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Judgment Search Results Home > Cases Phrase: indian partnership act Court: guwahati Year: 2005 Page 1 of about 4 results (0.019 seconds)

Mar 22 2005 (HC)

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Decided on : Mar-22-2005

..... of 2000 :(a) the case of the petitioner in this writ petition is, in brief, as follows :the petitioner, m/s. m. s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office at ..... the possession of the revenue is quite immaterial. in maharaj kumar kamal singh v. cit : [1959]35itr1(sc) , the supreme court, while construing section 34(1)(b) of the indian income-tax act, 1922, has held that the word 'information' appearing therein should be treated to mean not only facts or factual materials, but should also include information as to the true ..... valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property),then,--(a) the director general or director or the chief commissioner or commissioner, as ..... not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other .....

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Mar 22 2005 (HC)

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Decided on : Mar-22-2005

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

..... of 2000 :(a) the case of the petitioner in this writ petition is, in brief, as follows :the petitioner, m/s. m. s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office at ..... the possession of the revenue is quite immaterial. in maharaj kumar kamal singh v. cit : [1959]35itr1(sc) , the supreme court, while construing section 34(1)(b) of the indian income-tax act, 1922, has held that the word 'information' appearing therein should be treated to mean not only facts or factual materials, but should also include information as to the true ..... valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property),then,--(a) the director general or director or the chief commissioner or commissioner, as ..... not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other .....

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Mar 21 2005 (HC)

Bata India Ltd. and ors. Vs. United Publishers and anr.

Court : Guwahati

Decided on : Mar-21-2005

..... of the plaintiff nos. 1 and 2, i in the suit. in support of his contention mr. dey, learned senior counsel, has placed reliance on section 42(c) of the indian partnership act, 1932 and has submitted that a firm is dissolved by the death of a partner and, therefore, no decree can be passed in favour of the plaintiff no. 1 and ..... -tax, madhya pradesh, nagpur and bhandra, nagpur v. seth govindram sugar mills, reported in : [1965]57itr510(sc) , mr. dey has submitted that section 42(c) of the partnership act can appropriately he applied to a partnership where there was more than two partners and if one of them dies, the firm is dissolved, but if there is a contract to the contrary, surviving ..... the suit filed by the plaintiffs in the name of plaintiff no. 1 still survives on the death of the plaintiff no. 3, the partnership firm being consisted of two partners.12. section 45(1) of the partnership act provides that a firm is dissolved by the death of a partner. in commissioner of income-tax (supra) the apex court has held that ..... in the matter relating to the income-tax. the question before the apex court was whether on the death of one of the partners the partnership firm stood dissolved by virtue of section 42(c) of the partnership act. there was no occasion to consider the provisions of rule 4, of order 30, of the cpc by the apex court in the said .....

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Mar 22 2005 (HC)

M.S. Associates Vs. Uoi

Court : Guwahati

Decided on : Mar-22-2005

..... 2000 :(a) the case of the petitioner in this writ petition is, in brief, as follows.4. the petitioner, m/s. m.s. associates, is a partnership firm, duly registered under the provisions of the indian partnership act, 1931 with smt. jyoti limbu and smt. tilmaya chong as its two partners, having its registered office at connaught place, new delhi, and branch office at ..... the possession of the revenue is quite immaterial. in maharaj kumar kamal singh v. cit : [1959]35itr1(sc) , the supreme court, while construing section 34(1)(b) of the indian income tax act, 1922, has held that the word 'information' appearing therein should be treated to mean not only facts or factual materials, but should also include information as to the true ..... valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), then,(a) the director general or director or the chief commissioner or commissioner, as ..... not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the indian income-tax act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other .....

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