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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: jharkhand Page 2 of about 318 results (0.027 seconds)

Aug 12 2016 (HC)

Asim Kumar Agarwalla Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... about 02.02.1982 and the aforesaid memorandum of total and complete family partition was produced before the authorities under the income tax act as well as wealth tax act and the same was accepted by the concerned authority under the respective acts. 19. from perusal of the complaint petition, it appears that the main allegation is against devendra agarwalla (accused no. ..... the petitioners. the complainant has filed an application before the court for cancellation of the anticipatory bail of devendra kumar agarwalla against whom there is specific allegation of overt act. the said application is pending in the court. so, on these grounds, the prayer for anticipatory bail of the petitioners may be rejected. 26. after hearing ..... the accused persons are liable to be prosecuted for committing offences under companies act which prescribed penalty 3 for false statements punishable for imprisonment for a term which may extend to two years and penalty for false evidence which may extend to ..... including the complainant enjoy joint ownership rights. 5. the accused persons conspired amongst themselves and made repeated attempts to alienate the joint property by deceptive means and fraudulent acts of commissions and omissions. forged documents/agreements were prepared to oust the complainant from his legitimate share and misappropriate family property and cause wrongful loss to the complainant. .....

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Jul 13 2016 (HC)

Shri Dehati Stapana Nyas Tlhpdf Reprr Thr Its Trustee Cum Authorized P ...

Court : Jharkhand

..... which is charitable in nature. it has been issued pan no. aaits6216n and the trust is an individual assessee under income tax laws. it has also been granted registration under section 12a/12aa of income tax act, 1961, which exempts the appellant to pay tax on incomes and donations received. to fulfill its objectives, the trust has started maa nagini shahi mahila mahavidyalaya, 2 nagar untari ..... 's consideration .10. then came the decision in raleigh investment co. ltd. vs. governor general in council air 1947 pc 78, holding that in the provenance of tax where the act provided for a complete machinery which enables an assessee to effectively challenge the validity of an assessment, an alternative remedy to the high court to interfere must be excluded ..... is in possession of proceeds of crime], it may serve a notice of not less than thirty days on such person calling upon him to indicate the sources of his income, earning or assets, out of which or by means of which he has acquired the property attached under sub section (1) of section5, or, seized [or frozen] under ..... shahi resident of village khandwan, post parsodih, ps bhawanathpur, dist garhwa, jharkhand ... . appellant versus 1. the directorate of enforcement 2. the joint director, directorate of enforcement, prevention of money laundering act, government of india, 2a, princeton business park, 16 ashok marg, lucknow 226301 ... respondents for the appellant : mr. mahesh tewari, advocate for the respondents : mr. a. k. das, advocate .....

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Jun 28 2016 (HC)

Prabhu Dayal Agrawal Vs. Commissioner of Income Tax and A

Court : Jharkhand

..... assessing officer vide order 9. dated 27th march, 2002 (annexure-6 to the memo of petition) as well as order passed by commissioner of income tax, jamshedpur under section 264 of the income tax act (annexure-7 to the memo of petition) are not in accordance with the income tax act and are based upon presumptions and surmises. (d.n. patel, j.) (amitav k. gupta, j.) biswas/tarun ..... opportunity of being heard was also given to this petitioner and these aspects of the matter have also been appreciated by the commissioner of income tax, while rejecting the appeal preferred by this petitioner under section 264 of the income tax act vide order dated 23.03.2004 (annexure 7 to the memo of petition). it is also submitted by the learned counsel for the ..... dated 27th march, 2002. this aspect of the matter has also not been properly appreciated by the commissioner of income tax, while rejecting the appeal preferred by this petitioner under section 264 of the income tax act and as such, the order passed by the commissioner of income tax dated 23.03.2004 (annexure-7 to the memo of this petition) also deserves to be quashed and ..... set aside. (v) thus, it appears that both the authorities below namely, the income tax officer and commissioner of income tax while passing the orders dated 27 th .....

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Mar 15 2016 (HC)

Pawan Kumar Poddar Vs. Bank of India and Others

Court : Jharkhand

..... . as a tenant, he sought setting aside of the sale of immovable property in terms of rule 60 of the second schedule of the income tax act as adopted under recovery of debts due to banks and financial institutions act, 1993 by making an offer of deposit. petitioner, however, faced eviction suit in respect of tenanted premises and decree of eviction has been passed ..... intervention of the court or tribunal and if the borrower has created any mortgage of the secured asset, the mortgagee or any person acting on his behalf cannot sell the mortgaged property or appoint a receiver of the income of the mortgaged property or any part thereof in a manner which may defeat the right of the secured creditor to enforce security ..... drt act and section 35 of the securitisation act give overriding effect to the provisions of those acts only if there is anything inconsistent contained in any other law or instrument having effect by ..... has not been extended to other provisions like section 38c of the bombay act and section 26b of the kerala act by which first charge has been created in favour of the state over the property of the dealer or any person liable to pay the dues of sales tax, etc. 116. the non obstante clauses contained in section 34(1) of the .....

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Feb 01 2016 (HC)

Anil Kumar Jha Vs. State of Jharkhand and Anr

Court : Jharkhand

..... the case.9. as noticed above, in the instant case, the assessing officer filed a complaint to prosecute the petitioner under sections 276(c) and 277 of the income tax act for concealing his income for the assessment year 1990-91. it further appears that the assessing officer also imposed penalty of rs. 15,000/- upon the petitioner under section 271(c) of ..... of house. in fact, petitioner -2- w.p.(cr.) no. 217 of 2010 spent aforesaid amount from undisclosed source of income and filed income tax return concealing his income. accordingly, the assessing officer initiated penalty proceeding under section 271 (c) of the income tax act and ultimately levied penalty of rs.15,000/- upon the petitioner.4. it appears that against the aforesaid order of the ..... submitted that in the instant case, the assessing officer came to the conclusion that the petitioner concealed his income in its income tax return, therefore, liable to pay penalty under section 271(c) of the income tax act. the said order was challenged in appeal before the commissioner of income tax ( appeals). the appellate authority set aside the penalty imposed upon the petitioner. the said order of ..... by the appellate authorities. thus, for the same, petitioner can not be prosecuted under sections 276(c) and 277 of the income tax act.11. it has been held by the hon'ble supreme court in g.l. didwania and another.vs. income tax officer and another ( supra ) that if the finding of the assessing officer is set aside by the tribunal, then in .....

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Oct 05 2015 (HC)

The Commissioner of Income Tax Vs. Agriculture Produce Market Committe ...

Court : Jharkhand

..... a.o. and lethargically, no fresh order was passed of assessment and a slight revision in the refund was taken in review by the commissioner of income tax under section 263 of the income tax act, 1961. the commissioner of income tax set aside the order passed by the a.o. dated 3rd september, 2007 as well as the slightly corrected order dated 8th july, 2008 which ..... instead of re-assessment. this eagerness was quashed and set aside.4) against this order passed by the commissioner of income tax, the respondent preferred appeal before the authority against the order passed by the commissioner of income tax under section 263 of the income tax act, 1961 and the authority quashed and set aside the order of the the commissioner which is dated 07.05.2013 ..... june, 2007 quashing and setting aside the order passed by the a.o. as well as the commissioner of income tax 2 (appeals) dated 10th february, 2006 and 15th november, 2006 respectively and ordered that after considering the application under section 12a of the income tax act, 1961, fresh order of assessment shall be passed by the a.o.3) now the bottom-neck starts ..... . 35) thus, it appears that the a.o. has not yet passed any fresh order of assessment as per the direction given by the authority dated 15th june, 2007. it appears that the high ranking administrative officer of income tax department .....

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Jul 28 2015 (HC)

Rohit Kumar Vs. The State of Jharkhand and Anr

Court : Jharkhand

..... case no. c- 25 of 2001, pending in the court of learned special judge, economic offences, ranchi, order taking cognizance of offence under sections 276 (c) and 277 of the income tax act, 1961 and also the order dated 13.02.2015 whereby and whereunder non-bailable warrant of arrest has been issued.2. the facts of the case in nutshell, which is ..... income but the petitioner filed a return showing only an income of rs.15,460/- on 23.10.1996. again a notice under section 143(2) of the said ..... was filed by respondent no.2- the union of india through income tax department, central circle, ranchi before the special judge, economic offences, ranchi alleging therein that this petitioner received a sum of rs.5,47,950/- from animal husbandry department whereafter a notice under section 142 (1) of the income tax act ( in short the act ) was issued directing him to file return of the ..... be canceled by allowing the appeals of assessee and the penalties levied under section 271(a), 271(1) (c) and 271 (1)(b) of the act were cancelled. it was also submitted that since the income tax appellate tribunal has set aside the order of penalty passed by assessing authority as well as by appellate authority, the prosecution launched against the petitioner under .....

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Jul 28 2015 (HC)

Prakash Chandra Tibrewal and Ors Vs. The Regional officer Jharkhand S ...

Court : Jharkhand

..... reported in 2012 (2) jcr502and a.p. arya verus state of jharkhand and others while dealing with the provisions of section 278b of the income tax act and section 24 of the contract labour ( regulation and abolition ) act 1970 respectively. in both the aforesaid cases, this court also took the view that if there is no averment in the complaint petition that the ..... of place to mention that the provisions of section 16 of the environment (protection) act 1986 are paramateria the same of section 141 of the negotiable instrument act as well as section 25 of the contract labour ( regulation and abolition ) act 1970 and section 278 b of the income tax act. the hon'ble supreme court while dealing with the cases under negotiable instruments ..... act in national small industries corporation ltd. versus harmeet singh pental and another reported in 2010 ( ..... chief judicial magistrate, chaibasa in complaint case no. c/7-58 of 2014, whereby and whereunder, the prosecution launched against the petitioner under section 15 of the environment (protection) act 1986.2. it appears that on the direction of ministry of environment and forest, government of india, dated 08.05.2013, the state government has directed the jharkhand state .....

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Feb 09 2015 (HC)

Nitin Kumar Saraf Huf Vs. Union of India Through Secretary Ministry of ...

Court : Jharkhand

..... and also looking to the order passed by the hon'ble high court of kerala at ernakulam, the operation, implementation and execution of notice issued under section 234e of the income tax act, 1961 may kindly be stayed. it is further argued by the counsels for the petitioners that discrimination has been caused by government of india, ministry of finance, department of revenue ..... d.n. patel, j :1. rule.2. counsels appearing for the respondents waive notice of rule.3. counsels appearing for the petitioners submitted that vires of section 234e of the income tax act, 1961 is under challenge in these writ petitions. the matters have been argued, at length, by the counsels for the petitioners and it has been submitted that section 234e as ..... well as section 271h have been incorporated by way of finance act, 2012 in the income tax act, 1961. there is a provision under section 271h regarding penalty for not furnishing the statement for the tax deductible or receivable, the minimum penalty is rs. 10,000/- and the maximum is rs. 1 lakh. for the very ..... is prescribed in this circular and thus its classification is also not fulfilling two tests of article 14 of the constitution of india.4. having heard the counsels for the income tax department and also the counsels for the petitioners, notice upon attorney general of india.5. notice upon attorney general of india is waived by assistant solicitor general of india, who .....

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Feb 06 2015 (HC)

Shyam Sundar Agarwal Vs. State of Jharkhand

Court : Jharkhand

..... restriction in movement and storage limits. in the case of g.l. didwania and another v. income tax officer 3. and another reported in 1995 supp (2) scc724 the matter related to assessment under the income tax act for which a criminal proceeding was also instituted and the appellate tribunal having set aside the assessment, the ..... noted above, the assessing authority held that the appellant-assessee made a false statement in respect of income of m/s young india and transport company and that finding has been set aside by the income tax appellate tribunal. if that is the position then we are unable to see as to how criminal ..... for the offences punishable u/s 406, 409, 420, 411 and 120b of the indian penal code as also section 7/8 of the essential commodities act (e.c. act) has been taken, is quashed so far as the petitioner is concerned. (rongon mukhopadhyay, j) dated the 6 th , february, 2015 jharkhand high court ..... charge-sheet u/s 406, 409, 420, 411 and 120b of the indian penal code as also under section 7/8 of the essential commodities act (e.c. act) and thereafter the learned chief judicial magistrate, chaibasa was pleased to take cognizance for the offence punishable u/ s 406, 409, 420, 411 and ..... the offences punishable u/s 406, 409, 420, 411 and 120b of the indian penal code as also section 7/8 of the essential commodities act (e.c. act) has been taken. the prosecution story arises out of a first information report (f.i.r.) instituted by the block supply inspector incharge, sadar, .....

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