Court : Orissa
Decided on : Apr-21-1958
Reported in : AIR1958Ori280; 37ITR522(Orissa)
..... well within his jurisdiction to substitute the partners of the unregistered firm and to proceed against them, since the partners are jointly and severally liable for the income-tax dues under section 44 of the income-tax act. thus, the decision in : 33itr435(cal) (a) is clearly distinguishable and does notappear to have arty application to the facts of the present case, ..... appeal to the commissioner, presidency division, was neard and allowed. the commissioner held that no notice of dissolution under section 25(2) of the income-tax act having been given to the income-tax authorities, section 44 of the act was not applicable, and consequently the assessmentcould not be sustained as an assessment of a dissolved firm. he further held that a certificate against a ..... made on the persons who were partners of the firm at the time of the dissolution jointly or severally and cannot be made on the firm. section 44 of the income tax act runs as follows : 'where any business, profession or vocation carried on by a firm or association of persons has been discontinued, or where an association of persons is ..... the petitioners although the present petitioners carrie an appeal against the order dismissing the petition under section 26a of the income-tax act. all that is sought to be challenged is that the income-tax officer has no jurisdiction under section 46(6) of the income-tax act. this contention cannot be accepted for a moment, for as i have stated earlier, article 258(1) contemplates .....Tag this Judgment!
Court : Orissa
Decided on : Apr-01-1958
Reported in : AIR1959Ori53; 34ITR656(Orissa)
..... special request of the parties and are dealt with in one judgment. they all arise out of the statements or two cases under section 66(2) of the indian income tax act made by the income-tax appellate tribunal, in pursuance of the directions given in two bench decisions of this court in s. j. cs nos. 42, 43, 44 and 45 of 1954 and ..... , it did not make the said annadan patra anything but a private trust with the consequence that the assessee was not entitled to the benefit of the exemptions under the income tax act.16. in this view of the matter, i agree with the order proposed to be made in the main judgment of my lord the chief justice. ..... presents to the panda personally. this last item alone (called pranami), the assessee contends, is assessable as income, the rest of it being exempt either under section 4(3)(i) or section 4(3)(ii) of the income-tax act (hereinafter referred to as the said act). the income-tax department, however did not accept these contentions.13. this leads me to the consideration of the question ..... that the trust created by the 'annadan patra' is a purely private religious trust and the petitioner's income derived from this source is not exempt from income-tax under either clause (i) or clause (ii) of sub-section (3) of section 4 of the income-tax act. the answer to the question posed by the tribunal is in the affirmative.the petitions are dismissed with .....Tag this Judgment!
Court : Orissa
Decided on : Feb-27-1958
Reported in : AIR1958Ori143; 24(1958)CLT412; 33ITR733(Orissa)
..... is below the limit laid down in the said schedule and consequently no tax is payable in respect of that income that income will not be 'chargeable' under the income-tax act. this argument overlooks the fundamental distinction between 'changeability' of an income to tax and the 'payability' of tax on that income.this distinction has been clearly brought out in a recent decision of the ..... lordships had to construe the expression 'income chargeable to income-tax' occurring in section 34 of that act and they held ..... specified below.'it is conceded that the petitioners' personal income is below the minimum specified in the schedule to the finance act of the relevant year. hence income-tax is not 'payable' on that income, but that income comes within the classes of income specified in section 6 of the income-tax act and is therefore chargeable to income-tax. in the aforesaid decision of the supreme court their ..... tribunal held that the petitioners were liable to assessment at the maximum rate, by virtue of the proviso to sub-section (1) of section 41 of the income-tax act; and then at the request of the assessees, stated a case, as aforesaid, for the decision of this court.5. sub-section (1) of section 41 of .....Tag this Judgment!
Court : Orissa
Decided on : Dec-19-1958
Reported in : AIR1959Ori185; 36ITR94(Orissa)
..... same account book --the department held that the assessee had no record to show that it was paid out of the non-agricultural income taxable under the indian income-tax act. the non-agricultural income is admittedly about rs. 91,000/-. the assessed claimed a rebate on rs. 10,000/- only.6. on the above facts ..... 53 the petitioner assessee contributed rs. 10,000/- as a donation to the bhadrak college, an institution approved under section 15-b of the indian income-tax act, in the cash book referred to above, the said sum of rs. 10,000/- was simply debited without stating whether it came out of the ..... there was no such proof and it may very well be said that the entire amount was paid even out of the agricultural income, which was not subject to the indian income-tax act. we, therefore, find no reason to interfere in this matter'.4. in their appellate order rejecting this contention, the appellate ..... that the petitioner-assessee can claim a rebate on the entire sum of rs. 10,000/- under section 15-b of the indian income tax act. i would therefore answer the question referred to this court that in the circumstances of this case the assessee was entitled to a rebate ..... in the case of central provinces and berar provincial co-operative bank ltd. v. commissioner of income-tax, c. p. and u. p , the nagpur high court held:'in computing the income under section 8 of the income-tax act, the department was not justified in splitting up and apportioning the interest on the borrowed capital .....Tag this Judgment!
Court : Orissa
Decided on : Sep-09-1958
Reported in : 24(1958)CLT479; 36ITR135(Orissa)
..... circumstances under which the said notice had been issued and not to justify his action. the impression that the notice under section 46(5a) of the income-tax act was not an attachment until certificate proceedings were started by the collector is an erroneous impression, but i have no reason to doubt that it was ..... be started by the collector of the district in exercise of his powers under the proviso to sub-section (2) of section 45 of the indian income-tax act. he further stated that it was under this impression and with a view to help the official liquidator to make the payment at the conclusion of the ..... official liquidator to contact the companys legal representative for necessary information. the enclosure referred to in the letter was a notice under section 46(5a) of the indian income-tax act, 1922, and dated january 11, 1958. in this it is stated :'a sum of rs. 4977-11-0 is due from m/s. koraput swadhin ..... cited it is clear to my mind that the action of the opposite party in issuing notice under section 46(5a) of the income-tax act, 1922, to the official liquidator is an act which amounts to contempt of this court.but the opposite party, at the very earliest opportunity, as soon as he received the notice ..... motor transport co. ltd., jeypore, on account of income-tax. i am to request you, under section 46(5a) of the income-tax act, 1922, to pay to me forthwith any amount due from you, to, or held by you for, or on account of .....Tag this Judgment!
Court : Orissa
Decided on : Mar-24-1958
Reported in : 35ITR97(Orissa)
..... narasimham, c.j. - this statement of the case under section 66(2) of the indian income-tax act was made by the income-tax appellate tribunal in consequence of a direction issued by a bench of this court on the 2nd february, 1956, calling upon the ..... the assessments of the hindu undivided family for the relevant periods were taken up before the tribunal and ultimately, on the 13th december, 1955, the total income-tax payable by the family for the years 1944-45 and 1945-46 was fixed at about rs. 70,000 only. the tribunal may take into consideration ..... these two important pieces of evidence, before finally deciding to deduct a substantial sum from rs. 85,000 as having been set apart for payment of income-tax by the undivided family, at the time of partition. by their omission to do so the tribunal has committed an error of law.we now understand ..... of the tribunal to accept or reject the petitioners explanation to account for the sum of rs. 85,000 encashed at sambalpur treasury. the lower income-tax authorities consistently rejected the petitioners explanation in toto mainly because of the contradiction between that explanation and that given by the petitioners son in his statement ..... to have taken this figure also into account. the court further observed that the tribunal should have discussed the evidence relating to the actual payment of income-tax by the hindu undivided family for the years in question.i have no doubt that the tribunal has committed a serious error of record which has .....Tag this Judgment!
Court : Orissa
Decided on : Jul-08-1958
Reported in : AIR1958Ori283; 24(1958)CLT366; 9STC663(Orissa)
..... fails to take note of several important distinctions which exist between the provisions of the bihar agricultural income-tax act, 1938, and the indian income-tax act on the one hand and the provisions in the bihar sales tax act, 1944, on the other. first ofall, section 24 of the bihar agricultural income-tax act, 1938, says in clear terms that the power of revision given by sub-section (2) of ..... , in express terms section 24 is made subject to the provisions of sections 26 and 27. the position is the same with regard to the indian income-tax act. sub-section (2) of section 33 of the indian income-tax act (before the amendments of 1939 and thereafter) stated in express terms that the power of review given to the commissioner was 'subject to the provisions ..... appellate or revisional authority and that the principle laid down with regard to the provisions of sections 24, 26 and 27 of the bihar agricultural income-tax act, 1938, and sections 33, 34 and 35 of the indian income-tax act, 1922 could not be applied with regard to the provisions contained in the proviso to section 10 (6) and section 20 of the bihar sales ..... , contains no provisions similar to the provisions of sections 26 and 27 of the bihar agricultural income-tax act, 1938; nor does it contain provisions similar to the provisions of sections 34 and 35 of the indian income-tax act. moreover, sub-section (4) of section 20 of the bihar sale tax act states that the power of review is 'subject to such rules as may be prescribed .....Tag this Judgment!
Court : Orissa
Decided on : Jul-08-1958
Reported in : AIR1959Ori79; 24(1958)CLT377; 9STC648(Orissa)
..... it was held,'the provisions of section 10(2)(b) of the bihar sales tax act, 1944 and section 23(3) of the indian income-tax act, 1922 are substantially the same and impose on the assessing authority a duty to assess the tax after hearing such evidence as the dealer may produce and such other evidence as ..... him in arriving at a fair and proper estimate.'the supreme court followed its previous decision in the case of dhakeswari cotton mills ltd. v. commr. of income-tax, west bengal, reported in (1955) 1 scr 941 : ( (s) air 1955 sc 65). i am therefore satisfied that the assessment made in this ..... the assessing authority may require on specified points. in making an assessment under section 10(2)(b) the sales tax officer ..... ending 30-6-55 the assessing officer has acted upon some material and that if it is so, then this court has no jurisdiction and the assessment is legal. in support of his contention he relied upon the decision in the case of commr. of income-tax. u.p. and c.p. v. ..... badridas ramrai shop, akola reported in air 1937 p. c. 133. in this case it was held by the judicial committee of the privy council,'the officer is to make an assessment to the best of his judgment against a person who is in default as regards supplying information. he must not act .....Tag this Judgment!
Court : Orissa
Decided on : Apr-07-1958
Reported in : AIR1958Ori217
..... v. union of india, (s) air 1957 sc 397 (c). there the unrestricted power of transfer of income-tax cases conferred by section 5(7a) of the income-tax act, on the commissioner of income-tax was challenged, as contravening article 14. their lordships of the supreme court repelled such an argument observing that the ..... sc 545) (d); meenakshi mills ltd. v. visvanatha sastri, (1955) 1 scr 787: ((s) air 1955 sc 13) (e) and muthiah v. commr. of income-tax, (1955) 2 scr 1247: ((s) air 1956 sc 269) (f). in the instant case, there is only one law and what is objected to is the conferment ..... munsif concerned, a legal practitioner may appear as of right. in the same manner a similar distinction is made in the co-operative societies act between higher authorities and lower authorities. i think this distinction is based on reasonable classification having in mind the object intended to be achieved.11 ..... will not offend article 14.9. moreover, it seems a reasonable classification to divide into two groups the authorities who may exercise powers under the act, the higher group consisting of the registrar, the state government, the collector and the board of revenue, and the lower group consisting of ..... their appearance before the registrar and officers subordinate to him exercising the powers of the registrar, or before an arbitrator or liquidator under the act.though the bill was not referred to a select committee after some discussion between the government member in charge of the bill (sri kapileswar .....Tag this Judgment!
Court : Orissa
Decided on : Nov-01-1958
Reported in : AIR1959Ori144
..... case there has been such illegal collection. their lordships on a review of several cases on the point and the provisions of the act, observed:'but it seems to us that the income-tax act and the central excises and salt act are not ad idem with regard to the provisions thereof. there is much greater similarity between sections 17 and 19 of the madras ..... general sales tax act and section 40 of the central excises and salt act and if according to the madras general sales-tax act a suit would lie in respect ..... of illegal levy, we see no reason why there should not be a suit with regard to illegal collection of tax under the central excises and salt act as well'.their lordships following the previous decision of the same court held that the civil court had jurisdiction to entertain a suit with regard to illegal recovery of ..... court. their lordships first observed,'the question mainly is one of an interpretation of the sections of the municipal act.' subsequently their lordships observed:'chapter 5, municipalities act, deals with imposition and alteration of taxes. section 128 confers the right of municipal boards to impose taxes including an octroi on goods or animals brought within the municipality for consumption or use therein. section 153 .....Tag this Judgment!