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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: rajasthan Year: 1975 Page 1 of about 11 results (0.040 seconds)

Dec 17 1975 (HC)

Commissioner of Income Tax Vs. Ganeshmal Nanak Chand

Court : Rajasthan

Decided on : Dec-17-1975

Reported in : 1975WLN(UC)505

..... fact merely because it is itself an inference from other basic facts, but a finding on a question of fact is open to attack under section 66 of the indian income tax act, 1922, as erroneous in law when there is no evidence to support it of if it is perverse or has been reached without due consideration of the several matters relevant ..... law, it would not amount that a totally new or different question of law has been referred which was not covered in the application under section 66(1) of the income tax act, 1922. it was also conteded that the courts have to look to the pith and substance of the matter rather than to go to mere technicalities of law, which may ..... 'a' ward sri ganganapar on 27/11/ 59 during the course of the assessment proceeding under section 23(3) of the income tax act, 1922, it came to the notice of the income tax officer that the assessee firm has conceded its income in the shape of diversion of profits and as such a notice to show cause under section 28(3) was served on 1st ..... dec 1959 as to why penalty be notimposed. the income-tax officer imposed a penalty of rs. 20,000/- under section 28(1)(c) of the income tax act, on 27-6-1961. the assessee firm feeling aggrievec against this order of imposing of pen alty filed an appeal before the .....

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Dec 03 1975 (HC)

Azimulla Wazir Vs. the Commissioner of Income-tax

Court : Rajasthan

Decided on : Dec-03-1975

Reported in : 1975WLN(UC)492

..... m.l. jain, j.1. this is an application under sub-section (2) of section 256 of the income-tax act, 1961, (hereinafter referred to as 'the act').2. the assesses firm was purchased for rs. 32,000/-. it filed a return for the assessment, year 1963-64 showing a loss of rs. 5,600/- after claiming depreciation ..... of the application and need not be reproduced here.9. the learned counsel for the assessee contends that according to sub-section (6) of section 43 of the act it is necessary for the income-tax officer, in these proceedings to record specifically that depreciation was 'actually allowed' to the assessee, while the assessment orders in question did not disclose how much depreciation ..... there was no profit made by the assessee under sub-section (2) of section 41 of the act and the proceedings under section 147 were misdirected. consequently, the order of the income tax officer was set aside by him.7. on appeal by the income-tax officer, the income-tax appellate tribunal vide its order dated 27.11.71, set aside the order of the appellate assistant ..... commissioner and restored the order of the income-tax officer.8. aggrieved by this order, the assessee made an application to the tribunal under section 256(1) of the act for statement of the case and referance thereof to this court of a certain question which it was urged, was .....

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Oct 31 1975 (HC)

Peerdan Parakh and ors. Vs. Commissioner of Income-tax

Court : Rajasthan

Decided on : Oct-31-1975

Reported in : 1975WLN(UC)553

..... p.n. shinghal, c.j.1. this application under section 256(2) of income tax act, 1961, hereinafter referred to as the act. was filed by smt. prem bai parakh who is not dead and is represented by her legal representatives peerdan parakh and others. i has been stated ..... during the assessment year 1966-67, but was left out of consideration. reference in this connection has been made to v.m. ipoh and ors. v. commissioner of income-tax madras : [1968]67itr106(sc) . it will be sufficient for us to say in this connection that the argument can be of no avail to the assessee as she ..... not proved any such activity on her part, and the finding has not been shown to have been vitiated by any such error as has been stated in commissioner of income-tax, bihar and orrissa v. s.p. jain : [1973]87itr370(sc) so as to raise a question of law for reference to this court.7. as regards ..... participate in the business of the firm without his physical presence at the places of its business all the time. argument has been supported by a reference to commissioner of income-tax, gujarat ii v. natwarlal tribhovandas : [1973]87itr703(guj) . it is true that in a given case a partner may be said to be actively engaged in ..... in bikaner throughout that year and at no time made any personal contribution to the running of the business of the firm it has been alleged that the income-tax officer did not look into the 'past history' of the case and did not give an opportunity to the assessee to show cause before taking that view .....

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Sep 23 1975 (HC)

Smt. Kalsum Banoo Vs. Gautam Asbestos Cement Products and 2 ors.

Court : Rajasthan

Decided on : Sep-23-1975

Reported in : 1975WLN(UC)408

..... has been drawn to a supreme court authority in commissioner of income-tax, west bengal iii, and ors. v. hemendra nath ghosh : [1971]82itr888(sc) . in that case the inspector of income-tax who was entrusted with the task of serving a notice under section 33b of income tax act, 1922, reported that he had served a notice by affixing ..... , 1974 a direction is also issued that if an objection is properly raised by smt. kalsum banoo, about the application of article 137 of the limitation act then it may also be decided by the lower court.12. in this view of the, matter, the appeal is allowed. the judgment of the court ..... 2nd february, 1974, cannot be upheld and on that basis it cannot be said that the application of smt. kalsum banoo under section 33 of the, act was barred by time.11. mr. mardia raised, another objection before this curt which does not fall under the issue decided by the court below and that ..... is alleged that shri gandhi give his award. the award was then filed in the court of the district judge, ajmer under section 14 of the arbitration act on 8th january, 1974. a notice under sub-section (2) of section 14 was then issued to smt. kalsum banoo by the court which according to ..... decree of the additional district judge, ajmer is dated 24th january, 1975 rejecting the appellant's application alleged to have made under section 33 of the arbitration act of 1940.2. the facts giving rise to this litigation may be summarised in a nut-shell as follows: mr. p.p. gandhi is alleged to .....

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Aug 11 1975 (HC)

Gajanand Phoolchand Haldryon Ka Rasta Vs. Income-tax Officer and anr.

Court : Rajasthan

Decided on : Aug-11-1975

Reported in : 1975(8)WLN965

..... stock, and the nature and source of the deposits ect. it was indicated that action might have to be taken under section 147(1)(a) of the income-tax act, 1961, hereinafter referred to as 'the act'. the petitioner sent replies annexure n dated february 1, 1967 and annexure o date february 4, 1967 explaining the position. respondent no. 1 then asked for a ..... it was 'definite' that it had maintained some form of accounts which it had withheld 'to suit (its) own convenience'. that was why the income-tax officer had to take recourse to section 23(4) of the income tax act 1922 and to make the assessment to the 'best of his judgment.' nothing can therefore possible turn on that assessment, and it is futile to ..... assessment order annexure g dated november 26, 1959. it will be recalled that it was in a state of virtual helplessness that the income-tax officer took recourse to a best judgment assessment under section 23(4) of the income-tax act. 1922, it has also to be appreciated that when the balance sheet annexure a1 as on april 1, 19fi0 wes not before the ..... .j.1. the petitioner claims to be a hindu undivided family represented by gajanand pasari as its 'karta'. it is being asseeseed to income-tax in rajasthan ever-since its introduction, from the assessment year 1950 51. as the income-tax act was made applicable to the state with effect from april 1, 1950. the validity of the retrospective levy was successfully challenged by a .....

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Apr 24 1975 (HC)

The Commissioner of Income Tax Vs. Bikaner Gypsums Ltd.

Court : Rajasthan

Decided on : Apr-24-1975

Reported in : 1975(8)WLN975

..... rs. 3 lakhs to the northern railway was a revenue expenditure and was a deduction allowable under the income-tax act, 1961?-the reference has arisen in these circumstances : the bikaner gypsum ltd, hereinafter referred to as 'the assessee', carries on the business of mining ..... drawn up the statement of the case and referred the following question of law to this court under section 256(1) of the income tax act, 1961, hereinafter referred to as 'the act', for decision,-whether on the facts & in the circumstances of the, case the tribunal was right in holding the payment of ..... was for obtaining stocks of gypsum to be supplied to the sindri fertilizer was also upheld.5. the commissioner of income-tax made an application under section 256(1) of the act requiring the tribunal to refer the aforesaid question of law to this court, and this is how the tribunal ..... for running the business or working it with a view to producing profits without the company gaining any advantage of an enduring benefit. in commissioner of income tax, west bergai v. hindusthan motor ltd. : [1970]77itr530(sc) the company made a contribution for the improvement of the approach road. that ..... itself n distinct question for the purpose of section 66(1) of the act.the view in scindia steam navigation co. ltd. : [1961]42itr589(sc) has been referred to and approved in bhanji bhagwandas v. commissioner of income-tax, madras (1968) 677 itr 18.28. it is therefore permissible for this .....

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Feb 26 1975 (HC)

Khem Chand Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Decided on : Feb-26-1975

Reported in : 1975(8)WLN292

..... their names:________________________________________________________________________________s. name of office to which past againstno. the officer transferred which absorbed date________________________________________________________________________________s/s inspecting1 k.c. gupta assistant commissioner u.d.c. 13.3.70of income tax ajmer (130 - 300) (a n )range, ajmer.sd/- (p.l. gupta)deputy secretary to thegovernment of india.3. the petitioner continued to work for some time ..... force, the appointing authority for the purpose of making appointments to the posts of upper division clerks in the office of the commissioner of income-tax is the inspecting assistant commissioner or the income-tax officer, head quarters attached to that office and the inspecting assistant commissioner of the range was the appointing authority in respect of upper division ..... terminated, and so, before discharging a temporary servant, the authority may have to examine the question about the suitability of the said servant to be continued and acting bonafide in that behalf the authority may also give a chance to the servant to explain, if any complaints are made against him, or his competence or suitability ..... , it would be a straight forward and direct case of discharge and nothing more; in such a case, article 311 will not apply. the authority can also act under its power to dismiss a temporary servant and make an order of dismissal in a straight forward way in such a case. article 311 will apply. this .....

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Apr 21 1975 (HC)

Municipal Board Through Its Chairman Vs. the State of Rajasthan and or ...

Court : Rajasthan

Decided on : Apr-21-1975

Reported in : 1975(8)WLN184

..... my opinion, once the government has issued notification under section 104, it is under obligation not to interfere with he right of the board to realise the tax subject to the conditions contained in the act itself. on general principles also, it seems rather difficult to accept the argument of mr. hastimal that it depends upon the sweet will of the government ..... as well as discretionary, of a municipal board. the dunes cannot be discharged and the discretionary functions cannot to performed unless the municipality has power to collect money way of taxes. the act provides a machinery for imposing an collecting the same. the board, thus function under statute and its powers, duties and liabilities are regulated by the ..... municipal fund and provides that all moneys received by or on behalf of the board by virtue of this or any other act, all taxes to and other imposts, fees, and penalties paid to or levied by it under this act, all proceeds of land or other property sold by the board and all rents accruing from its land or property, as also ..... also raised four preliminary objections viz. : (1) that the petitioner is guilty of supervision of material facts and, therefore, is act entitled to invoke the extraordinary jurisdiction of this court. that the petitioner cannot claim any right to levy the tax and, the and, therefore, it his no locus stand to maintain the writ petition. (3) that the petition suffers from the .....

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Sep 08 1975 (HC)

Moti Lal and ors. Vs. Sardar Mal and ors.

Court : Rajasthan

Decided on : Sep-08-1975

Reported in : AIR1976Raj40; 1975()WLN831

..... the payment or possession of the thing bequeathed is postponed, or whereby a prior interest therein is bequeathed to some other person, or whereby the income arising from the fund bequeathed is directed to be accumulated until the time of payment arrives, or from a provision that, if a particular ..... . consequently, the will cannot be brushed aside on the ground that the formalities required to be observed under section 63 of the indian succession act in respect of execution and attestation of a will had not been properly observed. 17. another ground on which this will is subjected to ..... connection may be made to the following authorities wherein presumption in favour of the disposing power of the testator was made under section 90 of the evidence act : dhanna pal v. govinda raja. air 1961 mad 262, munnalal v. kashibai, air 1947 pc 15 and venkata rama rao v. bhaskararao, air ..... of original document which cannot be used as secondary evidence of the original document and that the conditions specified in section 65 of the evidence act for leading secondary evidence were not satisfied. the contention of the learned counsel for the appellants is that the learned district judge committed an ..... the learned district judge, therefore, committed no error in receiving this document into evidence, under sub-section (3) of section 32 of the evidence act, although it could not be admitted in evidence under sub-section (5) of section 32, because the statement relating to the existence of relationship by .....

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Jan 31 1975 (HC)

Jagdish Singh Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Decided on : Jan-31-1975

Reported in : 1975(8)WLN843

..... sham sunder v. union of india air 1969 sc 112. in jaisinghani v. union of india : [1967]65itr34(sc) their lordships considering the cases of income-tax officers, who were promotees and those who were direct recruits; there being a quota for pronotees and the direct recruits. the government of india had in a letter ..... determined in view of the circumstances of each case. while the source of power can be taken into account, merely because such a source exists, every act done by the authority cannot be said to be law. in order to have the validity made rule under article 309, the governor & not the ..... in the scheme framed by the board, under annexures 4 and 7, are within the powers, conferred under rule 157; and in the absence of any act, having been passed by the appropriate legislature on the said matter, the rules, framed by the railway board, will have full effect and, if so indicated ..... sort is essential. their lordships added that:in this respect the difference between an or jar & act is obvious. acts of the parliament are publicly enacted. the debates are open to the public and the act are passed by the accredited representatives of the people who in theory can be trusted to see that ..... conditions of service the rules made by the president or the governor will have the force of an act of the parliament or the state legislature, as the case may be the president also acts in the administrative sphere when the orders are passed concerning the executive business of the state. therefore, a .....

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