Revenue Act 250 provisions

NATHU VS DILBANDE HUSSAIN - 13 Feb 64

India - Madhya Pradesh

Land Revenue Code, 1959 (M.P.) - Ss. 250 & 257 (X) - Specific Relief Act - S. 9 - remedies available to a Bhumiswami dispossessed ... or in a revenue Court under section 250 of the Code for recovery of possession of land in a summary manner. ... Act - is not available to a Bhumiswami. ... Revenue administration and Ryotwari Land Revenue and Tenancy Act. 1950, and the decisions construing those provisions cannot be called ... The provisions contained in Section 100 of the c. P. Tenancy Act, 1920, and sections 91 and 92 of the M. B. ... ... ( 8 ) NOW, reading the various provisions of Section 250 together, it is obvious that thev provide a summary

RAMGOPAL KANHAIYALAL VS CHETU BATTE - 26 Feb 76

India - Madhya Pradesh

... In the provisions of both section 250 and section 257(x), the subject ... [Para 14] ... (3) Land Revenue Code, 1959 (MP) – Ss. 250 & 257 (x) – ... [Para 17] ... (4) Land Revenue Code, 1959 (MP) - Ss. 250(1) & 257(x)- ... o the Delhi land Reforms Act (8 of 1954) and the application of that authority has to be confined to those provisions of that Act ... Land Revenue Code does not contain those provisions. Under the M. P. ... is not barred having regard to the provisions of the Land Revenue Code.

ACIT DELHI vs MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD DELHI - 13 Feb 25

India - Income Tax Appellate Tribunal

(A) Income Tax Act, 1961 - Sections 143(3) and 250 - Appeal against order of CIT(A) - Assessment Year 2017-18 - Assessee declared ... ... ... Result: Appeal filed by Revenue is dismissed. ... (Paras 5.4.4, 5.4.5) ... ... Facts of the case: ... The appeal was filed by Revenue against the CIT(A)'s order allowing ... CIT(A)’] under section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] arising out of assessment order dated ... In the result, appeal filed by Revenue is dismissed. ... 5.4.5 Therefore, in terms of provisions of ICDS IV, it is held that the interest on income tax refund will

Commissioner of Income VS Plastic Dela Foot Wear - 08 Dec 92

India - Rajasthan

Commissioner to act in accordance with the provisions of the said section and then to proceed in accordance with the law. ... Income Tax - Additional Ground Raised by Assessee - Income Tax Act, 1961, Section 154, Section 80J, Section 250(5) - The court ... The matter was sent back to the Tribunal to record a finding in terms of section 250(5) of the Act or to direct the Appellate Assistant ... The Income-tax Appellate Tribunal has also not decided the issue in terms of the provisions of section 250(5) and unless a finding ... Appellate Assistant Commissioner to act in terms of the provisions of the said section and observations made above and then to proceed ... The matter is, accordingly, sent back to the Tribunal to record a finding in terms of section 250(5) of the Act or to direct the

NIDHI NAIK VS BHIKARI NAIK - 10 Apr 63

India - Orissa

CHOUKIDAR APPOINTMENT - ORISSA GRAM PANCHAYAT ACT, 1948 - SECTION 50, 52 - ORISSA GRAM PANCHAYAT RULES, 1949 - RULE 249, 250 - ... to control the actions of the District Magistrate under Rule 250. ... to the Government to examine the provisions of the Rules in light of the amendment made to Rule 249, which gave Government the powers ... But we would suggest to Government to examine carefully the provisions of the Rules especially Rules 250 to 254 of the Grama Panchayat ... Section 50 of the Act was amended by Orissa Act V of 1957 which came into force on the 11th February 1957 and by that amending Act ... and Sub-rule (2) of Rule 250 of the Rules.

Commissioner Of Income Tax VS Hari Prasad Chaudhary - 14 Dec 82

India - Patna

case, the Tribunal was correct in holding that the provisions of Sec. 68 of the Income-tax Act, 1961, did not apply to this case ... The court held that the Tribunal was correct in holding that the provisions of Sec. 68 of the Act did not apply to this case and ... The Revenue appealed to the Tribunal, which also deleted the addition. ... Hearing fee Rs. 250. ... substantive provisions of the new Act which create rights or liabilities. ... they do not apply to substantive provisions of the new Act which create rights or liabilities.

Chandmul Rajgarhia VS Commissioner Of Income Tax - 19 Nov 85

India - Patna

Hindu undivided families, were still partners of the firm and the payments made to them were payments to partners, attracting the provisions ... Hindu undivided families, were still partners of the firm and the payments made to them were payments to partners, attracting the provisions ... Final Decision: The High Court answered both the questions in favor of the Revenue and against the assessee, upholding the ... Hearing fee Rs. 250 for each tax case payable by the assessee to the Revenue. ... That immediately attracts the provisions of Sec. 40(b) of the Act. ... of Section 40(b) of the Act, The first question in that limited respect is answered accordingly in favour of the Revenue.

Tolya etc. VS State of M. P. - 22 Aug 14

India - Supreme Court

Ceiling on Agricultural Land Holdings Act, 1960 – Section 35 r/w section 158 and 250, M.P. ... ... Proceedings under Section 250 of the MP Land Revenue Code, 1959 ... Land Revenue Code 1959 – Appellant an allottee of surplus land under the Act – Within two years from the date of the said allotment ... It further appears from the record that proceedings under Section 250 of the Land Revenue Code, 1959 was initiated for restoration ... The High Court while reversing the judgment has not considered these provisions contained in the M.P. Revenue Code. ... - ... (1) Subject to the provisions of this Act and the rules framed thereunder surplus land vesting in the State

Mohd. Moazam Khan VS Government of Andhra Pradesh, rep. by its Principal Secretary, Municipal Administration & Urban Development (Elec. II) Department, Hyderabad - 31 Jan 07

India - Andhra Pradesh

Section 250:- Constitution of Greater Hyderabad is not ultra virus of the provisions of A.P.Panchayath Act,1994 ... revenue administration. ... Panchayat Raj Act 1994, Section 250 does not way infringe the power of the Government to alter the boundaries of Panchayaths, Municipalities ... Ramachandra Rao that the provisions of Section 679D of the 1955 Act, Section 62 of the 1965 Act and Section 250 of the 1994 Act, ... , Section 62 of the 1965 Act and Section 250 of the 1994 Act are liable to be declared ultra vires the provisions of Articles 243K ... Section 250 of the 1994 Act and the two G.Os. are ultra vires the provisions of Parts IX and IX-A of the Constitution or the legislative

VAMAN KUMAR NAMDEO VS BHURWA SATNAMI - 02 Feb 12

India - Chhattisgarh

Land Revenue Code, 1959 (Section 250, Section 257(x)) - Specific Relief Act (Section 6) Fact of the Case: The appellant ... Land Revenue Code and the Specific Relief Act. ... Land Revenue Code and the Specific Relief Act Ratio Decidendi: Insufficient evidence for proper execution and attestation of ... As per Section 250 read with Section 257 (x) of the C.G. ... with Section 257 (x) of the Code and Section 6 of the Specific Relief Act. ... Land Revenue Code, 1959 (for short 'Code'), claim of any reinstatement of a Bhumiswami improperly dispossessed was barred.

STATE OF GUJARAT VS MANOHARSINHJI PRADYUMANSINHJI JADEJA - 11 Oct 00

India - Gujarat

- Urban Land (Ceiling and Regulation) Act, 1976 - Urban Land (Ceiling and Regulation) Repeal Act, 1999 - Article 249, 250 and 252 ... and the same cannot be dealt with by the Revenue Tribunal or the lower authorities under the Agricultural Lands Ceiling Act - It ... of the respondent which are situate in urban agglomeration of are required to be dealt with under the ULC Act and that the provisions ... from the factual application of the provisions of the Act; that the sine qua non for the application of the provisions of the Act ... 5th Nov. 1979, the provisions contained in Agricultural Lands Ceiling Act are not applicable but the provisions of ULC Act are applicable ... came into force on 17th Feb. 1976, the proceedings were pending under the Agricultural Lands Ceiling Act before the Gujarat Revenue

COMMISSIONER OF INCOME TAX, SHIMLA VS SHREE KANGRA STEEL PVT. LTD - 08 Sep 09

India - Himachal Pradesh

Fresh Evidence - Income Tax - Income Tax Act, 1961, Section 250(4), Rule 46A(3), Rule 46A(4) - The court discussed the provisions ... of Section 250(4) and Rule 46A(3) and (4) of the Income Tax Act, 1961, which govern the admission of fresh evidence at the appellate ... The revenue appealed before the ITAT, arguing that the Assessing Officer should have been given an opportunity to verify/rebut the ... (hereinafter referred to as the Act), for hearing of the case. ... It also held that the power to admit additional evidence under Section 250 could not be circumscribed by the rules. ... Vandana Kuthiala, for the revenue and Mr. K.D. Sood, for the assessee.

ARYACON CONTRACTORS AND ENGINEERS PVT LTD PERUMBAVOOR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 ALUVA - 06 Jan 25

India - Income Tax Appellate Tribunal

10) ... ... (B) Taxation of Retention Money - The court emphasized that retention money must be included in the contract revenue ... “AY”) 2017-18 passed u/ s 250 of the a href="./.. ... of Section 43CB by the Finance Act, 2018 w.r.e.f. 01.04.2017, we held that the contract revenue shall comprise of retention money ... CIT(A)/ NFAC dated 11.10.2023 vide DIN & Order No.ITBA/ NFAC/ S/ 250/ 2023-24/ 1056975090(1) for the Assessment Year (in short

Holya VS Jasoda - 08 Dec 76

India - Madhya Pradesh

The provisions of the M.P. ... Land Revenue Code 1959 pertaining to devolution shall apply, 1974 JLJ 250 = 1974 RN 136 (FB) relied on. ... (1) Hindu Succession Act, 1956 – S. 15–applicability of–does not apply to devolution to Bhumiswami lands–Land Revenue Code, 1959 ... Therefore, the provisions pertaining to devolution contained in the M.P. Land Revenue Code, 1959 would be applicable. ... Land Revenue Code, 1959 which deals with the devolution had been substituted by section 2 of the M.P. Act No. 38 of 1961. ... Then, the provisions of Clause (b) of sub–section (2) of S. 164 of the Act, which are relevant, are very clear with regard to devolution

Ulhas VS State of Maharashtra - 30 Jan 15

India - Bombay

of Section 48(7) of the Maharashtra Land Revenue Code, the proceedings came to be automatically closed. ... of Maharashtra Land Revenue Code and also about the stage when such a proceeding can be said to be terminated. ... the complainant Rajesh being a veteran in the field of transportation of sand, knew everything about the violation of relevant provisions ... of Section 48(7) of the Maharashtra Land Revenue Code, the proceedings came to be automatically closed. ... of Maharashtra Land Revenue Code and also about the stage when such a proceeding can be said to be terminated. ... Section 12 of the Act seeks to punish for abetment of offences punishable under Section 7 or 11 of the Act.

DWIJAPADA HALDAR VS PRAFULLA CHANDRA HALDAR - 30 Mar 72

India - Calcutta

The court relied on the absence of mandatory provisions in the Act requiring rejection of an application for pre-emption for short ... , 1955, depositing Rs. 750/- as the value of the land, but not Rs. 250/- as the value of the structure mentioned in the conveyance ... The court interpreted Section 9(1) of the Act to provide for a procedure where the Revenue Officer, after enquiry, can direct the ... But such provisions are absent in Section 8 of the Act. ... Similar provisions are to be found in Sub-section (2) of Section 24 of the West Bengal Non-Agricultural Tenancy Act. ... and deposited Rs. 750/- being the value of the land as stated in the kobala, hut he did not deposit Rs. 250/- being the value of

Rallis India Ltd. VS Commissioner of Income-tax (Appeals)- XXI, Mumbai - 23 Feb 15

India - Bombay

the interpretation of the powers of the CIT(A) under Section 250(4) of the Act. ... Finding of the Court: The court analyzed the powers of the CIT(A) under Section 250(4) of the Act and the jurisdiction ... It also highlights the interpretation of Section 55A, the powers of the CIT(A) under Section 250(4) of the Act, and the court's decision ... Therefore, the Revenue did not contend that the provisions of Section 55-A of the Act is retrospective. ... Thus, according to us, the provisions made in the Wealth Tax Act will not in any manner influence the interpretation of Section 250 ... by the substantive provisions of the Act.

Naveen Hardware & Electrical Stores VS Commissioner of Income Tax - 22 Dec 03

India - Gauhati

Income-tax Act - Valuation of stock-in-trade - 263 - 260A - 1961 - [41 ITR 142, 189 ITR 285, 243 ITR 83, 250 ITR 871] - The court ... of section 263 of the Income-tax Act. ... stock-in-trade on the effective date of dissolution of the firm, the interpretation of the deed of dissolution, and the application of the provisions ... s case (supra), interprets the provisions of section 263 of the Income-tax Act. ... CIT [2001] 250 ITR 871 (SC) and argued that the case at hand is distinguishable on facts from A.L.A. ... Naveen Hardware and Electrical Stores preferred under section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act

Commissioner Of Income-tax VS Eclat Auto Agency - 07 Jan 80

India - Punjab and Haryana

1932 - Section 185 of the Income-tax Act, 1961. ... not expulsion of a partner under Section 33 of the Act. ... , 1932, and that the new firm was entitled to registration under Section 185 of the Income-tax Act, 1961. ... Costs Rs. 250 to be paid by the revenue. ... That being so, the provisions of Section 43 of the Partnership Act stand fully satisfied. ... of Section 33 of the Indian Partnership Act.

Tayabali Mohammadali VS Commissioner of Income-tax, Madras - 21 Sep 65

India - Madras

of second proviso to sub-section (3) of S. 34 of the Income-tax Act influenced the court's decision. ... Income Tax - Assessment of Undisclosed Income - Legal provisions regarding assessment of undisclosed income and the application ... Final Decision: The question was answered in favor of the assessee with costs; counsel's fee Rs. 250. ... The result is, the question is answered in favour of the assessee with costs; counsel's fee Rs. 250. ... Act and by a notice called upon the assessee to show why the assessment order for the assessment year 1949-50 should not be reopened ... The assessee's objections were overruled and the revenue included this sum. The assessee has failed throughout.

Searched Results

NATHU VS DILBANDE HUSSAIN - 13 Feb 64

RAMGOPAL KANHAIYALAL VS CHETU BATTE - 26 Feb 76

ACIT DELHI vs MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD DELHI - 13 Feb 25

Commissioner of Income VS Plastic Dela Foot Wear - 08 Dec 92

NIDHI NAIK VS BHIKARI NAIK - 10 Apr 63

Commissioner Of Income Tax VS Hari Prasad Chaudhary - 14 Dec 82

Chandmul Rajgarhia VS Commissioner Of Income Tax - 19 Nov 85

Tolya etc. VS State of M. P. - 22 Aug 14

Mohd. Moazam Khan VS Government of Andhra Pradesh, rep. by its Principal Secretary, Municipal Administration & Urban Development (Elec. II) Department, Hyderabad - 31 Jan 07

VAMAN KUMAR NAMDEO VS BHURWA SATNAMI - 02 Feb 12

STATE OF GUJARAT VS MANOHARSINHJI PRADYUMANSINHJI JADEJA - 11 Oct 00

COMMISSIONER OF INCOME TAX, SHIMLA VS SHREE KANGRA STEEL PVT. LTD - 08 Sep 09

ARYACON CONTRACTORS AND ENGINEERS PVT LTD PERUMBAVOOR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 ALUVA - 06 Jan 25

Holya VS Jasoda - 08 Dec 76

Ulhas VS State of Maharashtra - 30 Jan 15

DWIJAPADA HALDAR VS PRAFULLA CHANDRA HALDAR - 30 Mar 72

Rallis India Ltd. VS Commissioner of Income-tax (Appeals)- XXI, Mumbai - 23 Feb 15

Naveen Hardware & Electrical Stores VS Commissioner of Income Tax - 22 Dec 03

Commissioner Of Income-tax VS Eclat Auto Agency - 07 Jan 80

Tayabali Mohammadali VS Commissioner of Income-tax, Madras - 21 Sep 65