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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: jharkhand Year: 2014 Page 1 of about 10 results (0.020 seconds)

Feb 14 2014 (HC)

Commissioner of Income Tax, Jamshedpur Vs. M/S. Hitech Chemical (P) Lt ...

Court : Jharkhand

Decided on : Feb-14-2014

..... for assessment in search cases. 11. the relevant extract of explanation to section 158ba, second proviso to section 158bc, section 158bf and first proviso to section 158bfa(2) of the income tax act,1961 are extracted below: explanation to section 158ba for the removal of doubts, it is hereby declared that (a) the assessment made under this chapter shall be in addition to ..... . the assessee is a private limited company engaged in manufacture of chemicals used mainly by steel plants. a search and seizure operation under section 132(1) of the income tax act (in short, the act) was conducted on 29.10.1998 simultaneously in the office premises of the assessee-company and at the residence of the managing director of the company and others. during ..... itr 249 (calcutta). 10. before referring to the above contention raised on behalf of the respondent-assessee it would be useful to notice the provisions under chapter xivb of the income tax act, 1961. the chapter xivb is confined to special procedure of assessment of search cases?. section 158b(b) defines the term, undisclosed ..... , after the filing of the return u/s 158bc by filing a revised return, would be liable to be treated as concealed income and hence, incur penalty. the provision under section 158bc and section 158bfa were inserted by the income tax (amendment) act, 1997. as noticed earlier, section 158bfa prescribes that interest and penalty would be levied in certain cases. it appears that the .....

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Jan 09 2014 (HC)

Mahabir Prasad Rungta Vs. Office of the Commissioner of Income Tax (Ap ...

Court : Jharkhand

Decided on : Jan-09-2014

..... .) 2001. 2. search and seizure operations were conducted on 27.10.1997 at the premises of the assessee under the provision of section 132 of the income tax act, 1961. notice under section 158bc of the act was issued to the assessee on 20.11.1998 calling upon him to file his returns within a period of 45 days. the assessee filed the returns ..... of it, which is undisclosed. in support thereof, the appellant placed reliance on the decision rendered in the case of additional commissioner of income tax, bombay city-i vs. lata mangeshkar reported in [1974] 97 itr 696 (bom). 12. learned counsel, mr.deepak roshan, appearing for the revenue submitted that special procedure is contemplated for ..... was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.? 18. sub-section (4a) was inserted by the taxing laws (amendment act, 1975) with effect from 1.10.1975 to permit the presumption to be raised in the circumstances mentioned therein. before insertion of sub-section (4a), onus of proving that ..... books of accounts, other documents, money, bullion, jewellery etc. found in possession or control of a person in the course of search belonged to that person was on the income tax department .....

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Nov 21 2014 (HC)

Kunal Anand Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

M/S Kamla Aditya Construction Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Simplex Infrastructures Limite Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Excel Venture Construction Co. Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Modi Projects Limited Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Niraj Kumar Bhattacharya Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Nav Nirman Builders Through Its Managing Partner Vs. State of Jharkhan ...

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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Nov 21 2014 (HC)

Nav Nirman Builders Vs. State of Jharkhand and Ors

Court : Jharkhand

Decided on : Nov-21-2014

..... for examining the irregularities committed by the jharkhand state housing board. the purpose for which the land was acquired was to construct the houses/flats for middle and lower income group housing scheme. the government has therefore, not given its consent for implementation of the joint venture scheme and it has issued direction to the housing board vide ..... statutorily prohibited or is against public policy... .. ..........was such promise contrary to law and against public policy? could it be enforced in a court of law?......................... taxes like sales tax are paid even by a poor man irrespective of his savings with a sense of participation in growth of national economy and development of the state. its utilization by ..... " for schemes involving expenditure exceeding rs. 200 lakhs shall not be accorded without prior approval of the state government. the control of the government as envisaged under the act includes restraint, check etc. by the government and if prior approval of the state government was not taken by the board for executing schemes and entering into development agreement ..... 5516 of 2011 16. the petitioner is a registered partnership firm which promoted the company namely, kamla aditiya construction private limited which is duly incorporated under the companies act, 1956. pursuant to advertisement in various newspapers issued on 12.11.2005 inviting expression of interest in seal cover for developing residential and commercial complexes on vacant plots of .....

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