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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: andhra pradesh Year: 1960 Page 1 of about 54 results (0.055 seconds)

Jan 11 1960 (HC)

Ramdayal Gashiram Vs. Commissioner of Income-tax, Andhra Pradesh.

Court : Andhra Pradesh

Decided on : Jan-11-1960

Reported in : [1961]43ITR177(AP)

..... be available for remittance in question have, in fact, been remitted.'the petitioner filed a petition before the tribunal under section 82(1) of the hyderabad income-tax act, corresponding to section 66(1) of the indian income-tax act, requesting the tribunal to refer certain questions of law arising out of its order dated february 11, 1955. the appellate tribunal rejected the petitioners application ..... j. - this is a petition filed by messrs. ramdayal ghasiram, merchants, hyderabad (dn.) under section 82(2) of the hyderabad income-tax act read with section 66(2), indian income-tax act, praying that this court may be pleased to require the income-tax appellate tribunal, madras 'a' bench, to state a case and refer the same to this court regarding some points of law which are ..... dominions during such year by or on behalf of such person...'this provision of law is substantially the same as was the provision in section 4(2) of the indian income-tax act before amendment in 1939.the learned advocate for the petitioner relies on the decision in in re govind ram tansukh rai, wherein it was held as follows 2 :'but ..... in 1939, for assessment on the remittance basis such expenses as are admissible under section 10(2) of the act are alone deductible from the gross profits. but for the purpose of determining the question whether the entire income chargeable under the income-tax act was available at the time of the remittance to british india, expenditure, although not admissible under section 10(2 .....

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Jan 11 1960 (HC)

Repaka Seetharamaswamy and Another Vs. Commissioner of Income-tax, Hyd ...

Court : Andhra Pradesh

Decided on : Jan-11-1960

Reported in : [1961]42ITR829(AP)

..... of the statutory notices issued under section 23(2) and 22(4) of the income-tax act and the corresponding provisions of the excess profits tax act, the income-tax officer issued penalty notices under section 28(1)(b) of the indian income-tax act and the corresponding section 16 of the excess profits tax act. in the course of those proceedings the assessee examined two witnesses, namely, one ..... with the arguments advanced by the learned advocate for the assessee to the effect that the assessees failure to comply with the notice under section 22(4) of the income-tax act was not without 'reasonable cause' and that that phrase is distinct from the phrase 'sufficient cause'.in strouds judicial dictionary it is stated as follows :'the word reasonable ..... was imposedunder section 28(1)(b) of the income-tax actunder section 16 of the excess profits tax act rs.rs.1.the income-tax officer... 7,50025,0002.the appellate assistant commissioner... ... ... 4,00010,0003.the income-tax appellate tribunal... ... ... 2,0004,000section 28(1)(b) of the income-tax act runs as follows :'28. (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal ..... the facts and in the circumstances of the case, there was any justification for imposing a penalty of rs. 2,000 under section 28(1)(b) of the indian income-tax act, 1922 ?'the facts of the case relevant for answering the above questions of law are as follows :the assessee firm was carrying on business in yarn, food-grains .....

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Jan 19 1960 (HC)

Rajareddy Mallaram Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Decided on : Jan-19-1960

Reported in : AIR1961AP7; [1960]39ITR636(AP)

..... o. sri baba gowd mutta gowd, excise contractor, nizamabad' and treating that assessee as an association of persons under the income tax act.3. the income-tax officer's attempts to collect the tax from baba gowd proved futile. so, he (i.t.o.) issued a notice of demand to rajah reddy mallaram on ..... their lordships of the calcutta high court observed as follows:'the decision relates to sections 13 and 14 of the excess profits tax act, read with section 44 of the income tax act, as adapted by the central board of revenue and it is extremely unfortunate that the learned judge should have been told ..... 3-1954. the latter obtained a copy of the order of assessment and filed an application under section 27 of the indian income-tax act for cancellation of the assessment. the income-tax officer received the application on 7-4-1954, and rejected it on two grounds, namely, (i) that it was out ..... necessarily) be made in the name of the partnership and they continue to be jointly liable to assessment under section 44 of the income-tax act. (as adapted for the purpose of excess profits tax act) while being also severally liable to assessment. the view expressed in : [1958]33itr435(cal) , that the decision in : [ ..... principles laid down in that decision were applicable to the present case, the notice served on baba gowd under section 22(4) of the income-tax act would be proper service of notice as against all the partners including raj rcddy mallaram and the assessment, (which was made treating association .....

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Jan 19 1960 (HC)

N.V. Subrahmanyam Vs. Additional Wealth Tax Officer, Eluru

Court : Andhra Pradesh

Decided on : Jan-19-1960

Reported in : AIR1961AP75

..... share-holders some of whom are individual persons and the rest co-operative societies, was an association of individuals within the meaning of section 3 of the income-tax act and, therefore, could be assessed to income tax as such. it was also observed that 'individual' is not there used as denoting only a person, but takes in also a corporation body created by a ..... section 3 of the indian income tax act has been construed to mean and include not only individuals as such, but an association or body of individuals. the principle of those decisions can be applied to the construction ..... of union parliament.6. it is also urged that by legislative practice the hindu undivided family has acquired the special significance as a unit for the purpose of assessment under income-tax act and other fiscal enactments and the omission to include the hindu undivided family in entry 86 of list i to the vii schedule of the constitution, can only mean and ..... . abmedabad millowner's association : [1939]7itr369(bom) } sir. john beaumont c. j., however took the view that the expression 'association of individuals' occurring in section 3 of the indian income-tax act of 1922 meant only an association ol human beings and not an association of companies.25. from the authorities cited above it is clear that the expression 'individual' used in .....

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Jan 19 1960 (HC)

N. Vs. Subramanian V. Wealth-tax Officer Eluru.

Court : Andhra Pradesh

Decided on : Jan-19-1960

Reported in : [1960]40ITR567(AP)

..... are individual persons and the rest co-operative societies, was an association of individuals within the meaning of section 3 of the income-tax act and, therefore, could be assessed to income-tax as such. it was also observed that 'individual' is not there used as denoting only a person, but takes in ..... the expression 'individual' used in section 3 of the indian income-tax act has been construed to mean and include not only individuals as such, but an association or body of individuals. the principle of those ..... urged that by legislative practice the hindu undivided family has acquired the special significances as a unit for the purpose of assessments under the income-tax act and other fiscal enactments and the omission to include the hindu undivided family in entry 86 of list 1 to the seventh schedule of ..... with respect to the expression 'individuals' ?the expression 'individual' is not defined in the wealth-tax act. not has it been defined in the indian income-tax act. as observed by the supreme court in commissioner of income-tax v. sodra devi 'there is authority for the proposition that the word individual does not mean ..... john beaumont, c.j., however, took the view that the expression 'association of individuals' occurring in section 3 of the indian income-tax act of 1922 meant only an association of human beings and not an association of companies.from the authorities cited above it is clear that .....

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Jan 20 1960 (HC)

A. Ranganatham Vs. the Addl. Income-tax Officer, Cuddapah and anr.

Court : Andhra Pradesh

Decided on : Jan-20-1960

Reported in : AIR1961AP165; [1960]39ITR730(AP)

..... -1948, veukat narsu, one of the sons of krishnappa (slated to be since deceased) filed an application under section 25-a of the lndian income-tax act before the income-tax officer, cud.-dapah, alleging that the hindu undivided family styled as krishnappa and sons which had hitherto been assessed as a hindu undivided family had ..... recorded and assessments made on the various members in accordance with the provisions of section 23 read with section 25-a(2) of the indian income-tax act. the income-tax officer, special circle, madras, passed an order dated 30-6-1952 holding that the partition of the family must bo deemed to have been effected ..... -45, but partly allowed the appeals regarding the assessments for the years 1945-46 and 1946-47. a reference under section 66(2) of the income-tax act is stated to be pending in this court with regard to the assessments for the years 1944-45, 19-15-46 and 1946-47. 4. ..... issue of a writ of certiorari as the notices are not judicial or a quasi-judicial proceeding but are purely administrative or ministerial acts. 9. section 25-a of the indian income-tax act is in these terms: '25a-(l) where, at the time of making an assessment under section 23, it is claimed by ..... : [1951]20itr400(cal) . there the learned judges held that an order under section 46(5) of the income-tax act was neither a judicial, nor a quasi-judicial order, but only an administrative act and as such a writ of ccrtiorari cannot be granted, and the proper relief could only bo by way of .....

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Jan 28 1960 (HC)

P. Rajeswaramma Vs. Income-tax Officer, Nellore, and Another.

Court : Andhra Pradesh

Decided on : Jan-28-1960

Reported in : [1960]39ITR654(AP)

..... bhimasankaram, j. - these writ petitions raise the same question and involve the construction of sub-section (5a) of section 46 of the income-tax act.the assessee is p. change reddy & co. ltd., gudur. a notice dated february 28, 1952, issued by the income-tax officer, nellore, under the sub-section mentioned, was served on the petitioners in w.p. no. 981 of 1958 on march ..... of these clauses. it seems to me that this contention is sound. now, this sub-section was inserted in the act by the income-tax and business profits tax (amendment) act, 1948, as a result of a recommendation made in the report of the income-tax investigation commission. the object of the commission in suggesting the enactment of the sub-section (without the last clause which was ..... who may be expected to come into possession of monies belonging to the assessee, c.f., section 72 of the canadian income war tax act of 1917 (revised statutes of canada, volume ii, page 2160 and section 218 of the australian income assessment act, 1936). on receipt of such notice, the person holding the money is restrained from paying it over to the assessee without ..... to take coercive steps against the petitioners. the petitioners have approached this court for the issue of a writ of mandamus directing the respondent (income-tax officer) to forbear from taking any action against them under the provisions of the act.now, the question turns on the proper interpretation of the terms of sub-section (5a) of section 46. i reads thus :'the .....

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Feb 09 1960 (HC)

Sheik Abdul Sattar Vs. District Collector, Masulipatam, and Another.

Court : Andhra Pradesh

Decided on : Feb-09-1960

Reported in : [1960]40ITR27(AP)

..... , by a deed of partnership dated november 21, 1949, a partnership firm was constituted and that the firm ought to have been registered under section 26a of the indian income-tax act. the income-tax officer rejected the claim for registration and made an assessment against the petitioner and other on the footing of association of persons. on appeal, the appellate assistant commissioner also took ..... november 16, 1949, to march 31, 1950. pursuant to the direction of the income-tax appellate tribunal, the income-tax officer passed an order of assessment under 23(3) read with section 33 of the income-tax act on his (the deceaseds) legal representative, the present petitioner, on july 31, 1957, determining a tax of rs. 8,491.63 np. and a notice of demand under section 29 ..... on the judgment of the madras high court in t. m. k. abdul kassim v. first additional income-tax officer, karaikudi ([1958] 33 i.t.r. 466.) where the learned judges held that the legal fiction created under section 24b(2) of the indian income-tax act of treating a legal representative as the assessee is only for the limited purpose of the assessment and ..... was also issued. the petitioner did not pay the amount of tax and so a certificate under section 46(2) of the income-tax act was issued by the second respondent on november 7, 1957. the assessee would appear to be in arrears of tax for the year 1951-52, and a penalty was also imposed on her and with .....

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Feb 11 1960 (HC)

Sri Damma Pedda Yellappa Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-11-1960

Reported in : [1960]11STC691(AP)

..... within the purview of the said definition.21. the term 'business' is not defined specifically in the act. but, we may look into the definition of the term under section 2(4) of the income-tax act thus:'business' includes any trade, commerce, or manufacture or any adventure or concern in the nature of ..... ' necessarily conveys the idea of continuity in transactions. in fact, this necessary idea as to continuity has been emphasized by the privy council in commissioner of income-tax, bengal v. shaw wallace and company (1932) 59 i.a. 20623. the ordinary dictionary meaning of the term 'business' is trade, dealings, commercial ..... medical practitioner dispensing his specific to his patients.19. the term 'dealer' is defined under section 2(b) of the madras general sales tax act, 1939 (act ix of 1939). the definition is set out in so far as it is relevant:dealer' means any person who carries on the business ..... taken against the assessment orders dated 31st august, 1957, urging that they were not saved by section 41 of the andhra pradesh general sales tax act which has come into force on 15th june, 1957. the argument addressed to us is that as the assessments related to the years 1954-55 ..... rasayanam', which is very widely sold. he did not register himself as a 'dealer' within the meaning of the madras general sales tax act.3. the special assistant commercial tax officer (evasions), nandyal, surprised his business-cum-residence at nandyal on 12th june, 1957. he did not produce any accounts of his .....

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Feb 17 1960 (HC)

Budhan Khan Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Feb-17-1960

Reported in : [1961]12STC829(AP)

..... judge pointed out the distinction between the income-tax and the sales tax and observed as follows :-the scheme of the sales tax act in many respects is very different from the scheme of the income-tax act. in the first place, under the sales tax act an assessee has not to pay tax in respect of the income for the previous year. he pays tax in respect of the chargeable accounting year ..... return. the third distinction is that with the return an assessee has to pay into the government treasury the full amount of tax due from him under the act according to the return that he has made. therefore, under the income-tax act assessment proceedings are initiated by a notice, then follows a return, on the return an assessment order is passed, and after the ..... [1947] 15 i.t.r. 302 the federal court of india in construing the provisions of the income-tax act, held that the liability to pay tax is founded on sections 3 and 4 of the income-tax act, which are the charging sections, and that section 22 and the sections that follow are the machinery sections for the purpose of quantification of the liability and the ..... . 67. there -the question was whether a sum demanded under section 18-a of the income-tax act was a tax which became due and payable within the meaning of section 230 of the indian companies act. the learned judge took the view that the amount was not a tax that became due and payable. i do not think that this line of cases have any .....

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