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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: kolkata Year: 2000 Page 1 of about 119 results (0.049 seconds)

Dec 18 2000 (HC)

City Express Super Market and ors. Vs. Commissioner of Income-tax and ...

Court : Kolkata

Decided on : Dec-18-2000

Reported in : [2001]248ITR728(Cal)

..... authority which is sought to be impugned here. the whole question is whether the revisional authority has exercised its jurisdiction properly within the four corners of section 264 of the income-tax act, 1961, or not.3. i have examined the impugned order of the revisional authority. it appears to me that the revisional authority after having gone through the records was satisfied ..... , i set aside the impugned order of the revisional authority and i direct the revisional authority to re-examine it within the four corners of section 264 of the said act except on the ground of non-appearance of the petitioner before the assessing authority. he should examine the validity and legality of the impugned order of the assessing officer on ..... -appearance or default on the part of the assessee, it was and still is the duty of the revisional authority to exercise its power under section 264 of the said act to examine the legality and validity of the impugned order particularly when an assessee comes with grievance of violation of the principles of natural justice. of course, on the basis ..... him.4. the learned lawyer appearing for the petitioners contends that the petitioner could not appear before the authority concerned in view of the illness as well as the delinquent act and activities on the part of the employees. so, the petitioner was prevented from appearing and thereby, it was denied an opportunity of being heard.5. as far as the .....

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Dec 14 2000 (HC)

Jai Kumar Kankaria Vs. Commissioner of Income-tax and ors.

Court : Kolkata

Decided on : Dec-14-2000

Reported in : [2001]251ITR707(Cal)

..... , it is not open for the department concerned to reopen on the aforesaid fact within the sweep and purview of section 263 of the income-tax act. the retrospective effect cannot be given while seeking a withdrawal of the approval as it has been rightly pointed out by dr. pal and ..... that certificate and granted deduction of the aforesaid amount of donation. after the assessment order was passed, a notice under section 263 of the income-tax act, 1961, had been issued seeking to reopen the aforesaid assessment done only to the extent of the aforesaid donation amount on the plea that ..... point is very simple, as to whether the withdrawal of recognition granted to the secretary, society for integral development programme, under section 35cca of the income-tax act, 1961, in the case of donation to the aforesaid institution is permissible with retrospective effect or not. 3. the writ petitioner's case is that ..... mechanism to get the donated amount diverted back to the assessee itself and this fact is revealed from the search and seizure conducted by the income-tax department. so, on the aforesaid background, in order to correct the wrong thing the approval given earlier was sought to be withdrawn retrospectively. ..... pursuant to the approval granted by the income-tax authorities the writ petitioner donated a sum of rs. 1,00,000 and odd on or about december 7, 1984. the receipt of donation .....

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Dec 12 2000 (HC)

Leonhardt Andra Und Partner, Gmbh Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Dec-12-2000

Reported in : (2001)167CTR(Cal)576,[2001]249ITR418(Cal)

..... by the assessee for the supply of designs, drawings and technical services constituted 'fees for technical services' for the purpose of the double taxation agreement and is chargeable to income-tax under the income-tax act, 1961 ?' 2. on july 19, 1974, the assessee-company, a foreign company registered in west germany with its registered office at stuttgart, entered into a design ..... 1984, the sums received by the assessee for design and technical services for the construction work, i.e., the second bridge over the river hooghly is chargeable to income-tax under the income-tax act, 1961 ? 2. whether, on the facts and in the circumstances of the case and on a true interpretation of the indo-german agreement for double taxation, the ..... the liability of a non-resident company, if there is any agreement for avoidance of double taxation entered into under section 90 of the income-tax act, 1961, [he said agreement must prevail over the provisions of the income-tax act ; otherwise, there was no point in entering into any agreement for avoidance of double taxation. the facts of that case stand distinguished ..... and technical services constituted 'industrial and commercial profits' for the purpose of the indo-german agreement for double taxation and, as such, the same is assessable under the indian income-tax act, having regard to the admitted position that the assessee has no permanent establishment in india within the meaning of the said agreement ? 4. whether even assuming though not admitting .....

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Dec 08 2000 (HC)

Bata India Ltd. Vs. Inspecting Assistant Commissioner of Income-tax an ...

Court : Kolkata

Decided on : Dec-08-2000

Reported in : [2001]249ITR491(Cal)

..... emphasis on the last paragraph of this judgment saying that the principle followed by the courts during the british regime should not be followed by this court after independence. the income-tax act was framed during the british period in order to subserve the interest of british imperialism and this fiscal statute in free india should be given for the benefit of the ..... the records within the meaning of section 154/155 of the income-tax act, 1961. the object behind the notice is to enhance the assessment for increasing the liability. the nature of the mistake proposed to be rectified has been given that a sum ..... . 2.) : [1995]214itr504(cal) . he also refers to a division bench judgment of this court while examining the scope and purview of section 154/155 of the income-tax act, reported in ito v. india foils ltd. : [1973]91itr72(cal) . he has drawn my attention to the supreme court judgment on the aforesaid section reported in t. s. balaram, ito ..... kalyan jyoti sengupta, j.1. in this writ petition, the petitioner has challenged a notice dated august 10, 1988, issued under section 154/155 of the income-tax act, 1961, whereby assessment order dated june 20, 1984, under section 143(3) for the assessment year 1982-83 is sought to be amended as there is a mistake apparent from .....

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Dec 08 2000 (HC)

Bata India Ltd. Vs. Iac and ors.

Court : Kolkata

Decided on : Dec-08-2000

Reported in : (2001)167CTR(Cal)14

..... paragraph of this judgment saying that principle followed by the courts during british regime should not be followed by this court after independence. the income tax act was framed during british period in order to subserve the interest of british imperialism and this fiscal statute in free india should be given for ..... 214itr504(cal) . he also refers to a division bench judgment of this court while examining the scope and purview of sections 154/155 of the income tax act, rendered in the case of income tax officer & anr. v. india foils ltd. : [1973]91itr72(cal) . he has drawn my attention to the supreme court judgment on the ..... amended as there is a mistake apparent from the records within the meaning of sections 154/155 of the income tax act, 1961. object behind notice is to enhance the assessment for increasing liability. the nature of the mistake proposed to be rectified has been given ..... also contends on merit that under section 40a, sub-section (9), read with section 36 of the income tax act, the petitioner is entitled to deduction, as aforesaid as under the industrial employment (standing orders) act, 19 a standing order has certified for making a provision for payment of aforesaid amount on account of ..... . :in this writ petition the petitioner has challenged a notice dated 10-8-1988, issued under sections 154/155 of the income tax act, 1961, whereby assessment order dated 20-6-1984, under section 143(2) for the assessment year 1982-83 sought to be .....

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Dec 04 2000 (HC)

B.N. Nobis and Co. Vs. Joint Cit

Court : Kolkata

Decided on : Dec-04-2000

Reported in : (2001)71TTJ(Cal)153

..... no. 530.the learned counsel filed detailed statement to demonstrate that on making these adjustments which were claimed to be mandatory as per provisions of the income tax act, the section 80hhc claim will in fact go up to rs. 4,55,79,921 as against that of rs. 3,09,84,137 originally claimed by the assessee, and ..... or imposed on the assessee as a matter of course, the revenue will be put to great loss because of the inordinate delay in disposal of appeals by the tribunal, (income tax officer v. m.k. mohd kunhi (1969) 71 itr 815 (sc) at p. 822), and therefore, the grant of stay by this tribunal is always coupled with grant of an ..... recomputation of allowable deduction under section 80hhc is wholly erroneous. it was submitted that the chartered accountants certificate in support of deduction under section 80hhc as filed along with the income-tax return, showed the allowable deduction at rs. 3,09,84,137 which was worked out as per the old formula which admittedly ceased to be effective from 1-4-1992 ..... orderpramod kumar, a.m.the assessee has moved these stay petitions, under rule 35a of the appellate tribunal rules, 1963, to seek stay on collection/recovery of income-tax demand of rs. 10,24,699 and rs. 94,75,718, created by order under section 154 read with section 143(1)(a) and under section 143(3) read with .....

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Nov 28 2000 (HC)

Commissioner of Income-tax and ors. Vs. B.K. Roy Pvt. Ltd.

Court : Kolkata

Decided on : Nov-28-2000

Reported in : [2001]248ITR245(Cal)

..... whereby the learned single judge, by his order dated august 5, 1993 (see : [1995]211itr500(cal) ), has quashed the show-cause notice issued by the commissioner of income-tax under section 263 of the income-tax act, 1961. aggrieved by that order, the present appeal has been preferred.2. it is not necessary to go into the detailed facts. suffice it to say, a question ..... non-recurring receipt. but this question is now no more res integra in view of the amended section 55 of the income-tax act and now such kind of incomes have been specifically mentioned as capital gains. this has been introduced by the finance act of 1994 with effect from april 1, 1995. thus it is not necessary for us to determine which of the ..... acquisition. in the assessment proceedings, the assessing officer held that the said sum could not be assessed to tax since there was no cost of acquisition of the said monthly tenancy. however, the commissioner of income-tax issued a notice under section 263 of the act to the effect that the order passed by the assessing officer was prejudicial to the interests of the ..... revenue. therefore, he exercised revisional power and issued show-cause notice.4. against this show-cause notice the writ petition was filed by the petitioner by challenging that the order passed by the commissioner of income-tax, on the face .....

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Nov 28 2000 (HC)

Commissioner of Income Tax and ors. Vs. B.K. Roy (P) Ltd.

Court : Kolkata

Decided on : Nov-28-2000

Reported in : (2001)165CTR(Cal)500

..... but this question is now no more res integra in view of the amended section 55 of the income tax act and now such kind of incomes have been specifically mentioned as capital gains, this has been introduced by the finance act of 1994, with effect from 1-4-1995. thus, it is not necessary for us to ..... judge, by his order dated 5-8-1993 (reported as b.k. roy (p) ltd. v. cit : [1995]211itr500(cal) , has quashed the show-cause notice issued by the commissioner under section 263 of the income tax act. aggrieved by that order, the present appeal has been preferred.2. it is not necessary to go into ..... be treated to be casual and non-recurring under sub section (3) of section 10 of the act.5. the learned single judge, after considering the matter, observed that since the calcutta high court had taken different view from that taken by the allahabad ..... it is submitted on behalf of the revenue that the present case is squarely covered by the decision of the allahabad high court given in the case of cit v. gulab chand : [1991]192itr495(all) . therein the division bench of the allahabad high court took the view that such kind of windfall shall ..... proceedings, the assessing officer held that the said sum could not be assessed to tax since there was no cost of acquisition of the said monthly tenancy. however, the commissioner issued a notice under section 263 of the act to the effect that the order passed by the assessing officer was prejudicial to the .....

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Nov 27 2000 (HC)

Gouranga Lal Chatterjee and ors. Vs. Income-tax Officer and ors.

Court : Kolkata

Decided on : Nov-27-2000

Reported in : [2001]247ITR737(Cal)

..... . 5035 of 1987 (gouranga lal chatterjee v. ito) that the aforesaid combination of the two partnership firms is not 'person' within the definition of section 2(31)(v) of the income-tax act, 1961. with respect i do not find any decision on this issue by justice kundu in his lordship's judgment ; as rightly said by mr. som. justice ms. pal has ..... were also passed particularly for the relevant assessment year.3. in the background of the aforesaid facts the impugned notice dated march 9, 1988, under section 139(2) of the income-tax act, 1961, has been issued in the names of gouranga lal chatterjee and chatterjee eastern syndicate. the aforesaid notice is under challenge. i record that at the ad interim stage interim ..... to set up a joint venture can be termed to be a person within the definition of section 2(31), sub-clause (v), to charge tax under section 4 of the income-tax act. 1961. (ii) whether the income of the aforesaid combination of the two firms earned through petitioner no. 1 in respect of the aforesaid contract can be subjected to further assessment or ..... facts of this case are as follows :petitioners nos. 1 and 3 are partnership firms. both at the relevant point of time were registered under the indian partnership act, 1932, and also under the income-tax act, 1961. petitioner no. 2 is one of the partners of petitioner no. 1 while petitioner no. 4 is one of the partners of petitioner no. 3. petitioners .....

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Nov 24 2000 (HC)

Rajesh Kothari and anr. Vs. A.S. Bandopadhyay, Superintendent of Custo ...

Court : Kolkata

Decided on : Nov-24-2000

Reported in : (2001)1CALLT485(HC)

..... for consideration before the apex court was whether prosecution for offences punishable under section 276c and section 277 of the income tax act and under section 193 and 196 of the indian penal code instituted by the depariment while the reassessment proceedings under the act are pending, are liable to be quashed on the ground that such proceeding was not maintainable. in such circumstances ..... rajya v. state of bihar). from a reading of the said judgment it appears that the appellant before the apex court was an inspector of income tax. he was charged of acquisition of assets disproportionate to income. appellant was exonerated of the charge in the departmental proceeding in the light of report of the control vigilance commission. appellant moved the high courtunder ..... by the tribunal. as noted above, the assessing authority held that the appellant assesses 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 proceedings can be sustained,' ..... the whole question is whether the appellant assesses made a false statement regarding the income which according to the assessing authority has escaped assessment. so far as .....

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