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Showing 61 to 74 of 74 Records
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1971 (4) TMI 14
Whether,the Tribunal was competent to recall its order referring the valuation to a valuer and decide the dispute about valuation itself - order which is not deciding any issue between the parties is not a final decision so tribunal is competent to recall its order
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1971 (4) TMI 13
Income escaping assessment - Interest on bowworings were allowed but subsequently lender denied the loan - change or variation in the value of the borrowings - reopening of assessment - ITO is justified in invoking section 147 (a)
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1971 (4) TMI 12
Application under article 226 of the Constitution challenging the rectification proceedings under section 154 - mistake proposed to be rectified was dependent on the question whether machinery used for production of safety razor blades could be part of iron and steel industry - such issue require interpretation of term " other machinery and plant " - so it is not mistake apparent on record
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1971 (4) TMI 11
Notice under section 22(1) - whether the Income-tax Officer had the power to serve the notice under section 22(2) requiring an assessee to file his return of income even before the expiry of the period mentioned under section 22(1)
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1971 (4) TMI 10
Whether the amount can be recovered by garnishing order in case there is dispute regarding liability to pay tax - till a final decision is rendered by the Income-tax Officer in exercise of the statutory powers, the recovery proceedings should be stayed and the tax recovery certificate issued may be called - any amount already paid by the petitioner or recovered by the revenue shall not in any way be paid over to the petitioner until a final decision is arrived at
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1971 (4) TMI 9
Offerings made at the feet of the Satguru - whether exemption can be given u/s 4(3)(ii) of Indian Income-tax Act, 1922
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1971 (4) TMI 8
Estate Duty Act, 1953 - aggregating coparcenary interest for rate of tax - writ petition has been filed to quash section 34 of the Act, particularly sub-section (2) thereof as unconstitutional and void
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1971 (4) TMI 7
Estate Duty Act, 1953 - partner transfers amounts from his capital account to donees - donees actually did not make any attempt to realise the claims - right to earn interest on that amount did not form part of the gift and therefore the interest earned by the donees did not pass on the donor's death
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1971 (4) TMI 6
Income of undisclosed sources- Tribunal's decision that the income is assessable has been questioned in appeal before the High Court - Whether writ of prohibition can be issued against the notice of reassessment u/s 148 -
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1971 (4) TMI 5
Levy of penalty for non-payment of advance tax when no proceddings were initiated within time to recover the advance tax
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1971 (4) TMI 4
Exemption u/s 5(1)(iv) - house - whether house can be said as exclusively used for residential purposes
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1971 (4) TMI 3
Industrial Undertaking - Manufacture Or Produce - Central Board is not empowered to give directions regarding ascertaining the year in which the assessee begins to manufacture or produce articles for the purposes of section 80J
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1971 (4) TMI 2
Capital Reserve - department's argument that the determination of the Directors to appropriate the amounts to the three items of reserve in August had to be related to 1st April and had to be treated as effective from that day cannot be accepted - Revenue's appeal dismissed
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1971 (4) TMI 1
Income escaping assessment - proceedings initiated under s. 34(1)(a) were invalid - Assessee's appeal is allowed
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