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Judgment Search Results Home > Cases Phrase: income tax act Court: chennai Year: 1965 Page 8 of about 107 results (0.050 seconds)

Dec 10 1965 (HC)

Commissioner of Gift-tax Vs. N.S. Getti Chettiar

Court : Chennai

Decided on : Dec-10-1965

Reported in : (1966)2MLJ112

..... joint family as such cannot be avoided. by a fiction the joint family is continued under both sections, section 25-a of the income-tax act and section 20 of the gift-tax act, even though there had been a partition, till the family properties are divided and a record is made to that effect. it is ..... a sum of rs. 34,00,000. the question that arose was whether g's family was entitled to depreciation of the factory under the indian income-tax act on the amount of rs. 34,00,000 the depreciation not having been allowed for any earlier part. in holding that the depreciation allowance ought to ..... partition of joint family property did not constitute a transfer of assets, direct or indirect, within the scope of section 16(3)(a)(iv) of the income-tax act. the bench observed:obviously no question of transfer of assets can arise when all that happens is separation in status, though the result of such severance in ..... divided in definite portions among the members and recorded by the officer.29. section 25-a of the income-tax act, 1922, is more or less analogous to section 20 of the gift-tax act. section 25-a enables the income-tax officer to make an enquiry when it is claimed that a partition had taken place in a hindu ..... the officer makes a record as to the fact of partition. an attempt was made to distinguish section 20 of the gift-tax act from section 25-a of the income-tax act on the ground that there is no provision corresponding to section 25-a(3). it was submitted that a declaration by the gift .....

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Feb 15 1965 (HC)

A. S. K. Rathnaswamy Nadar Firm Vs. Commissioner of Income-tax, Madras ...

Court : Chennai

Decided on : Feb-15-1965

Reported in : [1965]58ITR312(Mad)

..... court was delivered byp. chandra reddy c.j. - the two questions that call for decision in this reference under section 66(1) of the indian income-tax act are framed in the following word :'(1) whether, on the facts and in the circumstances of the case, the disallowance of the salary of the ..... for a period of three years at a fixed salary of rs. 6,000 per annum.the income-tax officer considered that this claim offended against the provision of section 10(4)(b) of the act since kathiresa nadar was a partner of the firm. on appeal by aggrieved assessee the appellate assistant ..... hindu family was a partner of messrs. a. s. k. rathnaswamy nadar firm, justifiable under section 10(4)(b) of the indian income-tax ac ?'in computing the income of the partnership the assessee claimed the deduction of rs. 6,000 paid as salary to one of its partners by name kathiresa nadar. ..... partnership. the learned judges were unconcerned with the applicability of section 10(4)(b) of the act. we cannot, therefore, derive much assistance from these two decided cases. gurunath v. dhakappa v. commissioner of income-tax is of the same category and does not help us in finding a solution to the problem ..... rendered by is beyond the pale of section 10(4)(b) of the act, our attention has been drawn by mr. srinivasan to two decision of this court, knightsdale estate v. commissioner of income-tax and mathew abraham v. commissioner of income-tax. we do not think that these pronouncements tough the question we are called .....

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Feb 01 1965 (HC)

Murali Santaram and Co. (Madras) Private Ltd. Vs. Commissioner of Inco ...

Court : Chennai

Decided on : Feb-01-1965

Reported in : [1966]59ITR482(Mad)

that an appeal under section 66a(2) of the income-tax act is not competent against an order of this high court dismissing an application under section 66(2) of the act has been decide by this court in omar salay mohammed sait v. commissioner of income-tax. learned counsel suggests that the word 'reference' has not been defined and it should include an 'application to refer' and, so construed, the order of this court dismissing such an application would be a judgment for the purpose of section 66a(2). we are unable to agree. section 66(5) deals with a judgment of the high court on a reference made under either section 66(1) or section 66(2) and it is such a judgment that is contemplated by section 66a(2). in our view, an appeal does not lie and we dismiss the petitions with costs. counsels fee rs. 150. (one set).petitions dismissed.

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Dec 10 1965 (HC)

Commissioner of Gift-tax, Madras Vs. N. S. Getti Chetttiar.

Court : Chennai

Decided on : Dec-10-1965

Reported in : [1966]60ITR454(Mad)

..... joint family as such cannot be avoided. by a fiction the joint family is continued under both the sections, section 25a of the income-tax act and section 20 of the gift-tax act, even though there had been a partition, till the family properties are divided and a record is made to that effect. it is ..... it is divided in definite portions among the members and recorded by the officer.section 25a of the income-tax act, 1922, is more or less analogous to section 2 of the gift-tax act. section 25a enables the income-tax officer to make an enquiry when it is claimed that a partition had taken place in the a ..... for a sum of rs. 34,00,000. the question that arose was whether gs family was entitled to depreciation of the factory under the indian income-tax act on the amount of rs. 34,00,000, the depreciation not having been allowed for any earlier part. in holding that the depreciation allowance ought to ..... partition of joint family property did not constitute a transfer of assets, direct or indirect, within the scope of section 16(3)(a)(iv) of the income-tax act. the bench observed :obviously no question of transfer of assets can arise when all that happens is separation in status, though the result of such severance ..... the officer makes a record as to the fact of partition. an attempt was made to distinguish section 20 of the gift-tax act from section 25a of the income-tax act on the ground that there is no provision corresponding to section 25a(3). it was submitted that a declaration by the gift .....

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Oct 19 1965 (HC)

N. S. S. Sokkalingam Chettiar and Co. Vs. Commissioner of Income-tax, ...

Court : Chennai

Decided on : Oct-19-1965

Reported in : [1966]60ITR671(Mad)

..... with the terms of the partnership instrument. this view of the tribunal is now challenged before us.section 26a of the income-tax act prescribes the procedure for registration of firms. the application shall be made to the income-tax officer on behalf of any firm constituted under the instrument of partnership specifying the individual shares of the partners for registration for ..... the purposes of this act and any of other enactment for the time being in force relating to income-tax. section 26a(2) provides that the application shall be made in the manner prescribed by the rules according to the rule ..... ground that the partnership deed placed restrictions on the powers of the other partners and those restrictions reduced the other partners to the position of mere dummies. the income-tax appellate tribunal considered the restrictions placed on the other partners and found that those restrictions were not sufficient for refusing registration. we are therefore not concerned with those ..... restrictions.the income-tax appellate tribunal refused registration on the ground that there was no provision in the partnership deed entitling partners nos. 3 and 4 to anything more than a share .....

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Nov 23 1965 (HC)

M. Ranganatha Sastri and Another (Executors to the Estate of the Late ...

Court : Chennai

Decided on : Nov-23-1965

Reported in : [1966]60ITR783(Mad)

..... enjoyment of the property. equally, in our opinion, the revenue cannot rely on the circumstance that the deceased included the rental income from the properties covered by the gift in the returns of his income for purposes of income-tax. section 16(3)(a)(iii) of the income-tax act, 1922, requires that the income from property within the purview of that provision should be included in the ..... income of the husband. it may be that the form of return prescribed does not provide a column for the assessee to indicate ..... the particulars in relation to such rental income. but that does not seem to affect the ..... for purposes of income-tax. it appears that when one of these houses was released by the collector in july, 1949, the deceased was treated as the owner and the accommodation controllers order dated november 15, 1950, releasing the other house under the provisions of the madras buildings (lease and rent control) act, also proceeded on the basis that the deceased was the .....

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Jan 19 1965 (HC)

The Commissioner of Wealth Tax, Madras Vs. G.D. Naidu

Court : Chennai

Decided on : Jan-19-1965

Reported in : AIR1966Mad74; [1965]58ITR301(Mad); (1965)1MLJ539

..... it seems to us that both in fact and in law, the settlement at rs. 6.50 lakhs put an end to the old claim under the income-tax act and brought into existence a new claim altogether. if the provision that if default occurred, the settlement would be void and the government would be restored to ..... rs. 6.50 lakhs. the settlement as far as we can see is not the result of the application of any provision of the income-tax act. it is nothing more than an executive act by which the government, in view of the impossibility of recovering the total amount demanded, was willing to accept a lesser amount, and ..... a suit, for, to our mind, this is not an order made under any of the provisions of the income-tax act, and would not consequently arm the government with any powers of recovery under the act. the correct view to take appears to us to be that this debt came into existence on the date of ..... came into existence, but since the settlement was not one which could be traced to any provisions of the act, it was not one under the act at all, that is to say, it was not an income-tax liability in the form it took, so that whether it was outstanding for more than 12 months or not ..... or interest payable in consequence of any order passed under or in pursuance of this act, or by any law relating to taxation of income and profits, or the estates duty act, 1955, the expenditure tax act 1957, or the gifts tax act 1958--(a) which is outstanding on the valuation date and is claimed by the assessee in appeal, .....

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Jul 13 1965 (HC)

K.S. Gopalaswami Iyer and ors. Vs. the Sales Tax Appellate Tribunal an ...

Court : Chennai

Decided on : Jul-13-1965

Reported in : [1965]16STC854(Mad)

..... assessment order was made, the assessment order was bad from its very inception and that was a mistake apparent from the record within the meaning of section 35 of the income-tax act.5. the supreme court in mahendralal v. state of uttar pradesh : air1963sc1019 , had to consider the effect of unconstitutionality. it is observed herein that a declaration of unconstitutionality brought ..... tax levied in excess. this application was rejected by the income-tax officer and in the further revision to the commissioner, the commissioner held that the invalidity of the levy ..... by the appellate tribunal in due course. in some other cases (to which the petitioner was not a party) the levy of this additional tax was challenged as invalid and the challenge was sustained. subsequent thereto, the petitioner applied under section 35 of the income-tax act for rectification of his assessment order by deleting the excess charge and for refund of the ..... that the petitioners were not diligent in enforcing their rights and that they could have moved this court in the ordinary way by revision petitions as provided under the sales tax act. it is claimed that the impugned orders of the tribunal are quite valid and that the mistake sought to be rectified is not one apparent on the face of .....

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Sep 09 1965 (HC)

Chinnamerkathian and ors. Vs. Ayyavoo and ors.

Court : Chennai

Decided on : Sep-09-1965

Reported in : AIR1966Mad327

..... v. ishwarlal bhagwandas, in which it was held that a writ petition filed by an assessee questioning the steps taken by the income-tax department for enforcing the provisions of the income-tax act is a civil proceeding within the meaning of article 133. the supreme court held that "there was no ground for restricting the ..... distinguishable and in our opinion the ratio of this decision is against the contention of the respondents. section 6(b) of the cultivating tenants protection act expressly provides that the revenue divisional officer shall be deemed to be a court subordinate to the high court for the purpose of s. 115 ..... at its inception would retain its character as an arbitration proceeding throughout. the decision turned upon the peculiar provisions of the defence of india act, in the view that the statute had made the decision as a decision in an arbitration proceeding and not in a civil proceeding and ..... are clearly of the opinion that a proceeding by the landlord against the tenant for eviction by enforcing the provisions of the cultivating tenants protection act is a civil proceeding.in our opinion, the matter is too elementary to require any elaboration. if we may say so we are astonished ..... proceedings in which the question that is raised is whether the tenant is entitled to a protection under section 3 of the cultivating tenants protection act, cannot be said to be a civil proceeding within the meaning of article 133. we have no hesitation in holding that this objection is .....

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Dec 03 1965 (HC)

G. Ramasundaram and ors. Vs. the Inspector of Panchayats (District Col ...

Court : Chennai

Decided on : Dec-03-1965

Reported in : (1968)1MLJ318

..... the judgment-delivered on 21st december, 1956, the previous history of the earlier income tax act was taken into account to decide what policy could be said to underlie the provisions of the impugned section.14. we refer to this passage, that to find out whether ..... has enunciated principles for the guidance of those to whom authority to implement the act has been delegated.incidentally we may also observe that in pannalal binjraj v. the union of india : [1957]1scr233 where the vires of section 5(7-a) of the income tax act were put in issue before, this court, the challenge was repelled and during the course of ..... offence punishable under any law or rule relating to the infringement of secrecy of an election get disqualified from voting or from being elected in any election under the panchayat act or from holding the office of member of a panchayat. the various theories of adequate representation, proportional representation achieved by single transferable vote or by list system, cumulative vote ..... of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.3. section 8 of the panchayat act provides for the constitution of panchayats for villages and towns and their incorporation. section 10 provides for the strength of a panchayat, the total number of members of a panchayat .....

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