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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: jharkhand Year: 2002 Page 1 of about 11 results (0.016 seconds)

Dec 02 2002 (HC)

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

Court : Jharkhand

Decided on : Dec-02-2002

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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Jun 14 2002 (HC)

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

Court : Jharkhand

Decided on : Jun-14-2002

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

Decided on : Jun-14-2002

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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Jul 18 2002 (HC)

Anapol Vs. J.S.E.B. and ors.

Court : Jharkhand

Decided on : Jul-18-2002

Reported in : I(2003)BC240; (2003)IILLJ335Jhar

..... service agency, valid trade licence from the department of labour and employment showing employment of at least 400 security personnel, valid registration under employees provident fund/employees state insurance act, uptodate income tax clearance certificate etc.4. the grievance of the petitioner is that though he submitted all the requisite documents alongwith b.o.q. and the trade licence obtained from labour ..... the name and address of the principal employer to be furnished. the aforesaid submission cannot be accepted as an establishment of contract labour required registration under section 7 of the act and as per rule 18 of the bihar contract labour (regulation and abolition) rules, the maximum number of workmen to be employed as contract labour in the establishment is ..... and employment department relating to deployment of at least 400 security personnel and there was no stipulation made about taking any licence under the bihar contract labour (regulation and abolition) act, ..... , the claim of petitioner has been rejected on the ground that no such licence under the bihar contract labour (regulation and abolition) act, 1970 produced showing deployment of at least 400 security personnel.5. the counsel for the petitioner submitted that the petitioner's establishment can be registered only when provided .....

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Dec 18 2002 (HC)

Vijay Kumar Mallik Vs. Union of India (Uoi) and ors.

Court : Jharkhand

Decided on : Dec-18-2002

Reported in : [2003(2)JCR362(Jhr)]

..... those persons to deposit and withdraw the money from the said accounts. he had also helped the children of dr. k.m. prasad for filing the declaration forms before the income tax department and he had deposited the foreign exchange drafts and exchanges received in the name of his children. he further admitted that he used to bring money from patna to ..... the cases under foreign exchange management act, 1999 also. it is also admitted position that the petitioner received an addendum issued by the directorate, ministry of finance, in the month of april, 2002 in which the petitioner ..... by them. it is true that the complaint was filed before the chief judicial magistrate, ranchi who was duly authorized to try the case falling under the foreign exchange management act. there is no denial of the said notification published by the law department, government of jharkhand dated 17th may, 2002 whereby shri prabhu tiwary, special judge was empowered to try ..... as the learned special judge has been duly notified by the law department, government of jharkhand vide notification dated 17th may, 2002 for trying the case under foreign exchange management act, 1999. it is further submitted that ad-judicatory proceedings and criminal trial are two separate aspects with which a criminal court addresses the criminal justice system and that is entirely .....

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Oct 31 2002 (HC)

Baldeo Pandey and Tata Iron and Steel Company Ltd. Vs. Presiding Offic ...

Court : Jharkhand

Decided on : Oct-31-2002

Reported in : [2003(96)FLR717]; (2003)IILLJ309Jhar

..... is letter written by the applicant to the opposite party in which the applicant had requested the opposite party to keep the deducted amount of income tax in abeyance till the matter was finally decided. when the applicant himself requested the opposite party to keep the said amount in abeyance he can ..... period of illegal termination. it has been submitted on behalf of the opposite party that canteen is established under the provision of bihar factory act and rules to provide food and snacks to the workers who worked in the factory, it was also submitted that applicant did not go ..... all, i would like to decide the question as to whether the second application filed by the petitioner under the provisions of industrial disputes act is barred by principles of res judicata. it appears that when the petitioner was not paid consequential benefits after he was reinstated in service two ..... judicata in view of the fact that petitioner had earlier filed application for the same benefits under section 15(2) of the payment of wages act. learned counsel further submitted that the labour court has committed serious illegality in so far as he entertained the claim of the petitioner regarding medical ..... was reinstated in service but he was not paid consequential benefits including arrears of salary. petitioner thereafter filed two claini applications under the payment of wages act, 1936 before the presiding officer, labour court, jamshedpur which was registered as pw case no. 8/78 and pw case no. 8/79. .....

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May 10 2002 (HC)

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Decided on : May-10-2002

Reported in : [2004]135STC385(Jharkh)

..... of fhcr. the jcct further held in the impugned order that the procedure of the refund will be guided by section 42 of the bihar finance act, 1981 where refund of tax paid on purchase of raw materials has to be routed through seller companies, i.e., tisco and sail and the amount would be refunded to the ..... pre-requisite to segregate the total production into two parts, i.e., pre-operative and post operative for the year of capitalisation of plant and the income/expenses of the pre-operative period is required to be booked under the heading of capital expenses which is forming part of the balance sheet whereas ..... pre-requisite to segregate the total production into two parts, i.e., pre-operative and post-operative for the year of capitalisation of plant and the income/expenses of the pre-operative period is required to be booked under the heading of capital expenses which forms part of the balance sheet whereas ..... income/expenses of post-operative period is treated as a revenue and forming part of profit and loss account and as per norms the plant was capitalised ..... income/expenses of post-operative period is treated as a revenue and forming part of profit and loss account as per norms aforesaid. the plant of the .....

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Oct 03 2002 (HC)

Union Bank of India Etc. Vs. Y.N. Mishra (Sri) and ors. Etc.

Court : Jharkhand

Decided on : Oct-03-2002

Reported in : [2003(1)JCR218(Jhr)]

..... in existence at the passing of the statute are not be applied retrospectively in the absence express enactment or necessary intendment' (see delhi cloth and general mills co. ltd. v. income tax commissioner, 54 ind app 421 : air 1927 pc 242. the second is that a right of appeal being a substantive right the 'institution of a suit carries with it the ..... release or discharge of or from any debt, decree, liability, or any jurisdiction already exercised, and any proceeding instituted or commenced in any court prior to the commencement of this act shall, notwithstanding any amendment herein made continue to be heard and decided by such court. the high court has not given effect to the words 'any proceeding instituted or commenced ..... submitted that admittedly the district courts who were not competent to hear these appeals prior to amendment act, 2002 and since that act had no retrospective operation, these appeals can not be transferred to the district courts. learned counsel further submitted that the right to appeal is a vested right which ..... counsels to make their submissions and they adopted the argument advanced by mr. debi prasad.5. mr. debi prasad firstly submitted that all those pending appeals filed before the amendment act, 2002 came into force, should be heard and disposed of by this court instead of transferring those pending appeals to the courts of district and additional district judges. learned counsel .....

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Jul 11 2002 (HC)

Tajiban Khatoon and anr. Vs. Lao Kumar and anr.

Court : Jharkhand

Decided on : Jul-11-2002

Reported in : 2002(50)BLJR1976

..... /- was deducted towards the cost and expenditure incurred by the deceased and the remaining sum of rs. 600/- per month is to be contributed to the family. thus the yearly income of the family of the deceased was calculated by the claim tribunal to be rs. 7,000/-. the said amount was multiplied by sixteen which is average multiplier for every ..... the liability of the new india assurance company up to rs. 50.000/- out of the total has awarded a sum of rs. 1.12.000/- taking into consideration the income of the deceased and taking multiplier for every person by sixteen which was calculated to rs. 1.12.000/-. as the deceased was getting rs. 1100/- per month as salary .....

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Apr 18 2002 (HC)

Dredge and Dive Vs. State of Jharkhand and ors.

Court : Jharkhand

Decided on : Apr-18-2002

Reported in : 2003(1)ARBLR212(Jhar)

..... issued afresh tender notice vide annexure-6 by which four new conditions have been incorporated and these conditions are:--14. the tenderers/quotationers shall have to submit up-to-date income-tax clearance:15. subletting of work are strictly not allowed;16. the tenderers/quotationers shall have to submit experience certificate concerning underwater work;17. the tenderers/quotationers should have annual financial ..... that these would also be refunded/returned the moment the work is completed. in that view of the matter, while dismissing the writ petition, this court directs the respondents to act. according to the judgment of the division bench referred to above and not to insist on national saving certificates, as has been directed in the aforementioned judgment.13. with the ..... without ignoring the procedure which can be said to be the basic in nature and taking into account interest of the state and of the public, then the court cannot act as an appellate authority by substituting its opinion in respect of allegations made from entering into such contract. reference in this context may be made to the case of sterling ..... writ application is not maintainable in view of the doubtful conduct of the petitioner and m/s. dredge and dive is neither a registered firm nor registered under the companies act, according to them, this company is a proprietorship concern through its proprietor surendra singh. a power of attorney holder but the affidavit has been sworn by one pradccp dey describing .....

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