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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1980 Page 1 of about 43 results (0.024 seconds)

Jul 07 1980 (HC)

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Decided on : Jul-07-1980

Reported in : 1981(8)ELT772(Raj)

..... due to it, is a general right conferred on it under the law either by a suit or by some other method open to it. section 32 (u.p. agricultural income-tax act 3 of 1948), though it does not have an explanation analogous to section 46 nonetheless does not preclude either specifically or by necessary implication a right to recover the arrears ..... pronouncements are accepted without reservation as laying down the true principles of taxation under the income-tax act.32. in wallace brothers v. the commissioner of income-tax, a.i.r. 1948 p.c. 118 while dealing with the income-tax act, 1922 as amended in 1939, it was held that the liability to tax arises by virtue of the charging section alone and it arises not later than ..... of business, that law shall cease to have effect except for the purpose of the levy, assessment and collection of income-tax and super-tax in respect of any period not included in the previous year for the purposes of assessment under the indian income-tax act, 1922, for the year ending on the 31st day of march, 1951, or for any subsequent year, or, as ..... . their lordships of the privy council, while dealing with the provisions of the income tax act (1922) observed as follows :-'the jurisdiction to assess and the liability to pay the tax, however, are not conditional on the validity of notice....the liability to pay the tax is founded on sections (3) and (4), income-tax act, which are the charging sections. section 22 etc. are the machinery sections .....

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Mar 11 1980 (HC)

Commissioner of Income-tax Vs. Gopi Chand B. Tholia

Court : Rajasthan

Decided on : Mar-11-1980

Reported in : (1980)17CTR(Raj)128; [1980]125ITR611(Raj); 1980(13)WLN550

..... in accepting the claim of partition of the family with effect from january 3, 1958, and in consequence thereof in cancelling the assessment made under section 143(3) of the income-tax act, 1961, for the assessment year 1960-61 ' 2. the facts as stated by the tribunal in its statement of the case and otherwise appearing on the record may be ..... was entitled to an order under section 25a of the indian income-tax act, 1922, recognising its claim for partition with effect from january 3, 1958 2. whether, on the facts and in the ..... of this section : ' 297. repeals and savings.--(1) the indian income-tax act, 1922 (xi of 1922), is hereby repealed. (2) notwithstanding the repeal of the indian income-tax act, 1922 (xi of 1922) (hereinafter referred to as the repealed act),--. (a) where a return of income has been filed before the commencement of this act by any person for any assessment year, proceedings for the assessment of ..... 1. this is a reference under section 256(1), income-tax act, 1961 (hereinafter called 'the new act'), by the appellate tribunal, delhi bench a, raising for decision by this court two questions of law which have been formulated by the tribunal as follows : ' 1. whether, on the facts and circumstances of the case, the income-tax appellate tribunal was right in holding that the assessee .....

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Feb 12 1980 (HC)

Hemandass Dhanrajmal Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Feb-12-1980

Reported in : 1980()WLN70

..... firms, rajasthan, jaipur, as no. 904/67 on june 26, 1967. the assessee-firm then applied for registration of the firm under section 185 of the income-tax act, 1961. the ito doubted the genuineness of the partnership firm. he recorded the statements of lekhraj and kalidass (two newly introduced partners) on july 26, 1971 ..... question is yes, then, whether, on the facts and in the circumstances of the case, the firm was entitled to registration ?' 6. d.b. civil income-tax case no. 269 of 1975, m/s. hemandass dhanrajmal (jawahar sagar project), had claimed the status of a registered firm for the assessment year 1968-69. ..... created with a view to divert its profits. with these observations the appeal was dismissed. the assessee went up in appeal before the income-tax appellate tribunal, jaipur bench, but without success. an application was moved before the tribunal for making a reference to this court under section 256(1) ..... a separate and distinct entity from the main firm, m/s. hemandass dhanrajmal. the assessee went up in appeal to the income-tax appellate tribunal, but without success. an application was made to the tribunal for making a reference to the court under section 256(1) of the ..... shrimal, j.1. these two applications filed under section 256(2) of the i.t. act, 1961, at the instance of the assessee, raise identical questions and can, therefore, be disposed of by one order.2. d.b. civil income-tax case no. 69 of 1976, m/s. hemandass dhanrajmal (khari feeder project, jaipur), claimed .....

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Aug 19 1980 (HC)

Kanhaiyalal Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Aug-19-1980

Reported in : [1982]136ITR243(Raj)

..... law which, in its opinion, arise out of its order :'1. whether, on the facts and in the circumstances of the case, the order of the commissioner of income-tax under section 263 of the income-tax act, 1961, dated march 26, 1969 had the effect, of revising an order of reassessment made under section 147 ? 2. whether, on the facts and in the circumstances ..... under section 143(1) of the act on march 30, 1967, was prejudicial to the interests of the revenue inasmuch as it ..... of the case, the impugned order of the commissioner of income-tax was valid in law ?' 4. notice of this reference was issued to the assessee as well as to the ..... , that the action taken by the ito under section 147(a) of the act was illegal and the assessment made by him was liable to be set aside. after this order was passed by the aac of income-tax, the commissioner of income-tax exercising his powers under section 263 of the act, issued a notice to the assessee that the order passed by the ito .....

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Jan 08 1980 (HC)

Commissioner of Income-tax Vs. Tiwari Jhumar Lal

Court : Rajasthan

Decided on : Jan-08-1980

Reported in : [1981]132ITR49(Raj)

..... not think that there was any irregularity in the service of the notice under order v, rule 17, of the code of civil procedure, read with section 63 of the income-tax act.' 19. in the aforesaid case, their lordships considered the decision of the calcutta high court in gopi ram agarwalla v. first addl. ito : [1959]37itr493(cal) and held that the ..... , on the facts and in the circumstances of the case, the tribunal was correct in holding that the assessment made under section 23(3)/34(1)(a) of the indian income-tax act, 1922, is valid and in accordance with law, though notices under sections 22, 23 and 34 werenot served on all the partners or their legal representatives, when the assessee-firm ..... case, the tribunal was correct in law in holding that there was no valid service of notice under section 34(1)(a) of the indian income-tax act, 1922, on the assessee and the proceedings taken by the income-tax officer were illegal and void, thus cancelling the assessment 3. whether the finding of the tribunal that on the facts and circumstances of the case ..... there was n'o valid service of notice under section 34(1)(a) of the indian income-tax act, 1922, on the assessee and that the proceedings taken by the income-tax officer were illegal and void thus cancelling the assessments made under section 23(4) of the indian income-tax act, 1922 2. whether the tribunal was not justified in considering that the assessments made under the .....

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Feb 27 1980 (HC)

Umaid Charitable Trust Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Feb-27-1980

Reported in : (1980)15CTR(Raj)317; [1980]125ITR55(Raj); 1980(13)WLN311

..... in view of the certificate granted by the commissioner of income-tax under section 80g of the income-tax act, 1961, the income of m/s. umaid charitable trust, pali was entitled to exemption under section 11 of the income-tax act, 1961, read with section 2(15) of the same act for the assessment years 1967-68, 1968-69 and 1969 ..... -69, 1969-70 and 1970-71, the assessee, umaid charitable trust, pali-marwar has also submitted applications under section 256(2) of the act, which have been registered as income-tax cases nos. 211/1975, 212/1975, 213/1975 and 232 of 1976, respectively, and it has been prayed that the tribunal may be directed ..... in respect of the assessment years 1967-68, 1968-69 and 1969-70, and held that the assessee was entitled to exemption from income-tax under sections 2(15) and 11 of the act. a copy of the aac's order has been placed on the record and is marked annex. ' e ' (reference no. ..... of 1975 and 29 of 1976 as well as four applications under section 256(2) of the i.t. act, 1961 (hereinafter referred to as 'the act'). both the references have been made by the income-tax appellate tribunal, jaipur bench, at the request of the assessee, umaid charitable trust, pali-marwar. reference no. 14 ..... and against the revenue.21. in view of our decision of the question referred to us in the two references, the income-tax cases under section 256(2) of the act have become infructuous and are hereby dismissed as such. the parties are left to bear their own costs in all the cases. .....

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Apr 25 1980 (HC)

Rajmata Trilok Rajlaxmi Vs. Commissioner of Agricultural Income-tax

Court : Rajasthan

Decided on : Apr-25-1980

Reported in : [1981]129ITR401(Raj)

..... and exempted under govt. notification no. f. 52(8) divt/55 dated 30-8-1956 shall be included in the ' total agricultural income' for determining the rate of agricultural income-tax under section 3 read with section 17 of the rajasthan agricultural income-tax act, 1953 ' 2. the brief facts, necessary for the decision of this reference, are that the assessee was assessed on a total ..... utilized for the development of agriculture or of being applied solely to a charitable purpose as defined in section 4 of the indian income-tax act.' 9. the notification dated august 30, 1956, was issued under the provisions of the above-noted section. if the legislature intended that the amount spent by the jagirdars on educational ..... income of rs. 4,49,685 on which tax was computed at rs. 1,87,912'19. subsequently, the government issued anotification no. f. 52(8) est./55, dated august 30 ..... our opinion, the notification is covered by section 17 of the act, which reads as under: ' 17. amount of tax when income partly exempt.--where there is included in the total agricultural income of any assessee any income exempted from agricultural income-tax by or under the provisions of this act the agricultural income-tax payable by the assessee shall be the amount bearing to the total amount of the .....

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Jul 04 1980 (HC)

Commissioner of Income-tax Vs. Amber Corporation

Court : Rajasthan

Decided on : Jul-04-1980

Reported in : [1981]127ITR29(Raj)

..... in holding that the assessee was entitled to depreciation under section 10(2)(vi) of the indian income-tax act, 1922, in respect of the aforesaid rambagh palace?' 2. in pursuance of the aforesaid order of this court, the income-tax appellate tribunal has sent a statement of the case.3. the facts in brief, as pointed out ..... its opinion thought that there was no question of law arising in the case and, as such, dismissed the application filed by the revenue. the commissioner of income-tax, rajasthan, jaipur, in the above circumstances, submitted an application before this court for giving a direction to the tribunal for stating a case and referring the ..... kasliwal, j. 1. a division bench of this court gave a direction to the income-tax appellate tribunal (delhi bench 'b') to state the case and refer the following questions of law for the opinion of this court:'1. ..... transferring the property to the partnership. we are in agreement with the view taken by the patna high court. this court also, as already observed above, in cit v. amber corporation approved the above decision of the patna high court, though the point was not directly for decision before them. in the circumstances mentioned above ..... concerned took the view that no transfer of the immovable property consisting of the building and the land was made in accordance with the transfer of property act to the firm. the ito was, therefore, of the view that the assessee was not entitled to claim depreciation on the said building. on an .....

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Apr 10 1980 (HC)

Commissioner of Income-tax Vs. A.M. Simlot

Court : Rajasthan

Decided on : Apr-10-1980

Reported in : [1983]141ITR17(Raj)

..... case, the tribunal was justified in cancelling the penalty of rs. 85,000 imposed by the inspecting assistant commissioner under section 271(1)(c) of the income-tax act, 1961 ?'2. briefly stated, the facts of the case, out of which this application arises, are these :one dr. l.m. simlot (since ..... penalty of rs. 85,000 imposed by the inspecting assistant commissioner under section 271(1)(c) of the income-tax act, 1961?'13. in the result, the reference application is allowed, and the income-tax appellate tribunal, jaipur bench, jaipur is directed to state a caseand make a reference of the above point ..... vide his order dated october 6, 1972, imposed a penalty of rs. 85,000 on the assessee.5. the petitioner preferred an appeal to the income-tax appellate tribunal, jaipur bench, jaipur, which, vide its order dated may 31, 1976, accepted the same and the order of the iac imposing a ..... who confirmed the assessment made by the ito and dismissed the appeal of the assessee. thereafter, an appeal was preferred by the assessee in the income-tax appellate tribunal, jaipur bench, jaipur, and the tribunal partly accepted it and held that it will be fair and just and well meet the ends ..... mahendra bhushan, j.1. this is an application moved by the commissioner of income-tax, jaipur, under section 256(2) of the i.t. act, 1961 (act no. 43 of 1961) (hereinafter referred to as 'the act'), requiring the income-tax appellate tribunal, jaipur bench, jaipur, to state the case and to refer the following point .....

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Mar 11 1980 (HC)

Smt. Gulab Sundari Bai Bapna Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Mar-11-1980

Reported in : [1981]132ITR887(Raj)

..... fraud or any gross or wilful neglect on his part, be deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income for the purposes of clause (c) of this subsection.'5. palkhivala in his treatise on the income tax act has dealt with the matter as under:' there are two ways of approaching this question, both of which converge ..... explanation with regard to the sum of rs. 6,500 and accordingly held that the amount was rightly considered to be the income of the assessee from undisclosed sources. regarding the amount of rs. 24,000, the income-tax appellate tribunal held that the assessee was required by the assessing authority to produce evidence regarding the alleged loan from the lic of ..... under :' explanation.--where the total income returned by any person is less than eighty ..... furnished inaccurate particulars of such income and in such a case, the penalty imposed shall not exceed twice the amount of tax sought to be evaded, by reason of concealment of particulars of income or the furnishing of inaccurate particulars of such income. the explanation, which was added to section 271 by the finance act, 1964, with effect from 1st april, 1964, reads as .....

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