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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 1952 Page 1 of about 31 results (0.062 seconds)

Sep 15 1952 (HC)

In Re: Lala Lachhman Das Nayar (H.U.F.) and ors.

Court : Punjab and Haryana

Decided on : Sep-15-1952

Reported in : AIR1953P& H55

..... by pass them. see --'in re elverton r. chanpair', (1895) 156 u s 211. 70. with regard to the accommodation for the payment of income-tax:, the discretion is vested in the income-tax officer under sections 45 and 46, income-tax act. this court can only compel him to exercise his discretion, but cannot direct him as to the manner in which that discretion is to ..... for giving of redress to which he is by the law of the land entitled. 63. a consideration of the authorities referred to above shows that : (1) the income-tax act has entrusted to the income-tax officer the decision of the facts and the law to decide whether the provisions of section 34 are applicable; (2) the exigencies of the state require that there ..... the returns which had been filed by the firm as constituted except for the year 1941-42. later on as a result of proceedings being taken under section 34, income-tax act the total income of the firm except of 1941-42 was assessed in the hands of the hindu undivided family on 14th february 1945, but assessment in regard to other years was ..... . these are all questions again which fall within the jurisdiction of the income-tax officer or the appellate authorities under the income-tax act upon whom has been cast the duty of giving decisions under the various sections of the income-tax act. it cannot be said that they affect the jurisdiction of the income-tax officers. the income-tax officer refused registration because he was of the opinion that there was .....

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Sep 15 1952 (HC)

The Lord Krishna Sugar Mills Ltd., Saharanpur Vs. Income-tax Officer, ...

Court : Punjab and Haryana

Decided on : Sep-15-1952

Reported in : AIR1953P& H113; [1952]22ITR410(P& H)

..... the appellate authority. with very great respect i am unable to agree with the rule laid down by the learned judge because when exercising his discretion under section 45, income-tax act the income-tax officer has not to look to the correctness of his own order of assessment. there are other considerations which have to be seen at the time of declaring an assessee ..... paid. the discretion, if any, is in the matter of declaring a person to be or not to be in default, and he has referred to sampath iyengar's indian income-tax act, page 1021, para 1088, the purport of which is that there is no power of stay and although such a power was recommended to be vested in assistant commis-sioner ..... reasons for rejecting the accounts of the petitioners were sound or otherwise is not for us to say at this stage. the fact remains that he applied section 23(4), income-tax act and that is the subject-matter of an appeal before two tribunals and we cannot at this stage go into the matter. but argues counsel that having misdirected himself in ..... shown by the petitioner was rs. 1963/-only. on 30-9-1951 when the assessment was made the income-tax officer found the net income to be rs. 7,62,363/- and imposed a tax of rs. 3,33,533/13/-. he acted under section 23 (4), income-tax act. notice for demand for this sum was sent on 6-10-1951 but the petitioners made an application .....

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Jun 03 1952 (HC)

Punjab Distilling Industries Ltd. Vs. Commissioner of Income-tax, Punj ...

Court : Punjab and Haryana

Decided on : Jun-03-1952

Reported in : AIR1953P& H71

..... (1) whether, on the facts and circumstances of the case, the security deposit received for the purpose of ensuring the return of empty bottles was income assessable under section 10, income-tax act? (2) whether, on the facts and circumstances of the case, cash lying with the assessee in the form of security deposit, could, on ..... 1145 of 1950-51, the punjab distilling industries ltd., khasa, hereinafter referred to as the assessee, applied to the income-tax appellate tribunal under section 66, income-tax act, 1922, hereinafter referred to as the act, requiring the appellate tribunal to state and to refer the cases to the high court on two questions of law. ..... in the present case the question is whether the security deposit received for the purpose of ensuring the return of empty bottles is assessable income under section 10 or the act. in my opinion the judgment of the house of lords in (1948) 16 itr (suppl) 92 governs the case.11. for ..... an application under sub-section (1) of section 66. clearly, rule 12 has not been made applicable to applications under section 66(1) of the act. that being so, the tribunal was right in not allowing the assessee to urge or be heard in support of questions 3 and 4. that being ..... was asked to make the reference on questions 3 and 4 set out above, the assessee can maintain applications under section 66 (2) of the act for statement of the cases inter alia on questions 3 and 4. i do not accept the view so presented for the reasons appearinghereunder. rule .....

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Jun 03 1952 (HC)

Firm Ralla Ram Raj Kumar Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Jun-03-1952

Reported in : AIR1952P& H340

..... of an arrear of land-revenue or any sum recoverable as an arrear of land-revenue. mr. sikri's contention is that under the provisions of section 46 of the income-tax act the income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee, and the collector, on receipt of such certificate, shall ..... jurisdiction is a limited one and does not oust the jurisdiction of the civil courts.mr. mital draws my attention to section 46 (5a) of the income-tax act in which it is stated that the income-tax officer may at any time or from time to time, by notice in writing, require any person from whom money is due or may become due to ..... an arrear of land revenue.3. mr. mital on behalf of the appellant does not dispute that the provisions of section 46(2) of the income-tax act and section 158(2) (xiv) and (xv) of the land revenue act so provide. his contention, however, is that civil courts have no jurisdiction in such matters if the collector realises the arrears of land revenue ..... issued a certificate under section 46(2)of the indian income-tax act in which it wasstated that a firm called messrs. rur chand kishori lal were in arrears of income-taxto the extent of rs. 1,75,000/- odd onaccount of income-tax, super tax, etc. thiscertificate was forwarded to the collector,jullundur, with a request that the amountstated therein be realised as arrears of landrevenue .....

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Jul 17 1952 (HC)

Mahabir Parshad Vs. the Commr. of Income-tax

Court : Punjab and Haryana

Decided on : Jul-17-1952

Reported in : AIR1953P& H16

..... & s. 927 at p. 934.14. in certain cases the courts in england have considered words which are similar to those used in section 33a of the income-tax act and have held that they must be given their natural meaning and refused to make any additions.15. in -- 'the king v. the justices of staffordshire', (1802 ..... costs may arise i think it necessary to give a finding on the merits of the ca.se also. according to section 33-a of the income-tax act the commissioner may by his own motion call for the record of any proceedings and may pass such orders as he thinks fit not being prejudicial ..... on the 25th june 1948 the petitioner filed an application for review against the above order under section 35 of the income-tax act. the petitioner alleges that no order was passed on this application, and that on the 8th april 1951 he made another application stating that his previous ..... by the petitioner after the 27th november 1946: what exact date it was is not stated in the petition. under section 33-a(2) of the income-tax act the petitioner filed a revision petition on the 26th november 1947. on the 6th june 1948 the commissioner dismissed the petition as being barred by time. ..... regard to an assessment order for the year 1944-45 a penalty of rs. 1,200/- was imposed on the petitioner under section 28 of the income-tax act which on appeal to the assistant appellate commissioner was reduced to rs. 900/-, but it appears that the order passed by the appellate assistant commissioner .....

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Dec 30 1952 (HC)

Commissioner of Income-tax, Delhi Vs. Delhi Flour Mills Co. Ltd., Delh ...

Court : Punjab and Haryana

Decided on : Dec-30-1952

Reported in : AIR1953P& H180; [1953]23CompCas47(P& H)

..... and necessary to impose an additional tax. the fact, that the excess profits tax act is a different act from the income-tax act, does not by itself therefore make the tax any the less a tax on income'.15. excess profits tax being a tax on income the question is whether on a true construction of the managing agency agreement the excess ..... , c. j., kania, j., said in -- '47 bom l. r. 774 (c)':'it seems to me that the legislature, instead of amending very largely the income-tax act and embodying the provisions of the excess profits tax act therein found it more convenient to enact a separate piece of legislation to deal with the particular set of circumstances under which it was considered desirable ..... the only reported case on the point, -- 'walchand & co. ltd. v. hindustan construction co. ltd.', air 1944 bom 5 (a), did not arise on a reference under the indian income-tax act, a division bench of this court has referred for decision to the pull bench the question of law stated above.7. clearly, the answer to the question referred to us ..... profits tax should be deducted from the profits of the company for the purpose of arriving at .....

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Aug 26 1952 (HC)

Commissioner of Income-tax, Delhi Vs. Damayanti Sahni

Court : Punjab and Haryana

Decided on : Aug-26-1952

Reported in : AIR1953P& H199; [1953]23ITR41(P& H)

..... share. the three minor sons were still minor on 13-4-1942, and in the relevant assessment year. in that year the income-tax authorities purporting to act under section 16 (3) (a) (ii), income-tax act included the income of the minors in the income of the mother for purposes of assessment. on those facts malik c. j., (bhargava j., concurring) said: 'the minors' shares of ..... income-tax officer', but the appellate tribunal has found that the word 'individual' occurring in section16 (3). (a) (ii) does not refer to a female ..... harnam singh, j.1. this is a reference under section 66(1), income-tax act by the income-tax appellate tribunal, delhi bench. the question referred to us for answer is-'whether the word 'individual' in section 16 (3) (a) (ii), income-tax act, 1922, includes also a female and whether the shares of the two minor sons of sm. damayanti sahni in the profits of the re- ..... two minor sons to the benefits of partnership. in the assessment year 1946-47 the income-tax officer found that the income of the two minor sons who were admitted to the benefits of that partnership should be assessed in the hands of sm. damayanti under section 16 (3) (a) (ii), income-tax act. on appeal the apellate assistant commissioner confirmed the finding given by the .....

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Aug 25 1952 (HC)

Chiranjilal Multani Vs. the Commissioner of Income Tax, Delhi

Court : Punjab and Haryana

Decided on : Aug-25-1952

Reported in : AIR1953P& H215; [1952]22ITR514(P& H)

..... under section 66(1), income-tax act, by the income tax appellate tribunal, delhi bench. the question referred to us is expressed in these terms :'upon the facts found and in view of the certificate from the patiala state bank, was the tribunal correct in concluding that the patiala state bank acted merely as a collecting ..... their bhatinda mill. at the material time bhatinda was not a part of british india and the assessee partnership could be made liable to indian income-tax only on the basis that the amount was received in british india, for there is no suggestion that the amount accrued to the partnership in ..... so far as it goes as stating correctly the nature of the dealings of the bank with the assessee.4. under section 50, negotiable instruments act, the endorsement of a negotiable instrument followed by delivery transfers to the endorsee the property therein with the right of further negotiation. the section provides, ..... payments must be deemed to have been made at delhi. their reasons seem to be that the patiala state bank could be taken as acting as an agent on behalf of the assessee; the circumstance that the patiala state bank placed a transaction in the category of demand drafts ..... the patiala state bank there, that all property in the cheques thereupon was transferred to the patiala state bank under section 50, negotiable instruments act, and the payments subsequently made at delhi to the patiala bank were not payments to the assessee; the receipt of the money by the assessee .....

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Sep 15 1952 (HC)

Lala Lachhman Dass Nayar and Others Vs. Re.

Court : Punjab and Haryana

Decided on : Sep-15-1952

Reported in : [1952]22ITR418(P& H)

..... criterion for giving of redress to which he is by the law of the land entitled.a consideration of the authorities referred to above shows that :-(1) the income-tax act has entrusted to the income-tax officer the decision of the facts and the law to decide whether the provisions of section 34 are applicable;(2) the exigencies of the state require that there ..... the land, and are not in tended to by-pass them : see elvertons case.with regard to the accommodation for the payment of income-tax, the discretion is vested in the income-tax officer under section 45 and 46 of the income-tax act. this court can only compel him to exercise his discretion, but cannot direct him as to the manner in which that discretion is ..... pursuing of that remedy into consideration in refusing a writ for prohibition.mr. mitra then took us through the various sections of the income-tax act in order to show the scheme of the act. his first submission was that the income-tax act as a amended from time to time has no operative effect except so far as it is rendered applicable for the recovery of ..... which had been filed by the firms as constituted except for the year 1941-42. later on as a result of proceedings being taken under section 34 of the income-tax act the total income of the firm except of 1941-42 was assessed in the hands of the hindu undivided family on the february 14, 1945, but assessment in regard to other year .....

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Aug 26 1952 (HC)

Brij Mohan Rameshwar Dass Vs. Commissioner of Income-tax, Delhi.

Court : Punjab and Haryana

Decided on : Aug-26-1952

Reported in : [1953]23ITR31(P& H)

..... brij mohan-rameshwar dass who were doing cloth business at delhi. notices under sections 22(2) and 22(4) of the income-tax act had been served on the assessee but the assessee failed to comply with such notices. no returns were filed and no account books were produced. ..... , which he was entitled to do under section 31(2) of the act, directing the income-tax officer to re-compute the income on the basis of further inquiry and he added the words 'as well as the appellants accounts'. the income-tax officer made some further inquiry and mainly, it appears, on the basis ..... in my opinion is that in law there is no bar to the appellate assistant commissioner when making a remand order permitting or directing the income-tax officer to take into consideration account books of the assessee when making his re-assessment, and i would return the reference accordingly. i do ..... of the present appeal a question was propounded as to whether the appellate assistant commissioner had jurisdiction by his order of remand to permit the income-tax officer to take into consideration when making his re-assessment the accounts of the assessee. it may be said that this question appears more of ..... an appellate assistant commissioner under section 31(2) of the act it is open to the appellate assistant commissioner t direct or permit the income-tax officer to take into consideration account books of the assessee which had not been produced before the income-tax officer at the time the first assessment was made ?'it .....

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