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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1958 Page 1 of about 7 results (0.022 seconds)

Dec 22 1958 (HC)

Chaturbhuj Chhogallal of Beawar Vs. Commissioner of Income-tax, Delhi ...

Court : Rajasthan

Decided on : Dec-22-1958

Reported in : AIR1959Raj193

jagat narayan, j. 1. these are connected applications under section 66(2) of the income-tax act (hereinafter called the act) by messrs. chaturbhuj chhogaial of beawar against the commissioner of income-tax and excess profits tax.2. the facts which have given rise to these applications are these. a hindu undivided family carried on business under the name chaturbhuj chhogaial at bcawar, the main ..... the books of the assessee they appeared as deposits in the names of kishanlal bikania and shrimati kasturibai respectively. the income-tax officer called upon the assessee to prove the genuineness of these two items under section 23(3) of the act. apart from these two items, the assessee was also called upon to explain the nature of an account headed ..... radhakishan satyanarain. it may be mentioned that radha-kishan and satyanarain are the sons of jagannath. in his statement made before the income-tax officer on 8th february, 1947 in this connection, ..... any correspondence relating to the deposits which might have taken place with the depositors either prior to the deposits or subsequent to them. another circumstance, which appeared to the income-tax authorities to be suspicious, was that no transaction had ever taken place between the assessee and these alleged depositors prior to these deposits. no collateral document was executed in .....

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Feb 27 1958 (HC)

Commissioner of Income-tax, Delhi and Rajasthan, New Delhi Vs. Champal ...

Court : Rajasthan

Decided on : Feb-27-1958

Reported in : AIR1959Raj232

..... of rs. 13,588/- which accrued or arose to the assessee at its gulabpura shop in rajasthan, an indian state against its business income accruing or arising in british india under any of the provisions of the indian income-tax act?'2. the facts which have been stated by the appellate tribunal are these. the assessment year under consideration is 1949-50. the assesses ..... k.n. wanchoo, c.j.1. this is a reference under section 66(1) of the income tax act (hereinafter called the act) by the income-tax appellate tribunal. the question, which has been referred to this court for opinion, is this:'whether on the facts and in the circumstances of this case, the asscssec was entitled ..... orarose to the assessee at its gulabpura shop in raja-sthan, an indian state against its business incomeaccruing or arising in british india under any ofthe provisions of the indian income-tax act, in theface of the first proviso to section 24(1) of the ..... is a hindu undivided family resident in beawar in the former state of ajmer and derives income from property, managing agency commission, edward mills, and dividends and .....

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Apr 08 1958 (HC)

Jethmal Ramswaroop and ors. Vs. the State and ors.

Court : Rajasthan

Decided on : Apr-08-1958

Reported in : AIR1958Raj262; [1959]10STC270(Raj)

..... came up for consideration before this court in ramniranjan kedia's case (a) under the income-tax that case also ramniranjan kedia made an application under article 226 of the constitution after the income-tax officer had assessed him to income-tax. it was pointed out there that once an assessment had been made, it could ..... also pointed out that a writ of certiorari is a discretionary writ and in a case like the one coming under the income-tax act, where there are other remedies open to the assessee including the remedy by coming to the high court on reference under the ..... way of appeal and revision under the act.4. reliance in this connection has been placed on a decision of this court in ramniranjan kedia v. income-tax officer, 'a' ward, air 1957 raj 210 (a). now the act is a special self-contained act providing for assessment of sales-tax and for remedies to correct wrong ..... urges that that was also a case of exemption and the supreme court interfered even though all the remedies provided under the u. p. sales tax act had not been exhausted, particularly the remedy of revision and reference to the high court.8. there is a certain amount of similarity between that ..... assessment.the assessment is made under section 10 of the act. thereafter an appeal is provided under section .....

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Mar 19 1958 (HC)

Mukan Kunwar Vs. Ajeetchand

Court : Rajasthan

Decided on : Mar-19-1958

Reported in : AIR1958Raj322

..... act the maximum alimony pendente lite has been fixed at one-fifth the nett income. in the hindu marriage act no such limit has been prescribed. in the absence of special circumstances maintenance should ..... be allowed at one-fifth the nett income of the respondent. as for expenses of ..... on section 36 of the indian divorce act). 6. if the court comes to the conclusion that the applicant is entitled to maintenance and expenses then it has to consider their quantum. as for maintenance pendente lite courts generally allow it at one-fifth the income of the respondent after deductions on account of income-tax and provident fund. under the indian divorce ..... fact that her father is supporting her is no ground for depriving her of maintenance. section 24 of the hindu marriage act 1955 also makes this clear. it is provided in it that where the wife has no independent income sufficient for her support and the necessary expenses of the proceeding she may maintain an application under it. if the object .....

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May 07 1958 (HC)

Sheopatsingh Vs. Narishchandra

Court : Rajasthan

Decided on : May-07-1958

Reported in : AIR1958Raj324

..... revenue. all the gazetted officers of the government come under clause (a) to whatever department they may belong. the term 'revenue officer' will thus include such officers of the income-tax, sales tax and irrigation department as well as the land revenue department, who are employed in the business of revenue. the term 'officer' has also been used in a wider sense and ..... proved abundantly by their evidence. the first question for decision is whether the allegations contained in the above three paras fall within the mischief of section 123(4) of the act. 68. in para 1 it was alleged that a completely false accusation of murder was brought by sardararam, uncle of the defeated candidate, at the instance of the defeated ..... ghanshyamdas, reader, bhakra colonisation, tehsil sangaria with headquarters at hanumangarh and ramchander, irrigation patwari of halka kohla, hanumangarh tehsil came within the classes enumerated under section 123(7) of the act. on behalf of the petitioner it was not argued before us that any of the other officers mentioned in schedule b also comes within that classification. 43. according to the ..... shri sheopatsingh against the decision of the election tribunal at ganganagar declaring his election to the rajasthan legislative assembly to be void on a petition under section 81 of the act by shri harish chandra. 2. the election for the membership of the rajasthan legislative assembly from hanumangarh constituency was held in the month of february and march 1957. shri .....

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May 06 1958 (HC)

Harakchand and anr. Vs. Khetdan and anr.

Court : Rajasthan

Decided on : May-06-1958

Reported in : AIR1959Raj107

..... mentioned that no notice for the time being be issued to the judgment-debtor, the reason being that the judgment-debtor had already taken away the income of his agricultural land for that year. the decree-bolder further mentioned that he was presenting the application merely to extend the limitation, and, therefore, ..... i have, therefore, no hesitation in holding that mere certified payments cannot extend the limitation in the present case under section 20 of the limitation act, the simple reason being that an essential requirement of that section as to the acknowledgment of payment appearing, in the handwriting of the person making the ..... forward by the appellants. as for the third case, all it says is that a payment may save limitation under section 20 of the limitation act if its conditions are fulfilled. to that proposition no exception need indeed be taken. apart from this, it was held in this case that a ..... extend the period of limitation, so as to bring the present execution application within time by virtue of the provisions of section 20 of the limitation act. 4. i now propose to decide the contentions raised by learned counsel for the decree-holders one by one. 5. the first question i ..... mst. lehri was substituted in place of ladmal under a mistaken impression by the learned district judge that the hindu women's rights to property act 1937 applied to rajasthan, and under this head the further contention is that hukmichand's second son jeevraj should have been brought on the record .....

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Apr 03 1958 (HC)

Hoti Lal Vs. Raj Bahadur

Court : Rajasthan

Decided on : Apr-03-1958

Reported in : AIR1959Raj227

..... not think that much argument is required. oath commissioners charge certain fees for verifying affidavits and these fees bring them income. in the case of bharatpur, there is evidence that the income of an oath commissioner is roughly rs. 50/- per month. thus the office of the oath commissioner brings a ..... holder;' some argument seems to have been addressed on the basis of the definition of the words 'appropriate government' in section 9 of the act. it is enough to say that that definition cannot control article 102 of the constitution. that definition has been provided because of certain provisions made ..... the government and the person holding the office inasmuch as the oath commissioner has to follow the directions, if any, of the district judge and act according to the rules. the office is certainly for a specified period. we are, therefore, of opinion that the oath commissioner holds an office. ..... by parliament in conformity with article 102(1)(e) in section 7 of the act relating to contractors and directors or managing agents of companies etc. vide section 7(d) and (e).it is in that connection that the words ..... the nomination paper of shri mukat was rightly rejected and that shri hansraj was properly treated as a retired candidate under section 55a of the act. it was also contended that the applicant had failed to prove that the result of the election had been materially affected by treating shri .....

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