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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: jharkhand Year: 2004 Page 1 of about 26 results (0.048 seconds)

Sep 09 2004 (HC)

Shushila Devi Khandelwal and ors. Vs. Santulal Khandelwal and anr.

Court : Jharkhand

Decided on : Sep-09-2004

Reported in : [2004(4)JCR592(Jhr)]

..... , it is held that on consideration of all these, so far the collateral purpose is concerned, for lessening the income-tax liabilities, all the three brothers connived and made a joint countenance before the income-tax authorities making out a case of total partition and income tax authority under section 171 of the income-tax act (annexure-1 to the i.a.no. 1607/04 filed by the appellant ..... ) acted upon it.13. section 171(2) provides that the assessing officer has to give notice and thereafter conduct an enquiry ..... but in his evidence, the plaintiff, pw.8. in paragraph 60, himself said that the partition that had taken place on 19.2.1977 was not acted upon, nor he did know whether any income-tax returns was tiled in the context of that partition. when the plaintiff himself admits that earlier partition was not given effect to despite the preparation of the ..... than those things have been held to be collateral purposes. in the circumstances of the case, two things will indicate collateral purposes (i) steps taken by the parties before the income-tax and (ii) in terms of this arrangement, possession of shared property taking place leading to a conclusion that this family arrangement was given effect to. with regard to first collateral .....

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Aug 24 2004 (HC)

Bhalotia Engineering Works Pvt. Ltd. Vs. Commissioner of Income Tax

Court : Jharkhand

Decided on : Aug-24-2004

Reported in : (2005)196CTR(Jharkhand)619; [2005]275ITR399(Jharkhand); [2004(4)JCR502(Jhr)]

..... relevant assessment year is not in dispute before us. holding that the amounts were received in cash in violation of section 269ss of the income tax act. the assessing officer initiated a penalty proceeding under section 271d of the act, section 271d reads as under :-'(1) if a person takes or accepts any loan or deposit in contravention of the provisions of section ..... tribunal, patna bench has referred the following question for our opinion under section 256(1) of the income tax act.'whether the acceptance of share application money in case amounting to rs. 20,000/- or more violates the provisions of section 269ss.' 2. during the course of the assessment ..... of the act. the revenue challenged the decision of the commissioner of income tax before the income tax appellate tribunal, patna bench. the tribunal, on a consideration of the relevant aspects took the ..... and consequently, the assessee must be held to have violated section 269ss of the act. thus holding. the commissioner imposed the penalty as contemplated by section 271d of the act. the assessee challenged the order of the assessing officer before the commissioner of income tax appeals. the commissioner of income tax appeals accepted the contention of the assessee that it had not. transgressed section 269ss .....

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Aug 10 2004 (HC)

G.P. Pandey and anr. Vs. Union of India (Uoi)

Court : Jharkhand

Decided on : Aug-10-2004

Reported in : [2005]275ITR212(Jharkhand); [2004(4)JCR274(Jhr)]

..... (sc) : 2001 (7) scc 401.6. mr. k.k. jhunjhunwala on the other hand firstly submitted that allegation against the petitioners are not only committing offence under the provisions of income tax act but also under section 409 of the ipc. learned counsel submitted that for getting benefits of section 205 the accused person has to appear once at the first instance in ..... employees on 17 occasions and failed to deposit the same within a week. it was alleged that petitioners were liable under section 270-b read with section 278b of the income tax act.3. the special judge after taking cognizance issued summons to the petitioners and the latter on receiving summons filed an application in the court praying to permit them to represent ..... public duty. in the instant, case although the allegation has been made against the petitioners for committing breach of trust but there is no allegation that the petitioners, after deducting taxes misappropriated the same for their personal use instead of depositing the same with the complainant. in my view, therefore, the allegation made against the petitioners constitute a technical offence and ..... a departure from social standard of honesty and moral justice or ethics as to be shocking to the moral sense of the community. it has also been defined as an act of biaseness, vileness or depravity in the private and social duty which one person owes to another or to society in general, contrary to the accepted and customary rule of .....

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Aug 10 2004 (HC)

G.P. Pandey Vs. Union of India

Court : Jharkhand

Decided on : Aug-10-2004

Reported in : [2006]151TAXMAN79(NULL)

..... ) 7 scc 401.6. mr. k.k. jhunjhunwala, on the other hand, firstly submitted that the allegation against the petitioners are not only committing offence under the provisions of the income tax act but also under section 409 of the i. p. c. learned counsel submitted that for getting benefits of section 205 the accused person has to appear once at the first ..... employees on 17 occasions and failed to deposit the same within a week. it was alleged that the petitioners were liable under section 276b, read with section 278b of the income tax act.3. the special judge after taking cognizance issued summons to the petitioners and the latter on receiving summons filed an application in the court praying to permit them to represent ..... of public duty. in the instant case, although the allegation has been made against the petitioners for committing breach of trust there is no allegation that the petitioners, after deducting taxes misappropriated the same for their personal use instead of depositing the same with the complainant. in my view, therefore, the allegations made against the petitioners constitute a technical offence and ..... , a departure from social standard of honesty and moral justice or ethics as to be shocking to the moral sense of the community. it has also been defined as an act of baseness, vileness or depravity in the private and social duty which one person owes to another or to society in general, contrary to the accepted and customary rule of .....

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Aug 03 2004 (HC)

National Federation of Insurance Fields Workers of India and anr. Vs. ...

Court : Jharkhand

Decided on : Aug-03-2004

Reported in : (2005)196CTR(Jharkhand)469; [2005]276ITR127(Jharkhand); [2004(3)JCR568(Jhr)]

..... his claim for exemption and establishing it at the time of completing the assessment against him. therefore, the prayer for quashing the communication issued by the authority under the income tax act in that behalf cannot be granted.8. since we have taken this view, we are not inclined to examine in detail the various decisions brought to our notice by ..... conveyance allowance. the division bench ultimately held that the development officers of the life insurance corporation of india are entitled to claim exemption under section 10(14) of the income tax act, of the conveyance allowance/additional conveyance allowance paid to them, upon satisfying the condition that such allowances have actually been spent for the purpose for which they were given, ..... conveyance allowance/additional conveyance allowance paid to a development officer of the life insurance corporation of india were liable to be exempted under section 10(14) of the income tax act. the single judge having dismissed the writ petition on the basis that the position was convered by an earlier decision of the rajasthan high court in commissioner of ..... branches of jamshedpur division of the life insurance corporation of india, are exempted under section 10(14) of the income tax act, 1961 read with rule 2-bb of the income tax rules, 1962. a further declaration that there should be no deduction of tax at source on the amounts of conveyance allowance and additional conveyance allowance paid to the development officers, is also .....

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Aug 03 2004 (HC)

National Federation of Insurance Fields Workers of India Vs. Union of ...

Court : Jharkhand

Decided on : Aug-03-2004

Reported in : [2005]145TAXMAN116(NULL)

..... his claim for exemption and establishing it at the time of completing the assessment against him. therefore, the prayer for quashing the communication issued by the authority under the income tax act in that behalf cannot be granted.8. since we have taken this view, we are not inclined to examine in detail the various decisions brought to our notice by ..... additional conveyance allowance. the division bench ultimately held that the development officers of the life insurance corporation of india are entitled to claim exemption under section 10(14) of the income tax act, of the conveyance allowance/additional conveyance allowance paid to them, upon satisfying the condition that such allowances have actually been spent for the purpose for which they were given, ..... conveyance allowance/ additional conveyance allowance paid to a development officer of the life insurance corporation of india were liable to be exempted under section 10(14) of the income tax act. the single judge having dismissed the writ petition on the basis that the position was covered by an earlier decision of the rajasthan high court in ..... 17 branches of jamshedpur division of the life insurance corporation of india, are exempted under section 10(14) of the income tax act, 1961 read with rule 2bb of the income tax rules, 1962. a further declaration that there should be no deduction of tax at source on the amounts of conveyance allowance and additional conveyance allowance paid to the development officers, is also claimed .....

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May 14 2004 (HC)

New United Construction Co. Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Decided on : May-14-2004

Reported in : (2004)189CTR(Jharkhand)411; [2004]270ITR224(Jharkhand)

..... : [1999]2scr925 : : [1999]2scr925 reiterated the proposition laid down in the india carbon ltd.'s case (supra) in the following words: 'the act in question is a taxing statute and, therefore, must be interpreted as it reads, with no additions and no subtractions, on the ground of legislative intendment or otherwise'. if we ..... the writ petition, imposing, a penalty of rs. 2,20,000 on the assessee under section 271(1)(c) of the act. the assessee filed an appeal before the cit(a), ranchi. the cit(a) accepted the belated explanation to be offered by the assessee and held by his order, annex-2 dt. 17th nov ..... reasonable construction to the language of a statute without leaning to one side or the other, meaning thereby that no tax or levy can be imposed on a subject by an act of parliament without the words of the statute clearly showing an intention to lay the burden on the subject. in ..... the assessee, the question of waiver of interest on penalty claimed by the assessee in terms of section 220a of the act, would require independent consideration and hence even while reserving orders in tax reference case no. 36 of 1998, the present writ petition was directed to be posted separately for hearing. on ..... feb., 2004.4. in the order, annex.-16, refusing to waive interest on the penalty imposed, the cit has held that the conditions which enabled waiver under section 220(2a) of the act were not satisfied in this case. he has noticed that three cumulative conditions have to be satisfied before the .....

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Jan 29 2004 (HC)

New United Construction Company Vs. Commissioner of Income Tax

Court : Jharkhand

Decided on : Jan-29-2004

Reported in : (2004)190CTR(Jharkhand)116; [2004]270ITR214(Jharkhand); [2004(2)JCR116(Jhr)]

..... of the assessing officer imposing penalty.5. the assessee sought a reference of five questions in his application under section 256(1) of the income tax act, filed before the income tax appellate tribunal, which decided that the question that really arose for decision was the one that has been quoted above by us in the ..... case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable explanation for ..... assessment became final, the assessee not having appealed against it.3. the assessing officer initiated penalty proceedings under section 271(1)(c) of the income tax act for concealment of the above two sums totalling rs. 3.43.239/-. the assessee resisted the penalty proceedings by submitting that he had included the ..... a revised return was accepted by the department, no penalty could be imposed under section 271(1)(c) of the income tax act.8. we find that the legal position is really covered by the decision of the supreme court in k.p. madhusudhanan v. commissioner of ..... , penalty was liable to be imposed. the kerala high court as follows :'section 271(1)(c) of the income tax act, 1961, is attracted where in the course of any proceedings under the act, the assessing officer or the first appellate authority is satisfied that (a) any person has concealed the particulars of .....

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Jan 29 2004 (HC)

New United Construction Co. Vs. Cit

Court : Jharkhand

Decided on : Jan-29-2004

Reported in : [2004]137TAXMAN290(NULL)

..... ) and restored the order of the assessing officer imposing penalty.5. the assessee sought a reference of five questions in his application under section 256(1) of the income tax act, filed before the income tax appellate tribunal, which decided that the question that really arose for decision was the one that has been quoted above by us in the beginning which, in effect, is ..... aid of the assessee in this case. therein, the full bench of the patna high court considered the effect of the amendment brought about to section 271(1) of the income tax act and the addition of the explanation and noticed that the burden had shifted to the assessee from the department to offer a reasonable explanation for his furnishing an alleged inaccurate ..... return, had to be examined and if found unacceptable, penalty was liable to be imposed. the kerala high court stated as follows---'section 271(1)(c) of the income tax act, 1961, is attracted where, in the course of any proceedings under the act, the assessing officer or the first appellate authority is satisfied that : (a) any person has concealed the particulars of his ..... tribunal, patna, has referred the following question to this court under section 256(1) of the income tax act'whether on the facts and in the circumstances of the case, the imposition of penalty under section 271(1)(c) of the income tax act amounting to rs. 2,20,000was legal and valid'.2. during the course of the assessment for the assessment year 1985-86 .....

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Feb 27 2004 (HC)

iqra Masjid Welfare Society and ors. Vs. Managing Committee of Iqra Mo ...

Court : Jharkhand

Decided on : Feb-27-2004

Reported in : 2004(52)BLJR636; [2004(2)JCR390(Jhr)]

..... them. thus, initially, the venture could be said to be a commercial venture in the sense that it was intended to earn an income. may be, that income was to be utilised for the purpose of constructing a mosque and for running the same in accordance with the tenets of islam. ..... assume possession and management of the properties in its own right, keeping true and proper accounts and discharging its obligations under the societies registration act, 1860. the society and its managing committee would be entitled to secure the premises of the shops and the mosque from interference by members ..... in khaji muhammad hussain sahib v. majiday mahmood jamait managing committee. a division bench consisting of wadsworth and venkataramana rao, jj. held that act 21 of 1860 was passed in 1860 when according to english law gift for the advancement of religious or promotion of religious worship was treated ..... yunnus v. inspector general of registration, air 1980 pat 138, taking the view that the expression 'charitable purpose' as used in the societies registration act did not embrace purposes which are religious or predominantly religious. it was held that the expression 'charitable purpose' must be a purpose which has some ..... in interpreting the word 'charitable' in act 21 of 1860. the real question was 'what did the term mean in 1860?' we are !n agreement with the view of the allahabad and madras high courts. in fact, lord mc naughten in his celebrated judgment in cit v. pemsel said that charitable purposes .....

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