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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1927 Page 1 of about 15 results (0.066 seconds)

Dec 13 1927 (PC)

Gangasagar Ananda Mohan Saha Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Dec-13-1927

Reported in : AIR1928Cal836

..... case certain assessees applied to the court under sub-section (3), section 66, income-tax act 1922, for an order directing the commissioner of income-tax to state a case for the opinion of the court. the application made to the commissioner of income-tax appears to have raised in a somewhat complicated and contentious form various questions which apparently ..... stated in the letter of reference as, would enable the court to decide the question referred to it. it is quite true; that the commissioner of income tax is required also to give his opinion. he is not merely required to state the questions of law and give his opinion; he is required above ..... which overlap to some extent; but the real question for determination is whether the assesses are entitled to be treated for income-tax purposes as a hindu undivided family. the commissioner of income-tax is of opinion that they are not so entitled and that they must be treated as an unregistered firm. we direct ..... made absolute on that question, namely, whether or not the assessees are entitled to be treated for income-tax purposes as a hindu undivided family. that is the sole question which we require the commissioner of income-tax to state for our opinion.2. i desire to point out that in these cases it is the ..... duty of the commissioner of income-tax to find all the relevant facts. when a case stated comes before this court, the court expects to find all such facts .....

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Dec 22 1927 (PC)

In Re: Vernon Milward Bason

Court : Kolkata

Decided on : Dec-22-1927

Reported in : AIR1928Cal729

..... -tax in respect of this total income.4. the assessee's real grievance is that if the resolution of 6th november 1917 ..... the petitioner for 1921-25 as dividends or otherwise, and whether the whole or any portion of it is assessable under the income-tax act.(2) whether their liability to assessment attached to each of the directors, as he received each year for several years his shire of the bonus either by actual withdrawal or ..... of one lakh of rupees, as the companies have in each year paid income-tax, together with, the companies' super-tax upon their profits, the assessee has not been required by the asaessment now in dispute to pay income-tax upon this figure. but this figure has bean included in computing his total income under section 16, income-tax act of 1922 and he has been assessed to super ..... , which he regards as illegal, had not been passed and acted upon, he would in each of the years between .....

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Mar 14 1927 (PC)

King-emperor Vs. Rajah Probhat Chandra Baruah

Court : Kolkata

Decided on : Mar-14-1927

Reported in : AIR1927Cal432

..... for ever.27. the madras high court held that there was no express modification or repeal of the exemption existing under the madras regulations in the indian income tax act of 1918 (the income-tax act of 1922 is substantially similar in terms to that of 1918 for the purposes of the present argument). it was further held that it was impossible to ..... of the immunity of zemindars in permanently settled area from taxation has been canvassed so often and at such length that to suggest that the legislature, in enacting the indian income-tax act, 1922, was unmindful of the permanent settlement, is to state a proposition which carries its own refutation. the position, therefore, is that the legislature, with the full ..... later statute is different from the subject-matter of taxation under regulation i of 1793, i.e., the subject-matters of taxation under regulation i of 1793 and the indian income-tax act, 1922, are financially and economically different, and that having regard to the express specification of certain exemptions only, the present assessee's claim must fail.9. these being ..... land which is used for agricultural purposes, within the meaning of sections 2 and 4 of the income tax act, and that such income was liable to income tax, notwithstanding the permanent settlement regulations of 1793. mr. justice page held that such income was not assessable to income-tax by reason of the permanent settlement regulations. there being this difference of opinion between the two learned judges .....

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Feb 17 1927 (PC)

In Re: Assessment of Behari Lal Mullick

Court : Kolkata

Decided on : Feb-17-1927

Reported in : AIR1927Cal553,103Ind.Cas.609

..... in entire accord with the learned chief justice as to the effect of the more general aspects of the matter which he has discussed and of the sections of the income-tax acts to which he has referred, i propose to limit myself to an examination of the sections which bear directly upon the question which we have to decide.28. the essential ..... appealed to in the english cases which is even more clearly applicable to the indian than to the english acts, namely, that the income-tax is one tax and not an aggregate of different taxes.12. for the present purpose the proper starting-point is the indian income tax act (7 of 1918). by section 14 sub-section (2) it was provided that:there shall be levied in ..... as to the meaning of what the legislature has said. i refer to them, in the first place, because they are matters on which it is specially necessary that the income-tax act of 1922 should be carefully scrutinized, and in the second place, because it is desirable to notice that until it is first decided whether or not the ..... . the contention of the board, of inland revenue before us upon this reference is that in 1922 the indian legislature, which in previous income-tax acts had clearly followed the english acts in the general scheme and in the principle of putting the tax upon the income derived during the year of assessment, intentionally departed from that principle and determined in each year to levy the .....

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Jun 15 1927 (PC)

Lal Mohan (Saha) Poddar Vs. King-emperor

Court : Kolkata

Decided on : Jun-15-1927

Reported in : AIR1927Cal724

..... provas mitter has argued that the petitioner could not be convicted under section 196, i.p.c., having regard to the provisions of section 37, indian income tax act. section 37 of the act runs as follows:the income tax officer, assistant commissioner and commissioner shall, for the purposes-of this chapter, have the same powers as are vested in a court under the civil procedure ..... be a 'judicial proceeding' within the meaning of sections 193 and 228, i.p.c.3. it would appear from what is contained in section 37, indian income tax act, that any proceeding before an income tax officer, assistant commissioner or commissioner under the chapter in which section 37 finds a place [it may be noted that a proceeding pursuant to a notice under section ..... dacca as cloth merchants and moneylenders. the firm in question were asked by the income-tax authorities to submit a return of their income for purposes of assessment of income-tax. a return was filed, but thereafter a notice was served on the firm under the provisions of section 23(2), indian income tax act, 1922, requiring the production of certain account books for the 1329 and 1330 ..... section itself to section 196, i.p.c. therefore having regard to the terms of section 37, it cannot be said that the proceedings which took place before the additional income tax officer on the production of the account books on the two date referred to above were 'judicial proceedings.' if that is so, having regard to section 37 there is no .....

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Jul 15 1927 (PC)

Tricumchand Dansing Vs. Chief Revenue Authority of Bengal

Court : Kolkata

Decided on : Jul-15-1927

Reported in : AIR1928Cal837

..... advocate-general that in the circumstances of this case the order made by the chief revenue authority on 2nd december 1921 was a demand' within the meaning of section 26, income-tax act, 1918. i have no doubt myself that that is so upon a consideration of the relevant sections. the ordinary section dealing with an original demand is section 18. it says ..... rankin, c.j.1. this is an appeal from a decision of my learned brother pearson, j., upon certain questions stated for the opinion of the court under section 51, income-tax act, 1918. the assessees in this case complained of the amount at which they had been assessed for excess profits duty and they applied to this court and obtained an order ..... had to pay in respect of excess profits duty the substantial sum of rs. 8,384 which they, pending subsequent proceedings, paid. now, against the assessment to income-tax they appealed to the commissioner under section 21, income-tax act, 1918. they persuaded the commissioner that, for the previous year in question they had made no profit and to use the language of section 22 ..... of the money paid in that respect was never interfered with and ultimately the assessees obtained refund of all that they had paid for income-tax and they were therefore in the position that, while under section 19, income-tax act, 1918 this might be adjusted upon the actual figures at the end of the year of assessment, the assessees have no grievance in respect .....

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May 11 1927 (PC)

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Decided on : May-11-1927

Reported in : AIR1927Cal793

..... or for settlement. such being the case, such nazar for petitions would not come within the definition of 'agricultural income' as given in the act, so this item could also be assessable to income-tax and would not be exempt from the operation of the income-tax act.rankin, c.j.8. i agree entirely in the judgment which has been delivered.9. with reference to the ..... purposes and, as such, such income cannot be claimed to be exempt from assessment.3. with reference to item (vii), i.e., punyaha nazar or ..... of the assessee which he presented to the assistant commissioner of income-tax at goalpara, he means the income which is derived for the use of land for storing purchases of food-crops, etc., by merchants, evidently this does not come within the definition of 'agricultural income' as given in section 2, indian income-tax act. the income, as derived, is not derived from land used for agricultural ..... first question put by the commissioner of income-tax the answers to all the items are in the negative. the answer is in the negative with .....

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Dec 13 1927 (PC)

In Re: Howrah-amta Light Ry. Co. Ltd.

Court : Kolkata

Decided on : Dec-13-1927

Reported in : 115Ind.Cas.33

..... attempt to bring this case under any of the sub-heads of sub-s, (2), a, 10 of the act cannot succeed. in view of the fact that for the purpose of income-tax assessees have a right to be dealt with according to their own method of accounting i desire to guard myself from ..... for the purpose of earning the tramway company's profits.7. howsoever this matter is looked at, i am of opinion that the commissioner of income-tax has correctly decided the only question which arises which is the second of the three questions stated. in my opinion the answer to that question ..... expenditure (not being in nature a capital expenditure) incurred solely for the purpose of earning such profits or gains.6. in my judgment the commissioner of income-tax has very properly held that this is not a description which covers the money in question. the payment to the district board is not an expenditure incurred ..... and the district board. i respectfully agree and i am personally pony that any rule was ever issued or made absolute calling upon the commissioner of income-tax to state something which was not a question at all. i, therefore, propose to confine my attention to the second question which i have stated ..... subsisting between your petitioners and the district board and the character of the payment by your petitioners to the district board.3. the commissioner of income-tax has in the end said that it appears to him that it is not his place to define the legal relationship subsisting between the petitioner company .....

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Dec 13 1927 (PC)

In Re: Howrah Amta Ligh Ry. Co. Ltd.

Court : Kolkata

Decided on : Dec-13-1927

Reported in : AIR1928Cal579

..... attempt to bring this case under any of the sub-heads of sub-section (2), section 10 of the act cannot succeed. in view of the fact that for the purpose of income-tax assessees have a right to be dealt with according to their own method of accounting i desire to guard myself ..... for the purpose of earning the tramway company's profits.7. however this matter is looked at i am of opinion that the commissioner of income-tax has correctly decided the only question which arises which is the second of the three questions stated. in my opinion the answer to that question ..... expenditure (not being in nature a capital expenditure) incurred solely for the purpose of earning such profits or gains.6. in my judgment the commissioner of income-tax has very properly held that this is not a description which covers the money in question. the payment to the district board is not an expenditure incurred ..... the district board. i respectfully agree and i am personally sorry that any rule was ever issued or made absolute calling upon the commissioner of income-tax to state something which was not a question at all. i therefore propose to confine my attention to the second question which i have stated ..... subsisting between your petitioners and the district board and the character of the payment by your petitioners to the district board.3. the commissioner of income-tax has in the end said that what it appears to him that it is not his place to define the legal relationship subsisting between the petitioner .....

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Dec 22 1927 (PC)

In Re: Dibrugarh Dist Club Ltd.

Court : Kolkata

Decided on : Dec-22-1927

Reported in : AIR1928Cal577

..... capital, the balance of profit if any being intended for the reserve, depreciation and sinking funds.8. in these circumstances the company claims to escape payment of income-tax upon its profits and puts forward statements such as these that the club does no business with and makes no profit on dealings with non-members, that ..... assessee) is not to be confounded with the individual shareholders. in this case it is found that the assessee has made a profit and it must pay income-tax on the full amount thereof independently of what it proposes to do with that profit.11. the assessee must pay the costs of this reference.c.c. ..... the company becomes entitled to get money from the club or from a member is not clear.)5. the following facts are stated by the commissioner of income-tax as showing the position in 1926. the number of shareholders in the company is not given but the number of shares issued was 445 shares. of these ..... thousand rupees. it did this clearly enough out of the various charges made to members of the club but it could be wished that the commissioner of income-tax had stated the facts as to this matter more explicitly. (whether the article of association and. the club's rules are logical and consistent on this ..... , c.j.1. the assessee in this case is the dibrugarh district club, limited, which is a company limited by shares incorporated under the companies act, 1882. i shall refer to it as 'the company' and i shall not refer to it as 'the club' for the reason that by the .....

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