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Judgment Search Results Home > Cases Phrase: income tax act Court: delhi Year: 1975 Page 1 of about 38 results (0.271 seconds)

Mar 25 1975 (HC)

Sriniwas Pandit Vs. S. Jagjeet Singh Sawhney and anr.

Court : Delhi

Decided on : Mar-25-1975

Reported in : [1976]104ITR20(Delhi)

..... the code to attach any balance which may be payable to the two judgment-debtors aforementioned under the provision of rule 8 of schedule ii of the income-tax act, 1961. thus, the application of the union of india stands accepted and the application of the decree-holder in e.a. no. 791 of 1975 ..... urged by the learned counsel for the decree-holder that the provisions of rule 16 and in fact almost all the provisions of schedule ii of the income-tax act, 1961, are ultra virus of the constitution and particularly articles 19(1)(f) and (g) of the constitution. as this is not a point ..... selling property no. 152/48, situated at diplomatic enclave, malcha marg, new delhi, because of the issue of the notice by the tax recovery officer under schedule ii of the income-tax act, 1961, to the judgment-debtors and the subsequent attachment of that property by that officer, and, thereforee, this property can be sold ..... claim to execute his decree when further execution of the decree is to be stayed. the provisions of schedule ii of the income-tax act, 1961, indicate the manner in which a tax recovery officer has to proceed to make recoveries, and also indicate the procedure which is to be followed by him in disbursing ..... already pending in this court. to my mind there is no doubt that after a notice has been issued by the tax recovery officer under rule 2 of this schedule of the income-tax act, then the intention of the rule is to prevent the court issuing any process for execution a money-decree against .....

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Mar 21 1975 (HC)

Tirath Ram Ahuja (P.) Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Decided on : Mar-21-1975

Reported in : [1976]103ITR15(Delhi)

..... the application, and dismissed the application.8. the assessed has, thereforee, filed the present petition, i.t.c. no. 25 of 1974, under section 256(2) of the incomer-tax act, 1961, praying that the income-tax appellate tribunal may be directed to refer to this court the two questions which have already been set out by us in the beginning of this judgment.9 ..... t.v.r. tatachari, c.j. 1. 'this is an application by the assessed, m/s. tirath ram ahuja (pvt.) ltd., under section 256(2) of the income-tax act, 1961, praying that the income-tax appellate tribunal, delhi bench, may be directed to state the case and refer to this high court the following questions :'1. on the facts and circumstances of the ease, was ..... open to therevenue to estimate the profit on the basis of the receipts in each year of construction, although, the contract is not complete. in sukhdeodas jalan v. commissioner of income-tax, : [1954]26itr617(patna) ., a military contract extended beyond the accounting period and the accounts were closed only after the completion of the contract. the question arose for determination whether the ..... in respect of the contract in the relevant assessment year. thus, in the place of a business loss of rs. 13,43,121 claimed by the assessed, the income-tax officer determined the income at rs. 1,66,076. against the said assessment order, the assessed preferred an appeal to the appellate assistant commissioner who held that the total receipts should have been .....

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Sep 24 1975 (HC)

Commissioner of Income-tax Vs. Hindustan Cold Storage and Refrigeratio ...

Court : Delhi

Decided on : Sep-24-1975

Reported in : [1976]103ITR455(Delhi)

..... the second condition, namely, whether the crown flour mills was the property of the assessed-company during the said assessment year.8. the corresponding provision in the income-tax act, 1961 (hereinafter referred to as 'the new act'), is section 32, the relevant portions of which are as follows :'section 32. (1) in respect of depreciation of buildings, machinery, plant or furniture owned by ..... , on the facts and circumstances of the case, the assessed-company is entitled to claim depreciation under section 10(2)(vi) of the indian income-tax act, 1922, in respect of building, machinery and plant of the crown flour mills, delhi ?' 2. m/s. hindustan cold storage and refrigeration (p.) ltd., delhi (hereinafter referred to as 'the ..... observations of krishnan j. bring out the meaning of the words 'being the property of the assessed' appearing in section 10(2)(vi) of the act:'as very correctly observed by the learned commissioner of income-tax, two conditions must be fulfillled by the assesseds before they become entitled to the deduction claimed for depreciation under section 10(2)(vi); the property depreciated ..... of the buildings and was not liable to be assessed on the net annual value of the buildings under section 9 of the act. the high court negatived the assessed's claim and upheld the assessment made by the income-tax officer holding that the assessed-club was the owner of the buildings notwithstanding the fact that it was not the owner of .....

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Jan 08 1975 (HC)

The Commissioner of Income-tax and anr. Vs. the Income-tax Appellate T ...

Court : Delhi

Decided on : Jan-08-1975

Reported in : ILR1975Delhi723; [1975]99ITR552(Delhi); 1975RLR330

..... reassessment in pursuance of the order of the appellate assistant commissioner dated 12th november, 1957.(9) petitioner no. 2 (commissioner of income-tax u.p.) filed a reference application under section 66(1) ofthe income-tax act, 1922 (herein called 'the act') before the tribunal which came up to be registered as r. a. 1722 of 1964-65. in the said application the ..... august, 1962, annexure 'c', of the assistant appellate commissioner by which order he had set aside the proceedings under section 23 of the act directing the income-tax officer to make a fresh assessment. the income-tax officer made afresh assessment in pursuance of the aforesaid order. the assessed feeling aggrieved by the order challenged the same in appeal and the appellate ..... the same. the assessed-family preferred an appeal before the tribunal against the aforesaid order on the ground that the appellate assistant commissioner should have held that the income-tax officer had acted beyond his competence and jurisdiction in considering and including the aforesaid sum in the assessment. during the pendency of the aforesaid appeal of the assessed-family before ..... respondents were described as under :- 'commissioner of income vs. shri jagdish prasad tax, uttar pradesh ii pilibhit and others. lucknow name&no.; of .....

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May 16 1975 (HC)

G.S. Atwal and Co. (Gua) Vs. Union of India and ors.

Court : Delhi

Decided on : May-16-1975

Reported in : AIR1976Delhi150; 1978RLR396a

..... breach of contract and for recovery of his security deposit. in neither case and under no circumstances can s. 194-c of the income-tax act, 1961, as introduced, by the indian finance act. 1972 be called into operation. the award is obviously bad on the face of it and this is certainly one consideration i have ..... are some further provisions for dealing with the deducted amount in the section. the most noteworthy feature of this particular section in the income-tax act, is that the deduction is to be made for 'carrying out any work in pursuance of a contract'. it does not refer ..... , which requires 2% of the amount awarded to be deducted by the railways. the said finance act did make certain changes in the income-tax act and introduced a new section, which is section 194-c, for deduction of tax at source. it was provided in that section that if a contractor was paid for work he ..... second finding of the arbitrator, which says:-(ii) from the amount awarded at (i) above, the railway may recover income tax at 2% of the amount awarded as required under the indian finance act, 1972.'i am of the view that this shows an illegality on the face of the award, for the simple reason ..... significantly, it is mentioned in the award as follows:-'from the amount awarded at (i) above, the railway may recover income tax at 2% of the amount awarded as required under the indian finance act, 1972.'thus, it seems that the award has mentioned the subject-matter of the counterclaim and has disallowed this amount by .....

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Mar 31 1975 (HC)

Sales Tax Commissioner and ors. Vs. Harbans Motor Stores and ors.

Court : Delhi

Decided on : Mar-31-1975

Reported in : [1976]37STC67(Delhi)

..... to a matter bearing on the assessment. section 11a of the act is substantially similar to section 34(1)(b) of the income-tax act, 1922, and section 147(b) of the income-tax act, 1961. dealing with section 147(b) of the income-tax act, 1961, the supreme court speaking through shah, j., in the case of commissioner of income-tax v. a. raman and co. : [1968]67itr11(sc) held that ..... on this point. but the question so far as it is material to us is concluded by the decision of the supreme court in the case of commissioner of income-tax v. a. raman and co. : [1968]67itr11(sc) the expression 'information' in the context in which it occurs must, in our judgment, mean instruction or knowledge derived from external source ..... satisfied. 11. what constitutes 'information' within the meaning of section 11a had been a vexed question and to borrow the words of banerjee, j., in the case of commissioner of income-tax v. kalyanji mavji and co. : [1969]74itr107(cal) 'still remains a rich germinating ground for forensic arguments'. different views have been expressed by the supreme court and different high courts ..... judge a notice dated 10th march, 1970 (annexure e to the writ petition) purporting to have been issued under section 20(3) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the act), was challenged on the ground that it was barred by time.3. the learned single judge felt bound by the previous decision of this court in the .....

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Apr 11 1975 (HC)

S.B. Gurbax Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Apr-11-1975

Reported in : [1976]37STC300(Delhi)

..... on different grounds. it would be important to notice the reasoning of shah, j., after referring to a decision of the judicial committee of the privy council under the income-tax act in commissioner of income-tax, bombay presidency and aden v. khemchand ramdas (a firm) [1938] 6 i.t.r. 414, which had decided that once a final assessment had been made it could ..... decision pertaining to the interpretation of section 11(2a) on the analogy furnished by the above said decision of the supreme court concerning a somewhat similar provision of the indian income-tax act. i am, however, relieved from the necessity of making any such reference in the view that it is sufficient for the purpose of the present case to rest the decision ..... i.l.r. [1916] mad. 645 and bankey lal v. babu : air1953all747 .14. hidayatullah, j. (as he then was), dealing with the case arising out of section 34 of the income-tax act, 1922, pertaining to a period of limitation similar to the one in question observed as follows in s.c. prashar v. vasantsen : [1963]49itr1(sc) :under the scheme of the ..... income-tax act a liability to pay tax is incurred when according to the finance act in force the amount of income, profits or grains is above the exempted. that liability to the state is independent of any consideration of time and, in the .....

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Jan 13 1975 (HC)

Shakuntla Mehra Vs. Commissioner of Wealth-tax and ors.

Court : Delhi

Decided on : Jan-13-1975

Reported in : [1976]102ITR301(Delhi)

..... law.2. the petitioner is the widow of one late shri mohan lal mehra, who died on april 4, 1964. the said mohan lal mehra was an assessed under the income-tax act, 1961. the petitioner was not an assessed during the lifetime of her husband. she also claims that she is an uneducated lady and knew nothing about ..... . state of orissa, : [1972]83itr26(sc) enunciated the above principles in a case under the orissa sales tax act. these principles were applied to penalty proceedings under section 271(1)(a) of the income-tax act, 1961, by the kerala high court in p. v. devassy v. commissioner of income-tax : [1972]84itr502(ker) . to quote the supreme court in the case of hindustan steel ltd.:' ......the ..... this case. in the reported decision the return was filed subsequent to notice from the revenue authorities under the gift-tax act, 1958.10. the principles applicable under section 18(2a) would be similar to the principles applicable to petition under section 271(4a) of the income-tax act, 1961. as was laid down by the mysore high court in s. sannaiah v. commissioner of ..... income-tax : [1974]95itr435(kar) if the conditions laid down in clauses (a), (b) and (c) of section 271(4a) of the act are satisfied, the commissioner has no discretion to refuse to reduce or .....

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Sep 02 1975 (HC)

State Vs. Har NaraIn Etc.

Court : Delhi

Decided on : Sep-02-1975

Reported in : 1976CriLJ562; 1975RLR518

..... investigation. (3) on november 13, 1967 the income tax officer filed a complaint against the respondents under section 52 of the income tax act, 1922 and section 193, indian penal code. the same day a charge sheet was filed by the inspector of police, c b.i., against ..... read with section 420, 477a, 467/471 indian penal code ., section 193 indian penal code . and section 52 of the income tax act, 1922, and section 420, 477a, 467/471 indian penal code ., 193 indian penal code . and section 52 of the income tax act 1922' after obtaining the requisite consent under section 196-a (2) of the code of criminal procedure, 1898 (hereinafter referred ..... shankar with the assistance of other respondents. it was found that har narain along with other respondents with the intention to defraud the income-tax authorities had committed offences under section 193, indian penal code, and section 52 of the income tax act, 1922 between june 12, 1951 and february 15, i956. the matter was duly reported to the central bureau of investigation for ..... the police report is longer than the period covered by the complaint case. but that is because after the matter had been reported to the police the assessed filed further income-tax returns for the succeeding periods and the police found that similar offences had been committed by the respondents in the succeeding periods. (8) once the criteria laid down in .....

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May 30 1975 (HC)

Kangra Valley Slate Company Ltd., India Vs. the Union of ors.

Court : Delhi

Decided on : May-30-1975

Reported in : AIR1976Delhi51

..... that the income-tax officer assessed the assessed in the original assessments on the basis of dividends declared by the company in which it held shares. the appellate assistant ..... commissioner set -aside the assessments but pending the appeal an order was passed, under section 23-a of the indian income-tax act. 1922 in regard to that company and dividends were allowed to be distributed cut of its undistributed profits, the income-tax officer in the fresh assessment in the situation included the dividends which the assessed was deemed to have received under section ..... make a fresh assessment. it was held that the income-tax officer was bound by the directions of the appellate assistant commissioner in making fresh assessment but 'subject to those directions' he had the same powers in a fresh assessment as he had originally when making an assessment under section 23 of the indian income-tax act, 1922. what had happened in this case was .....

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