Lawyer In Chandigarh - An Overview

This is the administrative machinery which is set up for assessing the incomes of the assessees which are chargeable to income-tax. 630 of 2004, whereby Division Bench of the High Court partly allowed the appeal of the accused-respondent and altered his conviction from Section 302 of the Advocates, will speak, Indian Penal Code (IPC) to Section 304 Part-I, IPC and sentenced him to a period of eight years rigorous imprisonment and fine of Rs. Then follow the provisions in regard to taxable income, mode of assessment and cognate provisions.

5(7A) to the Advocates (learn more here) Commissioner of Income-tax to transfer any case from one Income-tax Officer subordinate to him to another and to the Central Board of Revenue to transfer any case from any one Income-tax Officer to another. There were some hairs in the head. Teeth are safe and sound. 5(7A) is a provision for administrative convenience. There is, therefore, considerable force in the contention which has been urged on behalf of the State that s.

The flesh of the face was rotten and decayed. Therefore, it can hardly be said that by the financing agreements the assessee acquired capital assets for carrying on its distributing agency business. The Commissioners of Income-tax and the Central Board of Revenue are mainly administrative authorities over the Income-tax Officers and the Assistant Commissioners of Income-tax and they are to distribute and control the work to be Advocates - learn more here, done by these authorities.

All officers and persons employed in the execution of the Act are to observe and follow the orders instructions and directions of the. Further, in the Advocates (learn more here) present case there is no suggestion that any part of the moneys advanced by the assessee for the production of the films was outstanding. There is rotten flesh from the neck to the buttocks. 233 of rights in the films which when worked were to yield profits. In so far as they were only financing agreements they gave the assessee a charge on the films to be produced with moneys advanced by it but gave it no right to distribute the films or otherwise work them for making income, profits or gains.

Commissioners of Inland Revenue(1), for in that case the lease of the fire clay fields authorised the assessee who was a manufacturer of fire clay goods to extract fire clay and manufacture fire clay goods and consequently was a capital asset of the assessee's business. The Income-tax Officers are invested with the duty' of assessing the income-tax of the assessees in the first instance. In this respect the case differs from the case of Glenboig Union Fireclay Co.

66(1) of the Act to the High Court on questions of law. The relevant portions thereof are as follows: In our view, this is a case where the right of the detenu under Article 22(5) of the Constitution of India is violated and the issue canvassed by the petitioner is fully covered in her favour by the principles laid down by the Division Bench of this Court in Lekha Nandakumars case (supra). This being the position in law, we have to scrutinise and ascertain whether the Riwaj-i-ams of the Gurdaspur district in so far as they purport to record the local custom as to the right of succession of daughters to the self acquired properties of their respective father are reliable and trustworthy documents.

64 (1) and (2) the work of assessment is to be done by the Income-tax Officers of the area within which the assessees reside or carry on business, power is given by s. The management of private aided school is the appellant before us in Civil Appeal arising out of Special Leave Petition Nos. It appears that this dead body is of a Hindu Brahmin". Thus, the only ground that impressed the High Court is the one that is mentioned in the aforequoted passage.

This appeal by the appellant State is directed against the judgment and order dated 15. Be it stated, all other grounds urged before the High Court did not find favour and were regarded as unacceptable. Admittedly, in this case, the decision of the competent authority was not communicated to the detenu and on the other hand, the only communication that was issued to the detenu is that of the Under Secretary to the Government of India, where, it was laconically stated that his representation is rejected.

2008 passed by the High Court of Rajasthan at Jodhpur in D. The terms of the agreements summarised above clearly show that they constitute a financing agreement and a distributing agency agreement. Central Board of Revenue which is the highest authority in the hierarchy and, even though normally in accordance 256 with the provisions of s. Accordingly sections 38 and 39 of the Act then in force were struck down as unconstitutional and invalid.

2014 while answering a Reference made to it by the Division Bench in view of two conflicting decisions of two other Division Benches and thereby dismissing the appellants Writ Petition while allowing the 5th respondents Writ Petition. The appellant was directed to issue appointment order to the respondent as a teacher in its school. The challenge is to the Full Bench judgment of the Kerala High Court dated 08. The present provisions which are the result of a later amendment are contained in sections 42 and 44 of the present Act and are substantially different.

The Assistant Commissioners of Income-tax, are the appellate authorities over the decisions of the Income-tax Officers and the Income-tax Appellate Tribunal is the final appellate authority barring of course references under s.