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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1973 Page 1 of about 22 results (0.025 seconds)

Apr 10 1973 (HC)

Commissioner of Income-tax (Central) and anr. Vs. Official Liquidator, ...

Court : Rajasthan

Decided on : Apr-10-1973

Reported in : [1974]44CompCas445(Raj); [1974]95ITR488(Raj); 1973()WLN567

..... the learned judges observed that assessment and reassessment of income-tax with which they were concerned is the function of the income-tax officer under the income-tax act and, therefore, the winding-up court cannot perform that duty which is to be done by the income-tax officer in the hierarchy of the department under the income-tax act which is a complete code by itself, but in ..... , while examining this question in the context of the recovery proceedings started by the revenue under section 46 of the indian income-tax act of 1922, observed as follows : ' that still leaves open the question whether action under section 46, income-tax act, is covered by the phrase ' other legal proceeding '. clearly it is not a proceeding in an ordinary court of ..... the matter of recovery of tax computed by the income-tax officer, their lordships observed as ..... the company to the department and, therefore, he was specifically directed to set apart this amount under section 178 of the income-tax act, 1961 (hereinafter called ' the act '). the official liquidator wrote back to the income-tax officer, vide his letter dated 3rd october, 1968, that such a direction could be issued to him only after obtaining leave of the .....

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Aug 22 1973 (HC)

Commissioner of Income-tax Vs. Mukanddas Vishnukumar and anr.

Court : Rajasthan

Decided on : Aug-22-1973

Reported in : [1976]102ITR613(Raj)

..... facts and in the circumstances of the case, the tribunal was right in holding that no penalty could be imposed under section 273(b) of the income-tax act, 1961, for default under section 18a(3) of the income-tax act, 1922 '2. the circumstances, which it is necessary to notice for the disposal of this reference, briefly stated are these: gokuldas pradeepkumar and ..... and pressing factory, beawar, and m/s. thakurdas khivraj, beawar. they also had dividends and speculative business. their income exceeded the minimum limit for the purposes of section 18a(3) of the indian income-tax act, 1922 (hereinafter called ' the old act'), and because the assessees failed to comply with the provisions of the said section and did not submit the estimate of ..... the penalties, firstly, on the ground that no penalty could be imposed under section 273 of the income-tax act, 1961 (hereinafter called 'the new act' ), because the assessments related to the years 1959-60 and 1960-61 to which the provisions of the new act were inapplicable. secondly, it was urged before the tribunal that the estimates were filed on march 20, ..... advance tax payable by them before march 15, 1959, the income-tax officer imposed certain penalties on both the assessees. the assesses appealed .....

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Jan 22 1973 (HC)

Gopal Krishan Joshi Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Jan-22-1973

Reported in : [1975]101ITR260(Raj); 1973()WLN289

..... b.p. beri, j.1. these two applications under section 256(2) of the income-tax act, 1961, are made by gopal kishan joshi, an individual assessee, for the years 1965-66 and 1964-65, respectively.2. the assessee ..... that the assessee placed before the taxation authorities its own account books and they were not found reliable and, therefore, the income-tax officer, the appellate assistant commissioner and the tribunal have acted under the provisions of section 145(1) and the proviso thereto and this part of the decision has not been challenged. ..... an inference from other basic facts will not alter its character as one of fact.'8. i. c. i. (india) private ltd. v. commissioner of income-tax : [1972]83itr710(sc) reiterates these principles. jonnalagadda's case merely declares that any capricious fixation of rate adopted by the appellate tribunal was not sustainable in law ..... assistant commissioner. he reduced the gross turnover to rs, 2,44,000 and reduced the average rate to 15% profit. a second appeal before the income-tax tribunal, jaipur bench, was preferred and it was urged that the total turnover of the assessee should be bifurcated into one relating to the confectionery manufactured ..... the fourth test laid down by their lordships of the supreme court in commissioner of income-tax v. scindia steam navigation co. ltd. : [1961]42itr589(sc) such a question cannot be required to be referred under section 256(2) of the act. the exact words of section 256(1) which fall for our consideration are ' .....

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Nov 05 1973 (HC)

Brij Mohan Vs. Commissioner of Income-tax and ors.

Court : Rajasthan

Decided on : Nov-05-1973

Reported in : [1976]103ITR34(Raj); 1973()WLN792

..... , therefore, not inclined to grant amendment by allowing introduction of post-writ facts and relief in regard to the quashing of assessment order passed under section 132(5)of the income-tax act. proposed amendments mentioned under the secondcategory are, therefore, disallowed. category iii : the new additional grounds categorised under category iii are legal grounds and are in no way inconsistent or ..... goods from the petitioner was without the authority of law. it was further prayed that a declaration be issued to the effect that section 132 of the income-tax act (hereinafter referred to as 'the act'), did not authorise the personal search of any person or seizure of any property in the hands or in the pocket of such person. it was also ..... of the stay application of the petitioner in each case by this court, the, officer concerned, with the previous approval of the commissioner of income-tax, rajasthan, jaipur, had passed the order under section 132(5) of the income-tax act and, therefore, all the four writ petitions of prohibition have become infructuous. it has further been argued that the petitioner has moved an ..... final arguments were concluded. in that case the petitioner filed a writ petition challenging the notice under section 148 of the income-tax act. the basis on which the notices were issued to the assessee was that a certain amount of income had escaped for the five assessment years. while the writ petition was pending the assessments were completed. it was found that .....

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Oct 31 1973 (HC)

Dalichand Tejraj Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Oct-31-1973

Reported in : [1974]97ITR383(Raj); 1973()WLN744

..... it was neither a family arrangement nor a valid gift and the disallowance made by the income-tax authorities was in accordance with law. dissatisfied, the assessee moved an application under section 256(1) of the income-tax act 1961, praying that a question of law arose from its order and the same may be ..... that she was not residing in the joint family property or was not being maintained out of hindu undivided family funds. the assessment order passed by the income-tax officer, pali, dated march 20, 1964, (annexure 'c' on record), shows that besides transferring the sum of rs. 45,000 to his mother, ..... time. in the present case there is no properly executed deed of partition admissible in evidence. thus, to our mind, the finding of the income-tax appellate tribunal that there was no valid partition, appears to be correct.8. as regards the contention of the learned counsel for the assessee that ..... , mere separation in mess or separate living does not constitute partition. smt. gatkoo bai in her affidavit dated september 6, 1962, submitted before the income-tax officer, stated that she was living separately from her son, tejraj, since samvat 2014 and that there were some disputes between her and the wife ..... this case to us for answering the following question of law, namely :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in holding that the transaction of giving rs. 45,000 to smt. gatkoo bai was neither a valid partition nor a .....

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Jan 09 1973 (HC)

Thakur Gopal Singh Vs. Commissioner of Wealth-tax

Court : Rajasthan

Decided on : Jan-09-1973

Reported in : [1975]99ITR354(Raj); 1973()WLN14

..... ]62itr601(ap) . on the basis of this authority it has been argued that though the provision corresponding to section 9(4) of the indian income-tax act, 1922, did not exist in the wealth-tax act in the relevant years, the fiction that the holder of the impartible estate shall be deemed to be the individual owner of all the properties comprising the estate for ..... comprised in the estate. there was no corresponding provision in the wealth-tax act of 1957 in the relevant assessment years. corresponding to section 9(4) of the indian income-tax act, 1922, section 4(6) was introduced in the wealth-tax act with effect from april 1, 1965. thus the position under the wealth-tax act during the relevant assessment year was similar to the one that existed ..... undivided family. on this authority it was also urged that the position under the income-tax act prior to the privy council case is the same as existed under the wealth-tax act in the relevant years. after the privy council case was decided, section 9(4) was added in the income-tax act which provided that for the purpose of section 9 the holder of an impartible ..... in regard to the income-tax law prior to the introduction of section 9(4). the privy council .....

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Apr 05 1973 (HC)

Commissioner of Income-tax Vs. Rao Raja Kalyansingh.

Court : Rajasthan

Decided on : Apr-05-1973

Reported in : [1974]97ITR690(Raj); 1973()WLN299

..... . beri c. j., - at the instance of the commissioner income-tax, rajasthan, jaipur, this court directed the income-tax appellate tribunal, delhi bench 'b', to refer the following question under section 66 (2) of the indian income-tax act, 1922, for answer by this court, namely :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the sum ..... of rs. 62,204 received by the assessee in 1958 was a capital receipt not liable to tax? 'because the learned counsel for the parties ..... not been so extinguished and he placed reliance on commissioner of income-tax v. manna ramji & co., commissioner of income-tax v. kamal behari lal singha, commissioner of income-tax v. prabhu dayal, commissioner of income-tax v. shamsher printing press, commissioner of income-tax v. south india pictures ltd., princess ruby rajiber kaur v. commissioner of income-tax, commissioner of income-tax v. sardar c. s. angre, raj krishen prem chandra jain v .....

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Apr 24 1973 (HC)

Additional Commissioner of Income-tax, Rajasthan Vs. Noor Mohd and Co. ...

Court : Rajasthan

Decided on : Apr-24-1973

Reported in : [1974]97ITR705(Raj); 1973()WLN669

..... b. p. beri c j. - these six applications under section 256(2) of the income-tax act, 1961 (hereinafter called 'the act'), have been presented by the additional commissioner of income-tax, rajasthan, jaipur, against the consolidated order passed by the income-tax appellate tribunal, jaipur bench, jaipur, dated 24th february, 1972, praying that the tribunal be directed to refer to this court some questions of law which arise ..... such details it was not possible to ascertain whether all the opening stock and purchases have been accounted for in sale and closing stock. the income-tax officer, therefore, applied section 145 of the act and assessed the income of the assessee at rs. 1,33,532 on an estimate basis by applying the gross profit rate at 20 per cent. on the estimated ..... said commissioner by its order dated july 17, 1970, imposed a penalty of rs. 15,000 under section 271(1)(c) of the act for concealment of income. the assessee appealed and the income-tax appellate tribunal by its order dated 7th september, 1971, ordered :'we are, however, of the opinion that though the defects found in the accounts of the assessee justified the ..... that the assessee was not guilty of fraud or gross or willful neglect within the meaning of the explanation to section 271(1)(c) of the act?'the question which has been raised in d. b. income-tax cases nos. 145 and 146 of 1972 reads :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding .....

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Oct 31 1973 (HC)

Controller of Estate Duty Vs. Smt. Shanta Ben Mani Lal Patel

Court : Rajasthan

Decided on : Oct-31-1973

Reported in : [1975]100ITR229(Raj); 1973()WLN722

..... tribunal and it is for the person who has applied for a reference to challenge these findings first by an application under section 66(1) of the indian income-tax act, 1922. if he has failed to file an application under section 66(1) expressly raising a question about the validity of the findings of fact, he ..... reference to challenge those findings of fact first by an application under section 66(1) of the indian income-tax act, 1922. if the party concerned has failed to file an application under section 66(1) of the indian income-tax act, 1922, expressly raising the question about the validity of the finding of fact, he is not entitled ..... meenakshi mills ltd. it has of course been laid down that a finding of fact is open to attack under section 66(1) of the indian income-tax act, 1922, as erroneous in law if there is no evidence to support'it or if it is perverse. there is no quarrel regarding this dictum laid ..... scindia steam navigation co. ltd. it has been held that the power of the court to direct a reference under section 66(2) of the indian income-tax act, 1922, is subject to two limitations:-- (i) the question must be one which the tribunal was bound to refer; and (ii) the court cannot ..... open to the department to agitate this ground before us which was never raised in its application under section 64(1) of the act. 19. mr. lodha invited our attention to commissioner of income-tax v. s. p. jain with a view to show that the later decision of the supreme court has taken a view which .....

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Mar 05 1973 (HC)

Oriental Engineering Company and 3 ors. Vs. the Union of India (Uoi) a ...

Court : Rajasthan

Decided on : Mar-05-1973

Reported in : [1974]33STC174(Raj); 1973()WLN314

..... we do not think that the doctrine of 'equal protection of laws' is in any way infringed by the material provisions of the income-tax act. they do not leave any unfettered discretion to deal with persons similarly situated in a similar fashion. it is to be borne in mind that ..... for a penalty for concealment of income or improper distribution of profits, while section 51 related to the failure to make payments or deliver returns or ..... prosecutions arising on account of false statement in declaration. the learned judges observed:the question for consideration is, do these provisions of law enable an income-tax officer to discriminate as amongst different assessees? we are not much impressed with the argument of the learned counsel for the petitioner on this point. ..... make tax evasion and concealment as unprofitable and unremunerative. the learned judges of the andhra pradesh high court in maddula appa rao's case [1959] 36 i.t.r. 140 were considering the provisions of sections 28, 51 and 52 of the indian income-tax act, 1922. section 28 of the said act provided ..... attention to hari singh v. military estate officer, delhi circle, delhi cantt. a.i.r. 1972 s.c. 2205 and sivagaminatha moopanar and sons v. income-tax officer, ii circle, madurai [1956] 28 i.t.r. 601.4. in order to appreciate the rival contentions it will be profitable to extract the .....

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