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Judgment Search Results Home > Cases Phrase: income tax act Court: guwahati Year: 1963 Page 1 of about 7 results (0.045 seconds)

Apr 04 1963 (HC)

D. C. Chaudhuri and Another Vs. Agricultural Income-tax Officer, Shill ...

Court : Guwahati

Decided on : Apr-04-1963

..... estate under a partnership. the two petitioners were the sole partners of the firm. the partnership firm was served with a notice under the indian income-tax act by the income-tax officer and was assessed to income-tax for the assessment year 1951-52. appeals were filed against the assessment order before the appellate tribunal. in appeal, the petitioners got substantial reliefs ..... . in order to remove any doubt, rules have been framed under the indian income-tax act under which 40% of such income is to be regarded as income from business and 60 % as agricultural income. the agricultural income-tax act thus taxes 60% of the income from a tea garden as agricultural income. if the proviso is interpreted as contended for by the petitioners, the result ..... provided under section 8 of the act that the portion of the income from cultivation, manufacture and sale, which is regarded under the indian income-tax act as the agricultural income, will be liable to tax under the act and the portion which is not considered to be agricultural income under the indian income-tax act, will be taxable under the income-tax act. there is no force in this ..... under section 24(2) is served. in so far as it was held in c. v. govindarajulu iyer v. commissioner of income-tax and harakchand makanji v. commissioner of income-tax with reference to the indian income-tax act, that assessment proceedings commenced with the general notice under section 22(1), i am with respect unable to agree with the decisions. .....

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Mar 15 1963 (HC)

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court : Guwahati

Decided on : Mar-15-1963

..... the statute itself.there is also no doubt that the procedure laid down in sub- section (2) of section 37 of the income-tax act for the income- tax department to get books and documents considered relevant for an assessment proceeding is much more drastic than the procedure laid down in sub-section ..... section(2) of section 37 can be found. the said preambles only disclose that the object of the indian income-tax act is the assessment and collection of income-tax. but every act dealing with taxation is based on such an object which cannot be of any assistance to the executive or administrative ..... of the above rules but is intended to be merely clarificatory).section 37(2) of the indian income-tax act, 1922, provides that any income-tax officer specially authorized by the commissioner of income-tax may enter and search any building or place where he has reason to believe that any books of ..... suraj mall mohta & co. v. visvanatha sastri, wherein it is observed :"under the provisions of section 37 of the indian income-tax act the proceedings before the income-tax officer are judicial proceedings and all the incidents of such judicial proceedings have to be observed before the result is arrived at."an ..... of judicial review makes reasonable a restriction which will be otherwise unreasonable. but when a search is made under section 37(2) of the income-tax act, not to speak of any judicial review, the person whose house is searched does not get any opportunity whatsoever to make any representation .....

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Dec 19 1963 (HC)

In Re: K.E. Johnson, Commissioner of Income-tax, Assam, Tripura and Ma ...

Court : Guwahati

Decided on : Dec-19-1963

..... this court under article 226 of the constitution challenging the validity of the action taken by the commissioner of income-tax and various other income-tax officers under section ion 37(2) of the income-tax act. by the order of the commissioner of income-tax the income-tax authorities were directed to seize and search the books and properties of the various applicants. the case was ..... the discharge of his duty. the counsel for the income-tax commissioner also faintly urged that the proceedings were not properly initiated as the report which is filed by the ..... by this court, notices were issued to mr. k. e. johnson, commissioner of income-tax, assam, tripura and manipur and mr. m. v. k. warriar, inspecting assistant commissioner of income-tax, shillong to show cause why they should not be dealt with under the contempt of courts act. this notice was issued on the 24th july, 1963. mr. pathak submitted two ..... were supported by affidavit by him. although the income-tax commissioner had ample opportunity, this allegation has not been specifically denied in his affidavit, nor has the income-tax commissioner filed any supplementary affidavit after he was served with a copy of the affidavit filed by the commissioner. this act of the (income-tax) commissioner was calculated to obstruct the commissioner in .....

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Apr 03 1963 (HC)

S. K. Dutta Vs. Member, Board of Agricultural Income-tax, Assam.

Court : Guwahati

Decided on : Apr-03-1963

..... .j. - the following questions of law have been referred to this court under section 28 (2) of the assam agricultural income-tax act, 1939 (assam act ix of 1939), hereinafter called "the act" :"(1) whether under the provisions of the assam agricultural income-tax act, 1939, the tax is paid by a company on behalf of its shareholders ?(2) whether the shareholder of a company can claim refund of ..... gets a relief..... the very scheme of section 48 makes it clear that only those individuals can apply for a refund who are liable to be assessed to tax under section 3 of the income-tax act. it is only an individual who can be made liable as an assessee who can apply for refund." the same principle was laid down in another case ..... . the question no. 1 is in very wide terms and, in our opinion, has to be answered in the negative. under the provisions of the assam agricultural income-tax act, it cannot be said that the tax paid by the company is on behalf of its shareholders.dr. medhi, the learned counsel for the petitioner, has contended that even if under the charging section ..... interpreted to include all shareholders irrespective of the fact whether he was chargeable to agricultural income-tax under the act or not. there are two-fold answers to this contention. firstly, the opening words of section 4 make it subject to any provision made elsewhere in the agricultural income-tax act, thus if any provision is made otherwise in rule 25a or rule 25, it cannot .....

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Feb 06 1963 (HC)

Commissioner of Wealth-tax, Assam Vs. Ahmed Tea Co. (Pvt.) Ltd.

Court : Guwahati

Decided on : Feb-06-1963

..... tax arises as and when the income is made. the liability as said by lord dunedin has been ex hypothesi fixed by section 3 ..... than twelve months on the valuation date."in our opinion this sub-clause which has been given retrospective effect only lays down that certain outstanding tax payable in consequence of any order passed under or in pursuance of the income-tax act will not be deductible if the assessee has in appeal, revision or otherwise claimed that he is not liable to pay that ..... assessment particularizes the exact sum which a person liable has to pay. lastly, come the methods of recovery, if the person taxed does not voluntarily pay."this passage was quoted with approval in the case of chatturam v. commissioner of income-tax by kania j. section 3 of the income tax act, which is the charging section, makes it clear that the liability to pay the ..... of the income-tax act. the counsel for the department even went so far as to suggest that the liability cannot be deducted unless the amount of liability is actually paid. if the amount is .....

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Apr 04 1963 (HC)

Sardarmal Khumchand Vs. Commissioner of Income-tax, Assam, Tripura and ...

Court : Guwahati

Decided on : Apr-04-1963

..... section 33(4) and thus we see no justification for introducing words in the section itself.our attention has been drawn to section 268 of the income-tax act, 1961, which has replaced section 67a. the new section 268 reads as follows :"in computing the period of limitation prescribed for an appeal or an application under ..... mehrotra c.j. - these three rules arise out of the applications under section 66 of the indian income-tax act, 1922 (hereinafter called "the act"). the petitioners in the rules nos. 1(m) and 2(m) of 1963 are the same. the petitioner in rule no. 3(m) of 1963 ..... does not justify introducing any such limitation in the section itself. reliance has been placed on the case of t. n. swami and co. v. commissioner of income-tax wherein it has been held by a bench of the punjab high court that in cases where a copy has been supplied under 33(4), no time is ..... the applications were beyond time, an affidavit and an application have been filed along with the petitions for condoning the delay under section 5 of the limitation act. in the circumstances of the case we are of opinion that even if the applications are filed beyond time, these are cases where the delay should be ..... is involved in these three cases and they can be disposed of by one judgment.the short point which requires consideration is whether section 67a of the act applies to the present case and whether the applicants were entitled to the exclusion of the time which they required for obtaining the certified copies of the .....

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Jul 10 1963 (HC)

Jyoti Prasad Biswas Vs. Inspecting Assitant Commissioner of Income-tax ...

Court : Guwahati

Decided on : Jul-10-1963

..... for the exercise of the power of dismissal. but, as we have referred to the observations of the supreme court, there may be a motive which actuated the authority to act under the terms of the rules and there may be cases where the order of termination itself may be founded on misconduct or inefficiency. these two oases are different.11 ..... made by the opposite party 1 in para. 9 which i have already quoted, which, to our mind, only sets out the motive which might have actuated the authorities to act under rule 5 for the inefficiency of the petitioner. but that averment does not show that the action of the authority was founded on the ground of inefficiency or misconduct ..... an order dated 22 december 1961 the opposite party 1 terminated the services of the petitioner with effect from the date of service of the order on him, purporting to act under rule 5 of the central civil services (temporary service) rules, 1949, that the petitioner received a copy of the said order forwarded to him only on 29 december 1961 ..... december 1961 by the inspecting assistant commissioner of incometax who bas been imp leaded as opposite party 1 to the petition. the petitioner was employed in the incometax department, and acting under rule 5 of the central civil services (temporary service) rules, 1949, the inspecting assistant commissioner of inoometax passed an order terminating his services on 22 december 1961 after giving .....

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