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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1948 Page 1 of about 10 results (0.027 seconds)

Dec 06 1948 (PC)

Kilburn Properties, Ltd. Vs. Commr. of Income-tax

Court : Kolkata

Decided on : Dec-06-1948

Reported in : AIR1952Cal333

..... -a & set aside the orders of the income-tax officer for both years.9. appeals were taken by the income-tax officer to the income-tax appellate tribunal who reversed the orders of the appellate assistant commissioner & restored the orders of the income-tax officer.10. on application filed by the assessee under section 66, income-tax act the tribunal referred the following question for toe ..... assessee was derived from 'property' assessable under section 9, income-tax act, the provisions of section 28-a were ..... opinion of this court.'whether in view of the fact that the entire income of the ..... at an applicable to the case?'11. the relevant portion of section 23-a reads as follows:'where the income-tax officer is satisfied that in respect of any previous .....

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Aug 05 1948 (PC)

Commissioner of Income-tax Vs. Kamala Mills Ltd.

Court : Kolkata

Decided on : Aug-05-1948

Reported in : AIR1952Cal383

..... cost to the assessee less all depreciation 'actually' allowed to him under this act, or any act repealed thereby, or under executive orders issued when the indian income-tax act, 1886, was in force.6. mr. pal, appearing for the income-tax authorities, contends that the expression 'actually allowed' means 'allowable under the law in force.' mr. pal refers as to ..... figure, the assessee for the latter.5. it is no longer disputed that the present controversy should be determines on the terms of section 10 (5) (b) as amended by income-tax (amendment) act xxiii (23) of 1941 which is to the following effect.10 (5) 'written down value' means:(b) in the case of assets acquired before the previous year the actual ..... the provisions of section 10 (2) (vi) provisos (b) & (c) of act xi (11) of 1922 and also to the corresponding provisions of ..... order1. this is a reference under section 66 (1) income-tax act, at the instance of the commissioner of income-tax, bengal.2. the question relates to the allowable depreciation for the charge-year 1942-43.3. in the preceding charge-year, (1941-42), the allowable depreciation was found to be .....

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Sep 29 1948 (PC)

Commissioner of Income-tax (Central), Calcutta Vs. the Burma Oil Compa ...

Court : Kolkata

Decided on : Sep-29-1948

Reported in : [1949]17ITR343(Cal)

..... . - this is a reference under section 66(1) of the indian income-tax act as amended by section 92 of the amending act vii of 1939.the question raised in this reference falls to be decided on the interpretation of sub-clause (a) of clause 1 of part ii of the india and burma (income-tax relief) order, 1936.the burma oil co. ltd., is a ..... will be noticed that the relevant clause in clause 1 of part ii of the india and burma (income-tax relief) order is almost in terms similar to the first proportion of the provisions of section 27, sub-section (1), of the finance act, 1920.it fell to be decided in the decision above referred to as to what was meant by the ..... income proves to the satisfaction of the special commissioners that the has ..... to state the relevant provisions of the english statute. finance act, 1920, section 27, sub-section (1), as amended by the fiance act, 1927, section 46 and schedule v, part ii, section 2(1), provides :-'if any person who has paid, by deduction or otherwise, or is liable to pay united kingdom income-tax for any year of assessment on any party of his .....

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Sep 06 1948 (PC)

Kilburn Properties Limited Vs. Commissioner of Income-tax, Bengal.

Court : Kolkata

Decided on : Sep-06-1948

Reported in : [1949]17ITR134(Cal)

..... 23a and set aside the orders of the income-tax officer for both years.appeals were taken by the income-tax officer to the income-tax appellate tribunal who reversed the orders of the appellate assistant commissioner and restored the orders of the income-tax officer.on applications filed by the assessee under section 66 of the income-tax act the tribunal referred the following question for the ..... opinion of this court :-'whether in view of the fact that the entire income of the assessee was derived from property assessable under section 9 of ..... the indian income-tax act, the provisions of section 23a were at all appplicable to the ..... case ?'the relevant portion of section 23a reads as follows :-'whether the income-tax officer is satisfied that the in respect of any previous .....

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Mar 30 1948 (PC)

Maharaja Bikram Kishore of Tripura Vs. Province of Assam.

Court : Kolkata

Decided on : Mar-30-1948

Reported in : [1949]17ITR220(Cal)

..... but not realised during the accounting period should be made under clause (c) of section 7 of the assam agricultural income-tax act, 1939 (assam act ix of 1939).9. is the income derived from the chakla roshanabad estate liable to tax under the assam agricultural income-tax act -(a) by assessment upon the state of tripura or(b) by assessment upon his highness the maharaja of tripura.'the ..... highness the maharaja of tripura, for the years 1939-40, 1940-41 and 1941-42.the facts giving rise to this reference can be shortly stated follows : the assam agricultural income-tax act (act ix of 1939) was passed in the month of august, 1939, and was to have effect from the month of april of that year. a notice under section 19(1 ..... rejected the accounts of the assessee for the year 1928-29 respect of his tobacco business and upon the materials before him assessed the income under section 23(3) of the income-tax act. in the following year another income-tax officer in the course of assessment proceedings for the year 1930-31 took the view that his predecessor had estimated the quantity of tobacco at ..... in my answer to question 6.question 5 - whether the money received from the assam government under the agreement dated february 13. 1897, was 'income' or 'agricultural income' within the meaning of the assam agricultural incomes-tax act 1939 (assam act ix of 1939).it appears that the maharaja had given a lease of certain property to the south sylhet tea company, but the assam government .....

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Mar 30 1948 (PC)

Narendra Narayan Chowdhury Vs. the Province of Assam.

Court : Kolkata

Decided on : Mar-30-1948

Reported in : [1949]17ITR243(Cal)

..... ultra vires the powers of the legislature. this procedure of appointing an agent for a non-resident assessee finds place in the indian income-tax act and the provisions are set out in section 42 of the act itself. the assam agricultural income-tax act contains no provision for the appointment of an agent, through by section 50 it is provided that the provincial government may make ..... ultra vires the provincial legislature if and so far as it authorises the assessment upon the maharaja of tripura.(4) whether rule 22 of the rules under the assam agricultural income-tax act is ultra vires the government of assam.(5) whether the assessee is in law liable to be assessed as agent of his highness the maharaja of tripura in his ..... maharaja of tripura in his capacity as ruler.the answer to question 2 must be that the income from chakla roshanabad is not liable to be assessed for agricultural income-tax under the assam agricultural income-tax act.the answer to question 3 must be that the assam agricultural income-tax act is not ultra vires the provincial legislature as on its true constructions it does not authorise ..... is, as a matter of law, the property of the tripura state or of his highness the maharaja of tripura personally.(2) is the income from chakla roshanabad state liable to tax under the assam agricultural income-tax act by the assessment upon the tripura state or by assessment upon his highness the maharaja of tripura personally or otherwise.(3) whether the assam agricultural .....

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Sep 29 1948 (PC)

Commissioner of Agricultural Income-tax, West Bengal Vs. Raja Jagadish ...

Court : Kolkata

Decided on : Sep-29-1948

Reported in : [1949]17ITR426(Cal)

..... the term 'agricultural income' in this act, viz., bengal agricultural income-tax act, is in terms similar to the one appearing in section 2(1) of the indian income-tax act. the test applied for the considering what class of income is excluded from assessment under the income-tax act as being agricultural income will accordingly, be the same for determining what is assessable as agricultural income under the bengal agricultural income-tax act. we must also ..... some measure of cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of the income-tax act. in the present case their lordships agree with the high court in thinking that there is no evidence which would justify in the conclusion that this condition is satisfied.'the ..... the ambit of the jurisdiction of the central legislature. the indian income-tax act has, therefore, excluded items of agricultural income from being assessed to income-tax and the provincial agricultural income-tax act has made the same liable to the provincial tax.in the first instance, the learned counsel refer to the practice flowed by the income-tax department for a very long series by years and reference is made to .....

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Nov 16 1948 (PC)

Commercial Structures Ltd. Vs. R. A. Briggs.

Court : Kolkata

Decided on : Nov-16-1948

Reported in : [1949]17ITR30(Cal)

..... distinct from a mistake in the interpretation of a document, the case was rather on the border line. he was dealing with the proper application of section 20 of the income tax act, 1918, to the provisions the particular deed, but i think his language is applicable here and the reasoning is equally applicable to mistakes made with regard to the dicovery of ..... death.'so the discovery there made was that what had got to be considered was not clause 15 of the partnership deed, but the effect of section 20 of the income tax act, 1918, as applied to the other provisions of the deed, which set out the share of the profits which colonel of the deed, which set out the share of the ..... for the finsbury district. the general commissioners had confirmed five additional assessments made under schedule a on the taxpayers, commercial structures, ltd., in purported pursuance of section 125 of the income tax act, 1918.the taxpayers were the owners of the upper part of a warehouse in clerkenwell which was in the course of erection at the outbreak of war. in september, 1939 ..... deduction, arriving at a net assessment of pound 4,525. the five additional assessments in questioning this appeal were made on that basis. in so proceeding the inspector purported to act in pursuance of section 125(1) of the income tax act, 1918, which, so far as material, reads as follows :-'if the surveyor discovers that any properties or profits chargeable to .....

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Aug 05 1948 (PC)

Commissioner of Income-tax, Calcutta Vs. Kamala Mills Ltd. CalcuttA.

Court : Kolkata

Decided on : Aug-05-1948

Reported in : [1949]17ITR130(Cal)

..... previous year the actual cost to the assessee less all depreciation actually allowed to him undder this act, or any act repealed thereby, or under exculative orders issued when the indian income-tax act, 1886, was in force.'mr. pal, appearing for the income-tax authorities, contends that the expression 'actually allowed' means 'allowable under the law in force.' ..... of section 10(5)(b) as amended by the income-tax (amendment) act (xxiii of 1941) which is to the following effect :-'10(5) written down the value means -(b) in the case of assets acquired before ..... this is a reference under section 66(1) of the income-tax act at the instance of the commissioner of income-tax, bengal.the question relates to the allowable depreciation for the charge year 1942-43.in the preceding charge year (1941-42), ..... mr. pal refer us to the provisions of section 10(2)(vi), provisions (b) and (c), of act xi of 1922 and also to the corresponding provisions of act vii ..... in the charge year 1942-43 should be taken to be rs. 9,08,003 less rs. 87,244 of rs. 9,08,003. the income-tax authorities contend for the former figure, the assessee for the latter.it is no longer disputed that the present controversy should be determined on the terms .....

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Aug 17 1948 (PC)

Manmatha Nath Sen Vs. Gopee Ballav Sen and ors.

Court : Kolkata

Decided on : Aug-17-1948

Reported in : AIR1951Cal170

..... possession i cannot give possession of these properties to mr. sircar's client. but i am quite prepared to keep a separate account of the income of these properties from the date of the judgment upon award treating realisations upto the date of such judgment and decree as joint. i should ..... its ordinary original civil jurisdiction and attracted all the rules of procedure and limitation applicable to such a decree. the jurisdiction conferred by the arbitration act, 1839 and the rules was undoubtedly original civil jurisdiction and it was, in the light of the teat laid down by lord hobhouse ordinary original ..... reminder thereto dated the 6th february 1947 the receiver in his letter dated the 10th february 1947 stated that he had been paying the municipal taxes of the calcutta properties under order of court made in june 1945 and reiterated that he had never been and was not then in possession ..... be taken out. the representatives of the insolvent being summoned to show cause why the judgment should not be executed pleaded limitation under the indian limitation act 1877. scott j. upheld this objection. on appeal west j. held that the case fell under article 180 (present article 183) and that no ..... 1 of 24 and 25 vict. order 104 authorised her majesty to establish a high court in bengal by letters patent. section 9 of that act specified the several jurisdictions that the high court to be so established should have. these jurisdictions were subject to what might be prescribed by the letters .....

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