Court : Orissa
Decided on : Feb-29-1988
Reported in : AIR1989Ori60
..... ordinarily regarded as an exceptional case.whatever may be the law obtaining so far as english charities are concerned, yet considering the definition of 'charitable purpose' in the indian income-tax act, 1961 (act xliii of 1961) it must be said that a charitable cause in india is understood in a wide sense. the definition may be extracted :'section 2(15). 'charitable ..... transfer under whichthe public becomes the beneficiary so far as the objects of the transfer are concerned legislations relating to public charitable trust also lie scattered in the income-tax act, 1961, the charitable endowments act, 1890, section 92 of the civil procedure code, the law relating to hindu religious endowments, etc.the expression 'charitable trust of a public nature' unmistakably contemplates the trust ..... for the purpose beneficial to the community which would have brought it within the charitable causes in conformity with the classifications made by lord machaghten in the leading case of income-tax commissioners v. permsel (1891) ac 531 was not considered since the very object of the trust was to convince the public that the new alphabet would be beneficial ..... are ascertained or capable of being ascertained, in the latter they constitute a body which is incapable of ascertainment.'in : 14itr716(bom) (hanmantram ramnath v. commr. of income-tax, bombay), the bombay high court held, where an oral declaration of trust had been made in november, 1937 to set apart a sum of rs. 2 lacs for religious and .....Tag this Judgment!
Court : Orissa
Decided on : Apr-04-1988
Reported in : 173ITR425(Orissa)
..... petitioner is the same, the years of assessment are 1971-72 and 1972-73. the question of law referred by the tribunal under section 256(1) of the income-tax act, 1961 (for short ' the act '), in all the three cases is as follows :' whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the ..... during the assessment year 1972-73, the assessee had received a sum of rs. 25,211 from the (central government) employees, the income-tax officer, while reopening the assessment, also initiated penalty proceedings under section 271(1)(c) of the act for both the periods on february 26, 1975. the explanation of the assessee was rejected and for the assessment year 1971-72 ..... income of rs. 21,200 and imposed penalty accordingly. the appeal before the appellate assistant commissioner by the assessee also ..... as expenditure. a part of the claim was allowed, the details whereof are not necessary for my purpose. the income-tax officer, while making the assessment on december 31, 1975, initiated penalty proceedings under section 271(1)(c) of the act. the assessee contested the proceeding, but, ultimately, the income-tax officer, by his order dated march 31, 1977, held that there was concealment of .....Tag this Judgment!
Court : Orissa
Decided on : Mar-01-1988
Reported in : 173ITR336(Orissa)
..... s.c. mohapatra, j.1. a hindu undivided family is the assessee in this case under the income-tax act, 1961, for the assessment years 1968-69 to 1975-76. in the reference applications under section 256(2) of the act for all the aforesaid years, this court called for separate statements on the following question of law arising out of the orders for the ..... necessary for the sradha ceremony. they perform pujas before deities. thus, the priests are trained and skilled in the art of performing these vedic rites.6. since the persons acting as priests acquire a right to earn income by carrying on such profession only because of their birth in a particular family, it was held by the appellate assistant commissioner that the ..... be the jajamans of the assessee family and the male members of the assessee family were performing the acts of a priest in respect of those households.4. before the assessing authorities, the assessee claimed that the receipts from the jajamani are the personal income of the individual members of the family who threw the amounts received by them into the common ..... opinion of this court :' whether, on the facts and in the circumstances of the case, the jajamani income of the individual coparcener can be included in the taxable .....Tag this Judgment!
Court : Orissa
Decided on : Feb-19-1988
Reported in : 66(1988)CLT105; 70STC254(Orissa)
..... places reliance is also not applicable to the present case. in the said english case  all er 808 (r. v. income-tax special commissioners), the provisions of the income-tax act, 1918, came up for consideration. after analysing the different provisions in different parts of the statute, more particularly, part vi and ..... aforesaid case will have absolutely no application to the facts of the present case since under the orissa sales tax act, the provisions are not in pan materia with the provisions of the income-tax act, 1918, which their lordships were, considering in the special commissioner's case  all er 808. ..... under the income-tax act, 1918, once the procedure laid down in part vii of the act was brought into being, the tax-payer had no further power of ..... preventing it from being carried out to its full effect. but that is not the position so far as the orissa sales tax act is concerned ..... hearing and before any vested right had come into existence in favour of the opponent-assessee. after analysing the provisions of the bombay sales tax act, more particularly section 61 thereof, the learned judges of the gujarat high court came to the conclusion :.it is important to bear in .....Tag this Judgment!
Court : Orissa
Decided on : Apr-21-1988
Reported in : (1988)74CTR(Ori)99; 174ITR311(Orissa)
..... these five writ applications under article 226 of the constitution of india is a co-operative society registered under the orissa co-operative societies act, 1951, and is liable to pay tax on its income from its business under the income-tax act, 1961. since the question involved in all these writ applications is the same, they were heard together and are disposed of by ..... whether the assessments could be interfered with in the absence of challenge before the statutory forums.under section 28 of the income-tax act, 1961, (hereinafter referred to as the 'act'), profits and gains of business shall be chargeable to income-tax. under section 29, such tax shall be computed in accordance with the provisions contained in sections 30 to 43a. section 32, amongst others, provides ..... the facts found cannot be assailed under the provisions of the statute unless sub-item (iv) of item iii of appendix i, part i, under rule 5 of the income-tax rules, 1962, in so far it relates to depreciation with regard to seasonal factories is held to be unreasonable discrimination and violative of article 14 of the constitution.mr. s ..... factory runs on several shifts every day during seasons of production. while submitting the returns of its income for the years 1972-73 to 1976-77, the petitioner claimed depreciation to be deducted from the gross profits to compute the income liable to tax. the income-tax officer having reduced the claim of depreciation, these five writ applications have been filed for a direction .....Tag this Judgment!
Court : Orissa
Decided on : Apr-25-1988
Reported in : (1988)74CTR(Ori)29; 174ITR430(Orissa)
..... a family. a single person, male or female, does not constitute a family. a family consisting of a single individual is a contradiction in terms. section 2(31) of the income-tax act, 1961, treats a hindu undivided family as an entity distinct and different from an individual. assessment in the status of a hindu undivided family can be made only when there ..... agrawal c.j. - this court has called for a statement of case on the following question of law from the income-tax appellate tribunal, cuttack bench, on an application filed by the commissioner of income-tax under section 256(2) of the income-tax act (for short 'the act') :'whether on the facts and in the circumstances of the case, the tribunal was justified in coming to the conclusion ..... the joint family properties. for this claim, he relied upon the order under section 171 of the act, and as a result, section 64 of the act could not apply and the share income of his minor son could not be included in his total income.the income-tax officer did not accept this contention and assessed the assessee as an individual. the petitioner also could ..... (sri p. balaram) having been admitted to the benefits of the partnership.a petition under section 171 of the act was filed by the assessee on december 31, 1974, before the income-tax officer claiming partition of the joint capital as indicated above, and the income-tax officer., by his order dated december 31, 1974, allowed the claim for partial partition with effect from march .....Tag this Judgment!
Court : Orissa
Decided on : Jun-23-1988
Reported in : 174ITR462(Orissa)
this application arises out of a proceeding under the provisions of the orissa public demands recovery act which was started long back in the year 1963-64 against the father of the petitioner for recovery of certain demands under the agricultural income-tax act. on the death of the certificate-debtor, all his heirs and legal representatives including the present petitioner were substituted in ..... his place. at that stage, the hearing as contemplated under section 9 of the act. i.e., hearing and determining the objections filed under section 8 of ..... the objections regarding the liability of the certificate-debtor and the executability of the certificate. such an interpretation, in our view, would be contrary to the scheme of the act and would reopen many controversies. it may well be that if the certificate officer, after the substitution of the legal heirs, proceeds against some properties which were not originally ..... positive claim against the liability of the properties for being proceeded against in the certificate case, then they can take recourse to the provisions under section 20 of the act making a claim or objection to the attachment or sale of the property in execution of the certificate in question on the ground that it is not liable as such .....Tag this Judgment!
Court : Orissa
Decided on : Nov-18-1988
Reported in : AIR1989Ori130; 67(1989)CLT318
..... by way of despatch in the mode stipulated or prescribed by the addressee, the agency through which the article is despatched acts as the agent of the addressee.4. in commr. of income-tax, bombay south v. m/s. ogale glass works ltd., air 1954 sc 429, the question was whether the sale ..... prescribed and sanctioned by the creditor and thereby discharges the contract by such performance; (see section 50 of the contract act and illustration (d) thereto).'in indore malwa united mills ltd. v. commr. of income-tax (central), bombay, air 1966 sc 1466, it was held :'.......now, if by an agreement, express or implied, ..... soon as the cheque is posted to him.'the same view was also taken in jagdishmills ltd. v. commr. of income-tax, air1959 sc 1160. in kirloskar bros. ltd. v.commr. of income-tax, bombay, air 1952bom 306, it was held that it was only in thosecases where the receiver nominated the postoffice as ..... competent authority? it was found that the claimants could make their written objection through post. this court held in the circumstances that the post office acted as the agent of the competent authority and delivery to the post office on 24-8-1955 was delivery to the competent authority and was, ..... notice as ,per annexure-5 stipulated that applicationshould be delivered by despatching the same'by registered post only and not by any othermanner', the post-office acted as the agent of the addressee and delivery to the post-office 'en 27-5-88 was delivery to the convenor on ;that date. mr. .....Tag this Judgment!
Court : Orissa
Decided on : Apr-05-1988
Reported in : 66CompCas188(Orissa)
..... loans incurred by the company have been duly reflected in the books of accounts of the company as well as in the income-tax returns of the persons who had advanced the same. as regards the initiation of the company act case no. 11 of 1982, it has been stated that payment of interest was never stipulated and the wife of the petitioner ..... that the principles of the 'just and equitable' clause occurring in section 433 of the companies act baffle a precise definition. it must rest with the judicial discretion of the court depending upon the facts and circumstances of each case. these are necessarily equitable considerations and may ..... in hind overseas private ltd. v. raghunath prasad jhunjhunwalla  46 comp cas 91, indicated the principles of the 'just and equitable' clause occurring in section 433 of the companies act with specific reference to clause (f) thereof. their lordships of the supreme court in hind overseas private ltd, v. raghnnath prasad jhunjhunwalla.  46 comp cas 91 (sc), indicated ..... has been made are as follows:(a) that the above named company was originally a partnership firm prior to its conversion and incorporation as a company under the indian companies act, 1956. the partnership consisted of seven partners, namely, 1. ramakrishna sharma, 2. smt. durgadevi sharma, 3. srikrishna sharma, 4. sachikanta routray, 5. gadadhar dixit, 6. bishnumohan routray, 7. nirmal .....Tag this Judgment!
Court : Orissa
Decided on : Feb-19-1988
Reported in : 66(1988)CLT179; 173ITR300(Orissa)
..... k.p. mohapatra, j. 1. the income-tax appellate tribunal (hereinafter referred to as ' the tribunal ') has referred the following question under section 64(3) of the estate duty act, 1953 (hereinafter referred to as 'the act'):' whether, on the facts and in the circumstances of the case, the tribunal was justified in its conclusion that ..... was held that the deceased had only 1/5th share in the undivided residential house which was exempt under section 33(1)(n) of the act and the value of the balance 4/5ths share of the house property could not be taken into consideration for the purpose of determination of the ..... a residential house at rs. 47,500 and allowed exemption in respect of l/5th share of the deceased under section 33(1)(n) of the act, but included the value of the balance 4/5ths share in the house of other coparceners. on appeal, the appellate controller of estate duty confirmed ..... coparceners. therefore, the views expressed by the lower forums were correct. but the tribunal differed from the views and considering the provisions of the hindu succession act, 1956, came to hold that although a wife cannot demand a partition, yet, if a partition does take place amongst her husband and sons, she ..... hindu undivided family (' the huf ' for short). while alive, he had an interest in the joint family property. according to section 39 of the act, the value of such interest is equal to the share in the joint family property which would have been allotted to the deceased in a notional partition .....Tag this Judgment!