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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1971 Page 1 of about 57 results (0.035 seconds)

Feb 10 1971 (HC)

Bijoy Kumar Burman Vs. Income-tax Officer, e Ward and ors.

Court : Kolkata

Decided on : Feb-10-1971

Reported in : [1972]84ITR71(Cal)

..... -57 to 1959-60, issued under section 148 of the income-tax act, 1961, and to desist from taking any further proceedings in respect thereof. let writs in the nature of mandamus issue accordingly. the rule is ..... application must succeed. the respondents are directed to cancel, withdraw and rescind the notices dated the 27th february, 1965, issued under section 148 of the income-tax act, 1961, for the assessment years 1960-61 to 1963-64 and to cancel the notices of the 23rd march, 1965, for the assessment years 1956 ..... next point was that the notices were vague. the notices have been issued in the following terms;'notice under section 148 of the income-tax act, 1961.no. iv(2)/83.-b/c income-tax office, dist. iv(2)/cal. dated the 27/2/1965.tosri bijoy kumar burman & others,55/a, clive street, calcutta. ..... assessment of the individual members of the family or that the partition had been recognised by virtue of an order under section 25a of the indian income-tax act, 1922, were no grounds for quashing the impugned notices. here, of course, the facts are entirely different. as has been mentioned, there was ..... family. thereafter, the petitioner having failed in his attempt to persuade the respondents to drop proceedings under section 148 and under section 139(2) of the income-tax act moved this application in march, 1969, and obtained a rule nisi.2. on behalf of the petitioner dr. pal contended, firstly, that at the .....

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Jan 20 1971 (HC)

Bengal Luxmi Cotton Mills Ltd. Vs. Income-tax Officer, M-ward and ors.

Court : Kolkata

Decided on : Jan-20-1971

Reported in : [1973]87ITR618(Cal)

..... sabyasachi mukharji, j.1. in this application the petitioner challenges the notice issued under section 148 of the income-tax act, 1961, in respect of the assessment year 1960-61. for the aforesaid assessment year the petitioner had been given development ..... in existence. accordingly, proceedings under section 148 read with section 147(a) were initiated for that year after obtaining prior approval of the commissioner of income-tax, west bengal iii, calcutta. the assessee filed a writ petition in the high court (matter no. 156 of 1965) and the high court ordered ..... claimed that the reassessment proceedings were validly initiated.2. before me, dr. pal, learned counsel for the petitioner, contended, firstly, that the original income-tax officer had not filed any affidavit to controvert the assertion made on behalf of the petitioner that at the time of the original assessment the petitioner had ..... these machinery were brought into use in the year prior to the previous year relevant for the present assessment year. in that year before the income-tax officer, according to the assessee, the assessee had produced all the relevant documents showing that these machinery had been brought into use by the ..... was entitled to claim development rebate in accordance with the provisions of the act. the petitioner has, therefore, challenged the issue of the notice on the ground that there were no materials and no reasons for the income-tax officer to form the belief that due to any omission or failure on .....

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Dec 08 1971 (HC)

Commissioner of Income-tax Vs. Turner Morrison and Co. Private Ltd.

Court : Kolkata

Decided on : Dec-08-1971

Reported in : [1974]93ITR385(Cal)

..... the circumstances of the case, the tribunal was right in law in allowing the entire remuneration to the directors as an admissible deduction for the purpose of assessment under the income-tax act ?'23. the principles which govern such cases of allowance of remuneration of directors under section 10(2)(xv) appear to be well-settled. the onus rests on the assessee who ..... was right in law in allowing the entire remuneration to the directors as on admissible deduction for the purpose of assessment under the income-tax act ' reliance may be plased on karam chand thapar and bros. p. ltd. v. commissioner of income-tax, : [1971]80itr167(sc) where the learned judges have made the following observation at page 171 :' in our opinion, it was wholly impermissible ..... in law in allowing the entire remuneration to the directors as an admissible deduction for the purpose of assessment under the income-tax act. '2. the assessee is an indian company and its main business is to act as managing agents to certain public shipping companies. the assessment orders concerned are of 1952-53 and 1953-54 and the corresponding accounting ..... masud, j. 1. as directed by the high court under section 66(2) of the indian income-tax act, 1922, the following common question of law has been referred to in these two references :' whether, on the facts and in the circumstances of this case, the tribunal was right .....

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Apr 02 1971 (HC)

Nand Kishore Jhajharia Vs. Income-tax Officer and anr.

Court : Kolkata

Decided on : Apr-02-1971

Reported in : [1973]89ITR229(Cal)

..... proceedings for the assessment years 1946-47 to 1950-51 initiated by five several notices purported to be under section 148 of the income-tax act, 1961. the original assessments for these years had been completed under section 23 or under sections 34/23 of the indian income-tax act, 1922, before september, 1955, it also appears that for the assessment year 1949-50 a total ..... income of rs. 5,93,905 was determined under section 23(3). thereafter, the petitioner filed a petition of disclosure and a settlement in writing ..... petitioner was further required to show cause why these amounts should not be assessed in the year 1951-52 as his income. in the meantime, on the 23rd march, 1963, five several notices purported to be under section 148 of the income-tax act, 1961, in respect of the assessment years 1946-47 to 1950-51, were served on the petitioner, requiring him to ..... file his returns for these years as his income had escaped assessment. the petitioner filed five several returns under protest in response to the said .....

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Feb 03 1971 (HC)

Kalinga Air Lines Private Ltd. Vs. Income Tax Officer, Central Circle ...

Court : Kolkata

Decided on : Feb-03-1971

Reported in : AIR1971Cal476,[1972]85ITR443(Cal)

..... central government in this behalf, a certificate stating that he has no liabilities under this act, the excess profits tax act, the business profits tax act, the income-tax act 1922, the wealth tax act, the expenditure tax act or the gift tax act or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by such person.6. it is clear that ..... doing everything possible to pay the demand promptly and regularly and to facilitate completion of pending assessment.5. the only statutory provision for the grant of an income-tax clearance certificate is section 230 of the income-tax act 1961 which provides, inter alia, as follows:subject to such exceptions as the central government may, by notification in the official gazette specify in this behalf ..... the tax clearancecertificate demanded by the petitioner does not come under the aforesaid section and the petitioner .....

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Aug 20 1971 (HC)

Mrs. Roma Bose Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Decided on : Aug-20-1971

Reported in : [1974]95ITR299(Cal)

..... preceding heads).'24. section 56 of the income-tax act, 1961 :'56. income from other sources.--(1) income of every kind which is not to be excluded from the total income under this act shall be chargeable to income-tax under the head 'income from other sources', if it is not chargeable to income-tax under any of the heads specified in section ..... for the reliefs mentioned above has been made by the petitioner.9. the reason for starting proceedings under section 147 of the income-tax act of 1961, was not disclosed by the income-tax officer in the affidavit affirmed by him on april 10, 1970, the first affidavit filed in opposition to the petition.10. ..... petitioner paid a sum of rs. 4,813.71.4. the respondent no. 1 by virtue of notices issued under section 226(3) of the income-tax act 1961, attached the outstanding bills of the deceased and realised from his law and professional clients a total sum of rs. 1,09,625. out of ..... from several debtors, of the deceased an aggregate sum of rs. 85,998. this sum according to the revenue was liable to tax under section 176(4) of the income-tax act, 1961, for the assessment year 1965-66. since no return was filed in respect of the said sum by the petitioner the ..... setting aside two several notices, one dated 25th may, 1968, and the other dated nil issued under section 148 of the income-tax act, 1961, hereinafter referred to as the new act, for the assessment year 1965-66 and all proceedings taken under the said notices, for the issue of a writ in the .....

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Mar 18 1971 (HC)

Dhaniram Gupta Vs. Union of India (Uoi) and anr. (No. 1)

Court : Kolkata

Decided on : Mar-18-1971

Reported in : [1973]89ITR281(Cal)

..... the petitioner's contention is that the petitioner did not have reasonable opportunity, the petitioner should have made an application under section 146 of the income-tax act, 1961. the petitioner did not make such an application. the petitioner has not stated any reason for not making such application. the petitioner ..... no intention to proceed with the alternative remedy. indeed, the petitioner cannot abandon the alternative remedy resorted to because under the scheme of the income-tax act an appeal against assessment once preferred by an assessee cannot be withdrawn. in that view of the matter in order to avoid the possible ..... a case compliance was impossible but in this case it was not so. simply because there had been a seizure under section 132 of the income-tax act, 1961, section 142 and section 143 do not become inoperative ipso facto. the different sections of a statute should be read harmoniously, if ..... january, 1967, searches were made at the office of dhaniram gupta & co. and also at the petitioner's residence under section 132 of the income-tax act, 1961, and it has been alleged that a large number of books of account and documents had been seized. it has been further alleged ..... this application under article 226 of the constitution, shri dhaniram gupta, the petitioner herein, challenges the assessment order passed under section 144 of the income-tax act, 1961, for the assessment year 1965-66, and the notice of demand in respect of the same. it appears that dhaniram gupta was .....

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Nov 26 1971 (HC)

Shyam Sundar Bajaj Vs. Income-tax Officer, a Ward and ors.

Court : Kolkata

Decided on : Nov-26-1971

Reported in : [1973]89ITR317(Cal)

..... . for the reasons given before this application must succeed. the notices for the assessment years 1951-52 to 1962-63 issued under section 148 of the income-tax act, 1961, and notices under section 142(1) for the assessment years 1951-52 to 1962-63 are hereby quashed. there will be no order as to costs. the respondents are ..... under section 148 were served, in view of my judgment in the aforesaid case. it must be held that the income of the said hindu undivided family which had escaped assessment cannot be assessed by giving notice under section 148 of the income-tax act, 4. it was next contended that the notices suffered from another infirmity inasmuch as they did not indicate on ..... sabyasachi mukharji, j. 1. this is an application challenging the notices under section 148 of the income-tax act, 1961, for the assessment years 1951-52 to 1962-63 and the notices dated 7th june, 1968, under section 142(1) of the said act for the assessment years 1951-52 to 1962-63. the petitioner was served with the notices for the opening of certain ..... whom the said notices were required to be served. reliance was placed on the decision in the case of sewlal daga v. commissioner of income-tax, [1965] 55 i.t.r. 406 (cal.). 5 .....

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May 14 1971 (HC)

Reform Flour Mills (Pvt.) Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : May-14-1971

Reported in : [1973]88ITR150(Cal)

..... the assessee is:' whether, on the facts and in the circumstances of the case, the proceedings initiated under section 34(1)(b) of the indian income-tax act, 1922, for the relevant assessment year have been legally and validly done ?'2. the facts relevant for the purpose of the application have been set ..... payments made for banian's commission for sale of flour and for brokerage for purchase of wheat were disallowed. the income-tax officer thereafter took proceedings under section 34 of the indian income-tax act, 1922, which was in force at the relevant time for reopening the assessment for 1945-46 and 1946-47. ..... and import of the expression 'information' as used in section 11a of the central provinces and berar sales tax act, 1947, which were in pari materia with section 34(1) of the income-tax act. the supreme court had referred to the decision of the madras high coin t in the case of salem ..... to the legal position, in other words, the term 'information' in section 34(1)(b) of the indian income-tax act, 1922, really means knowledge. in salem provident fund society ltd, v. commissioner of income-tax, a division bench of the madras high court, interpreting the scope of the words 'information which has come ..... into his possession' found in section 34 of the indian income-tax act, observed thus: 'we are unable to accept the extreme proposition, that nothing that can be found in the record of the assessment, .....

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Aug 06 1971 (HC)

Rameswar Sirkar Vs. Income-tax Officer, a Ward and ors.

Court : Kolkata

Decided on : Aug-06-1971

Reported in : [1973]88ITR374(Cal)

..... of the family. the general law does not provide for any machinery to determine the liability of the individual members of the undivided family before disruption. the income-tax act, 1961, and the indian income-tax act of 1922 do not also provide that machinery. the position in my opinion would become clear if reference is made to some other sections. under section 2( ..... of hindu law. but the fundamental question that requires consideration in this application is whether a hindu undivided family which had never been assessed before under the indian income-tax act, 1922, or the income-tax act, 1961, can be assessed as such after the partition of the said hindu undivided family. incidentally it calls for decision as to whether the individual members of ..... upon the factsand circumstances of each case and as to whether reasonable opportunityhas been granted or not to a particular assessee in a particular case thesupreme court observed that the income-tax act provided the machinery,resort to which must be made in the first instance. here, the service of the notice under section 148 is mandatory and is a condition precedent ..... by affixation at the address of bepin behary ganguly street. the petitioner, it is stated, received another notice dated the 13th february, 1968, under section 142(1) of the income-tax act, 1961, asking the petitioner to appear. in this application under article 226 of the constitution the initiation' of the proceedings by the service of the notice under section 148 of .....

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