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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: punjab and haryana Year: 1975 Page 1 of about 21 results (0.038 seconds)

Dec 01 1975 (HC)

Pritam Singh Vs. Assistant Controller of Estate Duty

Court : Punjab and Haryana

Decided on : Dec-01-1975

Reported in : [1976]103ITR661(P& H)

..... rate. 54. there is no dispute regarding the law laid down in these authorities, all these decisions either pertain to section 34(1)(b) of the indian income-tax act, 1922, or section 147(b) of the income-tax act, 1961. according to these decisions, the word 'information' in these sections 34(1)(b) and 147(b), includes 'information ' as to the true and correct state ..... therefore, the notice is liable to be quashed. in support of this contention, he relied on calcutta discount co. ltd. v. income-tax officer, : [1961]41itr191(sc) wherein it was held as under : 'to confer jurisdiction under section 34 (of the income-tax act, 1922) to issue notice in respect of assessments beyond the period of four years, but within a period of eight years ..... , held that interest on arrears of rent payable in respect of agricultural land was not agricultural income, and, as a result of this decision, the income-tax officer initiated reassessment proceedings under section 34(1)(b) of the income-tax act and brought the amount of rs. 93,604 to tax. on these facts it was held as under : '(i) that the word 'information' in section 34 ..... believing that there had been such nondisclosure.' 45. similar was the law laid down by the supreme court in commissioner of income-tax v. bhanji lavji : [1971]79itr582(sc) . both these decisions are not relevant. section 341(1)(a)of the indian income-tax act, 1922, dealt with cases of omission to disclose fully and truly all material facts necessary. this clause (a) of section .....

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Oct 29 1975 (HC)

Manmohan Krishan Mahajan Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Oct-29-1975

Reported in : [1977]107ITR420(P& H)

..... , advocate, chandigarh.2. the house of the latter was searched under a warrant of authorisation issued by the commissioner of income-tax, respondent no. 1, in exercise of the powers under section 132 of the income-tax act, 1961 (hereinafter referred to as 'the act'), on october 17, 1974. when the authorised officer wanted to search the premises of the petitioners they raided objections that ..... the same could not be searched in the absence of relevant authorisations by the commissioner of income-tax. it is alleged that on receipt of these ..... was not open to theauthorised officer to hold or to continue with any enquiry against the petitioners under section 132(5) of the act. an order under section 132(5) of the act, if any, passed by the income-tax officer against any of the petitioners shall also stand quashed. the money, jewellery and other articles recovered from the possession of the petitioners ..... receiving information from the ministry of law and the revenue audit. in sakarlal balabhai's case : [1975]100itr97(guj) action taken by the income-tax officer under section 147(b) of the act on the basis of report of valuation made by the executive engineer was held to be valid. these cases arc clearly distinguishable. the observations made by their lordships .....

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Aug 13 1975 (HC)

Jagmohan Mahajan and anr. Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Aug-13-1975

Reported in : [1976]103ITR579(P& H)

..... involved in the issue of a blank warrant of authorisation by the commissioner in this case. one of the grounds on which the constitutional validity of section 132 of the income-tax act, 1961, has been upheld is that no warrant of authorisation for search can be issued without the satisfaction of as high an officer in the official hierarchy of the ..... information with respondent no. 1 to come to the requisite belief under section 132(1) of the income-tax act, 1961 (hereinafter called the act). the additional ground taken is that blank warrants were placed at the disposal of the inspecting assistant commissioner of income-tax, chandigarh, by the income-tax commissioner for conducting search of the premises of un-named persons and one such warrant was utilised ..... ground alone and we order accordingly.4. in h, l, sibal's case, we also held with reference to rule 112 of the rules framed under the act that the commissioner of income-tax is under law expected to sign a warrant of authorisation which is complete in all respects. there is abundant authority in support of the proposition that 'general warrants ..... income-tax department as the commissioner of income-tax himself. i cannot conceive of a more serious outrage being committed on that statutory safeguard provided by parliament than a general warrant of authorisation being issued by .....

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Aug 13 1975 (HC)

Anand Swaroop Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Aug-13-1975

Reported in : [1976]103ITR575(P& H)

..... . respondents nos. 2 and 3 showed him an order signed by respondent no. 1 authorising them to conduct a search of the house under section 132 of the income-tax act, 1961 (hereinafter called ' the act '). the petitioner allowed this house to be searched upon which respondents nos. 2 and 3 recovered and seized the articles mentioned in the list marked as annexure ' p ..... , inspecting assistant commissioner of income-tax, chandigarh, who was not authorised to do so. the commissioner of income-tax while acting on such belief had virtually abdicated his functions in favour of a subordinate officer. on these grounds, the issuance of the authorisation for conducting ..... . sibal, petitioner in c. w. no. 150 of 1975. in that case we have held that the material on the basis of which the commissioner of income-tax initiated action under' section 132 of the act was not such as could entitle him to take action against shri sibal. we further held that the statutory belief was formed by shri j. s. dulat ..... seized under telephonic instructions of shri j. s. dulat, i.a.c., chandigarh.'2. on october 24, 1974, miss r. k. chahal, income-tax officer, chandigarh, who was not the authorised officer within the meaning of section 132 of the act for the purpose of a search of the premises of the petitioner, addressed a letter to him mentioning therein the cash, jewellery .....

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Aug 13 1975 (HC)

S.C. Sibal Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Aug-13-1975

Reported in : [1977]106ITR102(P& H)

..... the specification, as far as possible, of the things for recovering which the search is being ordered, are not expressly mentioned in section 132(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), they have assumed statutory character by the force of sub-section (13) of that section. section 165 of the code of criminal procedure does not authorise a ..... , 1974, the house of the petitioner was searched by respondents nos. 3 and 4 accompanied by other officers. the income-tax authorities purported to act on an authorisation which had been issued by respondent no. 1, the commissioner of income-tax, under section 132 of the income-tax act, 1961. shorn of all details, the fact remains that after the search of the premises of the petitioner had ..... search and seizure to be contrary to law, and annul and set aside the final order, dated january 10, 1975, annexure p-6, passed by the income-tax officer under section 132(5) of the act. we further direct that the documents, money and jewellery illegally seized from the petitioner's premises should be returned to him forthwith. at this stage mr. d ..... not apply his mind before seizing the cash and jewellery taken over by him and that in making the seizure under instructions from dulat, he acted under extraneous orders. 2. in h. l. sibal v. commissioner of income-tax , civil writ no. 150 of 1975, decided on july 15, 1975, we held that even if the requirements of recording the grounds of belief .....

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Jul 17 1975 (HC)

Om Parkash Jindal and anr. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Jul-17-1975

Reported in : [1976]104ITR389(P& H)

..... valuable article or thing and any statement made by such person during such examination may thereafter be used in evidence in any proceeding under the indian income-tax act, 1922, or under this act. (5) where any money, bullion, jewellery or other valuable article or thing (hereinafter in this section and section 132a referred to as the assets ..... pursuance of the authorisation issued by the director of inspection (respondent no. 2) under section 132 of the income-tax act, 1961 (hereinafter called 'the act'), shri rakesh rattan, income-tax officer (respondent no. 3) and shri kulwant singh (respondent no. 4) again an income-tax officer (hereinafter called the authorised officers), raided and searched the jindal house (hereinafter called 'the premises'), situate ..... such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which has not been disclosed for the purposes of the indian income-tax act, 1922, or this act (hereinafter in the section referred to as the undisclosed income or property), he may authorise any deputy director of inspection, inspecting assistant commissioner, assistant ..... are available with him; (ii) calculating the amount of tax on the income so estimated in accordance with the provisions of the indian income-tax act, 1922, or this act; (iii) specifying the amount that will be required to satisfy any existing liability under this act and any one or more of the acts specified in clause (a) of sub-section (1) .....

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Jul 15 1975 (HC)

H.L. Sibal Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Jul-15-1975

Reported in : [1975]101ITR112(P& H)

..... to the assistant director of intelligence asking him to prepare separate folders for professional persons for different ranges. it reads as under:'proposal for action under section 132 of the income-tax act, 1961,whereas i have reason to believe that the undermentioned persons, all punjab leading advocates of chandigarh, practising in the high court of punjab and haryana at chandigarh, ..... other valuable article or thing and such money, bullion, jewellery, or other valuable article or thing represents either wholly or partly income or property which has not been disclosed for the purposes of the indian income-tax act, 1922, or the income-tax act, 1961;and whereas i have reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable ..... or other valuable article or thing and any statement made by such person during such examination may thereafter be used in evidence in any proceeding under the indian income-tax act, 1922, or under this act.(5) where any money, bullion, jewellery or other valuable article or thing (hereinafter in this section and section 132a referred to as the assets) is ..... not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922, or under this act, or(c) any person is in possession of any money, bullion, jewellery orother valuable article or thing and such money, bullion, jewellery or othervaluable article or .....

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Jul 15 1975 (HC)

The High Court Vs. S.K. Mathur, Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Decided on : Jul-15-1975

Reported in : [1975]101ITR180(P& H)

..... 1975 filed by shri hira lal sibal, senior advocate, challenging the legality of the search warrant of his office-cum-residence issued under section 132 of the income-tax act, 1961 (hereinafter called 'the act'), came up for hearing on january 13, 1975, when the motion bench passed the following order i'notice of motion for january 20, 1975. notice of ..... the respondents had got the highest regard for the authority of the high court under whose advisory jurisdiction they function under the income-tax act. the material portion of the accompanying affidavit dated january 20, 1975, filed by the income-tax officer along with this written reply reads as under:'that on 13th january, 1975, the deponent had gone to the office ..... fact that this court had stayed the passing of the final orders.11. the commissioner of income-tax and the income-tax officer filed additional affidavits. the former stated that in the situation arising out of the numerous proceedings under section 132 of the income-tax act, the department had to maintain a uniform practice in order to safeguard the interests of the ..... petitioner, stayed further proceedings and passing of the final order by the income-tax authorities under section 132 of the income-tax act regarding the retention of the seized property. the judges further directed the income-tax authorities to produce original search warrants and also the record showing information received by the income-tax commissioner on the basis of which the search was made.' 5. on .....

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Jul 03 1975 (HC)

Commissioner of Income-tax Vs. Behari Lal Pyare Lal

Court : Punjab and Haryana

Decided on : Jul-03-1975

Reported in : [1977]107ITR587(P& H)

..... . for the reasons recorded above, our reply to the question is that penalty can be levied under section 271(1)(c) of the income-tax act, 1961, for non-disclosure of an income which is deemed to be an income under section 41(1) in case other conditions of that section are held to be satisfied. in view of the circumstances of this case ..... earlier period when the firm was constituted differently and that it was not the income of the present firm. the income-tax officer, however, treated it as 'deemed income' under section 41(1) of the income-tax act, 1961 (hereinafter referred to as 'the 1961 act'), and added the same in computing the total income of the firm. on appeal, the appellate assistant commissioner confirmed the order of ..... question was referred for the opinion of this court in all the references :'whether for the non-disclosure of an income which is deemed to be an income under section 41(1), penalty could be levied under section 271(1)(c) of the income-tax act, 1961 ?'3. this is how the matter is before us. from the perusal of the question, it is ..... the income-tax officer. further appeal to the income-tax tribunal was dismissed. the inspecting assistant commissioner levied .....

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Apr 15 1975 (HC)

Commissioner of Income-tax Vs. Saraswati Industrial Syndicate Ltd.

Court : Punjab and Haryana

Decided on : Apr-15-1975

Reported in : [1982]136ITR366(P& H)

..... the assessment years 1949-50 and 1950-51 should be allowed as business expenditure to the assessee under section 10(2)(xv) of the indian income-tax act.'28. in view of the above, i would hold that the provision of accommodation and housing for the workers of the assessee is clearly for ..... the case, the tribunal was justified in law in holding that the amount of rs. 58,735 was not chargeable to tax under sub-section (1) of section 41 of the income-tax act, 1961, for the assessment year 1965-66 ?'9. inevitably, the controversy has to revolve around the provision of section 41 ..... or the value of benefit accruing to him, shall be deemed to be profits and gains of business or profession and accordingly chargeable to income-tax as the income of that previous year, whether the business or profession in respect of which the allowance or deduction has been made is in existence in ..... account in section 'f' of the return and claimed that it was exempt from income-tax. the assessee-company claimed that under section 41(1) of the i.t. act, the abovesaid amount was not liable to tax because the expenditure was allowed in the case of the indian sugar and general engineering ..... corporation ltd., which was a different entity from the assessee-company. however, this claim was rejected by the ito and he included the amount of rs. 58,735 as the assessee's income .....

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