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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 1967 Page 1 of about 48 results (0.022 seconds)

Aug 24 1967 (HC)

Chhotey Lal, Kanpur Vs. Income Tax Officer and anr.

Court : Allahabad

Decided on : Aug-24-1967

Reported in : AIR1968All273; [1968]69ITR709(All)

..... 2, 1950. on january 17 1951 a penalty of rs. 6,000 was imposed on the firm under section 28 of the income tax act 1922 (hereinbelow called the act). the penalty was not paid, and on november 12, 1961 the income tax officer imposed a penalty of rs. 600 for default in payment of the penalty imposed under section 28. the appellant was then asked ..... the same case. mr. justice shah observed thus: 'counsel for the appellant reiving upon mahankali subbarao v. commissioner of income tax, hyderabad : [1957]31itr867(ap) ..... in which it was held that an order imposing penalty under section 28(1)(c) of the indian income tax act upon a hindu joint family after it had disrupted, and the disruption was accepted under section 25a(1) is ..... invalid, because there is lacuna in the act, submitted that a similar lacuna exists in the act in relation to dissolved firms. but whether on the dissolution of a hindu ..... penalty. counsel for the respondent seeks to justify the imposition with the aid of section 46(1) and section 47 of the act section 46(1) provides: 'when an assessee is in default in making a payment of income tax, the income tax officer may in his discretion direct that, in addition to the amount of the arrears, a sum not exceeding that amount shall .....

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Nov 30 1967 (HC)

Agarwal and Co. Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Nov-30-1967

Reported in : [1968]68ITR673(All)

..... above. thus interpreted section 4(3) presents no difficulty in the way of partnership constituted of two or more joint families, getting itself registered under section 26a of the indian income-tax act, and an application which is signed only by the kartas and which specifies their shares only, i.e., the shares of the joint families represented by them only, cannot be ..... adult members were also to be regarded as partners of the partnership formed between two joint families then such a partnership could never be registered under section 26a of the income-tax act and the rules framed thereunder, as the number of adult members in a joint family being fluctuating and their shares being unpredictable so long as the family remained joint, no ..... the following question of law at the instance of the assessee, messrs. agarwal and co. (hereinafter referred to as ' the assessee ') under section 66(1) of the income-tax act, 1922 (hereinafter referred to as the 'act') :' whether on the facts and in the circumstances of the case, registration was rightly refused to the firm on the ground that it violated the provisions of ..... he was bound to do that if the partnership in question was invalid under section 4(2) and (3) of the indian companies act, the income-tax officer would be justified in refusing to register it under section 26a of the income-tax act. he, however, urged a three-fold contention in favour of the assessee-firm. his first contention was that as a partnership between .....

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Sep 07 1967 (HC)

Firozabad Glass and Chemical Industries Ltd. and anr. Vs. Income-tax O ...

Court : Allahabad

Decided on : Sep-07-1967

Reported in : [1969]72ITR775(All)

..... from agra to any other place, it has been clearly stated :' that the central board of direct taxes propose to transfer your case for facility of investigation from income-tax officer, special circle, agra, to the income-tax officer, central circle i, meerut, under section 127 of the income-tax act, 1961.'30. the reason, therefore, given in the show cause notice is ' facility of investigation '. ..... witnesses whose appearance the petitioners wanted to procure for evidence through the income-tax officer were not made available by the latter. reliance is placed upon section 131 of the income-tax act to show that the income-tax officer has the power to procure the attendance of witnesses. in the assessment order the income-tax officer has given the reason why he did not summon those witnesses ..... of natural justice as also of the provisions of section 143(3) of the income-tax act, 1961 (hereinafter referred to as the act). ' we proceed to consider the submissions seriatim.8. the power to transfer a case from one income-tax officer to another is contained in section 127 of the act. that provision, so far as is relevant for our purposes, reads r ' ..... question as to whether the board has to function as a body or its individual members can act for the board.11. the sole purpose and the main function of the act being to consolidate and amend the law relating to income-tax and super-tax, matters relating to the distribution of business amongst the members of the board and its functioning were .....

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Jan 20 1967 (HC)

Rameshwar Prasad Bagla Vs. the Commissioner of Income-tax, U.P., Luckn ...

Court : Allahabad

Decided on : Jan-20-1967

Reported in : AIR1968All88; [1967]65ITR482(All)

..... manchanda, j.1. this is a case stated under section 66(1) of the income-tax act 1922 (hereinafter referred to as the act). the question referred is:'whether on the facts and in the circumstances of the case, the tribunal was right in holding that ..... in mathura prasad v. commr. of income-tax : [1966]60itr428(sc) in these words:'the decision in : (1966)iillj759sc on which reliance was sought to be placed, has no bearing on the question ..... .10. reliance was placed by the learned counsel for the assessee on the decision of the supreme court in piyare lal adishwar lal v. commr. of income-tax delhi : (1966)iillj759sc . no advantage however can be derived by the assessee therefrom in view of it having been explained by the supreme court itself ..... [1959]37itr123(sc) . the facts of two cases can ever be the same as pointed out by the supreme court in abdul kayoom v. commr. of income-tax : [1962]44itr689(sc) 'similarly is not enough because even a single significant detail may alter the entire aspect'. further, in deciding such cases we should avoid ..... assessment of the assessee hindu undivided family. no appeal against that order was filed by the department before the tribunal.4. against the order of the income-tax officer for the relevant assessment year 1953-54, the assessee went up in appeal to the appellate assistant commissioner, who following his decision given in .....

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May 19 1967 (HC)

Sushil Chander Anand Vs. State of U.P. and ors.

Court : Allahabad

Decided on : May-19-1967

Reported in : AIR1969All317

..... wrong assumption. i have already stated earlier that the impugned tax is not a tax on income and that it clearly falls under entry 60 of list ..... contended that it is not quite clear whether the impugned tax would fall under entry 82 of list i or entry 60 of list ii. he further submitted that the adhiniyain conflicts with the indian income tax act and for that reason by virtue of the provisions of article 254 of the constitution the income-tax act would supersede the adhiniyam. the submission is based upon a ..... 2. it is next contended that the present tax being one on income it should be collected by the union ..... been used for charitable purposes, there would be no tax liability under the act. it is, however, well known that in a case of income-tax, once the income accrues to a person, he is liable to pay the tax even though the entire income may have been used for charitable purposes. see commr. of income-tax v. thakar das bhargava : [1960]40itr301(sc) . this circumstance again shows .....

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Mar 31 1967 (HC)

Chitra Cinema Vs. Income-tax Officer, a Ward, Varanasi, and Another.

Court : Allahabad

Decided on : Mar-31-1967

Reported in : [1968]68ITR877(All)

..... interfere with the cinema business.in the circumstances, it is not necessary to consider remaining contentions of the petitioner.the petition is allowed. the order under section 210 of the income-tax act, 1961 and the consequent notice of demand as well as the recovery proceedings pursuant thereto are quashed. as the order under section 210 has been challenged with some delay, there ..... , has obtained a reference to this court arising out of the tribunals appellate order. that reference is still pending.the income-tax officer, 'a' ward, varanasi, has passed an order under section 210 of the income-tax act, 1961, calling upon the petitioner to pay advance tax in the sum of rs. 37,920 for the financial year 1963-64. the order was made on july ..... 30, 1963. it appears from the order that the amount of advance tax was determined on the basis of the total income of the previous year relevant to ..... in the financial year in respect of which the advance tax is being computed. the income-tax and super-tax so calculated are then reduced by the amount of income-tax and super-tax deductible during that financial year in accordance with sections 192 to 195 on any income included in that total income, and the amount of income tax and super-tax so calculated is, subject to clauses (b) and (c .....

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Mar 11 1967 (HC)

income-tax Officer, Gorakhpur Vs. Ram Prasad and Others.

Court : Allahabad

Decided on : Mar-11-1967

Reported in : [1968]70ITR59(All)

..... used in section 44 of the income-tax act covers a hindu undivided family.no doubt section 63, income-tax act, makes a definite mention of hindu undivided family. but section 63, income-tax act, is largely concerned with the mode of service of notice. section 63, income-tax act, does not deal with the basic question whether it is permissible to ..... for assessment after partition of a hindu undivided family. the learned single judge has pointed out that section 25a of the income-tax act does not govern proceedings under the excess profits tax act. considering that the income-tax act contains a special provision for assessment after partition of a hindu undivided family, it is at lest doubtful whether the expression 'association of person' ..... years before the impugned notices were issued.mr. gopal behari points out that section 44 and 63 of the income-tax act have been made applicable to proceeding under the excess profits tax act. sub-section (1) of section 44 of the income-tax act state :'where any business, profession or vocation carried on by a firm or other association of persons has discontinued ..... period, since it was not the firm but the business that was the unit of assessment. as section 44 of the income-tax act was made applicable by section 21 of the excess profits tax act to the latter act, the procedure applicable to an undissolved firm was attracted to a dissolved firm, and the partners continued to be liable jointly .....

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Dec 18 1967 (HC)

Commissar of Income-tax, U. P. Vs. Sarya Sugar Mills (P.) Ltd.

Court : Allahabad

Decided on : Dec-18-1967

Reported in : [1968]70ITR109(All)

..... is no dispute between the parties that the deduction cannot be claimed under any of the clauses of sub-section (2) of section 10 of the indian income-tax act, 1922. the question is whether the loss should be deduced in computing the profits under sub-section (1) of section 10. as to that, it ..... when it had been put into a cycle of movement invoked in the carrying on of the business. the distinction drawn by the supreme court in commissioner of income-tax v. nainital bank ltd. is relevant here. the nainital bank ltd. a public limited company, carried on the business of banking. at 7 oclock of ..... ordinary principles of commercial trading....'the principle was declared by the privy council in pondicherry railway co. v. commissioner of income-tax, to be of general application also to cases arising under the indian income-tax law.the law governing a claim to deduction under sub-section (1) of section 10 was clearly enunciated by the ..... supreme court in badridas daga v. commissioner of income-tax in the following terms.'.... when a claim is made for a deduction for which there is no specific provision in section 10(2), whether it ..... similar on facts to the instant case, was considered by the patna high court in motipur sugar factory ltd. v. commissioner of income-tax and it was held that the theft of funds of the company entrusted to an employee for the purpose of distribution among sugarcane growers .....

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Jan 20 1967 (HC)

Ajodhya Prasad Tara Chand Khekra Vs. Commissioner of Income-tax, Luckn ...

Court : Allahabad

Decided on : Jan-20-1967

Reported in : [1967]66ITR576(All)

..... have to be given a very wide meaning. even for the purpose of section 10(2) (vib), as it stood at relevant time and before the income-tax act of 1961, wherein by section 33, which corresponded to the old section 10(2) (vib), a specific provision was added excluding office appliance or a ..... manchanda j. - this is a case stated under section 66(1) of the indian income-tax act, 1922 (hereinafter referred to as the act). the question referred is :'whether the assessee is entitled to development rebate on the 50 new kolhus added during the relevant previous ..... , that development rebate should have been allowed on the additional kolhus and the kharad machines. the appellate assistant commissioner upheld the assessees contention observing :'the income-tax officer has not given any reason why development rebate has not been allowed. the assessee has created proper reserve. hence development rebate is allowed on this ..... any support from the provisions of section 12(3) of the act and not section 12 of the act.the view we are taking finds some support from the decisions of madras and bombay high courts. in fomra brothers v. commissioner of income-tax where certain cars were being hired out by an agent of ..... 12(3) of the act when read with section 56(2) (ii). the latter makes it abundantly clear that the income from machinery, plant or furniture, belonging to the assessee and let on hire is only to be assessed under other sources 'if the income is not chargeable to income-tax under the head profits .....

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Mar 05 1967 (HC)

Commissioner of Income-tax U. P. Vs. Lala Girjesh Bahadur Pal.

Court : Allahabad

Decided on : Mar-05-1967

Reported in : [1968]68ITR649(All)

sahai j. - this reference under section 66(1) of the indian income-tax act, 1922 (hereinafter referred to as 'the act'), has been made at the instance of the commissioner of income-tax, u. p., lucknow, by the income-tax appellate tribunal, allahabad bench, allahabad (hereinafter referred to as 'the tribunal'). the question referred to this court for its opinion reads :'whether, on the facts and in ..... the circumstances of the case, the tribunal acted rightly in holding that the sum of rs. 64,020 ..... was not assessable as income of the assessee in the assessment ..... a compromise decree was passed which contained the following recital :'this whole amount has been satisfied by the simple mortgage in favour of plaintiffs sons dated february 8, 1956.'the income-tax officer taxed the assessee on rs. 64,020, the amount which had accrued as interest to the assessee on the sum advanced to messrs. m. k. m. o. sugar mills .....

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