated 10.9.2010 and 15.6.2011 respectively, passed by the income tax appellate tribunal, amritsar bench, amritsar (for brevity, the tribunal) because common question of law and facts are involved in these ..... paid by him to the customers on which no tds as required under section 194h of the act, was deducted and thus, it violated the provisions of section 40(ia) of the act (a-1). 4. the assessee-respondent preferred an appeal before the commissioner of income-tax (appeals), jalandhar, against the order dated 19.12.2008, inter alia, raising the ground that the ..... , during the course of the proceedings before the cit (a), an additional ground was taken that the assessee-respondent was not served the ..... , the assessing officer finalised the assessment proceedings determining the total income at rs.62,25,279/- (a-1). 7. the assessee-respondent challenged the order dated 28.12.2007 by filing an appeal before the commissioner of income tax (appeals), jalandhar. initially the ground of service of notice under section 143(2) of the act was not pleaded in the grounds of appeal. however .....

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Mar 05 2012 (HC)

United India Insurance Company Limited and Others Vs. Atul Nair and Ot ...

Court : Punjab and Haryana

Decided on : Mar-05-2012

..... company is repelled. 16. learned counsel for the claimants has placed on record form no.16 issued under the income tax act, 1961. the same is marked annexure a-1. it shows that the income tax of rs.851/- was already deducted by the employer and thereafter salary was paid to sobha nair. in view ..... as compensation. out of the amount of compensation awarded, rs.3,61,900/- was deducted by the tribunal which the deceased would have paid as income tax. thus, the net amount of compensation awarded was rs.38,95,100/-. the entire calculation was made by the tribunal in view of the sarlaverma's ..... company has challenged the awards on the grounds that, (i) the driver of the offending vehicle was not holding a valid driving licence; (ii) the income tax was not deducted from the salary of sobha nair by the tribunal and; (iii) the amount of compensation was on higher side. 14. learned counsel for ..... of this, the question of deducting income tax from the amount of compensation does not arise so, the contention is rejected. 17. on the other hand, the claimants have challenged ..... in its separate written-statement, insurance company pleaded that the tanker was being driven without registration and fitness certificates and route permit. it also denied that income of the deceased was as pleaded in the claim applications. it was denied that the accident took place on account of negligent driving of driver of .....

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Apr 04 2012 (HC)

Dr. P.C. Khurana Vs. the Commissioner of Income-tax, Jalandhar and Ano ...

Court : Punjab and Haryana

Decided on : Apr-04-2012

..... constitution of india for setting aside the order dated 16.3.1990 (annexure p-5) under section 264 of the income tax act, 1961 (in short the act) read with order dated 6.5.1991 (annexure p-12) under section 154 of the act passed by respondent no.1 and to cancel the levy of penal interest under sections 215 and 139(8) of the ..... specifically waived under the rules. on the strength of the judgment of himachal pradesh high court in commissioner of income-tax v. prakash nath, (2008) 306 itr 1 (hp), it was submitted that the issuance of notice under section 154(3) of the act was not essential in the fact and that the interest has been rightly levied under sections 215 and 139 ..... and, therefore, the order under section 154 of the act was bad. support was sought by the learned counsel for the assessee from the following judgments:- i. commissioner of income tax v. s.l. chopra, (1989) 179 itr 65 (pandh); ii. commissioner of income tax v. inderjeet bedi, (2002) 257 itr 671 (pandh); iii. commissioner of income tax v. g.b. transpors, (1985) 155 itr 548 (ker ..... interest at rs.2,63,877/- under section 215 of the act and rs.8000/- under section 139(8) of act. thereafter, the petitioner moved an application under rule 40 of the income tax rules, 1962 (for brevity, the 1962 rules) for waiver/reduction of interest chargeable under sections 215/217 of the act upon which interest levied at rs.2,63,877/- under section .....

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Nov 16 2012 (HC)

Present:- Mr. Rajesh Mahna Advocate Vs.

Court : Punjab and Haryana

Decided on : Nov-16-2012

..... of mandamus or certiorari for quashing order dated 17.10.2012 (annexure p-12) whereby, the petitioner's bank accounts and rental income have been attached under section 226(3) of the income tax act, 1961 (hereinafter referred to as 'the act') and for grant of stay of demand pending the decision of first appeal.2. the pleaded case of the petitioner is that the ..... account of disallowance under section 10b for `3,62,19,000/- and disallowance under section 14a of `6,84,495/- of the act. the said additions had been contested by the assessee in appeal before the commissioner of income tax (appeals) [cit(a)]. as patently wrong and the appeal was filed on 17.01.2012 bearing no.327/2011-12 in which written submissions ..... was rejected as per order sheet. no stay order had been received from the joint commissioner of income tax, range-ii, gurgaon or the commissioner of income tax, faridabad. the instructions of the board had been duly followed while passing an order under section 226(3) of the act. the demand could not be cwp no.21765 o 5. termed as high pitched as pleaded ..... 26.09.2009 and his case was picked up for scrutiny through cass. the assessment was completed at an income of `4,99,13,470/- i.e. approximately four times of the returned income and tax demand including interest under section 234b/c of the act of `1,69,09,583/- was raised on 28.12.2011 by respondent no.2. a payment of .....

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Nov 19 2012 (HC)

Cwp No.4941 of 2012 Vs. Debt Recovery Tribunal Ii and Others

Court : Punjab and Haryana

Decided on : Nov-19-2012

..... decide the objection dated 17.10.2011 (annexure p-3), filed by the petitioner under rule 60 & 61 of schedule ii of income tax rules of income tax act, 1961 (for brevity, the '1961 act') and for quashing the order dated 01.02.2012 (annexure p-5) vide which, respondent no.2 decided the application under cwp ..... matter rather than paying cwp no.4941 o 6. the amount. since no application was made under rules 60, 61 & 62 of the income tax rules of 1961 act before the recovery officer which are mandatory to confirm the sale within 30 days from the date of the sale, the sale certificate was issued ..... pre-sale objections were filed. the petitioner had another opportunity to file objections before the recovery officer under rule 60 & 61 of the income tax rules of 1961 act for setting aside the sale within 30 days from the date of auction but no objection was filed and the allegations made against the recovery ..... 2012 on its own and confirmed the sale in favour of the auction purchaser without considering the previous orders and the provisions of the income tax rules of 1961 act.4. counsel for the petitioner made appearance before the recovery officer on 13.02.2011 and was told that the case was adjourned to ..... which respondent no.6 was the highest bidder. the petitioner filed objections before the drt-ii under rule 60 & 61 of schedule ii of income tax rules of 1961 act on 17.10.2011. in the said objections, the petitioner had submitted that he was willing to deposit the entire overdue amount till 2011 .....

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Nov 21 2012 (HC)

High Court of Punjab and Haryana at Vs. Commissioner of Income Tax, Ch ...

Court : Punjab and Haryana

Decided on : Nov-21-2012

..... year 2000-01. subsequently, on the basis of proceedings initiated for the assessment year 2003- 04, they received notices on 05.05.2006 under section 148 of the income tax act, 1961 (in short, the act ) alleging that they had purchased two-third share in sco no.60-61, sector 17-d, chandigarh for a consideration of rs.85 lacs as per the ita ..... .02.2002 for a sale consideration of rs.12.80 lacs. thereafter only that the said j.gupta lodged a false complaint with the income tax authorities which led to the issuance of notices under section 148 of the act to the assessees. (4).the assessing officer (in short, the ao ) vide order dated 17.03.2006 for the assessment year 2003-04 ..... for the assessment year 2000-01. penalty proceedings under section 271(c) of the act were also initiated. (5).the assessees went in appeal(s) which were dismissed by the commissioner of income tax (appeals) (in short, the cit ) relying upon the decision of the hon ble supreme court in cit versus rajesh jhaveri stock brokers pvt.ltd., (2007) 291 itr 500. still aggrieved, the ..... ever exchanged hands, no case of escaped assessment within the ambit of section 147 of the act is made out. the decision in rajesh jhaveri s case (supra) was statedly distinguishable. the appellant-assessees relied upon a decision of the delhi high court in commissioner of income-tax versus ved parkash choudhary, (2008) 305 itr 24.(delhi) and two decisions of this court .....

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Nov 26 2012 (HC)

M/S Motorola Solutions India Pvt. Limited Vs. Commissioner of Income T ...

Court : Punjab and Haryana

Decided on : Nov-26-2012

..... or order for quashing the order dated 1.11.2012, annexure p.2 passed by respondent no.2 deputy commissioner of income tax, circle-2, gurgaon (dcit) cwp no.22229 o 2. under section 281b of the income tax act, 1961 (in short, the act .), whereby provisional attachment has been ordered. a further prayer has also been made for quashing of letters/notices dated 2.11 ..... . in the meantime, on 1.11.2012, respondent no.2 sent a proposal for provisional attachment of the assets of the petitioner under section 281b of the act to respondent no.1 commissioner of income tax, faridabad which was approved by him. on the aforesaid provisional attachment, letters/notices were issued on 2.11.2012 to the standard chartered cwp no.22229 o ..... . on 30.9.2008, the petitioner had e-filed original return of income for the assessment year 2008-09 which was subsequently revised on 31.3.2010 declaring income of ` 9,42,01,184/-. a draft assessment order under section 144c of the act was passed by the assistant commissioner of income tax, gurgaon (acit) on 22.12.2011 for the assessment year 2008-09 ..... wherein certain additions were made in the income returned. the petitioner had filed objections before the dispute resolution panel (drp) to the draft assessment order on 27.1.2012 .....

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Nov 27 2012 (HC)

Commissioner of Income Tax Faridabad Vs. M/S Hemla Embroidery Mills (P ...

Court : Punjab and Haryana

Decided on : Nov-27-2012

..... from ita no.16 of 2009.2. this appeal has been preferred by the revenue under section 260a of the income tax act, 1961 (in short the act .) against the order dated 10.7.2008 passed by the income tax appellate tribunal, delhi bench c ., new delhi (hereinafter referred to as the tribunal) in ita no.4250/d/2007 ..... deleting the addition of rs.7,46,296/- made by the ao u/s 2(24)(x) read with section 36(1)(va) of the income tax act, 1961 on account of late payment of employees' contribution to provident fund without appreciating the fact that the payments were made beyond the due dates?. ..... judge ita no.16 of 2009 -5- in the high court of punjab & haryana at chandigarh ita no.18 of 2009 date of decision:27. 9.2012 commissioner of income tax, faridabad ....appellant. versus m/s ut star com. inc. ...respondent. coram:- hon'ble mr. justice ajay kumar mittal. hon'ble mr. justice g.s. sandhawalia. ..... ita no.16 of 2009 -1- in the high court of punjab & haryana at chandigarh ita no.16 of 2009 date of decision:27. 9.2012 commissioner of income tax, faridabad ....appellant. versus m/s hemla embroidery mills (p) ltd. ...respondent. coram:- hon'ble mr. justice ajay kumar mittal. hon'ble mr. justice g.s. ..... ) and this court in income tax appeal no.663 of 2005 (the commissioner of income tax, patiala v. m/s rai agro ita no.16 of 2009 -4- industries ltd. sangrur), decided on 30.11.2010 wherein it has been held that second proviso to section 43b of the act omitted by finance act, 2003 with effect from 1 .....

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Nov 29 2012 (HC)

High Court of Punjab and Haryana at Chandigarh Vs. Commissioner of Inc ...

Court : Punjab and Haryana

Decided on : Nov-29-2012

..... kant, kant, j. (oral) (1).the petitioner seeks quashing of the order dated 12.06.1989 passed by the commissioner, income tax, patiala (annexure p2) whereby its prayer to waive off the interest assessed under section 139(8) and 217 of the income tax act as also the penalties levied/leviable under section 271(1)(a) and 273 for the assessment years 1979-80, 1980 ..... the extent that no further action to impose any penalty in relation to the proceedings in cwp no.11542 of 1989 -3 hand under section 271 and 273 of the income tax act shall be initiated against the petitioner. (5).ordered accordingly. dasti. (surya kant) judge 29.11.2012 (r.p.nagrath) vishal shonkar judge ..... -81, 1981-82, was turned down. (2).the impugned order reveals that the petitioner s afore- stated request was not accepted by the commissioner of income tax (cit) on the ground that the petitioner failed ..... high court of punjab and haryana at chandigarh **** cwp no.11542 of 1989 (o&m) date of decision:29. 11.2012 **** jalandhar restaurant . . appellant versus commissioner of income tax, patiala . . . respondent **** coram : hon ble mr.justice surya kant hon ble mr.justice r.p.nagrath **** 1. whether reporters of local papers may be allowed to see the judgment?. 2. .....

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Nov 30 2012 (HC)

Present: Mr. Vivek Suri Advocate Vs. M/S Shiva Transport Company ...Pe ...

Court : Punjab and Haryana

Decided on : Nov-30-2012

..... the firs.question that in the assessment year 1949-50 the status of the assessee was that of a firm within the meaning of s. 16(1)(b) of the income-tax act and on the second question it held that the tribunal misdirected itself in law in reaching the conclusion that the parties could not be regarded as partners.thus, two appeals ..... the assessee, seth govindram sugar mills, mahidpur road, proprietor nandlal bachhulal jaora ., is an association of persons or a firm within the meaning of section 16(1)(b) of the income-tax act. (2) whether the order of the appellate tribunal is illegal on account of the tribunal having committed an error of cwp no.19730 of 2012 (o&m) [8].***** record and ..... the case of commr.of income-tax, madhya pradesh, nagpur and bhandara nagpur (in both the appeals).v. seth govindram sugar mills (in both the appeals).air ..... after the dissolution of the firm in terms of section 42(c) of the act where there are only two partners.the surviving partner do not cwp no.19730 of 2012 (o&m) [4].***** constitute the firm within the meaning of section 16(1)(b) of the income tax act. in this regard, he has relied upon a decision of the supreme court in .....

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