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Judgment Search Results Home > Cases Phrase: income tax act Court: karnataka Year: 1967 Page 1 of about 44 results (0.019 seconds)

Feb 09 1967 (HC)

B.B. Danganavar Vs. Income-tax Officer, Special Survey Circle, Dharwar

Court : Karnataka

Decided on : Feb-09-1967

Reported in : [1967]65ITR370(KAR); [1967]65ITR370(Karn); (1967)1MysLJ426

..... set-off on the ground that the two earlier returns disclosing losses had been filed beyond the period of limitation prescribed by sub-section (3) of section 139 of the income-tax act, 1961. an appeal by the assessee to the appellate assistant commissioner, dharwar range, was also unsuccessful. 4. the petitioner thereupon has come to this court with this writ petition in ..... to perform in protection of his own right or interest, this court should compel him to perform that duty by the issue of a mandamus. 5. section 139 of the income-tax act, to sub-section (3) whereof the respondent has made a reference in his assessment order, deals with the topic of making a return for purposes of assessment. sub-section (1 ..... ] 33 i.t.r. 630] took the view that the voluntary returns of losses are not at all returns within the meaning of the income-tax act, and that the income-tax officer was not required by any provision of the act to make an assessment in respect of them or pursuant to them. the high court of madras also in two cases - one decided by ..... limit submitted voluntarily in answer to the general notice under section 22(1) of the income-tax act was a good return, because it was a return which the assessee considered represented his true income. they also pointed out that there was no provision in the income-tax act which would enable the income-tax authorities totally to refuse to consider a return, if filed. after noticing the difference .....

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Jan 11 1967 (HC)

Pathikonda Balasubba Setty (Deceased) Vs. Commissioner of Income-tax, ...

Court : Karnataka

Decided on : Jan-11-1967

Reported in : [1967]65ITR252(KAR); [1967]65ITR252(Karn); (1967)1MysLJ639

..... the appellate order. that application having been dismissed, the assessee approached this court with an application under sub-section (2) of section 66 of the income-tax act, 1922. this court, by its order dated 20th july, 1962, directed the tribunal to draw up a statement of the case and refer the ..... the 1922 act and the corresponding provisions of the 1961 act. 17. under both the acts the assessee has a right of appeal to two courts, ..... the point for consideration under this question is the nature and extent of the jurisdiction of the income-tax appellate tribunal and the extent of its appellate powers. 16. the present case is governed by the income-tax act of 1922. but, on this question, there is no difference between the relevant provisions of ..... operate beyond the scope of their appellate powers by contemplating, if not actually directing an enhancement of liability beyond the figures fixed by the income-tax officer and that the reference to the question of unaccounted stock was totally beyond the scope of the appeal itself. 33. our answer to ..... first to the appellate assistant commissioner and then to the income-tax appellate tribunal. the first appeal is under section 30 of the act of 1922; section 31(3) sets out in detailed terms the nature and extent of the appellate powers .....

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Jan 09 1967 (HC)

Bibi Plantations Vs. Agricultural Income-tax Officer, Mercara

Court : Karnataka

Decided on : Jan-09-1967

Reported in : ILR1967KAR1021; [1967]65ITR341(KAR); [1967]65ITR341(Karn); (1967)1MysLJ278

..... section 41 and 42 - except in regard to the necessity of the original authority seeking orders of the appellate authority - are modeled on the similar provisions of the indian income-tax act, wealth-tax act, etc. that the discretion vested in the assessing authority by those statues is a judicial discretion or a discretion to be exercised judicially on a consideration of relevant circumstance ..... is a well-established proposition. so far a this court is concerned, there is the decision reported in esthuri aswathaiah v. income-tax officer, which dealt with section 45 of the indian income-tax act 1922. the same or similar view has been taken by the calcutta high court in aluminium corporation of india ltd. v. balakrishnan, in which the ..... 13. such being the position in law, the first question is whether the proviso to section 41(1) of the mysore agricultural income-tax act does or does not require a passing of a formal order by the agricultural income-tax officer treating the assessee as in default. the second question is what the nature and the general contents of that order should be ..... more or less analogous to the position under the proviso to sub-section (1) of section 41 of the agricultural income-tax act, except as to the special provision as to the reference to the appellate authority found only in the agricultural income-tax act. the said ruling of the calcutta high court is also of importance from another point of view. while dealing with .....

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Feb 09 1967 (HC)

Gundathur Thimmappa and Sons Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Decided on : Feb-09-1967

Reported in : [1968]70ITR70(KAR); [1968]70ITR70(Karn)

..... with the immediately preceding year 1947-48. 10. it is also now well-established that the power of an appellate assistant commissioner to give directions under section 31 of the income-tax act, 1922, is limited to the assessment year to which the appeal before him relates, and that the words 'finding' and 'direction' contained in sub-section (3) of section 34 mean ..... . 1. the assessee is a hindu undivided family trading in cotton and other goods. their accounting year is deepavali to deepavali. their income for the accounting year may 20, 1946, to november 12, 1947, was assessed to tax under the income-tax act for the assessment year 1948-49. during the scrutiny of accounts, the officer discovered the following entries purporting to be loans received ..... tribunal either. 5. the tribunal having refused to state a case on assessee's application under sub-section (1) of section 66 of the income-tax act, he petitioned to this court under sub-section (2) thereof in civil petition no. 215 of 1950. by an order made therein on april 11, 1962, this court called upon ..... them and, therefore, erroneous in law. 14. the above opinion stated by us finds support in the following decisions, namely, those reported in gangadas sarda v. commissioner of income and commissioner of income-tax v. hazarimul nagji & co. 15. as an answer in favour of the assessee on the second question for the reasons discussed above is sufficient to dispose of the entire .....

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Nov 06 1967 (HC)

Raja Pid Naik Vs. Agricultural Income-tax Officer, Yadgiri and anr.

Court : Karnataka

Decided on : Nov-06-1967

Reported in : [1968]69ITR401(KAR); [1968]69ITR401(Karn); (1968)1MysLJ1

..... (1) of the hyderabad agricultural income-tax act is similar to that of section 24b of the indian income tax act, 1922. while an assesses as defined by the hyderabad act means a person by whom agricultural income-tax is payable, an assesses under the indian income-tax act, 1922, means a person by whom income-tax or any other sum of money is payable under that act. in additional income-tax officer, circle i, salem v ..... as a public demand payable to the taluqdar'. 3. the provision is in pari materia with the provisions contained in section 46(2) of the indian income-tax act, 1922 (to be hereinafter referred to as the income-tax act). the contention is that before action can be taken under section 34(3), it must not only be shown that the petitioner is an 'assesses' but ..... of this case, the petitioner can be said to be an 'assesses in default' within the meaning of that expression found in the section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950) ?' 51. now, it becomes necessary to refer to the relevant statutory provisions, and they are sections 2(e), 22(1), 23, 33 and 34(3) of ..... circumstances of this case, the petitioner can be said to be an 'assesses in default' within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950) ?' 43. the papers will be placed before the learned chief justice for constituting a full bench for deciding the question of law referred. 44. the case .....

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Jan 03 1967 (HC)

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court : Karnataka

Decided on : Jan-03-1967

Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)

..... 19(1)(d), (f) and (g). 26. before doing so, we might very briefly refer to the legislative history behind the present section 132 of the income-tax act. 27. as already stated, the authorities under the income-tax act did not originally posses the power of search and seizure; they had only the powers normally exercised by civil courts under the code of civil pprocedure ..... in which are to quash, by the issue of appropriate writs, the warrants or authorisations sees to have been issued by the 3rd respondent, the commissioner of income-tax, under section 132 of the income-tax act and to direct the return of all books and documents taken possession of at the searches conducted as stated above. the preliminary orders were passed on the writ ..... like the magistrate. 71. we, therefore, hold that section 132 of the income-tax act, 1961 is not violative of the fundamental right guaranteed under article 14 of the constitution. 72. regarding article 19, the line of reasoning in the judgment of the supreme court ..... is certainly open to correction by the high court under article 226 of the constitution. 70. we are not, therefore, satisfied that the safeguards provided in section 132 of the income-tax act are ineffective or illusory for reason only of the fact that the original authorisations for search are issued by an officer of the department and not by an independent authority .....

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Feb 06 1967 (HC)

M.V. Govindaraju Chetty and ors. Vs. Commercial Tax Officer, Hassan Ci ...

Court : Karnataka

Decided on : Feb-06-1967

Reported in : (1967)2MysLJ385; [1968]22STC46(Kar)

..... so brought about in the order by retrospective legislation was clearly a mistake apparent on the record amenable to rectification under section 35 of the income-tax act. 14. the same principle was extended or applied by the bombay high court to a subsequent ruling of the supreme court rendering a previous ..... both in effect and to a considerable extent in the choice of words similar to or in pari materia with section 35 of the indian income-tax act, 1922. the applicability of the provisions of the said section 35 to cases where the assessment order becomes wrong by reason of subsequent legislation ..... high court on being approached by the assessee took the view that the exercise of the power of rectification by the income-tax officer was beyond the scope of section 35 of the income-tax act. this view was reversed by the supreme court, which pointed out that the consequence of the retrospective amendment of section ..... corners of the provision for rectification. 18. first of the conditions for rectification under rule 38 of the mysore sales tax rules or under section 35 of the indian income-tax act is that the mistake sought to be rectified must be a mistake apparent on the record. what mistakes are mistakes apparent ..... certainly be a case of mistake apparent on the face of the record within the meaning of section 35 of the income-tax act as well as rule 38 of the mysore sales tax rules. 19. that exactly is the position on facts and law in these cases. no further investigation of facts is .....

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Feb 01 1967 (HC)

M. Damodar Bhat Vs. the Third Income Tax Officer, Mangalore

Court : Karnataka

Decided on : Feb-01-1967

Reported in : AIR1968Kant258; AIR1968Mys258

..... ) 8 law rep 476 in which this court indicated the approach to be made for interpreting and ascertaining the true effect of section 297 of the income-tax act, 1961. by the first sub-section thereof, the income-tax act, 1922 was repealed, and sub-section (2) set out what may be briefly regarded as savings. the second sub-section gives several particulars. one of the ..... the petition. the other prayers are neither incidental or ancillary to the said main relief.(2) the impugned notice was issued under sub-section (3) of section 226 of the income-tax act, 1961 and addressed to a third party called the rajarajeshwari motor service from whom certain sums of money, it was believed, were due or payable to the petitioner. the petitioner ..... petitioner is entitled, no further or ancillary orders are necessary or called for.(28) we, therefore, make an order declaring that the impugned notice under section 226(3) of the income-tax act, 1961 bearing no. 770-(d)(i)/60-61, 61-62, 62-63 and 63-64 dated 23-4-1965 issued by the third ..... will have to be accepted (12) regarding the second item, the sum of rs. 485.55 p. being tax for the assessment year 1961-62, the position if as follows:(13) the assessment proceedings were taken and concluded under the income-tax act 1922 and a tax of rs. 2946-56 was imposed and demanded. thereafter, the assessee presented an appeal to the appellate assistant .....

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Sep 15 1967 (HC)

Raja Pid Naik Vs. Agricultural Income Tax Officer-cum Commercial Tax O ...

Court : Karnataka

Decided on : Sep-15-1967

Reported in : AIR1968Kant326; AIR1968Mys326

..... similar to that of section 24-b of the indian income-tax act 1922. while an assesses as defined by the hyderabad act means a person by whom agricultural income-tax is payable, as assesses under the indian income-tax act, 1922, means a person by whom income-tax or any other sum of money is payable under that act. in addl. income tax officer circle i. salem v. e. alfred, : [1962]44itr442(sc ..... referred to us, therefore, is that the petitioner was not an assesses in default within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950)after the decision expressed by the full bench the division bench (consisting of somnath iyer and kalagate jj.) delivered the following judgment on 6-11-1967.somnath ..... circumstances of this case, the petitioner can be said to be an 'assesses in default' within the meaning of that expression found it section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950)?'(6) now it becomes necessary to refer to the relevant statutory provisions, and they are section 2(3), 22(1) 23, 33 and 34(3) of ..... an assesses into an assesses deemed to be in default can happen under section 33.(14) the observation of the supreme court that section 24-b(1) of the indian income-tax act 1922 contains no provision for notices in respect of matters such as collection and the like, does not mean that the legal representative is excluded from the machinery provisions for .....

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Mar 06 1967 (HC)

M. Puttanna Setty Vs. State of Mysore and anr.

Court : Karnataka

Decided on : Mar-06-1967

Reported in : [1968]67ITR358(KAR); [1968]67ITR358(Karn); (1967)1MysLJ505

..... . 1. the petitioner's father, against whom an order of assessment had been made under the mysore agricultural income-tax act preferred an appeal to the deputy commissioner of agricultural income-tax, on the failure of which a further appeal was filed before the commissioner of agricultural income-tax. the father having died, the petitioner is now continuing the proceedings. 2. it appears that, on the papers ..... liability nor imposed any penalty. this was one of the conditions precedent for a competent appeal to the commissioner under section 34 of the act as it stood before the enactment. 3. before the commissioner could apply his mind to the appeal, the ..... of the appeal presented to the commissioner, a note had been made by one of the clerks or officials of the commissioner's office that the appeal was incompetent for the reason that the order appealed from had neither enhanced the tax ..... amendment by this act.' 4. section 34 as amended provided for appeal to the appellate tribunal and did not contain any such conditions as to enhancement of tax or imposition of liability as a condition precedent to the maintainability of the appeal. 5. but the appellate tribunal dismissed the appeal in limine taking the view that the appeal .....

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