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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Year: 1963 Page 1 of about 529 results (0.108 seconds)

Dec 31 1963 (HC)

Khushi Ram Behari Lal and Co. Vs. the Assessing Authority and anr.

Court : Punjab and Haryana

Decided on : Dec-31-1963

Reported in : [1964]15STC165(P& H)

..... its dissolution and this was so till a provision was made by insertion of section 44 in the income-tax act; and3. that no such provision has been made in the general sales tax act.21. the decision of the allahabad high court in jagat behari tandon's case1 was also noticed and so was ..... addressed including the following :-1. that under the madras general sales tax act, 1939, a firm is a taxable entity;2. that when a firm is dissolved, it ceases to exist as a taxable-entity and that in similar circumstances under the income-tax act it had been held that a firm cannot be an assessee after ..... the turnover of the dissolved firm or for the recovery of the taxes due by a dissolved firm, which was a dealer as defined by section 2(b) of the act up to the date of its dissolution. to that extent it differs from the income-tax act. that, however, in my opinion, is not enough to sustain ..... the contention of the learned counsel for the petitioner, that the partners of the dissolved firm are not in any way liable for the sales tax due by the dissolved firm....though there is no ..... .t.c. 657) is a case decided by a bench of the andhra pradesh high court wherein it was observed as follows:-under the madras general sales tax act a firm is a 'dealer' and, therefore, the respect of a transaction done by a firm which was in existence during the assessment year but was .....

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Dec 23 1963 (HC)

Premsukhdas Sitaram Vs. the State and anr.

Court : Kolkata

Decided on : Dec-23-1963

Reported in : AIR1964Cal391,1964CriLJ285,68CWN516

..... more of the departments of government and for the matter of that to any party. mr. dutt points out that unlike sea customs act, 1878 or foreign exchange regulation act, or even previous income-tax act, the income-tax act, 1961 contains provisions by which. income-tax authorities may themselves conduct searches and effect seizures without invoking the aid of the magistrate's court for issue of search warrant. he ..... to decide, in the circumstances of each case, whether he would make over the documents to any authority. one particular circumstance in the present case is that in the income-tax act, 1961 the income tax authorities have now been given extensive powers to get hold of the documents from the parties directly by exercise of the powers given by sections 131 and 132 of ..... .'9. in reply to this contention of dr. debi pal the learned advocate for the petitioner, mr. dutt, has contended that the powers given to the income tax department under section 131 of the income-tax act, 1981 do not include the power of sending for papers from a court given by order 13 rule 10 of the code of civil procedure. mr. dutt ..... court of the chief presidency magistrate that he will treat the documents as confidential and shall not disclose any particulars in these documents as is provided in section of the income-tax act, 1981. the order of the learned chief presidency magistrate therefore requires modification and for that purpose i set aside the order impugned in this rule. the learned chief presidency .....

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Dec 20 1963 (SC)

Sait Nagjee Purushotham and Co. Vs. Commissioner of Income-tax, Madras

Court : Supreme Court of India

Decided on : Dec-20-1963

Reported in : AIR1967SC617; [1964]51ITR849(SC); [1964]6SCR91

..... question answered in favour of the assessee firm but only in respect of the business in piece-goods, yarn and banking which alone had paid tax under the income-tax act of 1918. i would therefore allow the appeals with costs here and in -the high court. order by court in accordance with the ..... s. 25. the second condition of the applicability of s. 25(4) is that business must have been carried on at the commencement of the indian income-tax act (amendment) act, 1939, that is, april 1, 1939, by the person claiming the relief. the third condition is that the person carrying on the business on april ..... in law to preclude common partners constituting two entirely separate firms in respect of different businesses carried on by them for the purpose of the indian income-tax act. where they do this, it is mainly a question of fact whether there has been a succession to one of such partnership or not, ..... the contention of the department has so far succeeded and i need not give the details of the decisions of the various tribunals under the indian income- tax act and the high court, because my learned brother's judgment gives all such details. i shall therefore address myself to the questions (a) whether there ..... whether, on the facts and in the circumstances of the case, the assessee is not entitled to relief under section 25 (4) of the indian income-tax act, and to what extent?" the tribunal duly drew up a statement of case and referred the question along with it to the high court. there were .....

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Dec 20 1963 (HC)

Srinivas Banking Company Ltd. Vs. Commissioner of Income-tax (Central) ...

Court : Kolkata

Decided on : Dec-20-1963

Reported in : [1965]58ITR89(Cal)

..... stood during the accounting year in question were as follow :'where the income-tax officer is satisfied that in respect of any previous year the profits and gains distributed as dividends by ..... other reason before it, the appellate commissioners order must be set aside and the income-tax officers order must be restored.the following question of law arises in this referenc :'whether, on the facts and in the circumstances of the case, an order under section 23a(1) of the income-tax act was sustainable in la ?'the relevant portions of section 23a(1) as they ..... sankar prosad mitra j. - this is a reference under section 66(1) of the indian income-tax act, 1922. the assessee has been held to be a company in which the public were not substantially interested within the meaning of section 23a of the act. the assessment year is 1950-51 and the corresponding accounting year ended on march 31, 1950. the point in dispute ..... ordinary commercial men take into account are relevant to determine whether it is unreasonable to declare a dividen : vide the decision of the privy council in commissioner of income-tax v. williamson diamonds limited and income-tax reference no. 85 of 1956, ibid. at pages 9 and 10.(7) the crucial test appears to be whether the assessee could have produced sums out of .....

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Dec 19 1963 (HC)

Mathurdas Govinddas Vs. G.N. Gadgil, Income-tax Officer, Special Inves ...

Court : Gujarat

Decided on : Dec-19-1963

Reported in : (1964)0GLR746; [1965]56ITR621(Guj)

..... 5(1). even in this case, section 5(1) was not struck down as void on a comparison of its provisions with those of section 34(1) of the indian income-tax act as was done in the case of section 5(4) in suraj mall mohta's case. by the time this petition came to be heard by this court, parliament had ..... to dispose them of by a single judgment. certain notices were issued against the petitioners by the income-tax officer, special circle, ahmedabad, on 31st january, 1962, under section 34(1)(a) of the income-tax act, 1922. the reason for issuing the notices was that, according to income-tax officer, the following income of each petitioner had escaped assessment in the assessment year mentioned against the respective ..... stated above, introduced section 34(1a) in section 34 of the indian income-tax act and this court came to the conclusion on a comparison of the provisions of section 5(1) of the act with section 34(1a) of the indian income-tax act that the new sub-section inserted in section 34 by act xxxiii of 1954 was intended to deal with the class of persons ..... incomes by reason of the omission or failure to disclose fully and truly all material facts necessary for his .....

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Dec 19 1963 (HC)

State of Uttar Pradesh Vs. Raja Yadavendra Dutta Dubey of Jaunpur.

Court : Allahabad

Decided on : Dec-19-1963

Reported in : [1964]53ITR770(All)

..... have said so as clearly as it did in section 11.we are of the view that the word 'coparcener' under section 10 of the u.p. agricultural income-tax act bears the same connotation as it does in the hindu law, and therefore, the rajmata is not a 'coparcener' within the meaning of section 10.accordingly the ..... before it, the revision board has made this reference.section 10 of the u.p. agricultural income-tax act states :'10. assessment of income of undivided hindu family. - tax on agricultural income of an undivided hindu family shall be so assessed that the share of income which a coparcener would receive upon partition of the family shall be treat as the separate ..... , but does not become a coparcener.it is then contended that the word 'coparcener' in section 10 of the u.p. agricultural income-tax act must be construed to mean a co-share, and it is urged that inasmuch as the coparceners (as understood in hindu law) as well as ..... pathak j. - by this statement of the case under section 24(1) of the u.p. agricultural income-tax act, 1948, the revision board has referred the following question to this court for decision :'whether on the facts of the case the rajmata is a ..... with the status of a coparcener has arisen before the courts repeatedly.in v. m. n. radha ammal v. commissioner of income-tax, satyanarayana rao j. observed that :'all the rights conferred by the act upon a hindu widow either individually or cumulatively do not have the effect of conferring upon the widow the status of a .....

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Dec 19 1963 (HC)

In Re: K.E. Johnson, Commissioner of Income-tax, Assam, Tripura and Ma ...

Court : Guwahati

Decided on : Dec-19-1963

..... this court under article 226 of the constitution challenging the validity of the action taken by the commissioner of income-tax and various other income-tax officers under section ion 37(2) of the income-tax act. by the order of the commissioner of income-tax the income-tax authorities were directed to seize and search the books and properties of the various applicants. the case was ..... the discharge of his duty. the counsel for the income-tax commissioner also faintly urged that the proceedings were not properly initiated as the report which is filed by the ..... by this court, notices were issued to mr. k. e. johnson, commissioner of income-tax, assam, tripura and manipur and mr. m. v. k. warriar, inspecting assistant commissioner of income-tax, shillong to show cause why they should not be dealt with under the contempt of courts act. this notice was issued on the 24th july, 1963. mr. pathak submitted two ..... were supported by affidavit by him. although the income-tax commissioner had ample opportunity, this allegation has not been specifically denied in his affidavit, nor has the income-tax commissioner filed any supplementary affidavit after he was served with a copy of the affidavit filed by the commissioner. this act of the (income-tax) commissioner was calculated to obstruct the commissioner in .....

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Dec 18 1963 (HC)

Union of India (Uoi) Vs. Parvati Kuwar and ors.

Court : Allahabad

Decided on : Dec-18-1963

Reported in : AIR1965All154

..... entertained by him. where, however, he seizes property which does not belong to the defaulter in pursuance of a recovery certificate issued by an income-tax officer he could only act under the proviso to section 46(2) of the income-tax act and objection under order 21 rule 58 c. p. c. would be maintainable 13. i am thus of the view that the objection ..... petitioner's property before the tahsildar, but here again the learned counsel was not able to point out any provision of law under the income-tax act or the land revenue act or the u. p. zamindari abolition and land reforms act authorising the petitioner to file an objection before the tahsildar or the collector. in the complete absence of any provision of law, permitting ..... and they had nothing to do with the second defendant on whom the income-tax officer of azamgarh had imposed income-tax amounting to rupees 16682/14/- for the realisation of which a recovery certificate was issued by the income-tax officer, azamgarh to the collector ghazipur under section 46(2) of the income-tax act and the collector of ghazipur in pursuance of the aforesaid certificate had ..... of the additional power conferred on the collector under the proviso of section 46(2) of the indian income-tax act the collector may attach property obstensibly standing in the name of a person other than the defaulter on the assertion by the income-tax department that the property really belongs to the defaulting assessee but then the ostensible owner will have the right .....

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Dec 18 1963 (HC)

Sheo Prasad Vs. the State of Uttar Pradesh and ors.

Court : Allahabad

Decided on : Dec-18-1963

Reported in : AIR1965All106

..... tribunals for the assessment and collection of revenue. english jurisprudence has classified all proceedings into criminal or civil. our legal system is based on the english and our income-tax act and sales tax act existed on 25th january 1950 when the constitution came into force. it is not possible to agree that the two words in article 132 'other proceedings,' inserted for the ..... the court created by commissions of assize, of oyer and terminer, and of goal delivery, or of any such commissions'--holdsworth ibid pp. 638-639.29. today under the english income-tax act assessments are made by commissioner, additional and special, and the assessee has a right to be heard. there is a right of appeal to the general or special commissioners, and ..... statute conferring exclusive jurisdiction on another tribunal to try it; but though the forum is changed the proceedings remain civil. the privy council thought that an express provision in the income-tax act might be necessary for barring the jurisdiction of the civil court, but they could not have thought so unless they were clear in their minds that proceedings under the ..... income-tax act are civil in nature. indeed, they could not have thought otherwise, as in english jurisprudence all proceedings are either civil or criminal. this classification is based on fundamental principles .....

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Dec 18 1963 (HC)

L. Ram NaraIn Garg Vs. Commissioner of Income-tax, U. P.

Court : Allahabad

Decided on : Dec-18-1963

Reported in : [1965]55ITR435(All)

..... direct that copies of this judgment shall be sent under the seal of the court and the signature of the registrar to the income-tax appellate tribunal, and the commissioner of income-tax as required by section 66(6) of the income-tax act. the assessee will pay to the commissioner the costs of this reference with we assess at rs. 200. counsel fee is assessed at ..... and prem narain, in their respective accounts, are both to be included in the assessment of their father, l. ram narain garg, under section 16(3)(a)(ii) of the income-tax act ?'the assessee is an individual. he has four sons, krishna narain, vishnu narain, kailash narain and prem narain. they formed a hindu undivided family up to march 31, 1946, and ..... the two accounts in the ledger is 'sri lekha i. b. kailash narain garg prem narain garg ka (punji)'. the income-tax officer included these amounts in the assessees income relying upon the provision of section 16(3)(a)(ii) of the income-tax act. his order was maintained by the tribunal. then the tribunal stated this case.section 16(3)(a)(ii) reads as follows ..... :'in computing the total income of any individual for the purpose of assessment, there shall be included -(a) so much of the income of a....... minor child of such individual as arises .....

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