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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: jharkhand Year: 2006 Page 1 of about 16 results (0.020 seconds)

Nov 17 2006 (HC)

Larsen and Toubro Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Decided on : Nov-17-2006

Reported in : 2007(1)BLJR694; [2007(1)JCR542(Jhr)]

..... maharaj kumar kamal singh's case : [1959]35itr1(sc) the contention was raised on behalf of the revenue that it would be open to the income-tax officer to act under section 34(1)(b) of the income-tax act, 1922, even if he merely changed his mind without any information from an external source and came to the conclusion that in a particular case he ..... (mad) a division bench of the madras high court interpreting the scope of the words 'information which has come into his possession found in section 34 of the indian income tax act, observed thus:we are unable to accept the extreme proposition that nothing that can be found in the record of the assessment which itself would show escape of assessment or ..... on the assessment. if as a result of information in his possession the income-tax officer has reason to believe that income chargeable to tax had escaped assessment, the income-tax officer has jurisdiction to assess or reassess income under section 147(1)(b) of the income-tax act, 1961. information in his possession that income chargeable to tax has escaped assessment furnishes a starting point for assessing or re-assessing ..... hyderabad : [1974]97itr239(sc) their lordships had concluded as under:...having second thoughts on the same material does not warrant the initiation of a proceeding under section 147 of the income-tax act, 1961.10. their lordships finally concluded and answered as under:(i) the answer to the question posed at the very outset is rendered in the negative and it is held .....

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Oct 11 2006 (HC)

Sri Mahinder Singh D.O.L.i.C. Vs. the Commissioner of Income Tax, Biha ...

Court : Jharkhand

Decided on : Oct-11-2006

Reported in : 2007(1)BLJR673; [2008]300ITR90(Jharkhand)

..... by this common order.2. the main question of law which has been referred by the income tax appellate tribunal, patna bench, patna in the instant reference under section 256(1) of the income tax act (in short the act) is 'whether in the facts and circumstances of the case the income tax appellate tribunal, patna was justified in holding that incentive bonus earned by the assessee, a ..... development officer of life insurance corporation of india (in short lic) is salary as defined under section 17 of the act keeping in view the terms, conditions ..... bonus as part of salary and, accordingly, disallowed the claim of expenditure.4. being aggrieved by the reassessment under section 143(3) and 147 of the act the assessee went in appeal before the commissioner, of income tax (appeals) and by order dated 19.7.95 passed in i.t. appeal no. 694/ran/oth/ 1994-05, the commissioner set aside the order ..... or recompense must fall within the expression 'salary' as defined in rule 2(h) of part a of the fourth schedule to the act.8. the full bench of karnataka high court in the case of commissioner of income tax. v. m.d. patil 1998 (229) i.t.r. 7 after discussing the law in detail have held that incentive bonus given to .....

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Sep 26 2006 (HC)

Sukra Oraon Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Decided on : Sep-26-2006

Reported in : [2007(1)JCR223(Jhr)]

..... of the petitioner was found. it is stated that under section 237 of the income tax act 1961, if the amount of tax exceeds in a particular assessment. year, the assessee is entitled to refund of the excess amount of tax. in the instant case the petitioner has enclosed the order of income tax appellate tribunal passed in the case of dr. birsa oraon and, therefore, the ..... by the petitioner and the same was deposited in the aforesaid bank account maintained with the state bank of india, booty more, ranchi. the petitioner was also assessed to tax with the income tax officer, ward no. 5, ranchi and there is not dispute in so far as his assessments are concerned. it is stated that the petitioner is father-in-law of ..... not challenged by the respondent-assessing authority and the same attained its finality. in the aforesaid premises, the respondents are bound to give effect to the order passed by the income tax appellate tribunal. when it has been found that the amount deposited in the aforesaid bank account was the retrial benefits of the petitioner then there is no reason why. the ..... be refunded back to the petitioner.4. we have heard learned counsel for the parties and perused the order passed by the income tax appellate tribunal in the appeals filed by dr. birsa oraon. for better appreciation the finding of the income tax appellate tribunal is reproduced herein below:after hearing both the sides, i find that at the time of search, cheque book .....

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Jul 12 2006 (HC)

T.R.F. Limited Vs. Commissioner of Income Tax

Court : Jharkhand

Decided on : Jul-12-2006

Reported in : (2007)213CTR(Jharkhand)557; [2008]298ITR78(Jharkhand); [2006(4)JCR21(Jhr)]

..... performing, data processing machines cannot be classified as 'office appliance' and are eligible for allowance of development rebate under section 33(1) of the income tax act, 1961 (corresponding to section 10(2)(vib) of the indian income tax act, 1922). 11. in another case, the calcutta high court held that assessee is entitled to investment allowance in respect of generator on the ground ..... does not form a part of the manufacturing unit intimately connected with the production of manufacturing any article or thing and as such investment allowance under section 32a of the income tax act was not allowable. the court held:the assessment year involved is 1984 for which the accounting year ended on march 31, 1984, about the use of the computer ..... stock of raw materials and the finished goods, the assessee is not entitled to investment allowance under section 33a or additional depreciation under section 32(1)(2)(a) of the income tax act. in the aforesaid circumstances, at the instance of the assessee, the instant reference has been made for answering the questions quoted hereinabove.3. before appreciating the submissions made by ..... years 1984-85. the assessee claimed depreciation at the rate of 2% as per the provisions of section 32 as well as investment allowances under section 32a of the income tax act. the assessee claimed depreciation and investment allowances on the ground that the computer system is a plant installed in its factory premises. the claim of the assessee was disallowed .....

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Apr 21 2006 (HC)

Novelty Dresses and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Decided on : Apr-21-2006

Reported in : [2006(3)JCR288(Jhr)]

..... the propositions of law, this court finds that the criminal prosecution against the petitioners under sections 276(c) and 277 of the income tax act, pending in the special court for economic offences, dhanbad in complaint case no. 176 of 1992, corresponding to trial no. 2729 of 1992, union of india v. novelty dresses and ..... , passed by special court for economic offences, dhanbad whereby and whereunder cognizance of the offence was taken under sections 276(c) and 277 of the income tax act, 1961 against the petitioners.2. the informant opposite party no. 4, income tax officer, ward-ii, hazaribagh filed a complaint case being no. 176 of 1992 before the special court stating therein that the petitioner no. 1 ..... 'ble court in various decisions have consistently held that criminal prosecution under sections 276(c) and 277 of the income tax act, 1961 and under such circumstances as relevant in the present case is not maintainable and there was no additional tax liability on the enhanced income as held in 2nd appeal by the tribunal.10. keeping in view of the fact stated above and ..... , therefore, the petitioner had committed an offence as alleged punishable under sections 276(c) and 277 of the income tax act, 1961. the sanction of the commissioner of income tax, ranchi was obtained.3. notices were issued to the opposite parties 2 to 4 and the office reported the same as valid service,4. learned counsel for the petitioners submitted .....

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Apr 20 2006 (HC)

Commissioner of Income Tax Vs. Metallurgical Engineering Consultants ( ...

Court : Jharkhand

Decided on : Apr-20-2006

Reported in : [2006(3)JCR63(Jhr)]

..... income tax appellate tribunal, patna bench, patna; circuit bench at ranchi in i.t.a.no. 315(pat)/91, relating to the assessment year 1986-87.though ..... revenue building, ranchi, against the assessee m/s metallurgical engineering consultants (india) ltd., ranchi, under section 260a of the income-tax act, 1961 against the order dated 27th may, 2002, passed by the income tax appellate tribunal, patna bench, patna; circuit bench at ranchi in i.t.a.no. 314(pat)/91, relating to the assessment year 1985-86.it appears that a ..... the appeal listed under the heading 'for admission'.2. the other tax appeal no. 12 of 2003 has been preferred by the revenue-commissioner of income-tax, central revenue building, ranchi, against the same assessee i.e. m/s metallurgical engineering consultants (india) ltd., ranchi under section 260a of the income-tax act, 1961 against the order dated 27th may, 2002, passed by the ..... having noticed the aforesaid observations of the supreme court, rendered in the case of mahanagar telephone nigam ltd. (supra), we are of the view that the revenue-commissioner of income-tax, ranchi (appellant in both the appeals) should first move before the high power committee to get the dispute resolved between the two organizations; one central government and the other .....

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Sep 14 2006 (HC)

Dr. Shyam Sundar Prasad Vs. State of Bihar (Now Jharkhand)

Court : Jharkhand

Decided on : Sep-14-2006

Reported in : 2007(1)BLJR382; 2007CriLJ1989; [2007(1)JCR481(Jhr)]

..... tin knowledge of the accused. as has been stated above when it was disclosed by the appellant that the documents have been seized by the income tax authority, it was the duty of the prosecution in order to prove charge to fetch the documents and to adduce in evidence. in the circumstances ..... that when investigating agency asked for document relating to nursing home, it was informed by the appellant that the same has been seized by the income tax authority. in my view, the provision enshrined section 106 of the code of criminal procedure is certainly not intended to relieve the prosecution of its ..... was disclosed by the appellant that all those documents have been seized by income tax department. on account of that trial court did observe that it was the duty cast upon the appellant under section 106 of the evidence act to produce the document as it was within his knowledge which was not ..... has been absolutely no evidence to show that documents relating to the nursing home were caused to be disappeared intentionally from screening himself from any illegal act.10. in the circumstances, the order of conviction and sentence passed by the court below is hereby set aside: consequently, the appeal is ..... judicial magistrate, bhilwandi under sections 420, 406/34 of the indian penal code and sections 18, 19 and 20 of the transplantation of the human organs act, 1994 against deepak kumar jaiswal, lalia (shyam kumar sharma), qamar alam, a nurse, named as mery, dr. tabrez and also 2-3 doctors ( .....

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May 19 2006 (HC)

Madhu Sudan Jha and Md. Nisar Alam Vs. the State of Jharkhand and ors.

Court : Jharkhand

Decided on : May-19-2006

Reported in : [2006(3)JCR463(Jhr)]

..... issued to supplement them. the unification order, 1984 has been made in exercise of powers conferred by section 3 of the essential commodities act and the order has got the statutory force.13. in the case of commissioner of income tax v. sirpur paper mills : [1999]237itr41(sc) their lordships held that a departmental circular imposing some conditions amounts rewriting the statutory ..... his behalf contravenes any of the terms and conditions of the licence then without prejudice to any other action that may be taken against him under the essential commodities act, 1955 (central act 10 of 1955) his licence may be cancelled or suspended with regard to one or more trade articles by an order in writing of the licensing authority and ..... unification) order, 1984 (in short 'unification order')8. unification order, 1984 was made by the governor of bihar in exercise of powers conferred by section 3 of the essential commodities act, 1955 read with orders of the government of india, ministry of agriculture & irrigation. clause 2(i) defines the words 'licensing authority' which means an officer not below the rank ..... price shop under public distribution system (pds) since 1982. on 5.8.2005, a first information report was lodged against the petitioner under section 7 of the essential commodities act, 1955 on the basis of report of the assistant district supply officer, madhupur alleging that the sub divisional officer, madhupur got secret information regarding petitioner's shop which was involved .....

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Apr 21 2006 (HC)

Suresh Singh and anr. Vs. Smt. Arti Choubey and anr.

Court : Jharkhand

Decided on : Apr-21-2006

Reported in : [2006(3)JCR47(Jhr)]

..... ram pyari devi, after coming in possession of the same, let out the house on rent and out of rental income, used to maintain herself. after coming into force of hindu succession act, 1956, the said limited right of ram pyari devi became absolute and she became the full owner of the ..... of landlord and tenant was admitted and the defendants are estopped from challenging the plaintiffs' title under the provisions of section 116 of the evidence act. since the said fact was admitted, the relationship was established by the said admission and relationship between the parties as landlord and tenant was ..... title and ownership in a suit of summary nature under the provisions of section 14 of the bihar building (lease, rent and eviction) control act. the finding is wholly without jurisdiction and illegal.(ii) learned court below, without deciding the issue regarding the relationship of landlord and tenant between ..... plaintiffs, then, filed the said suit.3. the defendants, on receiving the summons, appeared and under the provisions of section 14 of the said act obtained leave to contest the suit. the defendants then filed written statement contesting the plaintiffs' case on identical grounds. besides taking the usual pleas, they ..... house. she, thereafter, got her name mutated in the office of state and had been paying rent. her name was also mutated in the municipality and she had been paying tax .....

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Dec 01 2006 (HC)

Bharat Ram Mahato and ors. Vs. Ramesh Chandra Sharma and ors.

Court : Jharkhand

Decided on : Dec-01-2006

Reported in : [2007(1)JCR403(Jhr)]

..... bench of the high court set aside the order of executing judge holding that the execution petition was barred by limitation under article 136 of the limitation act. the judgment debtor challenged by special leave in the supreme 'court. the question arose before the supreme court was whether the period of limitation under ..... , doctrine of merger does not apply but when an appeal is dismissed, it does, [see v. m. salgaqcar and bros. (p) ltd. v. cit]6. the aforesaid decision relied upon by the petitioners will not be of any help to the petitioner for the reason that question involved in the instant case ..... expressly been excluded in a proceeding under order 21 of the code. in that view of the matter, even an application under section 5 of the limitation act was not maintainable. a fortiori for the said purpose, inherent power of the court cannot be invoked.10. as noticed above, in the instant case, ..... agro farming and storage pvt. ltd and anr. : air1999sc1464 . in that case, the supreme court was considering the provision of article 136 of the limitation act with regard to limitation for filing an application for execution of decree. in the case before the supreme court, a suit was filed in 1980 in the ..... for continuation or revival into an independent execution petition.8. it is well settled that the period of limitation under article 136 of the limitation act runs from the date of original decree or from the date when the original decree is confirmed. it is not always necessary that a party .....

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