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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 4 of about 475 results (0.084 seconds)

Aug 19 1958 (HC)

S. Narayanappa and Brothers Vs. Income-tax Officer, Urban Circle, Bang ...

Court : Karnataka

Decided on : Aug-19-1958

Reported in : [1959]37ITR257(KAR); [1959]37ITR257(Karn)

..... is what rajamannar, c.j., said about it : 'it is impossible to accept the contention of mr. vidyasankar that the amount demanded as advance income-tax under section 18a of the income-tax act is not a tax. 'a tax in the general understanding of the term.... signifies as exaction for the support of the government' : vide united states v. butler. the primary meaning and object ..... the provisions of section 46(1) of the income-tax act. 7. mr. srinivasan has also contended that income-tax is the tax that is charged on the income of a person of the previous year and the advance tax being really a tax on the income of the year in which the advance tax is demanded, such advance tax cannot be regarded as income-tax. mr. srinivasan also contends that, in any ..... what is demanded under section 18a is admittedly a tax, no other tax being payable by an assessee under the provisions of the other than income-tax or super-tax, the tax so required to be paid in a notice of demand issued under section 29 of the act is, it is plain, income-tax act or super-tax. 25. indeed that that would be the correct view to take ..... event, the provisions of section 46(1) of the income-tax act are unconstitutional for .....

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Jan 21 1958 (HC)

Esthuri Aswathaiah Vs. Income-tax Officer, Kolar Circle

Court : Karnataka

Decided on : Jan-21-1958

Reported in : [1959]37ITR518(KAR); [1959]37ITR518(Karn)

..... time, no doubt, no appeal was in fact filed against the order of assessment and, therefore, there was no question of the income-tax officer exercising his discretion under section 45 of the income-tax act. the said application was refused by the income-tax officer. it appears, however, that an appeal the inspecting assistant commissioner was requested to grant time till the disposal of the appeal ..... the relevant portions of sections 45 and 46 of the income-tax act. section 45 inter alia provides as follows : 'any amount specified as payable in a notice of demand under sub-section (3) of section 23-a or under section 29 ..... he did exercise his discretion, the same was exercised arbitrarily. on these grounds the learned advocate contended before us that no penalty could be imposed under section 46 of the income-tax act and the order imposing such penalty should be quashed. 3. before i deal with these contentions of the learned advocate for the petitioner, it would be necessary to set out ..... petition, which he had made to the commissioner of income-tax, to the income-tax officer. before any order was made by the commissioner of income-tax on the said application the income-tax officer on 11th june, 1956, levied the penalty under section 46 of the income-tax act upon the assessee. from these facts, it is clear that the income-tax office must have known and it is not disputed .....

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Oct 01 1958 (HC)

H.N.S. Iyengar Vs. First Additional Income-tax Officer, Mysore City

Court : Karnataka

Decided on : Oct-01-1958

Reported in : ILR1958KAR712; [1960]38ITR109(KAR); [1960]38ITR109(Karn)

..... proceed under the said section. the main contention of the petitioner before the authority concerned was that the notice was given beyond the period mentioned in section 34 of the income-tax act. the income-tax officer did not accept that contention. the present petition has been filed as a result thereof. 2. two points were urged before us by mr. krishnamurthi appearing on behalf ..... view which we have taken in this matter. we permitted him to argue the case on this point. 11. the learned government pleader placed before us section 34 of the income-tax act as it now stands after its amendment in 1956 and contended that on a proper construction of the said section, we should hold that the period of eight years mentioned ..... of the learned advocate for the petitioner must fail. 8. the return, therefore, is that this petition succeeds and is allowed. the notice issued under section 34 of the indian income-tax act dated november 27, 1956, is quashed and the proceedings which have taken place pursuant to the said notice are also quashed. the petitioner is entitled to costs of this petition ..... year.' in order to understand, therefore, what is the year which is mentioned in the earlier part of clause (a) we shall have to refer to section 22 of the income-tax act, because the failure in question as mentioned in the said part of clause (a) should be the failure on the part of the assessee 'to make a return of his .....

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Aug 19 1958 (HC)

S. Narayanappa and Brothers Vs. Income Tax Officer, Urban Circle and a ...

Court : Karnataka

Decided on : Aug-19-1958

Reported in : AIR1960Kant40; AIR1960Mys40

..... . 46(1) of the income-tax act.(7) mr. srinivasan has also contended that income-tax is the tax that is charged on the income tax a person of the previous year and the advance tax being really a tax on the income of the year in which the advance tax is demanded, such advance tax cannot be regarded as income-tax. mr. srinivasan of s. 46(1) of the income-tax act are unconstitutional for the reason ..... (mad) this is what rajamannar c. j. said about it:'it is impossible to accept the contention of mr. vidyasankar that the amount demanded as advance income-tax under s. 18a of the income-tax act is not a tax. a tax in the general understanding of the term..... signifies an exaction for the support of the government' (vide united states v. butler (1935) 80 law ed ..... s. 29, it is, i think abundantly clear that the amount demanded by that notice is a tax. if what is demanded under s. 18a is admittedly a tax, no other tax being payable by an assessee under the provisions of the income-tax act other than income-tax or super tax, the tax so required to be paid in a notice of demand issued under s. 29 of the ..... act is, it is plain, income-tax or super-tax.(22) indeed that that would be the correct view to take is .....

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Sep 15 1958 (HC)

H.N.S. Iyengar Vs. First Additional Income-tax Officer, Mysore City

Court : Karnataka

Decided on : Sep-15-1958

Reported in : AIR1960Kant77; AIR1960Mys77

..... proceed under the said section. the main contention of the petitioner before the authority concerned was that the notice was given beyond the period mentioned in section 34 of the income-tax act. the income-tax officer did not accept that contention. the present petition has been filed as a result thereof.(2) two points were urged before us by mr. krishnamurthi appearing on behalf ..... view which we have taken in this matter. we permitted him to argue the case on this point.(10) the learned government pleader placed before us s. 34 of the income tax act as it now stands after its amendment in 1956 and contended that on proper construction of the said section, we should hold that the period of 8 years mentioned therein ..... of the learned advocate for the petitioner must fail.(7) the result, therefore, is that this petition succeeds and is allowed. the notice issued under section 34 of the indian income-tax act dated 27-11-56 is quashed and the proceedings which have taken place pursuant to the said notice are also quashed. the petitioner is entitled to costs of this petition ..... 'that year'. in order to understand, therefore, what is the year which mentioned in the earlier part of clause (a) we shall have to refer to section 22 of the income-tax act, because the failure in question as mentioned in the said part of clause (a) should be 'the failure on the part of the assessee' to make a return of his .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills, Secunderabad Vs. Commissioner of Income Tax ...

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : AIR1959AP263

..... is a clear distinction, both in the hyderabad income-tax act and the indian income-tax act, between tax and penalty and special provisions have been inserted in these acts relating to the recovery by this procedure. while sections 57 and 58 of the hyderabad income-tax act, corresponding to sections 45 and 46 of the indian income-tax act, deal with the recovery of tax payable on a notice of demand, section 59 corresponding ..... point of view.8. it appears to us that on a reference to the high court under section 82 (1) and (2) of the hyderabad income-tax act corresponding to section 66 (1) and (2) of the indian income-tax act the high court is bound to decide the question of law referred to it under sub-section (5) after which the appellate tribunal is enjoined ..... . the following questions were referred by the tribunal to the high court:(1) whether the notice under section 46(1) of the hyderabad income-tax act was validly issued?(2) whether the notice under section 46(1) of the hyderabad income tax act was validly served upon the assessee ?(3) if the answer to the questions (1) and (2) is in the negative, whether the assessee ..... 1936 pc 269) where their lordships of the privy council held:'the high court has no jurisdiction under section 45(g) of the specific relief act to direct the commissioner under the income tax act to refund a tax paid. the court cannot claim even in appearance to command the crown, and where an obligation is cast upon the principal the court cannot enforce it .....

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Sep 09 1958 (HC)

Commissioner of Income-tax, Hyderabad Vs. G.M. Chennabasappa

Court : Andhra Pradesh

Decided on : Sep-09-1958

Reported in : AIR1959AP668; [1959]35ITR261(AP)

..... additions. however, that is not very material as, in our opinion, this court has power to recast the questions. 8. section 66 (5) of the income-tax act which confers jurisdiction on the high court in this behalf reads thus : 'the high court upon the hearing of any such ease shall decide the questions of ..... to have a case referred to this court by the tribunal proved futile. thereupon, the petitioner approached this court for reference under section 66(2) of the income-tax act. 3. the petitioner wanted the following questions of law arising out of the order of the tribunal to be referred to the high court. (1) ..... p. chandra reddy, c.j. 1. this is a reference under section 66(2) of the indian income-tax act, which arises in the following circumstances. 2. the assessee, a hindu undivided family, is a manufacturer and dealer in groundnut kernel and oil ..... view that peak credits alone should be added which amounted to rs. 19,968/-. there was a further appeal to the income-tax appellate tribunal by the assessee. the tribunal thought that all the four accounts should be rearranged and the peak credits as rearranged should be taken into ..... of these transactions in the four ledger accounts annexed as annexures a to d. as the assesses was unable to prove them to his satisfaction, the income-tax officer added these sums to the assessment to cover the unsatisfactory features of the case. on appeal by the assessee, the appellate assistant commissioner took the .....

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Aug 26 1958 (HC)

Joti Prasad Agarwal and ors. Vs. Income Tax Officer (B) Ward Mathura

Court : Allahabad

Decided on : Aug-26-1958

Reported in : AIR1959All456; [1959]37ITR107(All)

..... . the income-tax act has entrusted to the income-tax officer the decision of the facts and the law to decide whether the provisions of section 34 are applicable; 2. the exigencies of the state require that there should ..... nayar, . the punjab high court, in that case, was dealing with the question whether a writ of certiorari could issue in respect of proceedings taken by an income-tax officer under section 34 of the income-tax act and, when summarising its conclusions at about the end of the judgment, one of the learned judges of that court held that the principles applicable were '1 ..... on account of which we think that this petition must succeed. the third point raised by learned counsel is that, under section 3 of the income-tax act, income-tax is charged for a particular year in respect of the total income of the previous year of every individual, hindu undivided family, company and local authority, and of every firm and other association of persons or ..... appeal to us. the first ground was that, in fact, there was no association of persons within the meaning of that expression as used in section 3 of the indian income-tax act because the association was not a voluntary association formed by the petitioners and other members but was an association in which they all joined under compulsion.this argument could not .....

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Apr 01 1958 (HC)

The Guru Estate Through Dwarikanath Guru and ors. Vs. Commissioner of ...

Court : Orissa

Decided on : Apr-01-1958

Reported in : AIR1959Ori53; [1958]34ITR656(Orissa)

..... special request of the parties and are dealt with in one judgment. they all arise out of the statements or two cases under section 66(2) of the indian income tax act made by the income-tax appellate tribunal, in pursuance of the directions given in two bench decisions of this court in s. j. cs nos. 42, 43, 44 and 45 of 1954 and ..... , it did not make the said annadan patra anything but a private trust with the consequence that the assessee was not entitled to the benefit of the exemptions under the income tax act.16. in this view of the matter, i agree with the order proposed to be made in the main judgment of my lord the chief justice. ..... presents to the panda personally. this last item alone (called pranami), the assessee contends, is assessable as income, the rest of it being exempt either under section 4(3)(i) or section 4(3)(ii) of the income-tax act (hereinafter referred to as the said act). the income-tax department, however did not accept these contentions.13. this leads me to the consideration of the question ..... that the trust created by the 'annadan patra' is a purely private religious trust and the petitioner's income derived from this source is not exempt from income-tax under either clause (i) or clause (ii) of sub-section (3) of section 4 of the income-tax act. the answer to the question posed by the tribunal is in the affirmative.the petitions are dismissed with .....

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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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