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Judgment Search Results Home > Cases Phrase: income tax act Court: delhi Year: 1968 Page 1 of about 18 results (0.068 seconds)

Mar 22 1968 (HC)

Balwant Singh and ors. Vs. R.D. Sharma, Director of Inspection Income ...

Court : Delhi

Decided on : Mar-22-1968

Reported in : AIR1969Delhi91; ILR1968Delhi193

..... the person concerned will nto produce or cause to be produced books of account or toher documents which will be useful for or relevant to the proceedings under the income-tax act, 1922, or the income-tax act, 1961. that specification was, in any case, sufficient so far as the requirements of section 132 go. (37) mr. veda vyasa then contended that provisions of section 165 ..... s. balwant singh to produce, or cause to be produced, books of account or toher documents which will be useful for, or relevant to proceedings, under the indian income-tax act,1922 or under the income-tax act, 1961 he would nto produce, or cause to be produced such books of account or toher documents as required by such summons or ntoice; (3) s. balwant singh ..... director of inspection (investigation) as all toher forms are exactly in the same language : (seerule 112) warrant of authorisation under section 132 of the income- tax act, 1961 and rule 112(1) of the income-tax rules, 1962. i (1) the income-tax officers, s/shri r. p. gautam, p. k. sharan, rajendra mohan, govind ram, s. n. tandon, p. l. madan, p. ranganathan, r. r. gupta ..... ) the assessments up to 1962-63 having been completed there could have been no occasion to issue any ntoices under section 37 of the indian income-tax act 1922 or sub-section (4) of section 22 of the income-tax act and yet in the authorisation qutoed above these sections have been mentioned which shows that the director of inspection blindly qutoed the authorisation form, being .....

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Oct 08 1968 (HC)

L. Hans Raj Gupta and anr. Vs. the Commissioner of Income Tax

Court : Delhi

Decided on : Oct-08-1968

Reported in : ILR1969Delhi240; [1969]73ITR765(Delhi)

..... on his behalf but on behalf of the partners in the subpartnership.' their lordships also dealt with the effect of section 23(5)(a) of the income-tax act, 1922, but since no arguments were addressed to us on this aspect, i need nto deal with the same. this decision, in my opinion, ..... charge upon the the assessed's income. in seth mtoi lal manekchand v. commissioner of income-tax, bombay north, (2) hindu joint family was partitioned and ..... .'whether, in any case, the aforesaid sum of rs. 55,664.00 could be claimed as permissible deduction under section 10 of the indian income-tax act, 1922 ?' and in that of messrs h. g. gupta and sons are- 3.'whether the amount of rs. 55,664.00 has ..... part of his income in a particular way, it is rather the allocation of a sum out of this revenue before it becomes income in his hands.' their lordships of the judicial committee, interpreted the indian income-tax act, to mean that it intended to tax only the real income of a tax payer and nto to tax what is a ..... does this create an over-riding title in favor of the assessed firm the first case on the subject is raja bejoy singh dudhuria v. commissioner of income-tax, bengal. in that case raja bejoy singh dhudhuria succeeded to certain ancestral estate on the death of his father. his stepmtoher filed a suit for maintenance .....

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Sep 09 1968 (HC)

Rai Singh Deb Singh Bist and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Sep-09-1968

Reported in : ILR1968Delhi470; [1970]77ITR802(Delhi)

..... ) a ntoice under section 34 must nto only be issued but also be served on the assessed before 31st march, 1962, to apply section 34(1)(a) of the indian income-tax act, 1922. for this contention, the petitioners relied upon the fact that the ntoices served by registered acknowledgment due post were served upon them on 11th april, 1962, and they denied ..... to law by affixation on 30th march, 1962, i.e. before the commencement of the income-tax act, 1961.3. the first petitioner is the assessed and it was assessed as a hindu undivided family. the second petitioner is the present karta of this family. it is nto ..... is nto disputed that the ntoices which were sent by registered acknowledgment due post were received by the petitioners on 11th april, 1962, i.e., after the commencement of the income-tax act, 1961. in so far as the ntoices sent by messenger are concerned, the petitioners deny service thereof while it is the case of the respondents that these were served according ..... judgment.2. the writ petitions have been filed to quash the several ntoices dated 23rd march, 1962, issued by respondent no. 3 under section 34(1)(a) of the indian income-tax act, 1922, for reopening assessments for the assessment years 1942-43 to 1953-54, and also for prohibiting the respondents fromproceeding further with assessment proceedings in pursuance of the aforesaid ntoices .....

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Mar 22 1968 (HC)

Balwant Singh and Tohers Vs. R. D. Shah, Director of Inspection, Incom ...

Court : Delhi

Decided on : Mar-22-1968

Reported in : [1969]71ITR550(Delhi)

..... the person concerned will nto produce or cause to be produced books of account or toher documents which will be useful for or relevant to the proceedings under the income-tax act, 1922, or the income-tax act, 1961. that specification was, in any case, sufficient so far as the requirements of section 132 go.mr. veda vyasa then contended that provisions of section 165 ..... balwant singh to produce, or cause to be produced, books of account or toher documents which will be useful for, or relevant to, proceedings, under the indian income-tax act, 1922, or under the income-tax act, 1961, he would nto produce, or cause to be produced, such books of account or toher documents as required by such summons or ntoice;s. balwant singh is ..... of inspection (investigation) as all toher forms are exactly in the same language :&quto;(see rule 112)warrant of authorisation under section 132 of the income-tax act, 1961, and rule 112(1) of the income-tax rules, 1962.the income-tax officers,s/shri r. p. gautam, p. k. sharan, rajendra mohan, govind ram, s. n. tandon, p. l. madan, p. ranganathan, r. r. gupta ..... be commenced after such date in respect of any year.&quto;section 131, which had section 37(1) as its predecessor in the indian income-tax act, 1922, gives power to the income-tax officer, appellate assistant commissioner and commissioner of income-tax, regarding discovery and production of evidence, etc. section 132a prescribed the mode of application of the assets retained by the revenue under section .....

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Aug 06 1968 (HC)

Goruk Mal Vs. Himachal Pradesh Government

Court : Delhi

Decided on : Aug-06-1968

Reported in : 5(1969)DLT191

..... well as state-to the entire territory of the state, but no alteration was made in the territorial operation of bhopal act ix of 1953. the net effect of all this was that in the constituent regions the bhopal state agricultural income-tax act 1953, continued in force while in the remaining territory of the state of madhya pradesh there was no law providing ..... for levy of tax on agicultural income. this law was attacked as vocative of article 14 of the constitution.the argument was repelled by ..... that there is infringement of article 14 of the constitution is advanced on the sole ground that in the reorgainsed state of madhya pradesh formed under the states reorganisation act. 1956. agricultural income-tax is levied within the territory of the former state of bhopal and nto in the rest of the territories of madhya pradesh. prima faice, a differential treatment is accorded ..... to persons carrying on agricultural operations in the bhopal region because the state subjects them to pay tax on ag cultural income, which is nto imposed upon agricultural income earned in the rest of the state. but that by itself cannto be a ground for declaring the act ultra vires. the state is undoubtedly enjoined by article 14 of the constitution nto to deny .....

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Mar 12 1968 (HC)

K.P. Shankara, Official Liquidator Peoples' Insurance Company Ltd. Vs. ...

Court : Delhi

Decided on : Mar-12-1968

Reported in : ILR1968Delhi225

..... the person concerned will nto produce or cause to be produced books of account or toher documents which will be useful for or relevant to the proceedings under the income-tax act, 1922, or the income-tax act, 1961. that specification was, in any case, sufficient so far as the requirements of section 132 go. (37) mr. veda vyasa then contended that provisions of section 165 ..... s. balwant singh to produce, or cause to be produced, books of account or toher documents which will be useful for, or relevant to proceedings, under the indian income-tax act,1922 or under the income-tax act, 1961 he would nto produce, or cause to be produced such books of account or toher documents as required by such summons or ntoice; (3) s. balwant singh ..... of inspection (investigation) as all toher forms are exactly in the same language : (see rule 112) warrant of authorisation under section 132 of the income- tax act, 1961 and rule 112(1) of the income-tax rules, 1962. i (1) the income-tax officers, s/shri r. p. gautam, p. k. sharan, rajendra mohan, govind ram, s. n. tandon, p. l. madan, p. ranganathan, r. r. gupta ..... ) the assessments up to 1962-63 having been completed there could have been no occasion to issue any ntoices under section 37 of the indian income-tax act 1922 or sub-section (4) of section 22 of the income-tax act and yet in the authorisation qutoed above these sections have been mentioned which shows that the director of inspection blindly qutoed the authorisation form, being .....

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Mar 18 1968 (HC)

Jamshedpur Engineering and Machine Manufacturing Co. P. Ltd. Vs. Union ...

Court : Delhi

Decided on : Mar-18-1968

Reported in : [1968]70ITR807(Delhi)

..... (8) does i confer any appellate power on the central board of revenue in regard to everything done by all officers and persons employed in the execution of the income-tax act of 1922. this provision, as we construe it, merely lays down that all officers and persons mentioned therein are bound to obey the instructions, directions and orders made ..... 33 of the income-tax act to the appellate tribunal, calcutta bench, was presented in july, 1957, and the same was disposed of ..... objection.shri ved vyasa, the learned counsel for the petitioner, has submitted that by virtue of section 5(8) of the india income-tax act, 1922, all officers and persons employed in the execution of the said act are enjointed to observe and follow the orders, instructions and directions of the central board of revenue. this section, by virtue of ..... was shown appropriated by adjustment of various accounts. this amount was held by the income-tax officer as income, profits and gains of the petitioner in the assessment order. the petitioner feeling dissatisfied preferred an appeal under section 30 of the income-tax act with the appellate assistant commissioner of income-tax, who on june 10, 1957, dismissed that appeal. a second appeal under section .....

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May 16 1968 (HC)

Bennet Coleman and Co. Vs. the Commissioner of Sales Tax, Delhi

Court : Delhi

Decided on : May-16-1968

Reported in : 5(1969)DLT61

..... learned judges in these cases neither examined nor decided whether an application under section .24(2) of the orissa sales tax act, 1947 or an application under section 66 of the indian income-tax act, 19..2, fell within any of the categories of appeal, application fcr leave to appeal or an application for ..... review mentioned in sec corporation 2(2) of the limitation act. these decisions are thereforee of no help to the petitioner. (15 ..... in the. secretary o' state }of inilia in council v. gopsetti narayanswami naidu guru'. explaining this case in muthiah chetttar v the commisioner of income-tax madras raj manner c.j. who spoke for that court observed that the learned judges in that case viz., 34 madras 151 were no doubt ..... applications for leave to appeal and application for review of judgments an application for reference under section 21 (i) of the bengal finance (sales tax) act, 1941 dees noccrire within the category of such applications and thereforee for the purpose of computing: limitation thei(r)aticn the tine riquisite for obtaining ..... in delhi (vii) that the head office of. the applicant company cannto be considered to be dealers within the meaning of bengal finance (sales tax) act, 1941 as extended to the state of delhi (viii) that sale prices receded by 'the head office of the applicant company is respect of .....

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Oct 18 1968 (HC)

Management of the Advance Insurance Co. Ltd. Vs. Gurudasmal, Supdt. of ...

Court : Delhi

Decided on : Oct-18-1968

Reported in : AIR1969Delhi330; ILR1969Delhi426

..... . union of india, : [1966]1scr430 , it was assumed that the definition of the general clauses act in section 3(58) (b) including union territories into 'states' was ..... referred to above, this distinction between the adaptations made in the general clauses act under articles 372 and 372a of the constitution was unfortunately nto brought to the notice of the supreme court. this was why in t.m. kanniyan v. income tax officer, pondicherry, : [1968]68itr244(sc) relying on ram kishore sen v ..... v.s. deshpande, j.1. on the complaint dated 30-1-1968 by shri s. vanchinath, income-tax officer, section x (central), bombay, against the petitioner company alleging commission of offences punishable under sections 120b read with ..... could nto have been enacted under the constitution because of a change in the distribution of legislative powers. this is why numerous pre-constitution acts are still in force though under the distribution of legislative powers in the constitution they could nto have been enacted by the same legislative authority ..... throughout. the delhi special police establishment could thereforee be lawfully constituted and operated only by the central government.16. another change made by the act of 1952 was that the functions of the delhi special police establishment were nto restricted to offences committed in connection with departments of the central .....

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May 06 1968 (HC)

Balak Ram Vs. Kanehya

Court : Delhi

Decided on : May-06-1968

Reported in : 4(1968)DLT384

..... a specified dispute under a statute, are quite well settled. the well known observations of lord esher, m r in the queen v. the commissioners for special purposes of the income tax. contain a clear enunciation of the basic principle it was observed there thus :-- 'whenan infeiro court or tribunal or body, which has to exercise the power of deciding facts, ..... three revisions have been posted turn disposal before us. to answer the two questions contained in the referring order, we have to turn to the scheme of the abolition act. the abolition act was brought on the statute book to provide for the abolition of big landed estates and to reform the law relating to tenancies in the himachal pradesh. it consists ..... be non compliance with such fundamental provision of the statute as would make the entire proceedings before the appropriate authority illegal and without jurisdiction- similarly, if an appropriate authority has acted in violation of the fundamental principles or judicial procedure, that may also tend to make the proceedings illegal and void and this infirmity may effect the validity of the order ..... of proprietary rights by tenants, this chapter consists of sections 9 to 27. section 9 provides for the appointment of compensation officers to carry oat the purposes of the abolition act, including partitions, operations in holdings, assessment of compensation and settlement of disputes between the land. owners and their tenants such officer is to be guided by such instructions, nto .....

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