|
Advanced Search Options
Case Laws
Showing 241 to 260 of 284 Records
-
1991 (8) TMI 44 - PATNA HIGH COURT
... ...
... ... ..... Devi Lath 1989 175 ITR 566. Since the said first order of the Tribunal has been held to be bad and since only because of that order, the Appellate Assistant Commissioner had set aside the order of the Income-tax Officer and the appellate order was affirmed, the question referred to this court in the present cases has to be answered in the negative, i.e., in favour of the Revenue and against the assessee. However, it will be open to the assessee to assail the order of the Income-tax Officer on such other grounds which may be available to her, which the Tribunal may decide itself or remit it to the lower appellate authority for its consideration on merits. The question referred to this court is answered accordingly. In the facts and circumstances of this case, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar of Income-tax Appellate Tribunal, A Bench, Patna, in terms of section 260 of the Act. B. C. BASAK C. J.-I agree.
-
1991 (8) TMI 43 - PATNA HIGH COURT
Petitioner, Search And Seizure ... ... ... ... ..... is no provision under section 132 of the Income-tax Act under which part of the jewellery belonging to her could have been handed over to her. According to the petitioner, procedures prescribed under sections 112 and l32(5) of the Act should have been followed. We have already noticed that the petitioner had admitted that part of the jewellery belonged to Smt. Pritpal Kaur, his daughter-in-law. He, however, in this application, has sought to explain that because of mental tension, he had made the statement in a hurry. It has been stated in the writ petition that the jewellery belonged to his family. Even if there has been any irregularity committed by the Department in returning the jewellery to Smt. Pritpal Kaur, still in view of the petitioner s statement recorded on May 25, 1990, and in view of the fact that the lady, namely, Smt. Pritpal Kaur, is his daughter-in-law, we are not inclined to interfere with the action taken by the respondents. This application is dismissed.
-
1991 (8) TMI 42 - PATNA HIGH COURT
Educational Institutions, Exemptions ... ... ... ... ..... e facts of the case, the Tribunal has held that the assessee was entitled to the claim. I refrain myself from referring to the facts of the case in detail because it has been conceded by Mr. Vidyarthi, learned standing counsel appearing for the Department, that the case is squarely covered by the decision of this court in the case of CIT v. St. Xavier s 1990 184 ITR 284, where, on identical facts, a question similar to the one which has been referred in this case has been answered against the Department. Keeping in view the above aspects and the reasons given by this court in the reported case referred to above, the question referred to this court in the present case is answered in the affirmative and against the Revenue. In the circumstances of the case, the parties shall bear their own costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna Bench, Patna, in terms of section 260 of the Act. B. C. BASAK C. J.-I agree.
-
1991 (8) TMI 41 - PATNA HIGH COURT
... ...
... ... ..... 256(1)and the High Court correctly did not entertain the application for reference under section 256(2) of the Act. In the present case as well, the departmental representative could not show or even urge that the finding of fact arrived at by the Tribunal was in any way perverse or can be said to have been vitiated for non-consideration of relevant materials or has been arrived at by taking into account any irrelevant materials. In this view of the matter, the, finding of the Tribunal appears to be a finding of fact and no question of law arises out of the impugned order of the Tribunal for a reference under the provisions of section 256 of the Act. In my view, the reference itself is incompetent and, accordingly, rejected. In the circumstances of the Case, there will be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna Bench, Patna, in terms of section 260 of the Act. B. C. BASAK C. J.-I agree.
-
1991 (8) TMI 40 - PATNA HIGH COURT
... ...
... ... ..... he circumstances of the case, the Tribunal has rightly cancelled the order passed by the Commissioner of Income-tax under section 263(1) of the Income-tax Act, 1961, for the assessment years 1971-72 and 1972-73 ? On facts similar to the present case, the answer has already been given by this court in various decisions including in the case of CIT v. Pushpa Devi 1987 164 ITR 639, CIT v. Smt. Rambha Devi 1987 164 ITR 658, CIT v. Smt. Sharda Devi Lath 1989 175 ITR 566 and in the case of CIT v. Smt. Krishna Devi 1989 175 ITR 591. For the reasons given in the reported cases referred to above, both the questions referred to us in this reference are answered in the negative, in favour of the Revenue and against the assessee. In the facts and circumstances of this case, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, B Bench, Patna, in terms of section 260 of the Act. B. C. BASAK C. J.-I agree.
-
1991 (8) TMI 39 - KARNATAKA HIGH COURT
Assessment, Income From Undisclosed Sources, Penalty, Penalty Proceedings, Revision ... ... ... ... ..... rticularly when the petitioner is not able to establish or is not in a position to say that the view taken by the Commissioner is perverse, arbitrary, much less contrary to any provision of law. All that learned counsel stated was that when another view can be taken by the Commissioner in proceedings arising out of an order under section 271(1)(c), this order could not be justified. But, this argument ignores One important aspect, namely, that the points that arise for consideration under section 271(1)(c) are entirely different and in case of additions, the authority will have independently to consider in dealing with levy of penalties and in doing so, the authority acts as a quasi criminal authority and those considerations are not available to the additions that are made pursuant to the assessment orders. In these circumstances, there is no substance in the contentions advanced on behalf of the petitioner. Therefore, these petitions shall stand dismissed. Rule discharged.
-
1991 (8) TMI 38 - PUNJAB AND HARYANA HIGH COURT
Additional Demand ... ... ... ... ..... f the provisions of the statute could be granted. The petitioner s claim, in substance, Was for the extension of time of 35 days allowed under sub-section (1) of section 220 of the Act. Though asked for stay of the recovery till the decision of the appeal of the firm by the Income-tax Appellate Tribunal, such a blanket stay could not be granted, as has been mentioned by the Income-tax Officer in the impugned orders. However, it is left to the Income-tax Officer to be satisfied if opportunity of hearing be given to allow extension of time for a limited period. For the reasons stated above, the impugned orders, annexures P-7 to P-9, are quashed leaving the Income-tax Officer to decide the applications by affording an opportunity of hearing to the petitioners by passing a speaking order. The petitioners are directed to appear before the Incometax Officer on September 9, 1991. There will be no order as to costs. With the directions aforesaid, the writ petitions stand disposed of.
-
1991 (8) TMI 37 - ANDHRA PRADESH HIGH COURT
Reassessment ... ... ... ... ..... refore, unless the amount of sales tax was paid by the assessee in the previous year relevant to the assessment year 1984-85, he was not entitled to deduction. The petitioner also does not dispute that the amount of sales tax of Rs. 58,181 was not paid in the previous year relevant to the assessment year 1984-85. This reason justifies notice issued under section 148 of the Act for reopening the assessment for the assessment year 1984-85. Sri Ratnakar also submits that the petitioner has already written to the Department to add back that amount and complete the assessment. The impugned notice issued under section 148 of the Act reopening the assessment for the assessment year 1984-85 cannot, therefore, be said to be bad in law. For the above reasons, Writ Petitions Nos. 5981 of 1987, 5944 of 1987, 5994 of 1987, 5870 of 1987 and 5886 of 1987 are allowed and Writ Petition No. 5887 of 1987 is dismissed. Having regard to the circumstances of the case, we make no order as to costs.
-
1991 (8) TMI 36 - BOMBAY HIGH COURT
Advance Tax, Interest, Return, Writ ... ... ... ... ..... s not an essential concomitant to the principles of natural justice. (See Indian Telephone Industries Co-operative Society Ltd. v. ITO 1972 86 ITR 566). In any event, in the circumstances of the present case, a personal hearing would not additionally subserve any purpose. The second respondent was, therefore, justified in passing the impugned order. The amended ground, we may point out, is extremely vague, and cannot be entertained in the absence of particulars in the pleadings. There is yet another ground on which we should decline jurisdiction under article 226 of the Constitution. As noted earlier, the very relief has been claimed in the appeal which is now pending before the Tribunal. The petitioner cannot be permitted to have many pronged attempts for getting the identical relief. Even on merits, we cannot find any error of law in the impugned order warranting interference by this court under article 226 of the Constitution. The writ petition thus fails and is dismissed.
-
1991 (8) TMI 35 - GAUHATI HIGH COURT
Firm Registration ... ... ... ... ..... ttained majority during the accounting year and it was further held that the minor could contract to share the profits and losses, even for a small period of 13 days during which he was a minor and the firm was entitled to registration. We have noted the reasoning given by the learned Appellate Assistant Commissioner that the income or loss of a firm accrues not from day to day but at the end of the accounting year. In our opinion, this is a correct view expressed, more particularly, as, in the partnership deed (annexure D ), it is clearly stated that the accounting shall be once a year and on March 31, when the assets and liabilities would be ascertained and profit and loss account and balance-sheet drawn up and prepared. For the reasons stated above, we hold that the assessee is entitled to registration for the assessment year in question. Accordingly, the reference is answered in the affirmative and in favour of the assessee and against the Revenue. Y. I. SINGH J.-I agree.
-
1991 (8) TMI 34 - KERALA HIGH COURT
Agricultural Income Tax, Deduction, Depreciation ... ... ... ... ..... hereinabove, has been referred for the decision of this court. We heard counsel. A similar question arose for consideration in this court in Commissioner of Agrl.I.T. v. Good Hope Plantation 1988 170 ITR 173. A Bench of this court held that the expression motor car in entry III-B(i) of the statement under rule 9 will take in jeep also for the purpose of deduction under section 5 of the Kerala Agricultural Income-tax Act, 1950. It was held that the expression motor car includes jeep for the purpose of deduction under section 5 of the Agricultural Income-tax Act read with rule 9 of the Rules. The above Bench decision squarely applies to the facts of this case. Following the said decision, we hold that the Tribunal was justified in holding that motor cars in entry III-(B)(i) of the statement of rule 9 of the Agricultural Income-tax Rules, 1951, will include jeep . We answer the question referred to this court in the affirmative against the Revenue and in favour of the assessee.
-
1991 (8) TMI 33 - KERALA HIGH COURT
Agricultural Income Tax, Depreciation ... ... ... ... ..... ould be on the value of the assets at the cost price incurred by the assessee. In the instant case, in the absence of any prescription as contemplated by the Agricultural Income-tax Act, 1950, in the case of assets acquired before the previous year, depreciation should be allowed on the actual cost to the assessee. We are of the view that the assessee is entitled to depreciation on the actual cost of acquisition of the motor car bearing Registration No. KRD 57 even though no depreciation was actually claimed and allowed for the assessment years 1979-80, 1980-81 and 1981-82. We answer the question referred to us in the negative and hold that the assessee is entitled to depreciation on the actual cost of acquisition of the motor car. We answer the question in favour of the assessee and against the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Commissioner of Agricultural Income-tax, Kerala, Trivandrum.
-
1991 (8) TMI 32 - ALLAHABAD HIGH COURT
Accounting, Business, Casual And Non-recurring Receipt, Income ... ... ... ... ..... e affirmative by saying, that the Tribunal was justified in treating the receipt of Rs. 60,000, being bonus money, as taxable income and not as a casual income. The other question we have to consider is as to whether the said income was liable to be treated as income for the year in dispute. Admittedly, the assessee was not maintaining any accounts. It fact, the Tribunal has also recorded a finding that the assessee was adopting cash system and not mercantile . The said bonus was received by the assessee after April 1, 1971, which clearly shows that the money was received in the assessment year in question. Therefore, our answer to question No. 2 is also in the affirmative by holding that the Tribunal was justified in treating the bonus income as assessable for the assessment year 1972-73. Both the questions referred to this court are answered accordingly against the assessee and the finding of the Tribunal is upheld. The assessee will pay costs of Rs. 300 to the Department.
-
1991 (8) TMI 31 - ALLAHABAD HIGH COURT
Notice, Reassessment ... ... ... ... ..... d under section 148 and the Incometax Officer concerned is directed not to proceed further against the petitioner in pursuance of the impugned notice without taking into consideration the return filed by the petitioner as aforesaid and further before confronting the assessee-petitioner with the reasons to believe for issuance of the said notice by supplying him a copy of the same. However, this is without prejudice of the right of the petitioner, if not satisfied with the reasons to believe , to challenge the same before the appropriate authority or court, if permissible under the law. The petitioner will file a certified copy of this order before the authority concerned within two weeks from today along with the return, in pursuance of the impugned notice as aforesaid. With the aforesaid observations, the present writ petition is disposed of finally. A certified copy of this order may be given to learned counsel for the petitioner on payment of usual charges within 24 hours.
-
1991 (8) TMI 30 - ALLAHABAD HIGH COURT
... ...
... ... ..... re it within a period of one month from the date of producing a certified copy of this order by the petitioner before the said authority. The petitioner shall file a certified copy of this order along with another copy or the aforesaid stay application before the said authority concerned within two weeks from today. The petitioner, after the disposal of the appeal/stay application aforesaid, shall also intimate the assessing authority concerned the consequence of the said appeal/stay application within two weeks thereafter. Until the disposal of the said appeal/stay application, penalty proceedings pending before the Assistant Commissioner, Investigation, Circle I (1), Kanpur, for the assessment years 1978-79 to 1986-87 as against the petitioner shall remain stayed. With the aforesaid observations, the present writ petition is finally disposed of. A certified copy of this order may be given to the learned counsel for the petitioner on payment of usual charges within two days.
-
1991 (8) TMI 29 - ALLAHABAD HIGH COURT
Deemed Gift, Gift Tax ... ... ... ... ..... e was nominal, even less than fifteen per cent. He found that the land in question was not situated on the main road and that the purchaser was not related to the assessee. He, therefore, deleted the addition made by way of gift. We, therefore, looking to this and to other aspects mentioned in the impugned orders of the learned Deputy Commissioner (Appeals) of which there is no rebuttal, find no warrant or justification for interference with the order of the learned Deputy Commissioner of Gift-tax (Appeals). In view of the aforesaid finding recorded by the Tribunal, we find no merit in the present application. It is, accordingly, rejected.
-
1991 (8) TMI 28 - KARNATAKA HIGH COURT
Loss, Return ... ... ... ... ..... ursuance of a return filed under section 139. Under section 139, filing of a return may come under any one of the three sub-sections sections 139(1), 139(2) or 139(4). Any return falling within any of these sub-sections is a return filed under section 139. The provision of section 80 as it then stood in no way barred the carry forward of the loss determined in pursuance of a return filed by the assessee and the Assessing Officer had to consider such a return filed by the assessee in the instant case. Therefore, the first question has to be answered in the affirmative and in favour of the assessee the return filed by the assessee has to be treated as a return under section 139(4) of the Act. In view of the answer to the first question which results in enabling the assessee to carry forward the loss determined by virtue of the return filed under section 139(4), the need to answer the second question does not arise. Reference answered, accordingly, without any order as to costs.
-
1991 (8) TMI 27 - ALLAHABAD HIGH COURT
Income From Undisclosed Sources, Reference ... ... ... ... ..... d Tribunal s order, we find that the Tribunal has recorded the following findings The issues before the Tribunal were regarding the (i) estimate of professional income of the assessee who is a doctor at Rs. 32,500 when the assessee did not maintain any books of account, and (ii) regarding the estimate of household expenses. The Tribunal has passed a detailed order while sustaining the additions made by the Income-tax Officer/ Appellate Assistant Commissioner of Income-tax after appreciating the facts on record. Appraisal of facts on record and coming to a conclusion thereon is only a finding of fact. No question of law, therefore, arises. In view of the aforesaid findings of fact recorded by the Tribunal, we are of the opinion that the Tribunal was right in holding that no question of law arises for reference to this court while rejecting the reference application under section 256(1) of the said Act. The present application of the assessee-applicant is accordingly rejected.
-
1991 (8) TMI 26 - KARNATAKA HIGH COURT
Profession Tax ... ... ... ... ..... e mileage it runs, or in the case of taxis, the profits it makes and the miles per gallon it delivers. An Ambassador taxi and a Fiat taxi give different out-turns in terms of money and mileage. Cinemas pay the same show fee. We do not take a doctrinaire view of equality. The Legislature has obviously thought of equalising the tax through a method which is inherent in the tax scheme. Nothing has been said to show that there is inequality much less hostile treatment . All that is said is that the State must demonstrate equality. That is not the approach. At this rate nothing can ever be proved to be equal to another. The attack on entry 20C(a), here, is in the sphere of theory only. De facto discrimination is not established the tax burden is not so much as to annihilate the business of the petitioner and thus the alleged discrimination cannot be termed as hostile . No further question arises for consideration. The petition is, accordingly, dismissed. Rule discharged. No costs.
-
1991 (8) TMI 25 - ALLAHABAD HIGH COURT
Appeal To Tribunal, Revision ... ... ... ... ..... lding that there was no material before the Commissioner of Incometax to justify his findings that the assessment made under section 143(1) was erroneous and prejudicial to the interests of the Revenue ? We find that similar questions of law were raised and decided by this court in the cases of CIT v. Smt. Br Bala and CIT v. Smt. Nirmala Devi 1989 180 ITR 427. In view of the decision of this court in the said cases, we allow these applications and direct the Income-tax Appellate Tribunal to draw up a statement of the case with regard to the aforesaid questions of law and submit the same to this court for its decision.
....
|
