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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 1958 Page 1 of about 16 results (0.030 seconds)

Aug 26 1958 (HC)

Joti Prasad Agarwal and ors. Vs. Income Tax Officer (B) Ward Mathura

Court : Allahabad

Decided on : Aug-26-1958

Reported in : AIR1959All456; [1959]37ITR107(All)

..... . the income-tax act has entrusted to the income-tax officer the decision of the facts and the law to decide whether the provisions of section 34 are applicable; 2. the exigencies of the state require that there should ..... nayar, . the punjab high court, in that case, was dealing with the question whether a writ of certiorari could issue in respect of proceedings taken by an income-tax officer under section 34 of the income-tax act and, when summarising its conclusions at about the end of the judgment, one of the learned judges of that court held that the principles applicable were '1 ..... on account of which we think that this petition must succeed. the third point raised by learned counsel is that, under section 3 of the income-tax act, income-tax is charged for a particular year in respect of the total income of the previous year of every individual, hindu undivided family, company and local authority, and of every firm and other association of persons or ..... appeal to us. the first ground was that, in fact, there was no association of persons within the meaning of that expression as used in section 3 of the indian income-tax act because the association was not a voluntary association formed by the petitioners and other members but was an association in which they all joined under compulsion.this argument could not .....

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Jan 06 1958 (HC)

L.R. Brothers Vs. the Agricultural Income-tax Board, U.P., Lucknow and ...

Court : Allahabad

Decided on : Jan-06-1958

Reported in : AIR1958All528; [1960]39ITR687(All)

..... sought to raise were identical.2. the appellant is a firm which carries on business of supplying seeds and plants at saharanpur. the appellant was assessed to agricultural income-tax under the u. p. agricultural income-tax act, 1949. it was not found assessable for the year 1947-48 but was assessed for the years 1948-49, 1949-50, 1950-51, 1951-52 and 1952 ..... is not entitled to do.17. learned counsel for the respondent pointed out in this connection that unlike section 33 of the income-tax act section 22 of the agricultural income-tax act does not contain the word, 'subject to the provisions of this act'. on that basis he argued that the revisional powers of the board of revision could not be subject to the provisions of ..... section 25. it is difficult to accede to this contention.it cannot be said that the powers of the commissioner under section 33 of the income-tax act would not be subject to the other provisions of the act if those words had not been there in the section. the words appear to have been put in there only as a matter of abundant ..... actually amended.8. the main contention pressed in appeal is that the revisional powers of the board of revision under section 22 of the agricultural income-tax act are subject to the provisions of section 25 of the act and after the expiry of the period of limitation mentioned in the latter section it was not open to the board of revision, in the .....

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May 12 1958 (HC)

Allah Bux Vs. Ratan Lal Jain

Court : Allahabad

Decided on : May-12-1958

Reported in : AIR1958All829; [1958]9STC699(All)

..... they might be and the section did not prevent an assessee from disclosing the contents of the documents referred to in section 54 of the indian income-tax act.27. a full bench of the madras high court in the case of ramrao v. venkattaramaiyya : air1940mad768 , has also taken the view that ..... holding that the use of the word 'confidential' did not debar the assessee from producing any of the documents mentioned in section 54(1) of the income-tax act in a court of law. we might mention in this connection two cases of this court, namely, suraj narain v. jhabbu lal : air1944all114 and naim ..... they do not fall within the exceptions mentioned in sub-section (2) of section 23 of the sales tax act.25. the very fact that the legislature, while enacting section 54(1) of the income-tax act, in spite of the use of the word 'confidential', considered it necessary to lay down a prohibition ..... very important points of difference between the two sections, though the language of section 23(1) of the sales tax act appears to have been borrowed from section 54(1) of the indian income-tax act. the two important points of difference are that section 54(1) includes within its ambit all particulars contained ..... was a deliberate one.24. the second important difference between the two provisions is that in section 54(1) of the income-tax act the legislature, after saying that the documents mentioned in it shall be treated as confidential, proceeds to say 'and notwithstanding anything contained in the indian .....

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Dec 24 1958 (HC)

In Re: Sri H.P. Chaudhari

Court : Allahabad

Decided on : Dec-24-1958

Reported in : AIR1959All472

..... the meaning of this proviso and is accordingly entitled to be enrolled. it is common ground that officers of the income-tax department perform judicial duties and that proceedings before them under section 37 of the income-tax act are judicial proceedings.the argument for sri chaudhri, which has been ably advanced by sri r. s. pathak, ..... entered the service of the government of india in the income-tax department he was an income-tax officer for eighteen years and later was appointed successively to the offices of assistant income-tax commissioner and commissioner of income-tax.for some time he was a member of the income-tax investigation commission and for the last eighteen months of his ..... the context in which it is used. it is not, for example, used in the same sense as in the corrupt and illegal practices prevention act, 1883, where it is defined as including the office of a justice of the peace, and in article 217 of the constitution where the holding ..... ground that he is not duly qualified.3. rule 1 of the rules made by the bar council under section 9 of the indian bar councils act prescribes generally the qualifications for enrolment but to this rule there are a number of provisos of which the first, so far as it is relevant ..... it is in substantially the same form as the proviso for which it was substituted and which came into operation when the government of india act, 1935, was in force, and we think that there can be no real doubt that the framers of the proviso had, when drafting it, .....

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Dec 18 1958 (HC)

Chaturbhuj and Co. Vs. Commissioner of Income-tax, U.P.

Court : Allahabad

Decided on : Dec-18-1958

Reported in : [1959]36ITR386(All)

..... without any material or evidence. the tribunal rejected that application. thereupon the assessee moved this court under section 66(2) of the income-tax act and the court directed the tribunal to state the case after framing the question as reproduced above. the statement of the case has now been received and we have heard ..... tribunal which upheld the decision for adding these amounts to the profits of the assessee firm and dismissed the appeal. the appellant moved the income-tax appellate tribunal under section 66(1) of the income-tax act to state the case to this court on the ground that the decision for holding that these two items represented taxable profits of the assessee was given ..... amounts in question. they were admittedly owned by the assessee and the only question that fell our determination was whether being amounts belonging to the assessee, they were revenue income liable to income-tax. for that purpose, the source from which the assessee had received those amounts had to be determined. on the question of determination of the source, the burden was ..... to the assessee. in this connection, learned counsel for the department ruled very greatly on a very recent decision of the supreme court in govindarajulu mudaliar v. commissioner of income tax. having carefully examined the decision of their lordships of the supreme court, we find that the principle which the learned counsel for the department wanted to be deduced from that .....

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Jan 02 1958 (HC)

Raja Jagdish Pratap Pd. Sahai Vs. the State.

Court : Allahabad

Decided on : Jan-02-1958

Reported in : [1958]34ITR426(All)

..... . the questions arose in the course of two applications in revision before the board and the reference has been made under section 24(1) of the u.p. agricultural income-tax act. the circumstances in which the reference has been made can be stated very shortly.the assessee was the taluqdar of the deara estate in the district of sultanpur, and in ..... referred two questions to this court, namely :'(1) whether the price received on the sale of stray fruit bearing trees and grove trees is income ?(2) whether it is an agricultural income assessable under the u.p. agricultural income-tax act ?'the principal contention on behalf of the assessee in this court is that in the circumstances of this case the price received by the ..... case of commissioner of income-tax, bengal v. shaw wallace & co., sir george lowndes delivering the judgment of the privy council said :'income, their lordships think, in this act' - that is the indian income-tax act - 'connotes a periodical monetary return coming in with some sort of regularity, or expected regularity, from definite sources ..... assessee on the sale of the trees and groves was not income at all; and we think that that contention is right. in the well known .....

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May 16 1958 (HC)

Babu Ram and ors. Vs. State

Court : Allahabad

Decided on : May-16-1958

Reported in : AIR1958All838; 1958CriLJ1446

..... of sri misra in regard to section 193 sub-s. (2) of the criminal procedure code. the supreme court held in favour of the constitutionality of section 5(7-a) of the income tax act even though the authority exercising the powers under that section was of a quasi judicial nature. it follows, therefore, that the power, which under section 193 (2) cr. p. c ..... consideration of the other decisions cited by learned counsel is no longer necessary. in the case of panna lal binjraj (g), the constitutionality of section 5 (7-a) of the income tax act, 1922, was challenged on the ground of discrimination akin to that raised in the present case. the relevant portion of the said section runs as follows :--'5(7-a); the ..... may also be remembered that this power is vested not in minor officials but in top ranking authorities like the commissioner of income tax and the central board of revenue who act on the information supplied to them by the income tax officers concerned.'this power is discretionary and not necessarily discriminatory and abuse of power cannot be easily assumed where the discretion is vested ..... for the simple reason that even after such transfer the cafe is dealt with under the normal procedure which is prescribed in the act. the production and investigation of the books of account, the enquiries to be made by the income tax officer and the whole of the procedure as to assessment including the further appeals after the assessment is made by the .....

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Aug 05 1958 (HC)

Hari Das Mundhra Vs. the State

Court : Allahabad

Decided on : Aug-05-1958

Reported in : AIR1959All82; 1959CriLJ113

..... sc) .40. the case of : [1957]1scr233 , was also a case challenging the validity of section 5 sub-section (7-a) of the income tax act and it was held in that case that it did not violate article 14 of the constitution and did not impose any unreasonable restrictions on the fundamental right ..... appeal to the appellate authority and approach to the high court and ultimately to the supreme court as provided in the act, that section 64 (1) and (2) of the income tax act did not give absolute right to an assessee to be assessed, at a particular place but it was circumscribed by the ..... exigencies of tax collection and could be negatived as it had been in cases before the commissioner of income-tax, and that the power which was thus ..... time. this order is calculated to inflict considerable inconvenience and harassment on the petitioner. its books of account will have to be produced before the income-tax officer, special circle, ranchi, a place hundreds of miles from calcutta, which is its place of business. its partners or principal officers will have ..... after such transfer the case is dealt with under the normal procedure which is prescribed in the act. the production and investigation of the books of account the enquiries to be made by the income-tax officer and the whole of the procedure as to assessment including the further appeals after the .....

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Jan 14 1958 (HC)

Haji Abdul Shakoor Vs. the Rent Control and Eviction Officer, Kanpur a ...

Court : Allahabad

Decided on : Jan-14-1958

Reported in : AIR1959All440

..... coparceners. the decision to disrupt the family is taken reluctantly and the sole motive is to reduce the rate of tax on the individual members--to evade the income-tax act, in one sense. but the partition is a valid transaction provided it has been acted upon, and the 'motive' of the coparceners is irrelevant. the parties have kept the transaction out of the mischief ..... could give many examples of cases where a citizen can legitimately make arrangements or reduce his obligations under a statute or avoid them altogether. the steep rise in the income-tax and super-tax in recent years has compelled many hindu joint families to resort to partition.this is usually effected by a deed of partition, followed by a division of the assets ..... these earlier statements made by him and left it to the court to discover them. this is not the conduct of a frank and candid petitioner. in rex v. kensington income-tax commr., 1917-1 kb 486, lord cozens-hardy quoted with approval the headnote of another case, dalglish v. jarvie, (1850) 2 mac and c 231, decided by lord langdale and ..... commissioners v. duke of westminster, 1936 ac 1 at p. 19, cord tomlin observed,'every man is entitled, if he can, to order his affairs so that the tax attaching under the appropriate acts is less than it otherwise would be.'it was observed by lord cranwortli, l. c. in edwards v. hall, (1856) 25 lj ch 82 at p. 84 :'i .....

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Sep 25 1958 (HC)

Kalka Prasad Vs. State

Court : Allahabad

Decided on : Sep-25-1958

Reported in : AIR1959All698; 1959CriLJ1264

..... large amount of money belonging to his employer but also in defence he tried to make out that his employer was evading payment of income tax and sales tax by not maintaining his accounts correctly. the appellate court has not acted arbitrarily in refusing to release him on probation and i would not be justified in interfering in revision.5. the application is dismissed .....

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