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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: guwahati Year: 1997 Page 1 of about 3 results (0.026 seconds)

May 12 1997 (HC)

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

Decided on : May-12-1997

..... of substantiating the basis on which the court can scrutinise the reasons. i have perused the reasons and i am satisfied that there are valid reasons to initiate the proceeding. 20. this matter can be considered also on the basis of the decision in sto v. uttareswari rice mills : [1973]89itr6(sc ..... was also contended for the appellant that the income-tax officer should have communicated to him the reasons which led him to initiate the proceedings under section 34 of the act. it was stated that a request to this effect was made by the appellant to the income-tax officer, but the income-tax ..... and are not extraneous or irrelevant to the purpose of the section. to this limited extent, the action of the income-tax officer in starting proceedings under section 34 of the act is open to challenge in a court of law (see calcutta discount co. ltd. v. ito : [1961]41itr191(sc) . . .. ..... be considered as having been earned by individuals. the supreme court held that it was earned by an association of persons. (3) cit v. indira balhrishna : [1960]39itr546(sc) . the supreme court pointed out as follows (page 551) : ' it is enough for our purpose to refer to three decisions : in re b ..... , learned counsel, argues that the writ applications are to be thrown out on the ground of existence of adequate alternative remedy. he submits that the act provides adequate, alternative, efficacious remedy and without resorting to them the petitioners cannot seek remedy in the writ forum. on the other hand, the learned .....

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May 12 1997 (HC)

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

Decided on : May-12-1997

..... speak of substantiating the basis on which the court can scrutinise the reasons. i have perused the reasons and i am satisfied that there are valid reasons to initiate the proceeding.10. this matter can be considered also on the basis of the decision in sto vs . uttareswari rice mills : [1973]89itr6(sc) ..... also contended for the appellant that the ito should have communicated to him the reasons which led him to initiate the proceedings under s. 34 of the act. it was stated that a request to this effect was made by the appellant to the ito, but the ito declined to disclose the ..... the belief and are not extraneous or irrelevant to the purpose of the section. to this limited extent, the action of the ito in starting proceedings under s. 34 of the act is open to challenge in a court of law [see calcutta discount co. ltd. vs . ito : [1961]41itr191(sc) .it was ..... they should be considered as having been earned by individuals. the supreme court held that it was earned by an aop.(3) cit vs. indira balkrishna : [1960]39itr546(sc) the supreme court pointed out as follows :'it is enough for our purpose to refer to three decisions : in re b. n. elias : ..... saraf, learned counsel, argues that the writ applications are to be thrown out on the ground of existence of adequate alternative remedy. he submits that the act provides adequate, alternative, efficacious remedy and without resorting to them the petitioners cannot seek remedy in the writ forum. on the other hand, the learned advocate .....

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May 12 1997 (HC)

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

Decided on : May-12-1997

Reported in : (1998)144CTR(Gau)626

..... speak of substantiating the basis on which the court can scrutinise the reasons. i have perused the reasons and i am satisfied that there are valid reasons to initiate the proceeding.10. this matter can be considered also on the basis of the decision in sto vs . uttareswari rice mills : [1973]89itr6(sc) ..... also contended for the appellant that the ito should have communicated to him the reasons which led him to initiate the proceedings under s. 34 of the act. it was stated that a request to this effect was made by the appellant to the ito, but the ito declined to disclose the ..... the belief and are not extraneous or irrelevant to the purpose of the section. to this limited extent, the action of the ito in starting proceedings under s. 34 of the act is open to challenge in a court of law [see calcutta discount co. ltd. vs . ito : [1961]41itr191(sc) .it was ..... they should be considered as having been earned by individuals. the supreme court held that it was earned by an aop.(3) cit vs. indira balkrishna : [1960]39itr546(sc) the supreme court pointed out as follows :'it is enough for our purpose to refer to three decisions : in re b. n. elias : ..... saraf, learned counsel, argues that the writ applications are to be thrown out on the ground of existence of adequate alternative remedy. he submits that the act provides adequate, alternative, efficacious remedy and without resorting to them the petitioners cannot seek remedy in the writ forum. on the other hand, the learned advocate .....

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