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Judgment Search Results Home > Cases Phrase: income tax act Court: jammu and kashmir Year: 1973 Page 1 of about 7 results (0.024 seconds)

Apr 30 1973 (HC)

B. Johar Forest Works Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Decided on : Apr-30-1973

Reported in : [1977]107ITR409(J& K)

..... the knowledge of the notice could be imputed to the assessee or its manager was not considered to be a service according to section 63 of the income-tax act.17. another judgment which can be relied upon by us for the view we propose to take is one by the madhya pradesh high court in ..... within order v, rule 9 and/ or rule 13. the problem, therefore, has resolved itself to this fine point; whether where a notice under the income-tax act is delivered otherwise than by post to any clerk or servant on the premises where the assesseecarries on business, and according to the practice obtaining in the business ..... to, or a substitute for, the service of the notice on the assessee. it has to be borne in mind that the penalty proceedings under the income-tax act are of a quasi-criminal nature and the requirement which the statute itself prescribes to be satisfied must be positively proved to have been satisfied before a ..... assessee did not constitute a valid and a legal service of the notice under section 22(2) of the income-tax act.9. the next contention of mr. randhawa was that the indian income-tax act, 1922, was repealed by the act of 1961. the assessment in the present case was made on november 20, 1962, a date long ..... dated december 17, 1970, is confined only to appeal no. 9538 and as such the reference to this court under section 256 of the income-tax act is relatable to the question of the exigibility of the penalty pertaining to the said assessment year only.8. we have heard counsel for the .....

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Apr 12 1973 (HC)

Additional Commissioner of Income-tax, Etc. Vs. Sadiq Ali and Bros.

Court : Jammu and Kashmir

Decided on : Apr-12-1973

Reported in : [1973]92ITR276(J& K)

..... the year was determined at rs, 91,970 by order of the income-tax commissioner.3. after completing the assessment proceedings for both the years, the income-tax officer initiated penalty proceedings under section 271 of the income-tax act (hereinafter to be referred to as 'the act'), and since the penalty which was proposed to be imposed exceeded rs. 1,000, the case of the assessee was ..... by the inspecting assistant commissioner was correct, and since the assessee had deliberately concealed the amounts which it voluntarily agreed to be added to its income by the income-tax officer, therefore, proceedings under section 271 of the act were fully justified and the inspecting assistant commissioner was correct in imposing the penalties. mr. s. grover, appearing for the assessee, however, submitted that it ..... ] 89 i.t.r. 356, 361 (punj.) a division bench of the punjab and haryana high court observed as follows:'under section 28 of the act, there is no statutory obligation on the income-tax authorities to impose a penalty in every case. a case for the imposition of penalty has to be found on the material on the record and it is ..... of the assessee. we are inclined to agree with the contention raised by the learned counsel for the assessee.8. section 271(1) of the act runs thus :'if the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this act, is satisfied that any person- (a) has without reasonable cause failed to furnish the return of total .....

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Jul 30 1973 (HC)

Abdul Aziz and Co. Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Decided on : Jul-30-1973

Reported in : [1975]98ITR299(J& K)

..... behalf of the minors as also by some of them personally could not deprive the firm of its right to be registered specially when the legal formalities prescribed by the income-tax act were duly complied with. what was material to be seen in a case of the present nature, in view of the decision of the orissa high court in simhadri narasingh ..... & co. of sona masjid, srinagar, hereinafter referred to as 'the assessee', referred the following question of law foropinion of this court under section 256(1) of the income-tax act, 1961, hereinafter referred to as 'the act ' :' whether, on the facts and in the circumstances of the case, the registration claimed on the basis of the partnership deed dated october 6, 1966, was rightly ..... the instrument of partnership were not fatal. they could easily be rectified if a demand in that behalf had been made in terms of section 185(2) of the act. moreover, the income-tax officer does not seem to have attached any importance to them as he does not appear to have refused the registration in view of any of these so-called ..... by the appellate tribunal are as follows:on february 25, 1967, the assessee filed for the assessment year 1967-68 an application for registration under section 184 of the act before the income-tax officer, projects ward, srinagar, on the basis of an instrument of partnership executed on october 6, 1966, which showed the constitution of the firm as under : 1. abdul aziz .....

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Aug 08 1973 (HC)

Rattan Lal Tiku Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Decided on : Aug-08-1973

Reported in : [1974]97ITR553(J& K)

..... (2) and (3) of section 23 of the old income-tax act which have now been reproduced as sub-sections (2) and (3) of section 143.9. for these reasons we hold that the provisions of section 143 ..... 4) of that section lies to the assistant commissioner. under such circumstances there is no reason why the mandatory provisions of an enactment in a taxing statute like the income-tax act should not be strictly observed in the matter of making an assessment under its provisions.'8. these decisions were given with reference to sub-sections ..... the assessee, his mother, mst. shobawati, was shown as the proprietor of the business. notice under section 143(2) of the income-tax act (hereinafter to be referred to as 'the act') was issued to the assessee on january 19, 1968, fixing the date of hearing for january 29, 1968. on several dates the ..... the a.a.c. the learned counsel for the assessee submitted that, as the mandatory provisions of section 143(2) of the act hid not been complied with by the income-tax officer, the a.a.c. should have annulled rather than set aside the assessment and remanded the case for giving a fresh notice ..... the sake of brevity to be referred to as the a.a.c.) wherein he submitted that as the income-tax officer had issued no notice under sections 143(2) and 143(3) of the act, the assessment should be annulled. in the alternative it was pleaded by the assessee that he was not .....

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Apr 12 1973 (HC)

Additional Commissioner of Income-tax, Etc. Vs. Maharaj Kumar Vikramad ...

Court : Jammu and Kashmir

Decided on : Apr-12-1973

Reported in : [1973]92ITR553(J& K)

..... said that the expenses flowed from the pocket of the assessees but were incurred gratuitously by dr. karan singh himself.13. it was, however, submitted by mr. dhawan that the income-tax act has made a specific provision for amounts to be paid by the assessee, where the intention is that the assessee should incur the expenditure personally. our attention was drawn to ..... interpreted giving every benefit of doubt to the subject. the tribunal further found that as the words 'by the assessee' are not mentioned in section 24(1)(viii) of the income-tax act, therefore, once it is proved that expenses had been incurred by anybody for collection of rent, the assessees were entitled to the benefit of the deductions claimed by them. there ..... under the head 'interest on securities', and, for this reason the word 'assessee' occurs after the words 'any reasonable sum expended'. thus the income-tax act deals witk various categories of income for which different provisions have been made and it is slot reasonable to interpret one provision with reference to the other,when the object sought to be achieved by the ..... to income-tax under the head 'income from house property '.'11. section 22 clearly provides that it would apply to cases where the assessee is the owner of the property concerned and any income from such property would be deemed to be income from house property as mentioned in section 24(1). it is true that clause (viii) of section 24(1) of the act does .....

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Jul 11 1973 (HC)

Bakshi Mohd. Yusuf and Bakshi Mohd. Shafi Vs. Commissioner of Income-t ...

Court : Jammu and Kashmir

Decided on : Jul-11-1973

Reported in : [1974]93ITR38(J& K)

..... there would be no case at all under the income-tax act wherein the furnishing of particulars would not be deliberate because there would be no case where the return is not verified and signed by the ..... unable to agree with this line of reasoning. when the legislature framed the relevant provision, it was fully aware of the other provisions of the income-tax act by which a return had to be fully verified and signed by the assessee. in these circumstances if the reasoning of the learned tribunal is accepted, ..... have been carried away by two important circumstances. in the first place they thought that by virtue of the amendment of section 271 of the income-tax act which replaced the old section 28, the statute had to be construed more strictly and differently. this reasoning of the tribunal is not at all ..... on the assessee. the tribunal appears to have been swayed by the fact that, in view of the amendment to the relevant provision of the income-tax act, the intention of the legislature was that the provision should be strictly construed and penalty should be imposed whenever there was a lapse on the ..... our answer to question no. 1 in both the cases on the facts and circumstances is that penalty under section 271(1)(c) of the income-tax act is not exigible and must be deleted. the references are answered accordingly. in the circumstance there will be no order as to costs.jaswant singh, .....

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Aug 30 1973 (HC)

Controller of Estate Duty Vs. Kasturi Lal JaIn and Mohini Devi Muju

Court : Jammu and Kashmir

Decided on : Aug-30-1973

Reported in : [1974]93ITR435(J& K)

..... not to have been included in the estate of the deceased and he accordingly deleted the amount in both the cases. the department then went up in appeal to the income-tax appellate tribunal, chandigarh bench, who after hearing counsel for the parties affirmed the decision of the zonal appellate controller and held that the amount of compensation of rs. 42 ..... the claimswhich had been registered and verified with regard to the same eventuallyafter an interval of time gave rise to a claim for compensation under thedisplaced persons (compensation & rehabilitation) act, 1954, and paymentof such compensation, that would be covered by section 2(16). such anargument cannot be entertained nor can it have any force because at thetime of the ..... harchand singh was being investigated into by the concerned authority and had been registered and verified, but before the coming into force of the displaced persons (compensation and rehabilitation) act under which harchand singh would have been entitled to receipt of compensation, he died. it was held by their lordships that even though the claim was verified under the ..... ' property passing on the death ' and observed as follows: ' the expression ' property passing on the death ' includes, according to the definition contained in the 22nd section of the act, property passing either immediately on the death or after any interval either contingently or certainly, and either originally or by way of substitutive limitation, and the expression ' on the death .....

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