Court : Kolkata
Decided on : Mar-16-1956
Reported in : AIR1957Cal69,30ITR46(Cal)
..... the gift was a joint gift to the two deities with the share of each indeterminate, the income receivable by each of the deities would be indeterminate and under the proviso to section 41, income-tax act tax was leviable and recoverable at the maximum rate at the relevant date. if, however, the dedication ..... 5a cannot be said to indicate any intention to create a joint estate in favour of the two deities. in -- panchanan das v. commr. of income-tax, w. b.', : 20itr57(cal) (g), there was a provision in the arpan-nama that the sebait for the time being shall be able ..... had arrived at a correct conclusion and answered the question in the affirmative. this decision was followed by this court in the subsequent case of -- 'commr. of income-tax, w. b. v. sm. ashalata debi', reported in the same volume of itr at p. 326 (b). in -- 'pulin behari de's case ( ..... of the two deities or two separate estates were created. the question is covered by the authority of this court's decision in -- 'commr. of income-tax v. pulin behary de', : 20itr314(cal) (a). in that case. there was also dedication to two deities thakur harihar and thakurani sachimata ..... amounted to two separate gifts to the two deities, the necessary conclusion from the absence of specification of shares of each would be that each of the two deities would have an equal share in the properties so that the income .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-28-1956
Reported in : AIR1957Cal1
..... dated 15-1-1955, para 9, it is stated as follows:'with reference to para 9 of the said petition, i admit that a certificate under section 46(2) indian income-tax act was forwarded to the collector for recovery of the arrears due from the petitioner in respect of the assessment year 1945-46, but i say that the certificate officer was ..... was not correct, because according to the authorities the firm was a mere benamdar of another firm, it would be entirely against the spirit and tenor of the income-tax act to proceed to recover the tax on the basis of the professedly wrong asesssment. from this point of view, the notices given to the various parties to pay money appear to be defective ..... taxation people of whom they disapproved.'8. finally, mr. roy argued that the matter was to be governed entirely by the indian income-tax act and and we should not act upon an analogy of the english act. 'bijoy singh dudhuria v. commr. of income-tax, calcutta .9. the point for consideration in this case is, therefore, as to whether it is possible to have such a ..... this application, it is claimed that the partners are hanumanbux and ganpatrai. these firms were being assessed for income-tax separately and the firm of jagannath hanumanbux was also registered under the income-tax act separately, until the assess ment year 1945-46. in that year the income tax authorities found that all these firms really were owned by ladhuram and his brother ganpatrai, carrying on business .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-06-1956
Reported in : AIR1956Cal161,30ITR439(Cal)
..... 8 of the amending act replaced the whole of the old section 34 by a new section and directed by section 1 ..... ]20itr432(cal) . (a)', one of the reasons given for holding that the return filed by the assessee in the absence of a notice under s. 38 of the bengal agricultural income-tax act (corresponding to section 34 of the indian act) could not be treated as a return under 8. 24 (1) (corresponding to section 22 (1) of the indian ..... chakravartti, c.j. 1. the assessee at whose instance this reference under section 66(1) of the income-tax act has been made is a firm. in maintaining its accounts, it observes the calendar year. admittedly during the year 1945, the assessee earned a taxable income, but it did not file any return in response to the general notice issued under section 22(1) of ..... rs. 69,738/-. the income-tax officer proceeded to make a provisional assessment on the return under section 23b of the act and made such an assessment on 28-2-1949. we are informed that thereafter proceedings for realisation of the tax under the provisional assessment were commenced.3. in the meantime, section 34 of the income-tax act had been amended by act 48 of 1948. section .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-05-1956
Reported in : AIR1956Cal164,29ITR781(Cal)
..... thus escape taxation, while, on the other hand, no part of the income, would here to be spent and, at the end of the period of six years, the ..... deducted on the ground that the property held by it was held wholly for charitable purposes and, accordingly, the income derived therefrom was exempt from taxation under section 4(3) (i), income-tax act. the objects of the trust and the directions for its administration are embodied in clause 2 of the trust deed ..... expenditure of the income up to any length of time. the clear scheme was that, for the space of six years, the shares constituting the so-called trust fund would be held by a trust which would not be a revocable trust for the purposes of the income-tax act and the income from which would ..... successive assessment years and the question was decided by the several authorities in the same way. after the decision of the tribunal, the commissioner of income-tax asked for a reference of the disputed question to this court, and a question has been referred in the following terms:--'whether on a true construction ..... support of such charitable purpose or purposes as the trustees may in their unfettered judgment deem to be the most deserving of support'.3. the income-tax officer rejected the assessee's claim on the ground that the trust was inoperative for vagueness. he referred to the words by which the objects .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-12-1956
Reported in : AIR1957Cal368
..... agreement that it should be so made. thus, there is no injustice in enforcing the provision of section 18 (3-b) of the indian income-tax act. of course, this might give rise to certain practical difficulties. it was pointed out by mr. mitter that if advances are made to masters of ..... hire which is payable to the owner, is payable in london, and therefore, is not liable to indian income-tax act. in fact, as he points out, the income-tax authorities have not sought to impose any tax on the hire, as such. he then proceeds to argue that the amounts that have been advanced in terms ..... particular case, we are concerned with the question as to whether the amount in dispute is chargeable to indian income-tax act. that depends on the question as to whether the income arose within the taxing territory. in my opinion, it did so. the actual payment was made in the territories of india and it ..... through whom the railway receipts were negotiated on behalf of the company in british india, and that they were therefore liable to tax under section 4 (1) (a) of the indian income-tax act, as having been received in british india on its behalf. 11. it will thus be seen that the decisions in the ..... how this will ultimately be adjusted between the petitioner and the owner. 13. in my opinion, therefore, the income-tax authorities have rightly taken steps under section 18 (3-b) of the indian income-tax act, and the petitioner has not been able to satisfy me that any interference is called for. that being so, .....Tag this Judgment!
Court : Kolkata
Decided on : May-11-1956
Reported in : AIR1956Cal450,30ITR525(Cal)
..... rule must be made absolute ana there will be a writ in the nature of certiorari quashing and setting aside the notice, under section 46 (5-a), income-tax act, issued by the respondents, dated 10-3-1954 or 15-3-195'5 (exs. a and e to the petition). there will also be a writ ..... for certiorari did not lie. mr. mit-ter says thst no appeal lies, whereas mr. meyer argues that an appeal would lie under section 30 (1-a), income-tax act. that provision runs as follows: 'any person having in accordance with the provisions of sub-section (3-b). of section 18 read with sub-section (6) of ..... not exclusively, determined by the place where its real business is carried on. if this is so, then it approximates to the definition given an the indian income-tax act, section 4-a (c). i have already referred to the fact that the investment trust co. has already been assessed as a resident, although it is ..... 540-15-0, whereas the petitioners had deducted and paid over only rs. 1,48,812-8-0. it was therefore directed under section 18 (7), indian income-tax act, to make payment of the balance of rs. 78,728-7-0 within 27-3-1955. this the petitioner refused to pay. the question that arises in ..... this application is whether the petitioner is liable to pay this sum. section 18 (3-b), indian income-tax act under which the payment of tax has been claimed from the petitioner runs as follows: 'any person responsible for paying to a person not resident in the territories any interest not .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-25-1956
Reported in : AIR1956Cal516,30ITR701(Cal)
..... that general consideration, the assessee's claim may be tested by reference to the terms of the relevant provisions of law.23. capital loss is not defined anywhere in the income-tax act, but it is perfectly clear it must be a loss arising out of the same transactions as are mentioned in section 12-b as giving rise to capital gains. in ..... the promoters of the company for the assessment years 1947-48 and 1948- 49 were assessable to income-tax as income in the hands of the assessee?'6. it appears that, during the assessment proceedings, the income-tax officer examined ram-kumar agarwalla and elbridge watson under section 37, income-tax act and obtained certain statements from them, chiefly, concerning the payment to the assessee of two thousand ..... year relative to the assessment year 1948-49, they paid a sum of rs. 78.052/-. the department taxed these sums as the income of mr. mitchell on the footing that they con- stituted advance payment of salary & were therefore assessable under section 7, income-tax act. the assessee's contention was that the amounts or premia paid by the promoters could be no part ..... presents great difficulty. it has been considered by reference to similar statutory provisions contained in schedule e to the english income-tax act, the language of which is slightly different, though not materially. prior to the act of 1918, the provision in the schedule to the english act of 1842 was that any person, holding public offices or employments of profit, was liable to be .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-29-1956
Reported in : AIR1956Cal636
..... month' by a testator's trustees to his wife, during her lifetime was an 'annuity' or an annual payment' within the meaning of section 40, income-tax act of 1853. the trustees, who were directed by the will to make the recurring payment to the widow, made the payment for a long time without making ..... he had paid to his wife as her alimony during the relevant accounting year. no reference appears to have been made before the income-tax officer to section 9 (1) (iv), indian income-tax act. the claim was put forward on the basis that an amount, equivalent to the amount payable to the wife as her alimony, ..... question was whether the payment was an 'annual payment' within case iii, rule 1 (a), of sch. d. to the income-tax act of 1918, so that the husband would be entitled to deduct the income-tax under rule 19. the court composed of avory, hawke & lawrence jj., relied on the authority of (1923) p 191 (f ..... , the husband or the trustee appointed by him would be entitled to deduct the appropriate income-tax. the relevant provision of the income-tax act was again section 40 of the act of 1853 and it would appear also section 102 of the act of 1842. the first spoke of 'any rent, or any yearly interest of money, ..... the question being whether or not the charge was an 'annual charge not being a capital charge' within the meaning of section 9(1)(iv), income-tax act, their lordships had occasion to decide what a 'capital charge' meant and also, to a certain extent, what was meant by an 'annual charge .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-04-1956
Reported in : AIR1957Cal244
..... do not express any opinion on the question as to whether after the decision of the commissioner, the petitioner should avail himself of the remedy open to him under the income-tax act, or whether he should come up again to this court. it would not be proper for me to express any opinion on that point at this stage.11. the result ..... . pal relies on the recent supreme court decision: -- 'bidi supply co. v. union of india, : 29itr717(sc) (b). in this decision, sub-section (7a) of section 5 of the income-tax act was under challenge. it was held by the majority decision that the order of transfer which was expressed in general terms without any reference to any particular case (i. e ..... are annexed to the several petitions. copies annexed to the petition in matterno. 117 of 1956 are marked as 'p', these noticesshow that the commissioner was acting under theprovision of section 33-b of the indian income-tax act.relevant provision of that section runs as foollows : - -'33-b (1): the commissioner may call for and examine the record of any proceeding under this ..... /52, 1952/53 and 1953/54. for all these years, the firm has been assessed as a registered firm, that is to say, registered under the indian income-tax act. in other words, it was registered under section 26a of the indian income-tax act and assessed as a registered firm in accordance with section 23 (3) read with section 23 (5) (a) of the said .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-17-1956
Reported in : AIR1957Cal449
..... in a special capacity. i find it impossible to accent that contention as well. it will be noticed that the various types of representatives whom section 61(1) of the income-tax act recognises are recognised because of the particular character they bear or the particular profession to which they belong. an accountant is recognised as a competent representative on the ground that ..... excluded by the respondent's own pleading.33. mr. moitra nest tried to give to his contention an appearance of law by relating it to section 61 (1) of the income-tax act. that section provides that any assessee, who is entitled or required to attend before, inter alia, the appellate tribunal, may attend by a person authorised by him in writing in ..... this behalf 'being a relative of or a person regularly employed by the assessee or a lawyer or accountant or income-tax practitioner'. mr. moitra's contention was that since section 61(1) of the income-tax act provided for appearance by representatives of several different categories, it could by no means be said that the respondent had appeared as belonging ..... -pondent before us was an accountant, so enrolled, before he became a chartered accountant by the operation of the act. it is thus as an accountant that he figures in the contemplation of the income-tax act. if one turns next to the chartered accountants act and tries to find out from there what the functions of a chartered accountant are, one finds in section .....Tag this Judgment!