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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1958 Page 1 of about 43 results (0.074 seconds)

Aug 11 1958 (HC)

Chaganti Raghava Reddy Vs. State of Andhra (Now Andhra Pradesh) Repres ...

Court : Andhra Pradesh

Decided on : Aug-11-1958

Reported in : AIR1959AP631

..... . this is not a pure question of law. we have no material as to whether the orders of assessment were subjected to appeals and reference under section 66 of the income-tax act and when they became final. this requires investigation and there is no material upon which this could be disposed of. 7. in the result, the appeals are dismissed with costs ..... . if moneys belonging to the assessee are available. 6. lastly, mr. suryanarayana murthy sought to raise a point of limitation. his argument is that since section 46 of the indian income-tax act prescribes a period of one year the application ought to have been dismissed as these applications have been filed beyond one year. it is not necessary to consider the validity ..... 151 c. p. c. for obtaining a decree for a debt due to it. there was also another plea that the assessments being under section 23 clause 4 of the income-tax act to the best judgment and not being on merits, it was in the nature of a penalty arising out of the misdeeds of the second respondent and consequently the sons ..... -1 and a-2 being the assessment orders for the years 1947-48 and 1948-49 and ex. a-3, order under section 28(1)(b) of the income-tax act. the application of the sales tax department was e, a. 457 of 1954 claiming rs. 7766-10-0. 2. there was opposition from the decree-holder on the ground that as regards the .....

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Jul 15 1958 (HC)

Edara Venkaiah and ors. Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Decided on : Jul-15-1958

Reported in : [1959]35ITR24(AP)

..... jaganmohan reddy, j.1. this writ petition seeks to have the orders of the commissioner of income-tax, hyderabad, passed in revision under section 33a of the income-tax act, quashed and prays for suitable directions that the amounts of rs. 8, 449 for 1947-48 ..... is not necessary for the commissioner to give full and sufficient reasons for rejecting the revision petitions. in the counter filed by the income-tax officer, s. i. b., on behalf of the respondent, it was submitted that the petitions are liable to be dismissed for ..... commissioner in exercise of his revisional powers has not considered the main contention raised by him in his revision petition, viz., that the income-tax officer as well as the appellate assistant commissioner had not treated the turnover of the head office and the branch offices as one unit, ..... with this power, their lordships of the privy council in commissioner of income-tax v. tribune trust held that this power intended to provide administrative machinery by which the higher executive officer may review the acts of his subordinates and take the necessary action upon such review. lord ..... acted judicially and stated that he had considered the contentions of the petitioner, and found no merit in them. even on the merits, it was submitted, that the petitioner had not availed himself of a remedy provided under the law, namely, an appeal to the appellate tribunal and consequently, he cannot invoke the jurisdiction on the ground that the commissioner of income-tax .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills Vs. Commissioner of Income Tax and anr.

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : [1959]36ITR337(AP)

..... . there is a clear distinction, both in the hyderabad income-tax act and the indian income-tax act, between tax and penalty and special provisions have been inserted in these acts relating to the recovery by this procedure. while sections 57 and 58 of the hyderabad income-tax act, corresponding to sections 45 and 46 of the indian income-tax act, deal with the recovery of tax payable of a notice of demand, section 59 ..... point of view.7. it appears to us that on a reference to the high court under section 82(1) and (2) of the hyderabad income-tax act corresponding to section 66(1) and (2) of the indian income-tax act the high court is bound to decide the question of law referred to it under sub-section (5) after which the appellate tribunal is enjoined ..... . the following questions were referred by the tribunal to the high court :'(1) whether the notice under section 46(1) of the hyderabad income-tax act was validly issued ?(2) whether the notice under section 46(1) of the hyderabad income-tax act was validly served upon the assessee ?(3) if the answer to the question (1) and (2) is in the negative, whether the assessee ..... trust corporation ltd. where their lordships of the privy council held :'the high court has no jurisdiction under section 45(g) of the specific relief act to direct the commissioner under the income-tax act to refund a tax paid.the court cannot claim even in appearance to command the crown, and where and obligation is cast upon the principal the court cannot enforce it .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills, Secunderabad Vs. Commissioner of Income Tax ...

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : AIR1959AP263

..... is a clear distinction, both in the hyderabad income-tax act and the indian income-tax act, between tax and penalty and special provisions have been inserted in these acts relating to the recovery by this procedure. while sections 57 and 58 of the hyderabad income-tax act, corresponding to sections 45 and 46 of the indian income-tax act, deal with the recovery of tax payable on a notice of demand, section 59 corresponding ..... point of view.8. it appears to us that on a reference to the high court under section 82 (1) and (2) of the hyderabad income-tax act corresponding to section 66 (1) and (2) of the indian income-tax act the high court is bound to decide the question of law referred to it under sub-section (5) after which the appellate tribunal is enjoined ..... . the following questions were referred by the tribunal to the high court:(1) whether the notice under section 46(1) of the hyderabad income-tax act was validly issued?(2) whether the notice under section 46(1) of the hyderabad income tax act was validly served upon the assessee ?(3) if the answer to the questions (1) and (2) is in the negative, whether the assessee ..... 1936 pc 269) where their lordships of the privy council held:'the high court has no jurisdiction under section 45(g) of the specific relief act to direct the commissioner under the income tax act to refund a tax paid. the court cannot claim even in appearance to command the crown, and where an obligation is cast upon the principal the court cannot enforce it .....

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Mar 14 1958 (HC)

Polisetti Subbaraidu and Co., Chirala Vs. Commissioner of Income-tax, ...

Court : Andhra Pradesh

Decided on : Mar-14-1958

Reported in : AIR1959AP166

..... made on the baste of a flat rate is legal? and4. to what extent can the income tax authorities disclose particulars on which they base their assessment without contravening the provisions of the indian income tax act?5. the income-tax officer, as has been shown above rejected the accounts of the assessee, and proceeded to determine ..... extent of profits on the basis of the result of his enquiries. the proviso to section 13 of the income tax act empowers the income-tax officer to assess the profits, on such basis and in such manner as he thinks proper where ha conies to the conclusion that the ..... the substance of the private enquiry. it the tribunal thinks that for further enquiry the case should go to the income-tax officer, it might send it to the income-tax officer to act up to the directions of this court. the department would also be entitled to rebut the evidence the assessee may ..... the placing on record a note of the results of such enquiry are essential to sustain an ex parte assessment.if the income-tax officer proposes to act upon, information collected by him independently on private enquiries, he should disclose to the assessee the nature of that information to rebut it ..... and fairplay. natural justice demands that he should draw the attention of the assessee to the particular case, the authority had in view. the income-tax authority is not competent to make a random assessment based on his private enquiries which may not be revealed to the assessee. local enquiry and .....

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Dec 12 1958 (HC)

Chennuru Venkataramanaiah Chetty and Bros. Vs. Income Tax Officer

Court : Andhra Pradesh

Decided on : Dec-12-1958

Reported in : [1959]37ITR533(AP)

..... in pursuance of the notice issued to the petitioner in respect of the assessment year 1947-48 under notice issued under section 28 of the indian income-tax act (xi of 1922). the section 28 of the indian income-tax act on march 21, 1952, and the assessment in respect of those years was completed on the same date, i.e., on march 21, 1952. the ..... because of the orders of the appellate assistant commissioner cancelling the order of penalty. while observing so, the learned judge also stated that section 31(3) (b) of the indian income-tax act provided for appeal to the appellate tribunal against such an order and that no action was taken under sub-section (2) of section 33. under those circumstances, it was held ..... had deliberately failed to disclose it and this was on 23rd january, 1941. on the subsequent day, a notice under section 28(3) of the indian income-tax act was served on him to show cause why penalty should not be imposed. the contention that was raised was that the notice under sub-section (3) of section 28 ought ..... question raised in that case was whether the imposition of the penalty without notice being served under section 28(3) of the indian income-tax act was valid, and as notice was not served as required by law, it was held that the imposition of penalty by the commissioner was invalid. the question now under consideration .....

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Feb 08 1958 (HC)

Murali Krishna Rice Mill Vs. Additional Income Tax Officer

Court : Andhra Pradesh

Decided on : Feb-08-1958

Reported in : [1959]36ITR239(AP)

..... assessment on the ground of want of jurisdiction.5. the petitioner has relied upon a decision of the calcutta high court in commissioner of income-tax v. bhim chandra ghosh as supporting his construction of section 44 of the income-tax act and has argued that if that decision was followed the assessment cannot stand. for the department has however brought to my notice two ..... , tenali. on a consideration of these decisions, i find that there can be two possible views on the construction of section 44 of the income-tax act. therefore the want of jurisdiction, which according to the learned counsel for the petitioner gives jurisdiction to this court to quash the assessment order itself at this stage, cannot be ..... need be, from the orders of the appellate assistant commissioner, the petitioner has a right of appeal to the income-tax appellate tribunal. he has a further right under section 66(1) of the income-tax act to ask for a reference to the high court. the act thus provides a hierarchy of tribunals where the petitioner can agitate his contentions. mr. ranganathachari, however, has submitted ..... not have treated the petitioner as a defaulter and that he should have stayed the collection of tax till the disposal of the appeals pending before the appellate assistant commissioner of income-tax.3. mr. ranganathachari has contended that the construction of section 44 of the income-tax act by the respondent is wrong and that it is a clear case of absence of jurisdiction apparent .....

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Apr 14 1958 (HC)

Vuppala China Sambamurthy and ors. Vs. the Addl. Income-tax Officer, V ...

Court : Andhra Pradesh

Decided on : Apr-14-1958

Reported in : AIR1959AP174; [1960]38ITR685(AP)

..... or final one. the answer to this depends upon the interpretation of section 23b of the indian income-tax act. section 23-b recites:'(1) the income-tax officer may at any time after the receipt of a return made under section 22, proceed to make in a summary manner, a provisional assessment of the ..... relevant for the purpose of this enquiry. one is whether the order can be said to have teen made under section 23-b of the indian income-tax act (hereinafter called the act) and whether section 35 of the act is attracted to the instant case.3. the first problem to be solved is whether the assessment made in the year 1951 is a provisional ..... assessment provisionally subject to it being reopened when the final assessment of the firm was made, having succeeded in making the department act upon his assurance he wants to turn round and question the legality of the order of the income-tax officer for which he was himself responsible. in such circumstances, it would be a perverse exercise of jurisdiction under article 226 ..... this argument is admissible. it is not by virtue of section 35 that the department is empowered to levy the income-tax. the charging sections are sections 3 and 4 of the act and it is by force of these provisions that the concerned officers are competent to low the income-tax. the other sections only provide a machinery for quantifying the liability and the .....

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Feb 12 1958 (HC)

Haji Wali Mohamed Haji Moosa Saya Vs. the Commissioner of Income Tax, ...

Court : Andhra Pradesh

Decided on : Feb-12-1958

Reported in : AIR1959AP364; [1959]37ITR538(AP)

..... 1357 f.?'dealing with this question we had on the analogy of section 3 of the hyderabad income-tax act which is similar to section 3 of the indian income-tax act observed at page 227 as follows : --'..... .this basis of assessing income was changed by the indian income-tax act 1922 when tax in the language of lord porter delivering the judgments of the judicial committee in the indian ..... devolve on the component members.7. learned advocate for the assessee sought to contend that as there was a difference between section 78 of the hyderabad income-tax act and section 63 of the indian income-tax act, the service of notice on any one individual partner is not sufficient service for assessing the partnership. this argument is not really relevant for the determination of ..... were properly served is they were served on a person holding a power of attorney from a member of the defunct association; that under section 56 of the hyderabad income-tax act all the members have a joint and several liability and that the tribunal was not satisfied that there was sufficient cause for not filing the return or producing the account ..... circumstances, please note that if the return is not filed on or before the 25th august, 1951, the assessment will be completed under section 31 (4) of the hyderabad income-tax act.'on 25-8-1951 the assessee raised certain contentions as follows :'(a) the defunct business of messrs. haji walimahomed haji moosa saya was controlled and managed with full responsibility by .....

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Mar 27 1958 (HC)

G.M. Chenna Basappa Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Decided on : Mar-27-1958

Reported in : AIR1959AP368; [1958]34ITR576(AP)

..... answered by us. a question of law can be said to arise out of an order of the appellate tribunal within the meaning of section 66(1) of the indian income-tax act. in other words, the order of the tribunal should disclose that point of law was raised before the tribunal. if such a question is not raised before, the tribunal, it ..... be sustained on the facts in the statement of the case by the tribunal. there is ample authority for this proposition. see abboy chetty v. commissioner of income-tax, madras : [1947]15itr442(mad) and commissioner of income-tax v. modern theatres ltd., salem : [1951]20itr588(mad) .7. in the above circumstances, the question is answered in the affirmative and against the assessee. the ..... reference has to be rejected.6. that apart, there is a very substantial reason for rejecting this reference. the objection as presented before us was not raised either before the income-tax officer or the appellate assistant commissioner. both the officers determined the question bearing on the genuineness of these entries. the stand taken before the tribunal was that certain intangible additions ..... undisclosed profits of the business carried on by the assessee. the learned judges answered it in the affirmative, distinguishing : [1953]23itr301(patna) cited on behalf of the assessee since the income-tax officer had not, after making an estimate of the profits of the business and making an addition to the und;sclosed book profits, added a further sum 'as undisclosed profits .....

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