NRI Legal Services https://nrilegalserviceslondon.tumblr.com. Section 69 empowers the Inspector General NRI Legal Services to make rules consistent with the Act. Section 29 talks of a NRI Legal Services notice of demand to the person liable to pay the tax etc. Sub-section (3) provides that the Income-tax Officer, after hearing such evidence as the person who made the return may produce and such other evidence as the Income-tax Officer may require on specified points shall by an order in writing assess the total income and determine the sum payable. (supra) has been further clarified by Ravindran, J.
Rule 26(k)(i) relating to Andhra Pradesh under Section 69 of the Act may come under any such regulatory measure. , the notice specifying the sum so payable. 1-10 if not, whether they were entitled to reinstatement or any other relief For the adjudication of this dispute, an industrial tribunal with Mr. Section 30 gives a right of appeal from certain orders. This was reference No. NRI Legal Services It seems to me that it has been broadly stated. Then, on January 15,1955, by Notification No.
Subsection (4) makes provision for an assessment by the Incometax Officer to the best of his judgment if the assessee fails to make a return or to comply with the terms of the notices issued to him. (4)On the expiration of the period of supersession specified in the order, the committee shall be reconsti- tuted, and the persons who vacated their offices under subsection (3), clause (a), shall not, by reason solely of such supersession be deemed disqualified NRI Legal Services for being members.
He has been allocated certain areas to frame rules. I do not intend to express any opinion with regard to the validity of the Rule. Chatterjee, for respondents Nos. hearing of appeals and states inter alia that the appellate authority may set aside the assessment, and direct the Income-tax Officer to make. Hence, I am of the view that general observations in Thota Ganga Laxmi (supra) requires to be considered by a larger Bench. NRI Legal Services This view in Consolidated Engg.
It is a condition precedent for the purpose of execution and registration. 696, a similar industrial dispute between the same Bata Company and its 29 other workmen was referred by the government of Bihar to the same tribunal. This was reference No. Section 23 provides for the making of the assessment. Section 27 deals with cancellation of assessment in certain circumstances, and states ” the Income-tax Officer shall cancel the 772 assessment and proceed to make a fresh assessment in accordance with the provisions of s.
Section 31 deals with. Basanta Chandra Ghose I and P. Her submission was that having regard to the seriousness of this charge, it was not a case of anticipatory bail. 34 if for any reason income, profits or gains have escaped assessment or have been assessed at too low a rate. Her submission was that once the charge under Section 376 IPC has been added which was a serious charge and the offence being non-bailable, the proper course of action was to direct the appellant to surrender before the trial court and apply for regular bail.
In the absence of any rule to opine that by no stretch of imagination can a cancellation deed be accepted or registered by the Registering Authority does not appear to be correct. 22 is correct and complete, to assess the total income and to determine the sum payable. This whole procedure, it may be recalled, not only applies on first assessment but is also prescribed by s. (2) if the Income- tax Officer has reason to believe that the return is incorrect or incomplete he must serve on the person who made the return a notice requiring him either to attend at the Income-tax Officer’s office or to produce any evidence relied on in support of the return.
(as he then was) in his separate but concurring judgment, particularly in paragraph 44. Ali Hassan as the sole member was consti- tuted. Sub-section (1) requires the Income-tax Officer, if he is satisfied that the return made under s. Sub-section (4) authorises the Income-tax Officer to serve on any person upon whom a notice has been served under sub-s. The latter judgment was considered in detail because the three-Judge Bench examined the provisions of the Arbitration and Conciliation Act 1996 and held that provisions of Section 14 of the Limitation Act 1963 would be applicable to an application under Section 34 of the 1996 Act filed before a Civil Court for setting aside an Arbitral Award.
22(2) the Incometax Officer must serve notice on any person whose total income is in the Income-tax Officer’s opinion of such an amount as to render such person liable to income-tax, requiring him to furnish a return in the prescribed form of his total income during the previous year. The Rule actually provides the manner of verification of execution. Hemantika Wahi, learned counsel appearing for the State, supported the plea of the prosecutrix. (2) a further notice requiring him to produce accounts and documents, subject to the limitation that he shall not require the production of any accounts relating to a period more than three years prior to the year previous to the year of assessment.