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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 9 of about 475 results (0.099 seconds)

Feb 08 1958 (HC)

Murali Krishna Rice Mill Vs. Additional Income Tax Officer

Court : Andhra Pradesh

Decided on : Feb-08-1958

Reported in : [1959]36ITR239(AP)

..... assessment on the ground of want of jurisdiction.5. the petitioner has relied upon a decision of the calcutta high court in commissioner of income-tax v. bhim chandra ghosh as supporting his construction of section 44 of the income-tax act and has argued that if that decision was followed the assessment cannot stand. for the department has however brought to my notice two ..... , tenali. on a consideration of these decisions, i find that there can be two possible views on the construction of section 44 of the income-tax act. therefore the want of jurisdiction, which according to the learned counsel for the petitioner gives jurisdiction to this court to quash the assessment order itself at this stage, cannot be ..... need be, from the orders of the appellate assistant commissioner, the petitioner has a right of appeal to the income-tax appellate tribunal. he has a further right under section 66(1) of the income-tax act to ask for a reference to the high court. the act thus provides a hierarchy of tribunals where the petitioner can agitate his contentions. mr. ranganathachari, however, has submitted ..... not have treated the petitioner as a defaulter and that he should have stayed the collection of tax till the disposal of the appeals pending before the appellate assistant commissioner of income-tax.3. mr. ranganathachari has contended that the construction of section 44 of the income-tax act by the respondent is wrong and that it is a clear case of absence of jurisdiction apparent .....

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Jul 15 1958 (HC)

Edara Venkaiah and ors. Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Decided on : Jul-15-1958

Reported in : [1959]35ITR24(AP)

..... jaganmohan reddy, j.1. this writ petition seeks to have the orders of the commissioner of income-tax, hyderabad, passed in revision under section 33a of the income-tax act, quashed and prays for suitable directions that the amounts of rs. 8, 449 for 1947-48 ..... is not necessary for the commissioner to give full and sufficient reasons for rejecting the revision petitions. in the counter filed by the income-tax officer, s. i. b., on behalf of the respondent, it was submitted that the petitions are liable to be dismissed for ..... commissioner in exercise of his revisional powers has not considered the main contention raised by him in his revision petition, viz., that the income-tax officer as well as the appellate assistant commissioner had not treated the turnover of the head office and the branch offices as one unit, ..... with this power, their lordships of the privy council in commissioner of income-tax v. tribune trust held that this power intended to provide administrative machinery by which the higher executive officer may review the acts of his subordinates and take the necessary action upon such review. lord ..... acted judicially and stated that he had considered the contentions of the petitioner, and found no merit in them. even on the merits, it was submitted, that the petitioner had not availed himself of a remedy provided under the law, namely, an appeal to the appellate tribunal and consequently, he cannot invoke the jurisdiction on the ground that the commissioner of income-tax .....

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Apr 14 1958 (HC)

Vuppala China Sambamurthy and ors. Vs. the Addl. Income-tax Officer, V ...

Court : Andhra Pradesh

Decided on : Apr-14-1958

Reported in : AIR1959AP174; [1960]38ITR685(AP)

..... or final one. the answer to this depends upon the interpretation of section 23b of the indian income-tax act. section 23-b recites:'(1) the income-tax officer may at any time after the receipt of a return made under section 22, proceed to make in a summary manner, a provisional assessment of the ..... relevant for the purpose of this enquiry. one is whether the order can be said to have teen made under section 23-b of the indian income-tax act (hereinafter called the act) and whether section 35 of the act is attracted to the instant case.3. the first problem to be solved is whether the assessment made in the year 1951 is a provisional ..... assessment provisionally subject to it being reopened when the final assessment of the firm was made, having succeeded in making the department act upon his assurance he wants to turn round and question the legality of the order of the income-tax officer for which he was himself responsible. in such circumstances, it would be a perverse exercise of jurisdiction under article 226 ..... this argument is admissible. it is not by virtue of section 35 that the department is empowered to levy the income-tax. the charging sections are sections 3 and 4 of the act and it is by force of these provisions that the concerned officers are competent to low the income-tax. the other sections only provide a machinery for quantifying the liability and the .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills Vs. Commissioner of Income Tax and anr.

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : [1959]36ITR337(AP)

..... . there 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 of a notice of demand, section 59 ..... point of view.7. 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 question (1) and (2) is in the negative, whether the assessee ..... trust corporation ltd. 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 and obligation is cast upon the principal the court cannot enforce it .....

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Feb 12 1958 (HC)

Haji Wali Mohamed Haji Moosa Saya Vs. the Commissioner of Income Tax, ...

Court : Andhra Pradesh

Decided on : Feb-12-1958

Reported in : AIR1959AP364; [1959]37ITR538(AP)

..... 1357 f.?'dealing with this question we had on the analogy of section 3 of the hyderabad income-tax act which is similar to section 3 of the indian income-tax act observed at page 227 as follows : --'..... .this basis of assessing income was changed by the indian income-tax act 1922 when tax in the language of lord porter delivering the judgments of the judicial committee in the indian ..... devolve on the component members.7. learned advocate for the assessee sought to contend that as there was a difference between section 78 of the hyderabad income-tax act and section 63 of the indian income-tax act, the service of notice on any one individual partner is not sufficient service for assessing the partnership. this argument is not really relevant for the determination of ..... were properly served is they were served on a person holding a power of attorney from a member of the defunct association; that under section 56 of the hyderabad income-tax act all the members have a joint and several liability and that the tribunal was not satisfied that there was sufficient cause for not filing the return or producing the account ..... circumstances, please note that if the return is not filed on or before the 25th august, 1951, the assessment will be completed under section 31 (4) of the hyderabad income-tax act.'on 25-8-1951 the assessee raised certain contentions as follows :'(a) the defunct business of messrs. haji walimahomed haji moosa saya was controlled and managed with full responsibility by .....

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Mar 27 1958 (HC)

G.M. Chenna Basappa Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Decided on : Mar-27-1958

Reported in : AIR1959AP368; [1958]34ITR576(AP)

..... answered by us. a question of law can be said to arise out of an order of the appellate tribunal within the meaning of section 66(1) of the indian income-tax act. in other words, the order of the tribunal should disclose that point of law was raised before the tribunal. if such a question is not raised before, the tribunal, it ..... be sustained on the facts in the statement of the case by the tribunal. there is ample authority for this proposition. see abboy chetty v. commissioner of income-tax, madras : [1947]15itr442(mad) and commissioner of income-tax v. modern theatres ltd., salem : [1951]20itr588(mad) .7. in the above circumstances, the question is answered in the affirmative and against the assessee. the ..... reference has to be rejected.6. that apart, there is a very substantial reason for rejecting this reference. the objection as presented before us was not raised either before the income-tax officer or the appellate assistant commissioner. both the officers determined the question bearing on the genuineness of these entries. the stand taken before the tribunal was that certain intangible additions ..... undisclosed profits of the business carried on by the assessee. the learned judges answered it in the affirmative, distinguishing : [1953]23itr301(patna) cited on behalf of the assessee since the income-tax officer had not, after making an estimate of the profits of the business and making an addition to the und;sclosed book profits, added a further sum 'as undisclosed profits .....

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Dec 04 1958 (HC)

Maddula Appa Rao and ors. Vs. Income Tax Officer, Eluru and anr.

Court : Andhra Pradesh

Decided on : Dec-04-1958

Reported in : AIR1959AP391; [1959]36ITR140(AP)

..... counsel for the petitioner on this point. we (lo not think that the doctrine of 'equal protection of laws' is in any way infringed by the material provisions of the income tax act. they do not leave any unfettered discretion to deal with persons similarly situated in a similar fashion. it is to be borne in mind that these two sets of provisions ..... the deceased assessee. we will take up the contentions in seriatim.4. section 28 of the indian income tax act is attacked on the ground that it violates the principle of equal protection of laws embodied in article 14 o the constitution. this is how the point is elaborated. section ..... ultra vires: (2) that the impost is invalid for the reason that the terms of section 28(3) of the income tax act were not complied with; (3) that the penalty was not levied within a reasonable time, the income tax-officer taking as long as nine years to do it; and' (4) that the penalties could not be collected from the legal representatives of ..... week before the final order of assessment was made it came to the knowledge of the income tax officer concerned that the assessee had concealed some part of his income. this has led to his starting proceedings under section 28 of the indian income tax act (hereinafter referred to as the act). he called upon the assessee to show cause either in writing or in person as .....

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Jan 23 1958 (HC)

Additional Income-tax Officer, Anantapur Vs. Golla Narayanamma and ors ...

Court : Andhra Pradesh

Decided on : Jan-23-1958

Reported in : AIR1959AP468

..... the learned chief justice, in the course of the judgment, brought out in bold relief the distinction between the provisions of section 54 of the income-tax act and those of section 74 of the evidence act. at p. 455 (of itr): (at p. 773. of air), the following observations on the interpretation of section 54 are found : 'while section 54 prohibits the ..... and thereafter proceeded to decide the question of privilege raised by the income-tax officer under section 54 of the act. he held, on a consideration of the relevant provisions of the indian income-tax act and the decisions of courts thereon, that the returns are public documents and, therefore, are not entitled to the protection ..... evidence to establish her case that the suit properties were the joint family properties. on receipt of the subpoena, the income-tax officer objected to the production of the said documents on the ground that section 54 of the indian income-tax act precluded the production of such documents in court.the learned judge directed him to send the documents in a sealed cover ..... revision against the order of the learned subordinate judge, anantpur, holding that the income-tax returns are not entitled to the protection afforded by section 54 of the indian income-tax act.2. the facts that gave rise to the revision may be stated. one narayanappa filed two income-tax returns before the income-tax officer, anantpur, for the assessment years 1949 and 1950 in respect of the .....

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Jul 25 1958 (HC)

Edara Venkaiah and ors. Vs. the Commissioner, Income-tax Department, H ...

Court : Andhra Pradesh

Decided on : Jul-25-1958

Reported in : AIR1959AP508

..... orderjaganmohan reddy, j. 1. this writ petition seeks to have the orders of the commissioner of income-tax, hyderabad, passed in revision under section 33a of the income-tax act, quashed and prays for suitable directions that the amounts of rs. 8,449/- for 1947-48 ..... is not necessary for the commissioner: to give full and sufficient reasons for rejecting the revision petitions. in the counter filed by the income-tax officer, section i. b. on behalf of the respondent, it was submitted that the petitions are liable to be dismissed for inordinate ..... in exercise of his revisional powers has not considered the main contention raised by him in his revision petition, viz., that the income-tax offcer as well as the appellate assistant commissioner had not treated the turnover of the head office and the branch offices as one ..... this power, their lordships of the privy council in commr. of income-tax, west punjab v. tribune trust, lahore , held that this power intended to provide administrative machinery by which the higher executive officer may review the acts of his subordinate and take the necessary action upon such review. ..... acted judicially and slated that he had considered the contentions of the petitioner and found no merit in them. even on the merits, it was submitted, that the petitioner had not availed himself of a remedy provided under the law, namely an appeal to the appellate tribunal and consequently he cannot invoke the jurisdiction on the ground that the commissioner of income-tax .....

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Aug 11 1958 (HC)

Chaganti Raghava Reddy Vs. State of Andhra (Now Andhra Pradesh) Repres ...

Court : Andhra Pradesh

Decided on : Aug-11-1958

Reported in : AIR1959AP631

..... . this is not a pure question of law. we have no material as to whether the orders of assessment were subjected to appeals and reference under section 66 of the income-tax act and when they became final. this requires investigation and there is no material upon which this could be disposed of. 7. in the result, the appeals are dismissed with costs ..... . if moneys belonging to the assessee are available. 6. lastly, mr. suryanarayana murthy sought to raise a point of limitation. his argument is that since section 46 of the indian income-tax act prescribes a period of one year the application ought to have been dismissed as these applications have been filed beyond one year. it is not necessary to consider the validity ..... 151 c. p. c. for obtaining a decree for a debt due to it. there was also another plea that the assessments being under section 23 clause 4 of the income-tax act to the best judgment and not being on merits, it was in the nature of a penalty arising out of the misdeeds of the second respondent and consequently the sons ..... -1 and a-2 being the assessment orders for the years 1947-48 and 1948-49 and ex. a-3, order under section 28(1)(b) of the income-tax act. the application of the sales tax department was e, a. 457 of 1954 claiming rs. 7766-10-0. 2. there was opposition from the decree-holder on the ground that as regards the .....

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