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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Year: 1958 Page 1 of about 475 results (0.112 seconds)

Dec 24 1958 (HC)

Gopiram Agarwalla Vs. First Additional Income-tax Officer and ors.

Court : Kolkata

Decided on : Dec-24-1958

Reported in : AIR1959Cal420,[1959]37ITR493(Cal)

..... good service.10. mr. meyer tried to persuade us that the strict requirement of the rule should not be insisted upon in the case of service of notice under the income-tax act where the provisions of the code of civil procedure are only attracted through the medium of section 63. he has contended that serious consequences would follow the omission of service ..... an appeal lies.9. coming to the merits of the question of the validity of service, reference has to be made to section 63 of the income-tax act which provides that 'notice or requisition under this act may be served on the person therein named either by post or, as if it were a summons issued by a court, under the code of ..... .12. my conclusion, therefore, is that there has not been valid service in accordance with law of the notice under section 34 of the income-tax act, and consequently the issue of the notice under section 22 of the act on the assumption that there has been service of notice under section 34 is without jurisdiction.13. it appears to me, however, that the ..... notice under that section. it appears that in connection with assessment of income-tax for the assessment year 1948-49 the income-tax authorities intended to proceed against the appellant under the provisions of section 34(1)(a) of the income-tax act. that section requires that as the first step for further action the income-tax officer has to serve a notice containing certain requirements as indicated therein .....

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Dec 24 1958 (HC)

In Re: Sri H.P. Chaudhari

Court : Allahabad

Decided on : Dec-24-1958

Reported in : AIR1959All472

..... the meaning of this proviso and is accordingly entitled to be enrolled. it is common ground that officers of the income-tax department perform judicial duties and that proceedings before them under section 37 of the income-tax act are judicial proceedings.the argument for sri chaudhri, which has been ably advanced by sri r. s. pathak, ..... entered the service of the government of india in the income-tax department he was an income-tax officer for eighteen years and later was appointed successively to the offices of assistant income-tax commissioner and commissioner of income-tax.for some time he was a member of the income-tax investigation commission and for the last eighteen months of his ..... the context in which it is used. it is not, for example, used in the same sense as in the corrupt and illegal practices prevention act, 1883, where it is defined as including the office of a justice of the peace, and in article 217 of the constitution where the holding ..... ground that he is not duly qualified.3. rule 1 of the rules made by the bar council under section 9 of the indian bar councils act prescribes generally the qualifications for enrolment but to this rule there are a number of provisos of which the first, so far as it is relevant ..... it is in substantially the same form as the proviso for which it was substituted and which came into operation when the government of india act, 1935, was in force, and we think that there can be no real doubt that the framers of the proviso had, when drafting it, .....

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Dec 22 1958 (HC)

Chaturbhuj Chhogallal of Beawar Vs. Commissioner of Income-tax, Delhi ...

Court : Rajasthan

Decided on : Dec-22-1958

Reported in : AIR1959Raj193

jagat narayan, j. 1. these are connected applications under section 66(2) of the income-tax act (hereinafter called the act) by messrs. chaturbhuj chhogaial of beawar against the commissioner of income-tax and excess profits tax.2. the facts which have given rise to these applications are these. a hindu undivided family carried on business under the name chaturbhuj chhogaial at bcawar, the main ..... the books of the assessee they appeared as deposits in the names of kishanlal bikania and shrimati kasturibai respectively. the income-tax officer called upon the assessee to prove the genuineness of these two items under section 23(3) of the act. apart from these two items, the assessee was also called upon to explain the nature of an account headed ..... radhakishan satyanarain. it may be mentioned that radha-kishan and satyanarain are the sons of jagannath. in his statement made before the income-tax officer on 8th february, 1947 in this connection, ..... any correspondence relating to the deposits which might have taken place with the depositors either prior to the deposits or subsequent to them. another circumstance, which appeared to the income-tax authorities to be suspicious, was that no transaction had ever taken place between the assessee and these alleged depositors prior to these deposits. no collateral document was executed in .....

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Dec 22 1958 (HC)

Nath Bank Ltd. Vs. Andhar Manick Tea Co. Ltd.

Court : Kolkata

Decided on : Dec-22-1958

Reported in : AIR1960Cal779,[1960]30CompCas306(Cal),64CWN161

..... came to the conclusion that the locality of this debt was to be treated as in alberta.15. the case reported in (1929) ac 1 is an income-tax act case where different considerations arise.16. the facts before me, as i have indicatedalready, are different. in the case before me themortgage or hypothecation deed was stamped ..... as the debt is part of the property, rights or interests of a german national within his majesty's dominions. i do not refer to the income-tax cases, or other tax cases, which i think, must be considered closely in relation to the terms of the statute upon which the circumstances arose for decision. i base my ..... registrar of joint stock companies, east bengal inasmuch as the tea estate is in pakistan and also for the purposes of section 277 of the indian companies act, 1913. although son behari pal, the local manager of the chittagong branch of the defendant company has suggested in the course of his evidence that there ..... 450. in the case reported in 1891ac 476 the question arose whether a debt due to a testator was liable to probate duty under the stamp duties act of new south wales on the ground that it was a simple contract debt the locality of which was in new south wales where the debtors resided, ..... hypothecation bond having been stamped with pakistan stamp is notadmissible in evidence in view of the provisions of section 18 of the indian stamp act. but it may be pointed out that the hypothecation bond was executed in the indian union and so sec. 18 of the stamp .....

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Dec 19 1958 (HC)

Sailendra Narayan Bhanja Deo Vs. Commissioner of Income-tax

Court : Orissa

Decided on : Dec-19-1958

Reported in : AIR1959Ori185; [1959]36ITR94(Orissa)

..... same account book --the department held that the assessee had no record to show that it was paid out of the non-agricultural income taxable under the indian income-tax act. the non-agricultural income is admittedly about rs. 91,000/-. the assessed claimed a rebate on rs. 10,000/- only.6. on the above facts ..... 53 the petitioner assessee contributed rs. 10,000/- as a donation to the bhadrak college, an institution approved under section 15-b of the indian income-tax act, in the cash book referred to above, the said sum of rs. 10,000/- was simply debited without stating whether it came out of the ..... there was no such proof and it may very well be said that the entire amount was paid even out of the agricultural income, which was not subject to the indian income-tax act. we, therefore, find no reason to interfere in this matter'.4. in their appellate order rejecting this contention, the appellate ..... that the petitioner-assessee can claim a rebate on the entire sum of rs. 10,000/- under section 15-b of the indian income tax act. i would therefore answer the question referred to this court that in the circumstances of this case the assessee was entitled to a rebate ..... in the case of central provinces and berar provincial co-operative bank ltd. v. commissioner of income-tax, c. p. and u. p , the nagpur high court held:'in computing the income under section 8 of the income-tax act, the department was not justified in splitting up and apportioning the interest on the borrowed capital .....

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Dec 19 1958 (HC)

The India Nut Company Ltd., Quilon Vs. the Commissioner of Income-tax, ...

Court : Kerala

Decided on : Dec-19-1958

Reported in : AIR1959Ker298; [1960]39ITR234(Ker)

..... be sold as scrap iron, allowance for the value of the car was claimed on the ground that it had become obsolete under section 10(2) (vii) of the indian income-tax act -- act xi of 1922 as it stood then. the learned judges negatived this contention as being contrary to the plain meaning of the language used in the statute and observed at ..... law is correct. a similar allowance was given on plant or machinery which had become obsolete, under section 10(2) (vii) of the income-tax act -- act xi of 1922 as it originally stood. in rathan singh v. commr. of income-tax air 1926 mad. 462, a division bench of the madras high court consisting of the chief justice and beasley, j., had to consider the ..... adventure in the nature of trade, or commerce or manufacture. the first part of this definition of 'business' in the excess profits tax act is the same as the definition of a business in section 2(4) of the indian income-tax act: whether particular activity amounts to any trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture is ..... any business carried on by the assessee under section 4 clause (iv) read with section 8 clause (i) of the travancore income-tax regulation -- regulation viii of 1096 corresponding to section 6 clause (4) read with section 10 of the indian income-tax act xi of 1922.30. mr. govindan nair, learned counsel for the assessee contended that the tribunal has not at all adverted .....

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Dec 19 1958 (HC)

RahimuddIn Ahammad Vs. State of West Bengal

Court : Kolkata

Decided on : Dec-19-1958

Reported in : AIR1959Cal753

..... ) bengal as per order of the assistant commissioner dated 15th june, 1946, under section 47(2) of the bengal agricultural income-tax act, 1944, and that under article 9 (b) of the indian independence (rights, property and liabilities) order, 1947 made under the indian independence ..... of the case were that the deposit was made at balurghat which was a sub-treasury at that time, under the order of the agricultural income-tax officer at dinajpur, and the money was ultimately deposited in the dinajpur treasury, which is now within pakistan. that being so, it may at ..... , 1947.8. in paragraph 3 of the plaint the plaintiff-appellant alleged that his place of residence as well as his properties liable for agricultural income-tax were all situate within the jurisdiction of the subordinate judge, west dinajpur.9. summons in the suit could not be served on the province of ..... becomes entitled to refund he must make an application under rule 17 of the bengal agricultural income-tax rules, 1944, the relevant portion of which i quote below :'17 (1) an application for refund of tax under the act shall be made as follows :-- (a) if the applicant ordinarily resides in west bengal, ..... to the agricultural income-tax officer of the district or area in which the applicant is chargeable directly to tax, or if he is not chargeable directly to tax, to the agricultural income-tax officer of the .....

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Dec 19 1958 (HC)

Appaji Krishnaji Kulkarni Vs. Bhimappa Tippanna Paramagouda and ors.

Court : Karnataka

Decided on : Dec-19-1958

Reported in : AIR1959Kant108; AIR1959Mys108; ILR1959KAR150

..... , the tenancy could not be terminated and it cannot be said that the tribunal committed any error apparent on the face of the record or acted beyond the limits of its authority in dismissing the landlord's application. the existence of any circumstance which would justify interference under article 227 has not ..... the tenancy, is an invalid one. by reason of the proviso in sub-section (1) of section 14 of the bombay tenancy and agricultural lands act 1948, no tenancy could be terminated unless the landlord gave three months' notice in writing intimating the tenant of his decision to terminate the tenancy and ..... relation to the territories included in the new state of mysore.we are not satisfied that there is anything in the provisions of the states reorganisation act which would support the view that an order which is effective exclusively within the territories of the new state of mysore, could after 1-11 ..... only by the. high court of bombay. in support of this argument he sought to rely on that part of section 69 of the states reorganisation act which states that :'nothing in this part shall affect the application to the high court for a new state of any provisions of the constitution, ........ ..... which, as from that date, became part of the new state of mysore.by virtue of the provisions of section 125 of the states reorganisation act, all the proceedings pending before that tribunal on 1-11-1956 and relating exclusively to any part of the said territories, stood transferred to the .....

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Dec 18 1958 (HC)

Commissioner of Income-tax, Bombay City Vs. Chugandas and Co.

Court : Mumbai

Decided on : Dec-18-1958

Reported in : (1959)61BOMLR847

..... the affirnative whilst mr. justice tendolkar has answered the question in the negative. the decision of the court, having regard to the provisions of s. 66a of the indian income tax act, 1922 is that the question is answered in the affirnative.(22) the applicant to pay the costs. costs to include the costs of the hearing before mr. justice tendolkar ..... was not a unit of assessment under the indian income tax act of 1918. what the legislature intended to convey was any business, on the income profits and gains whereof tax was at any income profits and gains whereof tax was at any time charged under the indian income tax act of 1918. section 2(4) of the indian income tax act of 1922 lays down that unless there is anything ..... thereafter which would have to be shown under the head proftis and gains of business, profession or vocation covered by section 10 even under the indian income tax act of 1918, if an assessee derived from income, profits and gains from a business carried on by him, he was under an obligation to show the interest received by him from securities which constituted ..... contends that when the legislature used the words any business, profession or vocation on which tax was at any time charged under the provisions of the indian income tax act,. 1918 it refered only to tax on income under the head income derived from business falling under section 9 of the indian income tax act, 1918 and on income under the head profession earnings, falling under section10 of the said .....

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Dec 18 1958 (HC)

Chaturbhuj and Co. Vs. Commissioner of Income-tax, U.P.

Court : Allahabad

Decided on : Dec-18-1958

Reported in : [1959]36ITR386(All)

..... without any material or evidence. the tribunal rejected that application. thereupon the assessee moved this court under section 66(2) of the income-tax act and the court directed the tribunal to state the case after framing the question as reproduced above. the statement of the case has now been received and we have heard ..... tribunal which upheld the decision for adding these amounts to the profits of the assessee firm and dismissed the appeal. the appellant moved the income-tax appellate tribunal under section 66(1) of the income-tax act to state the case to this court on the ground that the decision for holding that these two items represented taxable profits of the assessee was given ..... amounts in question. they were admittedly owned by the assessee and the only question that fell our determination was whether being amounts belonging to the assessee, they were revenue income liable to income-tax. for that purpose, the source from which the assessee had received those amounts had to be determined. on the question of determination of the source, the burden was ..... to the assessee. in this connection, learned counsel for the department ruled very greatly on a very recent decision of the supreme court in govindarajulu mudaliar v. commissioner of income tax. having carefully examined the decision of their lordships of the supreme court, we find that the principle which the learned counsel for the department wanted to be deduced from that .....

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