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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1976 Page 8 of about 98 results (0.031 seconds)

Apr 30 1976 (HC)

SaifuddIn Ebrahimbhai Vadnagarwalla and anr. Vs. Assistant Commissione ...

Court : Kolkata

Decided on : Apr-30-1976

Reported in : [1976]38STC463(Cal)

..... i.t.r. 692 (s.c.)., have been relied on for the proposition that where the aggrieved party has an alternative remedy as provided by the income-tax act, but has chosen not to pursue the same and has been seeking to move the writ court, he must require a strong case to be made out ..... 1970. the very same learned judges decided also the earlier case of champalal binani v. commissioner of income-tax, west bengal [1970] 76 i.t.r. 692 (sc), the judgment whereof was delivered on 4th december, 1969, that is, a few months prior to ..... any event, the application should not be dealt with only on the preliminary point. mr. chakravarti points out that the above observation was made in hirday narain v. income-tax officer, bareilly a.i.r. 1971 s.c. 33 at 36, by shah, j., sitting with hegde, j., in the judgment delivered on 21st july, ..... court observed as follows :we are unable to hold that because a revision application could have been moved for an order correcting the order of the income-tax officer under section 35, but was not moved, the high court would be justified in dismissing as not maintainable the petition, which was entertained and ..... had ceased to pursue the remedy provided by the bengal finance (sales tax) act, 1941, and applied before this writ court for seeking his remedy.13. on behalf of the petitioners, mr. chakravarti referred to the later supreme court case of hirday narain v. income-tax officer, bareilly a.i.r. 1971 s.c. 33 at .....

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Aug 10 1976 (HC)

Moni Prosad Singh and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Aug-10-1976

Reported in : [1977]39STC131(Cal)

..... the following question of law : 'whether, on the facts of the case, the assessee is entitled to registration under section 26a of the income-tax act?' was referred for determination and the nagpur high court answered the question in the negative. in view of the importance of the question, a ..... the determination of the supreme court in the case of dulichand laxminarayan v. commissioner of income-tax, nagpur [1956] 29 i.t.r. 535 (s.c.). that was a case under section 26a of the indian income-tax act, 1922. in connection with the assessment for the assessment year 1949-50 of dulichand laxminarayan ..... , an unregistered firm, an application was made under section 26a of the act before the income-tax officer, raigarh, for its registration as a firm constituted ..... the view that a firm or a hindu undivided family could not as such enter into a partnership with other firms or individuals, the income-tax officer held that the said dulichand laxminarayan could not be registered as a firm under section 26a and, accordingly, on 26th february, 1950 ..... the rules framed under section 59 of the act, there was no valid application for registration and, consequently, the firm could not be registered and, as such, dismissed the appeal. on further appeal, the said view was sustained by the income-tax appellate tribunal but they reversed the decision on .....

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Feb 20 1976 (HC)

Sitaram Sree Gopal Vs. Certificate Officer

Court : Kolkata

Decided on : Feb-20-1976

Reported in : [1977]40STC124(Cal)

..... due from the assessee to the revenue. what is the effect of the absence of such a clause in sub-section (3) of section 226 of the income-tax act, 1961, does not, however, fall for my consideration in the instant case. t.k. basu, j., in his judgment, referred to above, has referred ..... to hereinabove does not also deal with that question. that was a case where a garnishee notice had been issued under section 226(3) of the income-tax act, 1961, which included the claim part of which was not recoverable against the assessee. the learned judge held that the entire notice was bad. the ..... to consider the provisions of section 9 of the bengal public demands recovery act or even a provision similar to that. section 226 of the income- tax act, 1961, does not contain any provision similar to section 9 of the public demands recovery act. sub-section (3) of section 226 authorises a person to whom a ..... to the case of s. santosha nadar v. first additional income-tax officer, tuticorin [1961] 42 i.t.r. 715. there, whether the certificate as such becomes liable to be quashed because it includes sum not legally recoverable ..... counsel for the petitioner drew my attention to an unreported decision of t.k. basu, j., in matter no. 211 of 1967 (tampratap agarwalla v. income-tax officer, a ward), in aid of the proposition that if the certificate included partly valid and partly invalid claim the whole certificate was liable to be .....

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Sep 07 1976 (HC)

State of West Bengal and ors. Vs. Sarda and Sons

Court : Kolkata

Decided on : Sep-07-1976

Reported in : [1977]40STC419(Cal)

..... , so the determination by the supreme court in the case as mentioned hereinbefore and the more so on the basis of the specific requirements of section 127(1) of the income-tax act, would have no application. mr. roy, on the other hand, relying on the determination in bidya deb barma v. district magistrate, tripura a.i.r. 1969 s.c. 323, submitted ..... income-tax act, 1961, for the transfer of a case from one income-tax officer to another, is a mandatory direction under the law and noncommunication thereof to the assessee is not saved by showing that the reasons exist in the ..... above was effected and the supreme court while determining the point has held that the non-communication of the reasons in the order passed under section 127(1) of the income-tax act, 1961, was a serious infirmity. such determination was made as it was observed that:the requirement of recording reasons under section 127(1) of the ..... decision of the supreme court in the case of ajantha industries v. central board of direct taxes [1976] 102i.t.r. 281 (s.c.). the said case was one under section 127(1) of the income-tax act, 1961. the appellants in that case were assessees under the income-tax act, whose assessments were completed for a number of years in the usual course at nellore. on .....

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Jun 16 1976 (HC)

Satyanarayan Saraf Vs. Assistant Controller, a-ward

Court : Kolkata

Decided on : Jun-16-1976

Reported in : 80CWN813,[1978]111ITR432(Cal)

..... differentfrom those in the present case. the petitioner in that case, instead of preferring an appeal against, an order under section 33b of the indian income-tax act, 1922, took recourse to the special jurisdiction under article 226 of the constitution without any explanation justifying the same. in the present case, both ..... of hanuman prasad, is the accountable person in respect of the estate of the deceased within the meaning of the act. the respondent no. 1, assistant controller, 'a' ward, estate duty-cum-income-tax circle, by his order dated august 31, 1964, assessed the principal value of the estate of the deceased, ..... obtained by such notional partition passed on his death. now i may consider the question of aggregation under section 34(1)(c) of the act. under the provision of that section the interests in the joint family property of all the lineal descendants of the deceased shall be aggregated ..... the tribunal, the petitioner, inter alia, challenged the legality of the said order of the respondent no. 1 passed under section 61 of the act. the appellate tribunal, by its order dated december 12, 1967, however, took the same view as that, of the appellate controller that the order ..... took certain additional grounds before the appellate controller challenging the propriety of the order of the respondent no. 1 passed under section 61 of the act. the appellate controller, however, took the view that an order under section 61 was not an appealable order. in that view of the matter .....

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Jan 22 1976 (HC)

Monoj Kanti Bose and ors. Vs. Bank of India and ors.

Court : Kolkata

Decided on : Jan-22-1976

Reported in : (1977)IILLJ285Cal

..... is competent and the court can interfere with the said orders of the bank in this jurisdiction though for the purpose of the income tax act and income tax assessment the bank may be considered to be a company, the bunk after nationalization is dearly not n company to which a writ ..... chowdhury have been mainly adopted and it has further been submitted that this writ petition is incompetent as the bank for the purpose of income tax act is treated and considered to be a company. it has been argued as the bank is a company no writ against the company will ..... para 19.7 which defines 'minor misconduct' inter alia provides-' 19.7 toy the expression minor misconduct' shall be meant any of the following acts and omissions on the part of an employee;(a) absence without leave or overstaying sanctioned leave without sufficient grounds;(b) unpunctual or irregular attendance;(c) ..... argued, and (ii) that some of the most familiar and important classes of decisions in the general field of administrative laws (e.g., tax assessments and decisions on planning applications, certain social security benefits and some licensing applications) are normally made without any 'hearing' and on the strength ..... they provide the statutory authority with necessarily guide lines. it is the argument of mr. chatterjee that the statutory authority even administratively cannot act arbitrarily and are bound to follow the said guide lines and cannot be permitted to depart from the same arbitrarily and any arbitrary departure .....

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Jun 11 1976 (HC)

Agarwal Hardware Industries Vs. Employees' State Insurance Corporation ...

Court : Kolkata

Decided on : Jun-11-1976

Reported in : (1977)ILLJ192Cal

..... , cannanore v. m.k. mohammad kunh' a.i.r. 1969 s.c. 430. supreme court held that the appellate tribunal exercising powers under section 254 of the income-tax act has powers to grant stay in appropriate cases as incidental or ancillary to its appellate jurisdiction though in the statute itself there is no express grant of any such power. ..... . chairman, regional transport authority : air1963cal592 , kamal singh v. corporation of calcutta 0044/1960 : air1960cal172 and haji zakeria suleman v. collector, yeotmal : air1963bom233 . it should be remembered that inherent power to act ex-debito justitiae or to do real or substantial justice for the administration of which alone the court exists is inherent in a court and is not conferred by any ..... in the proceedings under section 75 of the said act.2. facts are not in dispute. the employees' state insurance corporation, the respondent in this appeal (hereinafter referred to as the corporation demanded of the appellant a contribution of rs ..... entertain such an application. this appeal thus involves a short but an important question of law as to whether an employees' insurance court constituted under section 74 of the said act and adjudicating a dispute under chapter vi thereof has any jurisdiction to entertain any application for an interim relief when made in support of a relief claimed and awaiting adjudication .....

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Aug 31 1976 (HC)

Commissioner of Income-tax Vs. C.K. Naha and Bros.

Court : Kolkata

Decided on : Aug-31-1976

Reported in : [1979]117ITR19(Cal)

..... provided, however, the other two conditions stated earlier are also fulfilled. therefore, the iac can decide only the particular charge of concealment of a particular income which is referred to him by the ito. the department must also prove that particular charge of concealment of that amount and if by the findings of ..... filed before the tribunal, it should be held that the ito was satisfied in the course of the assessment proceeding that the assessee had concealed its income. he urged that the basis of charge of concealment was not altered by the iac who, on the evidence adduced by the assessee, had altered ..... 94itr154(all) . in that case certain sums were added to the income of the assessee by the ito, on appeal by the assessee the assessment was enhanced by the ..... stated as follows :the ito brought rs. 10,263 to tax as the assessee's income from undisclosed sources and issued a notice under section 274 read with section 271(1)(c) of the act to the assessee for concealment of rs. 10,263 as its income. as the minimum penalty imposable on rs. 10,263 exceeded ..... also submitted that the iac had no jurisdiction to recompute the income of the assessee and to make out a new case of concealment of income in respect of rs. 19,647.6. dr. pal has cited a decision of the allahabad high court in the case of cit v. dwarka prasad subhash chandra reported in : [1974] .....

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Nov 25 1976 (HC)

G.S. Atwal and Co. Vs. Commissioner of Income-tax, Central

Court : Kolkata

Decided on : Nov-25-1976

Reported in : [1979]117ITR171(Cal)

..... above were referred to this court.5. question no. 1 in this reference is fully covered by the judgment of this court in income-tax reference no. 133 of 1971 (major (dr.) s. k. ghosh v. cit) delivered on the 18th december, 1974, by the hon'ble mr. justice sabyasachi mukharji sitting with the hon'ble mr. justice ..... is to be imposed should start from the date on which the return of income became due under section 139(1) of the act?'2. the assessee is a registered firm. the reference relates to the assessment year 1964-65.3. for this assessment year, the ..... high court has said that an assessee is liable to pay penalty for not submitting his return as required under section 139(1) of the i. t. act, 1961, even though he subsequently files a return in pursuance of a notice under section 139(2) and an assessment is made on the basis of that return ..... 1975]100itr253(patna) . in this case, the patna high court has held that once a notice under sub-section (2) of section 139 of the i.t. act, 1961, has been issued to an assessee during the relevant assessment year, there cannot be any penalty under section 271(1) for failure to furnish the return as ..... on the facts and in the circumstances of the case, the tribunal was justified in holding that penalty under section 271(1)(a) of the i. t. act, 1961, could be imposed ?(2) whether the tribunal was justified in holding that the period of the default for which the penalty under section 271(1)(a) .....

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Jan 06 1976 (HC)

Commissioner of Income-tax Vs. Dhadka Colliery Co. Ltd.

Court : Kolkata

Decided on : Jan-06-1976

Reported in : [1979]117ITR874(Cal)

..... years are the previous years.2. the assessee is a company. the company carries on business in raising coal from mines taken on lease. it also derives income by acting as agent for purchase and sale of coal. the purchase of coal was regulated by permits and the permits were issued only to actual users. the company ..... whether, on the facts and in the circumstances of the case, the business activities of the assessee, viz., the coal raising from mines taken on lease and acting as agents in the purchase and sale of coal on commission constituted part of one integrated trade or business so as to justify the set-off of losses, ..... from 1958-59 to 1960-61 in the assessment under reference under section 72 of the i. t. act, 1961 ?'6. by relying on the decision of a division bench of this court in the case of mundulpoor coal co. v. cit 0043/1965 : [1965]58itr199(cal) , it has been contended before us by mr. ajit sen ..... same business' in the cases of setabganj sugar mills ltd. v. cit : [1961]41itr272(sc) , cit v. prithvi insurance co. ltd. : [1967]63itr632(sc) , hooghly trust (p.) ltd. v. cit : [1969]73itr685(sc) , produce exchange corporation ltd. v. cit : [1970]77itr739(sc) and standard refinery and distillery ltd. v. cit : [1971]79itr589(sc) have been fulfilled in the instant case ..... deb, j. 1. in this reference under section 256(1) of the i. t. act, 1961, we are concerned with the question as to whether the assessee is eligible for adjustment of losses brought forward from the earlier years. the .....

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