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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: rajasthan Page 1 of about 6,655 results (0.045 seconds)

Oct 03 1950 (HC)

Kishenlal and ors. Vs. Bhanwarlal and anr.

Court : Rajasthan

Reported in : AIR1951Raj1

..... court. it was contended that the decision of the high court was not open to appeal as there was no provision in the income-tax act for such appeals. it was held in the madras case that, where the jurisdiction of a court is extended by a statute to matters which ..... (11) 1924 mad. 63 : (76 i. c. 375), where the above case has been followed by the madras high court. by certain provisions of the income-tax act (vii [7] of 1918), the chief revenue authority was authorised to draw up a statement of the case and refer it with his own opinion to the high ..... some civil procedure code or the other in force, which was analogous to the civil procedure code in force in india. neither such civil procedure code nor the charter or the act governing the high court concerned provided an appeal to the high court from its judgments by any of its benches except the single bench. nor does ..... amended by a competent legislature or other competent authority. this is to be subject to the other provisions of the constitution. under article 228 read with act. 228 of the constitution the jurisdiction of, and the law administered, in the rajasthan high court is to be the same as immediately before the ..... his highness the maharaja of jodhpur, which was a principal feature of the iilas i-khas appeals, disappeared, and while the high court was to act according to the laws applicable to the ease, as provided by sections 33 and 34 of the ordinance, the decisions were subject to the appellate jurisdiction .....

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Jan 09 1951 (HC)

Madangopal Kabra Vs. the Union of India (Uoi)

Court : Rajasthan

Reported in : AIR1951Raj94a; [1951]20ITR214(Raj)

..... very ingenious argument was advanced by mr. patanjali sastri, who appeared for the comr. of income-tax, that as the income-tax act did not come into operation in any year until the finance act had been passed, the income-tax act must be treated as a statute which is passed every year & the words 'british india ..... to deal with this clause at length but before doing so, it may be pointed out that the tax is charged under section 3, income-tax act which is a permanent act & that the income taxed is that of the previous year & not that of the year of assessment. this is clear from a ..... above observations by leach c. j. are sufficient also to dispose of the contention of the learned counsel for the reap, that the taxing enactment was the finance act & not the income-tax act. reference may also be made to the statement of law by lord dunedin in whitney v. inland revenue, commrs. (1926) a. ..... provinces) order, 1949, & the states merger (chief commissioners' provinces) order, 1949. the taxation laws (extension to merged states and amendment) act, 1949, extended the income-tax act to the merged states mentioned in the order, & was brought into force in the merged states on 1-4-1949. so during the second period ..... meanings to the expression 'taxable territories' according to the successive stages of expansion of india. upto 14-8-1947, the operation of the income-tax act has been limited to what was british india, including berar. on 15-8-1947, british india ceased to exist as such, but that .....

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May 08 1951 (HC)

Pratap Mal Vs. the Income Tax Officer, Jodhpur Division

Court : Rajasthan

Reported in : AIR1951Raj150a; [1952]21ITR33(Raj)

..... the case of applicant himself. the main contention of the learned counsel of the opposite party in this connection is based on section 22(4), income-tax act, which deals with the return of income, & reads as follows:'the income-tax officer may serve on any person who has made a return under sub-section (1) or upon whom a notice has been served under ..... opposite party, & order him not to assess income-tax on the petitioner on the income of the year 1949-50, pending disposal of this application. ..... 1949-50, as that would be interfering with the legitimate powers of the income-tax officer under section 22(4). interest of justice would, in our opinion, be sufficiently served if we restrain the income-tax officer from actually assessing income-tax on the income of the year 1949-50 under section 23 of the income-tax act. we, therefore, modify the 'ad interim' injunction already issued to the ..... if those persons admittedly attempt to exercise powers beyond the powers given to them by act of parliament.'7. the 'argument' is that this court should exercise the power conferred upon it by the constitution of india, and stop the opposite party from assessing income-tax for the year 1949-50 on all the residents of jodhpur in view of the .....

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Dec 11 1951 (HC)

Manohar Singh Ji Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR1953Raj22

..... application was dismissed and the following observation occurs at page 100:'the discrimination, if any, was not brought by the two ordinances, but by the circumstances that there was no income-tax act in nabha and consequently there was no case of assessment pending against any nabha assessees. in any case the provision that pending proceedings should be concluded according to the law ..... being in any such state. the applicant ramjilal belonged to the state of nabha. in that state, there was no income-tax before the formation of the state of p. e. p. s. u. consequently the patiala income-tax act which was higher than the income-tax act prevailing in kapurthala before the date of integration, namely, the 20th of august, 1948 became applicable to nabha. in ..... kapurthala, however, income-tax assessments were pending under the kapurthala act which prescribed a lower rate. thereupon, ramjilal made an application for writ on the ..... provisions of ordinances nos. x and xv of 1949 to which we have referred are not hit by article 14. he also places reliance in this connection on -- 'ramjilal v. income-tax officer, mohindar garh, air 1951 sc 97. in that case, on the formation of the state of p. e. p. s. u., the laws prevailing in patiala state became .....

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Apr 07 1952 (HC)

Rangraj and ors. Vs. Gram Panchayat, Khinwel

Court : Rajasthan

Reported in : AIR1952Raj144

..... in the nature of prohibition. the next is 'elbridge watson v. r. k. das', air 1951 cal 430. that was a case under the income-tax act and it was held that if there was an adequate legal remedy provided in the statute itself, then the high court should not interfere under article 226. ..... which he would have been entitled to obtain under any of the provisions of the income-tax act, then certainly the high court would not exercise its power to issue prerogative writs to give such relief to the assessee. 9. the last case ..... and effective. in that case, the court did issue a direction to the income-tax officer. the next case referred to was 'muthiah chetttar v. commr. of income-tax, madras', air 1951 mad 204. that was also a case under the income-tax act and it was held that where an assessee failed to ask for a relief ..... 'panchayat' of khinwel from imposing any taxes or exercising any powers under the marwar village panchayats act, 1945. 4. learned counsel for the state, however, urges that this court should not issue an order or direction under ..... ever made, the body which calls itself the 'panchayat' of village khinwel has no legal existence and cannot impose any taxes or perform any functions conferred on a 'panchayat' by this act. in this view of the matter the applicants are entitled to an order prohibiting this body which calls itself as the .....

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Aug 19 1952 (HC)

Mst. Gulab Bai and anr. Vs. Mt. Manphool Bai

Court : Rajasthan

Reported in : AIR1953Raj42

..... that the observations in the earlier two cases were of an illustrative nature. 11. the next case is -- 'commissioner of income-tax, c. p. and berar v. s. m. chitnavis', air 1932 p. c. 178. that was a case under the income-tax act, and the valuation was below rs. 8,000 /-. the case was certified by the high court under section 109(c) of ..... section 70 of the transfer of property act was held to be of great public importance, because the interpretation would not only cover the particular case, but was of general importance, or of such a nature that the decision upon it might govern numerous cases.21a. another instance is to be found in -- 'commissioner of income-tax u. p. v. vijayananda gajpati', air ..... 1935 all. 464. there the question was whether the income received as maintenance allowance was taxable or not. a certificate was granted on the ground that though the question had been a subject .....

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Dec 08 1952 (HC)

Ranjeet Singh Vs. State of Rajasthan and anr.

Court : Rajasthan

Reported in : AIR1953Raj170

..... to --'madan gopal v. union of india', air 1951 rai 94 (2) (d). there the question was whether the levy of income-tax in rajasthan under the income-tax act was legal. it was held that it was not, and thereupon a direction was issued to the union of india not to levy ..... income-tax on the income of the petitioner in that case, accruing, arising or received in rajasthan. the principle of that case, in our opinion, ..... applies to this case also because the cost of the additional police is, in our opinion, a tax. 17. we, therefore, allow the ..... collector, and the question arose whether the municipality had made default in the collection of the tax to authorise the collector to collect it. their lordships observed as follows at page 182 - 'the police act interposes between the punitive action of the government and the incidence of the burden on the individual ..... the question that arose for decision was whether the proviso to section 25(1), bombay district police act, was mandatory and therefore to be strictly complied with. section 26(1) laid down that the punitive police tax for additional police shall be recovered by the municipality. * the proviso said that in default of .....

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Aug 18 1955 (HC)

Sat Behwaric and Co., Jaipur Vs. Commissioner of Income-tax, Delhi

Court : Rajasthan

Reported in : AIR1956Raj76; [1956]30ITR151(Raj)

..... on the ground that their income from the managing agency had escaped assessment. the income-tax officer and the excess profits tax officer wanted to include in the assessable income of the sassoons rs. 28,51,934/- made up of rs. 25,61,629/- in respect ..... sharma, j. 1. this is a reference under section 66 (2), indian income-tax act (hereinafter to be referred to as the act) and the question referred by the income tax appellate tribunal (delhi branch) (hereinafter to be referred to as the tribunal) is as follows: 'whether upon a the interpretation of clause 17 of the agreement dated 31-5-1934 ..... -46 as the income of the transferees. the income-tax officer and the excess profits tax officer appeared to have discovered that the amounts of the managing agency commission earned by the sassoons prior to the dates of therespective transfers were not brought to tax and therefore issued on 29-6-1946 notices under section 34, indian income-tax act and section 15, excess profits tax act upon the sassoons .....

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Aug 23 1955 (HC)

Commissioner of Income-tax, Delhi, Ajmer, Rajasthan and Madhya Bharat ...

Court : Rajasthan

Reported in : AIR1956Raj30; [1956]29ITR165(Raj)

..... wanchoo, c. j. 1. this is a reference by the appellate tribunal under the income-tax act.2. the following question has been referred to this court for answer :'whether on the facts and in the circumstances ..... narrower body including only those male members who take by birth an interest in the coparcenary property.'6. in -- 'kalyanji vithal das v. commissioner of income-tax, bengal', air 1937 pc 36 (c), their lordships of the privy council had occasion to consider this question, and made the following observations at page ..... male members of undivided hindufamily and unmarried daughters of male members of undivided family are also members of thehindu undivided family.in -- 'vedathanni v. commissioner of income-tax, madras', air 1932 mad 733 (sb) (a), it was held that widows entitled to maintenance are dependent members of an undivided hindu, family.5. ..... with the appellate assistant commissioner.the present reference has been made by the tribunal on the application of the commissioner of income-tax. it came for hearing before a division bench of this court. the division bench has referred the following question arising out of the reference ..... view of the existence of these ladies, and particularly the widowed mother, the assessee could claim the higher exemption limit of rs. 7,200/-. the income-tax officer held that they could not. the appellate assistant commissioner, however, held that they could. thereupon, there was an appeal before the tribunal which agreed .....

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Feb 10 1956 (HC)

Gokulchand Vs. Commissioner of Income-tax

Court : Rajasthan

Reported in : AIR1957Raj62

..... by the trading and profit and loss account?(2) whether under the facts and the circumstances of the case the application of the proviso to section 13 of the indian income-tax act, 1922 was legal?(3) whether in view of fresh evidence adduced in the accounting period the tribunal was instituted in following the decision of the assistant appellate commissioner in the ..... to the appellate tribunal for stating a case to this court. that application was, however, dismissed. consequently the applicant has come to this court under section 66 (2) of the income-tax act, and prays that the appellate tribunal be ordered to state a case with respect to the following three questions of law--(1) whether there was material before the tribunal to ..... wanchoo, c.j.1. this is an application by gokulchand on behalf of messrs tejpal gokulchand under section 66 (2) of the income-tax act.2. the applicant is a cloth dealer in udaipur. his income was assessed by the income-tax officer for the assessment year 1952-53, that officer did not accept the trading result based on the account books of the applicant, and added ..... , is concerned, the application for stating a case must fail.5. we now come to the second question, namely whether the income-tax officer was justified in applying the proviso to section 13 of the indian income-tax act. section 13 provides, that income, profits and gains shall be computed in accordance with the method of accounting regularly employed by the assessee. but there is a .....

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