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480 results for “house property”+ Section 147clear

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Key Topics

Addition to Income26Section 6A13Section 30212Section 3411Section 510Limitation/Time-bar10Section 1499Section 4828Section 3

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

C.A. No.-008592-008593 - 2010Supreme Court14 Dec 2021

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR

Section 2Section 2(2)(c)Section 6Section 6(1)Section 6(2)

houses) of such person; (ii) any  individual who had been or  is managing the affairs or keeping the accounts of such person; (iii)   any   association   of   persons,   body   of   individuals, partnership firms, or private company within the meaning of the Companies Act, 1956, of which such person had been or is a member, partner or director; 33 1974.   The expression

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court

Showing 1–20 of 480 · Page 1 of 24

...
8
Section 13(8)8
Exemption3
Penalty2
16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH HON'BLE MR. JUSTICE HRISHIKESH ROY

Section 260A

147) ITR 251. In the said 11 (1998) 232 ITR 837 39 case, it is noted that Section 69A of the Act was invoked after finding the assessee and one Ameen were found to be in possession of gold at railway station and were convicted under Section 135(b)(ii) of the Customs Act. The Court held against the revenue

MOHD.JALEES ANSARI vs. CENTRAL BUREAU OF INVESTIGATION

Appeal is disposed of accordingly

Crl.A. No.-000546-000546 - 2004Supreme Court11 May 2016

Bench: FAKKIR MOHAMED IBRAHIM KALIFULLA UDAY UMESH LALIT

Section 19Section 3

house a meeting was held in which Jamal Alvi, Dr. Habib, myself and 3-4 other boys of Jamal Alvi’s group were present. Two of these boys were Afaq and Tuffail. One Kari, who I later came to know was from a village close to my native village, joined us later. Jamal Alvi had told me Kari stays

INDIAN AND EASTERN NEWSPAPER SOCIETY NEW DELHI vs. COMMISSIONER OF INCOME TAX, NEW DELHI

- 0Supreme Court31 Aug 1979

Bench: PATHAK R.S.

For Respondent: COMMISSIONER OF INCOME TAX, NEW DELHI
Section 147

house properties. The assessee contended that the report did not constitute "information" within the meaning of section 147(b) of the Act, and the Gujarat

ASLAM MOHD. MERCHANT vs. COMPETENT AUTHORITY

The appeals are allowed

Crl.A. No.-001053-001053 - 2003Supreme Court08 Jul 2008

Bench: S.B. SINHA V.S. SIRPURKAR

Section 68ASection 68HSection 68W

houses) of such person; **** **** **** **** **** (ii) Any individual who had been or is managing the affairs or keeping the accounts of such person; (iii) Any association of persons, body of individuals, partnership firm, or private company within the meaning of the Companies Act, 1956, of which such person had been or is a member, partner or director; **** **** **** (vi) The trustee

DEOMUNI SHARMA vs. STATE OF JHARKHAND

Crl.A. No.-000718-000718 - 2003Supreme Court26 May 2009
Section 149Section 27Section 302Section 304Section 307

house and 9 came back with the fire arms and even then the appellant fired in the air which according to the High Court was only for the purpose of scaring away the aggressors and to scatter them. Till that moment at least the appellant cannot be a member of unlawful assembly nor can the assembly itself be termed

M. RAJENDRAN vs. M/S KPK OILS AND PROTEINS INDIA PVT. LTD

In the result, both the appeals succeed and are hereby allowed

C.A. No.-012174-012174 - 2025Supreme Court22 Sept 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE K.V. VISWANATHAN

Section 13(8)

Housing Society, the mortgagor, had taken loan from the co-respondent Finance Society and mortgaged the property to it under an English mortgage. On default, the mortgagee exercised its right under the mortgage to sell the property without intervention of Court and after notice, put the property to sale by public auction. The appellant auction purchaser paid the sums

N.P. SASEENDRAN vs. N.P. PONNAMMA

Appeal is dismissed, confirming the judgment passed by

C.A. No.-004312-004312 - 2025Supreme Court24 Mar 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN

house and groves etc. to his wife Smt Sona Devi and thereafter by subsequent bequest the testator gave the very same properties to nine sons of his daughters, which was not permissible. We have already recorded a finding that under the will Smt Sona Devi had got an absolute estate and, therefore, subsequent bequest in the will by Jamuna Prasad

WESTERN COALFIELDS LTD. vs. SPECIAL AREA DEVELOPMENT AUTHORITY, KORBA AND ANR

- 0Supreme Court26 Nov 1981

Bench: CHANDRACHUD Y.V. ((CJ)

For Respondent: SPECIAL AREA DEVELOPMENT AUTHORITY, KORBA AND ANR
Section 127ASection 129Section 132(1)(a)Section 133Section 65Section 69

house, building or land called property tax". The corresponding provision in the Madhya Pradesh Municipal Corporation Act, 1956 is section 132 (1)(a). It says that "the Corporation shall impose a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the building or land called the property

R. K. MALHOTRA, I.T.O.GROUP CIRCLE II(1), AHMEDABAD vs. KASTUR BHAI LALBHAI (H.U.F.)

The appeal is allowed

- 0Supreme Court11 Aug 1977
For Respondent: KASTUR BHAI LALBHAI (H.U.F.)
Section 147Section 148Section 23(2)

section 147(b), conditions for invoking- ’Information’, scope of,--Whether includes intimation from the Audit Department pointing out erroneous application of law. HEADNOTE: The respondent, H.U.F., is an assessee owning two houses. During the assessment year 1965-66, the Income-tax Officer, in determining the annual valuation of its properties

MANGA @ MAN SINGH vs. STATE OF UTTARKAKHAND

Crl.A. No.-001156-001156 - 2008Supreme Court03 May 2013

Bench: B.S. CHAUHAN FAKKIR MOHAMED IBRAHIM KALIFULLA

Section 147Section 148Section 149Section 302Section 307

properties or to destroy or make unsafe a decked vessel etc., for which imprisonment for life or a term which may extend to ten years apart from fine can be imposed. While dealing with the offence of trespass under Sections 449 and 450, whoever commits house-trespass for committing an offence punishable with death can be punished for imprisonment

STATE BANK OF INDIA vs. SANTOSH GUPTA AND ANR. ETC

C.A. No.-012237-012238 - 2016Supreme Court16 Dec 2016

Bench: KURIAN JOSEPH ROHINTON FALI NARIMAN

Section 13Section 140Section 17Section 69Section 69A

147. Amendment of the Constitution. - An amendment of this Constitution may be initiated only by the introduction of a Bill for the purpose in the Legislative Assembly and when the Bill is passed in each House by a majority of not less than two-thirds of the total membership of the House, it shall be presented to the Sadar

IN RE THE WAQF (AMENDMENT) ACT, 2025 (1)

W.P.(C) No.-000276-000276 - 2025Supreme Court15 Sept 2025
Section 21Section 3Section 3CSection 3DSection 3ESection 4Section 43Section 44Section 45Section 5

Section 109 of the Amended Waqf Act, the provision of Section 3(r) of the Amended Waqf Act requiring a person to show or demonstrate practice of Islam for at least 5 years in order to dedicate a movable or immovable property for the purpose of creating a waqf cannot be given effect to. 141. The second question is with

NATIONAL & GRINDLAYS BANK LTD. vs. THE MUNICIPAL CORPORATION OF GREATERBOMBAY

- 0Supreme Court05 Feb 1969
For Respondent: THE MUNICIPAL CORPORATION OF GREATERBOMBAY
Section 146Section 146(1)Section 146(2)Section 146(3)Section 147Section 217

147. [571 F] 566 Ramji Keshavii v. Municipal Corporation for Greater Bombay, 56 Bom. L.R. 1132. approved. (2)Even assuming that the meaning of section 146(2) is obscure and that it is possible to interpret it as throwing the primary liability for payment of property tax upon the lessee who has constructed. a building on the land, this

A.L.A. FIRM vs. COMMISSIONER OF INCOME TAX, MADRAS

- 0Supreme Court21 Feb 1991

Bench: RANGNATHAN S.

For Respondent: COMMISSIONER OF INCOME TAX, MADRAS
Section 147Section 148Section 23(2)

house properties" on the dissolution of the firm. In the memo of adjustment for income-tax purposes this amount was deducted as being not assessable either as revenue or capital. The Income Tax Officer issued notice under section 23(2) of the Act on that very day and completed the assessment also on the same day after making a petty

HAFEEZA BIBI vs. SHAIKH FARID(DEAD) BY LRS.

The appeal is allowed and the judgment and

C.A. No.-001714-001714 - 2005Supreme Court05 May 2011

Bench: R.M. LODHA SURINDER SINGH NIJJAR

147 of the Principles of Mahomedan Law by Mulla, 19th Edn., edited by Chief Justice M. Hidayatullah, envisages that writing is not essential to the validity of a gift either of moveable or of immovable property. Section 148 requires that it is essential to the validity of a gift that the donor should divest himself

GIREESAN NAIR vs. THE STATE OF KERALA

Crl.A. No.-001864-001865 - 2010Supreme Court11 Nov 2022

Bench: HON'BLE MR. JUSTICE A.S. BOPANNA HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 149Section 3(2)(e)Section 302Section 307

147, 148 IPC and 3(2)(e) of PDPP Act r/w 149 of the IPC and also the sentence of four years imprisonment imposed upon them by the Sessions Court.  Therefore, the learned counsel for the Appellants were   justified   in   contending   that   the   High   Court   has   not considered the submissions of the Appellants on law and on fact. The High

K.C. NINAN vs. KERALA STATE ELECTRICITY BOARD & ORS

C.A. No.-002109-002110 - 2004Supreme Court19 May 2023

Bench: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE K.V. VISWANATHAN

Section 2Section 21(2)Section 22Section 24

Section 100, this Court held that the second half of Section 100 enacts a general prohibition and no charge can be enforced against property in the hands of a transferee for consideration without notice of the charge. In terms of Section 100, an exception to this rule must be expressly provided by law. The Court held that whether a transferee

SATISH CHANDER AHUJA vs. SNEHA AHUJA

The appeal is dismissed

C.A. No.-003483-003483 - 2020Supreme Court15 Oct 2020

Bench: HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH

Section 12Section 13(1)(ia)

property of the plaintiff. 4. That the plaintiff is aggrieved by the torturous acts of the defendant in filing false and frivolous cases and attempting to implicate the plaintiff and his aged wife in false cases, the plaintiff in his ripe old age prays for removal of the defendant from the suit property so as to lead a tension free

MAHARASHTRA STATE BOARD OF WAKFS vs. SHAIKH YUSUF BHAI CHAWLA

C.A. No.-007812-007814 - 2022Supreme Court20 Oct 2022

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH HON'BLE MR. JUSTICE HRISHIKESH ROY

property should not be so registered: 76 Provided that in all such cases, notice of the action proposed to be taken under this sub- section shall be given to the authority by whom the trust or society had been registered. (4) The Board shall, after duly considering such cause as may be shown in pursuance of notice issued under