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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1958 Page 1 of about 33 results (0.038 seconds)

May 15 1958 (HC)

P.C. Ray and Co. (India) Private Ltd. Vs. A.C. Mukherjee, Income-tax O ...

Court : Kolkata

Decided on : May-15-1958

Reported in : AIR1959Cal131

..... court, while dealing with a reference of the same points, which might conceivably come up before this court in the chain of remedies under the income-tax act, took a different view. in my opinion, quite apart from the fact that the appellant was disingenuous with the trial court, the pendency of ..... that the advances made to the ship's master were part-payments of the hire, they were yet not chargeable under the provisions of the indian income-tax act and, therefore, not within the ambit of section 18(3b). i am of opinion that this contention also cannot succeed.24. even on the ..... payments of the hire. assuming the amounts were not loans, but part-payments of the hire, they were still not chargeable to tax under the provisions of the indian income-tax act, because the part-payments had not been received by the owners in india. they were also not chargeable within the meaning of section ..... the amount of the disbursements constituted payment in india to a non-resident of a chargeable sum, to which section 18 (3b) of the income-tax act applied. accordingly, on 17-3-1956, he addressed a letter to the appellant company in the following terms;'kindly refer to your letter ..... trial judge as well, repeated hiscontention that the amounts of the disbursements were mere loans and since the income-tax act did not charge borrowings, they were not chargeable under the provisions of the act. he disclaimed altogether the second contention attributed to him by the learned judge and submitted that the point .....

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Sep 02 1958 (HC)

Associated Pictures Ltd. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Decided on : Sep-02-1958

Reported in : AIR1959Cal179,63CWN79,[1959]37ITR487(Cal)

..... have mentioned above, the application which was stated to have been made under section 151, was preceded by the issue of a certificate under section 46(2) of the indian income-tax act and a certificate case was started. in that case, at a certain stage, the certificate officer intimated to the executing court that the monies realised by the sale should not ..... premises. the goods were sold on 14-3-1952. the judgment-debtor messrs. kali films ltd. owed rs. 1,49,912/-as income-tax due to government. on 21-3-1951, a certificate under section 46(2) of the indian income-tax act had been forwarded to the collector of 24-parganas for recovery of rs. 16,684-15-0 on account of arrears of ..... income-tax for 1947-48 and a certain case had been started. on 17-3-1952, the certificate officer, 24-parganas, sent a letter to ..... to such a court for payment of its dues? the other aspect of the question is as to whether it can do so under the public demands recovery act, that is to say, if there is a demand for income-tax in respect of which a proper certificate has been issued and a proper procedure has been taken under the public demands recovery .....

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Sep 19 1958 (HC)

Cricket Association of Bengal Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Sep-19-1958

Reported in : AIR1959Cal296,[1959]37ITR277(Cal)

..... right in holding that the applicant-association was not entitled to theexemption conferred by section 4(3)(i) of the indian income-tax act, 1922, as amended in 1953 ' 6. i shall take up first the question relating to the assessment year 1950-51 and 1951-52. the exemption is claimed under sections 4 ..... tribunal was right in holding that the applicant-association was not entitled to the exemption conferred by section 4(3)(i) and section 4(3)(i) (a) of the indian income-tax act, 1922, as it stood before its amendment in 1953 ' (2) for the assessment year 1952-53 : whether on the facts and in the circumstances of the case the tribunal was ..... so far as the third year is concerned, under section 4(3)(i) of the income-tax act because, as was pleaded, the income had arisen from property held under a legal obligation to be applied to the promotion of cricket which was a charitable purpose.3. the income-tax officer did not accept the assessee's plea of exemption. he held that the object of ..... p. chakravartti, c.j.1. this is a reference under section 66(2) of the income-tax act made by the income-tax appellate tribunal at the direction of this court of two questions of law arising out of three assessments of the cricket association of bengal, the question referred is practically a .....

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Dec 24 1958 (HC)

Gopiram Agarwalla Vs. First Additional Income-tax Officer and ors.

Court : Kolkata

Decided on : Dec-24-1958

Reported in : AIR1959Cal420,[1959]37ITR493(Cal)

..... good service.10. mr. meyer tried to persuade us that the strict requirement of the rule should not be insisted upon in the case of service of notice under the income-tax act where the provisions of the code of civil procedure are only attracted through the medium of section 63. he has contended that serious consequences would follow the omission of service ..... an appeal lies.9. coming to the merits of the question of the validity of service, reference has to be made to section 63 of the income-tax act which provides that 'notice or requisition under this act may be served on the person therein named either by post or, as if it were a summons issued by a court, under the code of ..... .12. my conclusion, therefore, is that there has not been valid service in accordance with law of the notice under section 34 of the income-tax act, and consequently the issue of the notice under section 22 of the act on the assumption that there has been service of notice under section 34 is without jurisdiction.13. it appears to me, however, that the ..... notice under that section. it appears that in connection with assessment of income-tax for the assessment year 1948-49 the income-tax authorities intended to proceed against the appellant under the provisions of section 34(1)(a) of the income-tax act. that section requires that as the first step for further action the income-tax officer has to serve a notice containing certain requirements as indicated therein .....

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Sep 18 1958 (HC)

Provat Kumar Mitter Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Sep-18-1958

Reported in : AIR1959Cal434

..... it in no other light, it seems to me that section 16 (1) (c) of the income-tax act cannot apply at all to the income sought to be transferred by it, because the income remained the income' of the settlor or rather remained to accrue to him first in spite of the assignment. if so ..... 12,000/-. in assessing the settlor for the assessment year 1953-54, the income-tax officer included the dividend in his income under, as he said, the provisions of sections 16 (1) (c) and 16 (3) of the indian income-tax act. the settlor's contention was that since the settlement was for the lifetime of ..... being, in my view, what i have explained above, i cannot, with respect, follow the whole of the reasoning in a.r. rangachari v. commissioner of income-tax, madras : [1955]28itr528(mad) , though with much that was said in that case i find myself in agreement. the learned judges who decided that case ..... the beneficiary, the third proviso to section 16 (1) (c) would apply and the dividend which had come to belong to the beneficiary could not be deemed to be his income. he, accordingly, appealed ..... appellate assistant commissioner gave effect to both of those contentions. 4. in further appeal before the income-tax appellate tribunal, the settlor again relied on the third proviso to section 16 (1) (c) of the act and the departmental representative took his old two points as also a further point. the further .....

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Jun 24 1958 (HC)

Mrs. Prativa Sasmal Vs. Agricultural Income-tax Officer and anr.

Court : Kolkata

Decided on : Jun-24-1958

Reported in : AIR1958Cal585

..... assessee, the assistant commissioner dissented from this view and held that the assessee's share of the estimated yield should not be taken as his receipt, because the agricultural income-tax act purports to tax all income on a receipt basis and therefore it was only on the paddy actually collected by the assessee that he was liable to be assessed. on further appeal, the ..... adopted by the assistant commissioner, for the purpose of granting allowances for costs of production, and confirmed by the tribunal, are in accordance with the provisions of the bengal agricultural income-tax act, 1944, and rule 4 framed thereunder'.14. it will be seen that in this case there was only one point raised and that corresponds to the point that is to ..... ' which might be said to suggest that only casual labourers or labourers specifically hired for the purpose were contemplated. i think, however, that theword, 'labourers', as used in the agricultural income tax act, carries a wider meaning and includes bargadars and other crop-sharers who are not tenants. that meaning is in accord with the concept of a bargadar under the bengal tenancy ..... referred were as follows:'(1) whether, in the facts and circumstances of the case, the actual receipt should be the basis of assessment under section 7 of the bengal agricultural income-tax act: (2) whether, in the facts and circumstances of the case, the procurement rate fixed by the government in the locality should be taken as the basis of valuation of the .....

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Apr 22 1958 (HC)

Shri Debi Dutt Moody Vs. Shri Belan and ors.

Court : Kolkata

Decided on : Apr-22-1958

Reported in : AIR1958Cal398,[1959]35ITR781(Cal)

..... as a fact the petitioner, was served in the manner stated in the affidavit of haridas chaterji on the 28th march, 1957 with the notice under section 34 of the income-tax act.17. that being so, i have only to deal with the comment of mr. gupta as to why the subsequent correspondence was not being answered in time. the ..... petitioner is debi dutt moody. on or about the 29th january, 1951 the petitioner was assessed for income tax for the assessment year 1948/1949, on a total income of rs. 79319/-, by the income tax officer, companies district iv, calcutta. thereafter, a notice under section 29 of the income-tax act, 1922, was served upon the petitioner for payment of the sum of rs. 14,501/- as ..... this point of service.9. on the question of service, an affidavit has been filed by the serving officer, haridas chatterji, income tax inspector, affirmed on the 28th march, 1957. he took a notice under section 34 (a) (1) of the income-tax act for the assessment year 1948/1949 addressed to the petitioner at no. '8 middleton street calcutta. he went there at about ..... income tax. this amount was duly paid. on the 27th march, 1957 notice was issued under section 34 of the .....

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Jun 17 1958 (HC)

Shiromoni Prosad Bhakat Vs. the Agricultural Income-tax Officer, Burdw ...

Court : Kolkata

Decided on : Jun-17-1958

Reported in : AIR1959Cal490

..... nothing either in section 25(3) or in the observations of the supreme court relied on by mr. sen to warrant the contention that an assessee under the bengal agricultural income-tax act is entitled either to be present at the time an orderfor his assessment is made or at least entitled to be informed of the date when the order will be ..... on a later date. the assessment year being the year 1947-48, the 31st of march, 1952, would be the last date under section 38(2) of the bengal agricultural income-tax act, on which the assessment order could be made, if it was to be made within the period of limitation. it appeared from the order-sheet that there was an order ..... the assessee or the production of any evidence by him that the return was correct and complete. section 25(1) of the bengal agricultural income-tax act is thus out of the way. this was a case where the income-tax officer called for evidence and heard it and the contention is that if he did so, section 25(3) was attracted and under that ..... , the supreme court was dealing with the validity of certain provisions of the taxation on income (investigation commission) act, in so far as they were different from the provisions of the income-tax act or the code of civil procedure. in that context they observed that the proceedings before an income-tax officer were judicial proceedings and all the incidents of such judicial proceedings had to be .....

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Sep 18 1958 (HC)

Karanpura Development Company Ltd. Vs. the Commissioner of Income-tax

Court : Kolkata

Decided on : Sep-18-1958

Reported in : AIR1959Cal538

..... as salami by the assessee for granting sub-leases were trading receipts in its hands and the amount of profit therein is assessable under the indian income-tax act?8. the answer to the question must depend on whether or not, in exploiting the prospecting licence by way of obtaining coal mining leases from ..... hands and whether the profit contained therein, it any, is assessable under the indian income-tax act. the question has arisen out of the income-tax assessment of the assessee for the years 1949-50 and 1950-51 and its business profits tax assessment for the chargeable accounting periods ending on 31-12-1948, and 31-3- ..... had retained the property in his own hands and granted coal-mining leases to third parties as the proprietor of the coal fields.7. the income-tax officer, the appellate assistant commissioner and the tribunal have all concurrently held that the selami receipts were trading receipts in the hands of the assessee ..... sub-leases were in those circumstances clearly business receipts and the profit contained in them was clearly liable to be taxed as business i income. indeed, when the assesses company admitted that its receipts from the sub-lessees by way of royalties were business receipts of an ..... income nature and had been properly brought to tax, it admitted that in dealing with the coal fields and the coal-mining leases by way of sub-letting them, .....

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Sep 11 1958 (HC)

Debi Dutta Moody Vs. T. Bellan and ors.

Court : Kolkata

Decided on : Sep-11-1958

Reported in : AIR1959Cal567

..... section gives rise to no such question. the plain effect of the substitution of the new section 34 with effect from 30-3-1948, is that from that date the income-tax act is to be read as including the new section as a part thereof and if it is to be so read, the further effect of the express language of the ..... 28-3-1951 notices were served upon the respondent under section 34 of the indian income-tax act as amended by the income-tax and business profits tax (amendment) act (xlviii of 1948) on the ground that the income-tax officer concerned had reason to believe that the income for these years had been under-assessed. act xlviii of 1948 itself came into force on 8-9-1948. but by section ..... section on the statute-book as on 30-3-1948, and made it a part of the income-tax act on and from that date. but what was the effect of such introduction of the new section 34 on the income-tax. act itself? the effect was that, the income-tax act, speaking on and from 30-3-1948, with the new section as a part of it, began ..... on behalf of the respondents formulated his case in the following way: firstly, he said that the provisions of section 34 of the indian income-tax act, and the various amendments that have been made therein are directed against tax-evasion and such statutes are free from any presumption against retrospective effect. he cites the case of lord howard de walden v. inland revenue .....

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