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Judgment Search Results Home > Cases Phrase: indian partnership act Court: jammu and kashmir Year: 1973 Page 1 of about 1 results (0.016 seconds)

Apr 30 1973 (HC)

B. Johar Forest Works Vs. Commissioner of Income-tax

Court : Jammu and Kashmir

Decided on : Apr-30-1973

Reported in : [1977]107ITR409(J& K)

..... assessee was in default in not having filed a return of its income pursuant to a notice under section 22(2) of the indian income-tax act, 1922, hereinafter called as the 'old act', reduced the amount of penalty from rs. 26,335 to rs. 16,925. the facts which give rise to the question ..... constitute a valid and a legal service of the notice under section 22(2) of the income-tax act.9. the next contention of mr. randhawa was that the indian income-tax act, 1922, was repealed by the act of 1961. the assessment in the present case was made on november 20, 1962, a date ..... , nellore : [1959]35itr388(sc) , where their lordships of the supreme court observed as under :'the notice prescribed by section 34 of the income-tax act for the purpose of initiating reassessment proceedings is not a mere procedural requirement; the service of the prescribed notice on the assessee is a condition precedent to the ..... the assessee appeared before the income-tax officer and contended that the penalty was not imposable. as application under section 27 of the income-tax act of 1961 was also made by the assessee seeking reopening of the assessment proceedings by the income-tax officer which was dismissed. so far as the ..... now before us are as under :the assessee is a partnership-firm with four partners, namely; (1) shri-mati bhupinder kaur, wife of shri surrinder singh johar, .....

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