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Judgment Search Results Home > Cases Phrase: income tax act Court: income tax appellate tribunal itat nagpur Year: 1955 Page 1 of about 9 results (0.073 seconds)

Nov 09 1955 (TRI)

Mathuraprasad Motilal and Co. Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Nov-09-1955

Reported in : 195630ITR695(Nag.)

..... the order of the tribunal, the learned counsel for the applicant pressed before us only the following four questions : "(i) whether notice under section 22 (2) of the income-tax act issued by the income-tax officer, chhindwara, and received by seth chhogalal on 8th june, 1950, could be held as properly served on the assessee (ii) whether there was proper publication of transfer of ..... this is an application under sub-section (2) of section 66 of the indian income-tax act (hereinafter called the act).2. the assessee, smt. jugnabai, is the widow of beni bahadur singh and daughter of late rai saheb mathuraprasad of chhindwara. she is the sole proprietor of "mathuraprasad motilal and ..... to make the assessment.18. in the instant case the case was transferred from the file of the income-tax officer chhindwara, to the file of the income-tax officer, special circle, nagpur, under sub-section (7a) of section 5 of the act by the commissioner of income-tax, m. p. and bhopal. he was competent to do so under the said provisions. there is no warrant ..... a return or a revised return under sub-section (3) of that section. this in itself is sufficient to sustain the assessment made by the income-tax officer under sub-section (4) of section 23 of the act.it is therefore, not necessary to consider the contention raised as to the validity of the notice issued under sub-section (4) of section 22 .....

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Feb 09 1955 (TRI)

R. B. N. J. Naidu Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Feb-09-1955

Reported in : 195629ITR194(Nag.)

..... the burden rests on the department to do prove or avoid it. it is obviously for this reason that section 23(3) of the income-tax act requires the income-tax officer to hold an enquiry before making an assessment and under proviso to section 13 he has to determine the basis and the manner of ..... and it was for reason that it was held that he question whether the assessment, which was made under the provisions of section 13 of the indian income-tax act, was proper or not was one of fact. that was, however, a decision which was peculiar to the facts of the case and did not ..... facts which the tribunal has stated.it is not, therefore, necessary to refer the case back to the tribunal under section 66(4) of the indian income-tax act.3. the assessee runs the business of exhibiting pictures at various cinema houses in nagpur. during the assessment year 1946-47 there were two credits, one ..... no burden ever less on the department in cases arising under the indian income-tax act. for instance, where an assessee should deny that he is in receipt of income from a particular source, it is for the income-tax officer to prove that he made the income, for the assessee cannot prove the negative : in re bishnu priya ..... in pursuance of the direction of this court under section 66(2), indian income-tax act, 1922, in miscellaneous civil case no. 143 of 1950, the income-tax appellate tribunal, bombay, has submitted the statement of case on the following question of law : "whether on the material on record .....

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Nov 09 1955 (TRI)

Shankerlal Dayaram Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Nov-09-1955

Reported in : 195630ITR272(Nag.)

..... called the tribunal) in compliance with the order of this court passed under sub-section (2) of section 66 of the indian income-tax act (hereinafter called the act).(1) whether on the facts and circumstances of the case the tribunal was right in holding that the cost price of bidi leaves ..... therefore, confirm the finding and uphold the disallowance of rs. 21,403 this is clearly an erroneous construction of the order of the income-tax officer. the income-tax officer did not adopt any rough or ready method to hold that the price of the bidi leaves was inflated but clearly held that ..... been disallowed. this is clearly contrary to the decision of the judicial committee of the privy council in mohanlal hargovind of jubbulpore v. commissioner of income-tax, c. p. and berar, nagpur.18. for reasons stated above, our answers to the questions referred to us are in the negative. costs ..... on the other hand, he observed that the books of account were we maintained. as already stated, it has been found by both the income-tax officer and the appellate assistant commissioner that entire business of plucking and collecting the leaves was done by the assessee through mohib hussain on payment ..... to the assessee to rebut that conclusion. it is clear that the appellate assistant commissioner was acting purely on suspicion which he was not entitled to do : dhakeswari cotton mills ltd. v. commissioner of income-tax, west bengal.12. the next ground on which reliance is placed by the learned appellate assistant .....

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Mar 23 1955 (TRI)

M.E.R. Malak Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Mar-23-1955

Reported in : 195629ITR238(Nag.)

..... that neither the pension nor the sum paid to commute it constituted profit of an office within the meaning of rule i of schedule e of the income tax act, 1918. it will be observed that the pension was payable after the service was terminated, and therefore, what was paid to him in lieu of ..... whether this amount can be said to be compensation for loss of employment within the meaning of explanation 2 to section 7(1) of the indian income-tax act.5. it is to be noted that the assessee continues to be the governing director of the managing agents, although his remuneration has been reduced. ..... held to be compensation for loss of service within the meaning of explanation 2 of section 7(1) of the indian income-tax act. these cases are, therefore, distinguishable : [see also hunter (h. m.inspector of taxes) v. dewhurst].6. in the instant case, the assessee has not been paid any compensation for termination of his ..... this is a reference under section 66(1) of the indian income-tax act, 1922, and arises out of the tribunal order in income-tax appeal no. 583 of 1951-52. the following question has been referred by the income-tax appeal tribunal, bombay, for judgment : "whether on the facts and circumstance of the case the sum of rs. ..... value of the amount of reduction that be has been paid a lump sum of rs. 10,000.in godrej and co. v. commissioner of income-tax, which is a case on similar facts, it was held that the sum paid to the assessee represented remuneration paid to him in advance and was .....

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Sep 23 1955 (TRI)

Munnalal Biharilal Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Sep-23-1955

Reported in : 195630ITR809(Nag.)

..... have taken of the case it is not necessary for us to decide whether in dealing with an application under section 66(2) of the indian income-tax act it is open to this court to ask the tribunal to state the case in respect of grounds other than those canvassed by the assessee before ..... was filed by the assessee against the order of the income-tax officer before the appellate assistant commissioner of income-tax as also before the income-tax appellate tribunal, bombay, but these appeals failed. the assessee then filed an application under section 66 (1) of the indian income-tax act before the income-tax appellate tribunal, bombay, requesting it to state the case ..... without definitely coming to a finding that the said amount came from a source which was taxable under the act reliance is placed on r. s. p. s. sial and sons v. commissioner of income-tax.(3) whether in the circumstances of the case there is no evidence to come to the conclusion that ..... to this court. the following questions of law were raised by the assessee by that application : "(i) whether in the circumstances of the case there was sufficient evidence to come to the conclusion that rs. 7,829 are income from undisclosed ..... this is an application under section 66 (2) of the indian income-tax act.2. facts material for purposes of this case are as follows. the assessee is an undivided hindu family. it does business under .....

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Jun 29 1955 (TRI)

D. R. Dhanwatay Vs. Commissioner of Income-tax.

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Jun-29-1955

Reported in : 195629ITR257(Nag.)

..... law is not a ground for reopening an assessment under section 34 of the income-tax act as amended by the income-tax (amendment) act of 1939 and that under this provision the income-tax officer has no power to reopen an assessment unless he acts in consequence of definite information which has come into possession. in the two madras ..... and has framed the following question of law for decision by this court : (i) whether the notice issued by the income-tax officer to the assessee under the amended section 34 of the income-tax act was validly issued (ii) if the answer to question no. 1 is in the negative, whether the notice issued under ..... virtue of the provisions of section 16(3)(a)(i) and (ii) of the indian income-tax act. shri bandevar, however, overlooked the provisions of section 16(3)(a)(i) and (ii) of the act when he assessed the assessees income for the year 1946-47. he assessed the assessee, his wife and his minor sons ..... us.17. our answer to the first question posed therefore is that the notice was not validly issued by the income-tax officer under the amended section 34 of the income-tax act.18. cost of this application shall be paid by the respondent. counsels fee rs. 200. ..... the amended section 34 of could be considered to have been issued under section 34 before its amendment by the income-tax and business profits tax amendment act, 1948 (iii) if the answer to question no. 2 is in the affirmative, whether the notice under section 34, as it stood .....

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Mar 23 1955 (TRI)

Baxiram Romal Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Mar-23-1955

Reported in : 195629ITR250(Nag.)

..... assessment. we accordingly answer the first question in the affirmative.7. coming to the second question, it was doubtless held in calcutta discount co. v. income-tax officer, that section 34 of the indian income-tax act, as amended by act xlviii of 1948, had no retrospective operation beyond march 30, 1948. in appeal from this decision which was by a single judge, it has been ..... accordance with law." 4. the original assessment for the assessment year 1945-46 was made on march 24, 1947. there was also an order under section 35 of the indian income-tax act, which was passed on august 25, 1947. in the original assessment, as well as the assessment under section 35, the question of including remittances of the assessee from adilabad to ..... held by their lordships of the privy council in maharaja of pithapuram v.commissioner of income-tax, the subject of charge under the indian income-tax act, in direct contrast to the english taxing acts, is not the income of the year of assessment but the income of the previous year. if, therefore, the income, profits an gains brought into or received in british indian did not accrue or arise ..... v. calcutta discount co., that the plain effect of the substitution of the new section 34 with effect from march 30, 1948, is that from that date the income-tax act is to be read as including the new section as part thereof and if it is to be so read, the further effect of the express language of the section .....

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Mar 23 1955 (TRI)

Bhopal Textiles Ltd. Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Mar-23-1955

Reported in : 195629ITR171(Nag.)

..... in british india, in the year of account, by or on behalf of the assessee company within the meaning of section 4(1)(a) of the india income-tax act, 1922 ?" 2. the assessee, bhopal textiles ltd., bhopal, was a non-resident company in the year of account ending december 31, 1945. its total sales ..... this reference under section 66(6), india income-tax act, 1922 (hereinafter called the act), arises out of the order of the income-tax appellate tribunal, bombay, in i.t.a. no. 5997 of 1951-52, on the following question of law, namely : "whether the ..... cotton and silk mills co. ltd. v. commissioner of income-tax, the sales money was collected by the assessee companys managing agents in british india. the facts of this case are, however, different and are similar to ..... non-resident company effected sales in british india through its brokers who received payment on its behalf. so also in sir sobha singh v. commissioner of income-tax, the payment was made to the assessee company at the officer of the reserve bank, bombay, in accordance with the contract, and in bangalore woolen ..... to its own account and that was not in british india at the material time.turner morrison & co. ltd. v. commissioner of income-tax and keshav mills ltd. v. commissioner of income-tax, cited at the bar, are easily distinguishable. in the former, the agent company of the resident assessee association effected the sales in .....

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Oct 21 1955 (TRI)

Ramkrishna Ashanna Bukekar Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Nagpur

Decided on : Oct-21-1955

Reported in : 195630ITR833(Nag.)

..... relief.4. according to the department the relief which is claimed by the assessee is barred by time in view of sub-section (5) of section 25 of the indian income-tax act. in any case, the present relief was climbable only during the appropriate assessment year and that not having been done the assessment had become final under sub-section (6) of ..... paid tax under the indian income-tax act, 1981.the assessment year with which we are concerned is 1946-47, and the relevant account period is the year ending ..... referred to this court under sub-section (2) of section 66 of the indian income-tax act, is "whether the assessee is entitled to claim that the tax paid in respect of s. y. 2001 be refunded to it under section 25 (4) and/or section 48 of the indian income-tax act." the assessee is an undivided hindu family carrying on business in kirana. the assessee ..... with diwali 1945, i.e. 4th november, 1945. on 25th july 1946, the assessee submitted a return of his income showing a total income of rs. 17,417. he did not .....

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