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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1952 Page 4 of about 45 results (0.083 seconds)

Mar 27 1952 (HC)

Mote Shah and Co. Karad Vs. Commissioner of Income-tax, Bombay South

Court : Mumbai

Decided on : Mar-27-1952

Reported in : AIR1952Bom447; (1952)54BOMLR570

..... . while the appeal was pending before him the assesses applied for permission to make an application to the income-tax officer under section 26(a) for registration of the partnership. no order was made by the appellate assistant commissioner on this application and the appellate assistant commissioner passed his final order reducing the assessment made by the income-tax officer ..... to take the view that an appellate assistant commissioner exercising judicial functions cannot be judicially corrected by a higher judicial tribunal when obviously and unjustifiably he acts contrary to the rules framed under the indian income-tax act. the question framed by the tribunal does not really bring out the real point of law which we have to decide in this reference. ..... rule 2 (c) the appellate assistant commissioner deprived the assessee of an opportunity of obtaining the status of a registered partnership. if the permission had been granted and the order bad been made by the income-tax officer registering the partnership, the status of the assessee would have been changed and the assessment would have bean different. therefore, the grievance that ..... rightly assessed the assessee as an unregistered firm, as the firm had not been registered under section 26(a), income-tax act.when the assessee went to the appellate assistant commissioner, he made an application under rule 2 (c), indian income-tax rules and that rule provides that an application under section 26(a) shall be made with the permission of .....

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Dec 22 1952 (SC)

Firm Chhotabhai Jethabai Patel and Co. and ors. Vs. the State of Madhy ...

Court : Supreme Court of India

Decided on : Dec-22-1952

Reported in : AIR1953SC108

..... , where he says: 'the first thing that will strike the student is the use of the term 'proprietary right' in these pages and in indian revenue books generally. it does not occur in text-books on english law or jurisprudence. i presume that the use of such a phrase is due ..... commr. of income-tax, c. p. & berar, nagpur', ilr (1949) nag 892 in connection with a question arising out of the income-tax act. some of the observations contained in the judgment dealing with the nature of such an agreement are useful and may be quoted here : 'the contracts grant no ..... subject-matter of the contracts, namely, tendu leaves, lac palsadies, teak, timber and hardwood, bamboos and miscellaneous forest produce.17. under the sale of goods act, 'goods' include growing' crops, grass and things attached to or forming part of the land, which are agreed to be severed before sale or under the ..... anything contained in any contract, grant or document or in any other law for the time being in force and save as otherwise provided in this act. but this again deals only with the rights existing on the date of the notification; the section is not retrospective.12. clause (a) speaks ..... petitioners to property by prohibiting the respondent, the state of madhya pradesh, from enforcing their alleged rights under the madhya pradesh abolition of proprietary rights act, 1950.2. the several petitioners entered into contracts and agreements, with the previous proprietors of certain estates and mahals in the state under which it .....

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Mar 27 1952 (HC)

Mote Shah and Co., Karad Vs. Commissioner of Income-tax, Bombay South ...

Court : Mumbai

Decided on : Mar-27-1952

Reported in : [1952]22ITR39(Bom)

..... commissioner. while the appeal was pending before him, the assessee applied for permission to make an application to the income-tax officer under section 26a for registration of the partnership. no order was made by the appellate assistant commissioner on this application and the appellate assistant commissioner passed his final order reducing the assessment made by the income-tax officer ..... take the view that an appellate assistant commissioner exercising judicial functions cannot be judicially corrected by a higher judicial tribunal when obviously and unjustifiably he acts contrary to the rules framed under the indian income-tax act. the question framed by the tribunal does not really bring out the real point of law which we have to decide in this reference. ..... under rule 2(c) the appellate assistant commissioner deprived the assessee of an opportunity of obtaining the status of registered partnership. if the permission had been granted and the order had been made by the income-tax officer registering the partnership, the status of the assessee would have been different. therefore the grievance that the assessee can make before the ..... assessed the assessee as an unregistered firm as the had not been registered under section 26a of the income-tax act. when the assessee went to the appellate assistant commissioner, he made an application under rule 2(c) of the indian income-tax rules and that rule provides that an application under section 26a shall be made with the permission .....

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Dec 05 1952 (HC)

M. Nagendriah Vs. M. Ramachandriah and anr.

Court : Karnataka

Decided on : Dec-05-1952

Reported in : AIR1953Kant108; AIR1953Mys108

..... that the denial of that allegation by the defendant does not take the suit out of the scope of section 11(b) (which is the same as article 17, indian court-fees act) is in favour of the appellant's contention. as also the case in -- 'vishnuprasad narandas v. narandas mohan-lal', : air1950bom4 (b) where it has been held that a suit ..... lah 123 (fb)' (g), that the court-fee payable on a memorandum of appeal in a suit for partition which falls under article 17(vi) of schedule ii, court-fees act would be the same as that leviable on a plaint and is not to be assessed on the basis of the value of the subject-matter in appeal.6. in ..... was in exclusive possession of those items. the plaintiff paid a fixed court-fee of rs. 50/- on the plaint under article 11(b) of schedule ii, mysore court-fees act. this was at that stage proper and sufficient and the case reported in -- '44 mys hcr 203' (a) where it has been held that where a co-owner, co-sharer .....

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Dec 22 1952 (SC)

Commissioner of Income-tax, Madras Vs. K. Srinivasan and K. Gopalan

Court : Supreme Court of India

Decided on : Dec-22-1952

Reported in : AIR1953SC113; [1953]32ITR87(SC); (1953)IMLJ436(SC); [1953]4SCR486

..... in a reference made by the income-tax appellate tribunal under section 66(1) of the indian income-tax act, 1922. 2. for several years prior to 1939-40 the respondents, who are brothers, had been carrying of in partnership the business of 'the hindu,' a daily newspaper of madras. the profits of this ..... or vocation on which tax was at any time charges under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, no tax shall be payable by the first mentioned person in respect of the ..... or gains of the previous year. (3) where any business, profession or vocation on which tax was at any time charges under the provisions of the indian income-tax act, 1918 (vii of 1918), is discontinued, then, unless there has been a succession by virtue of which the provisions of sub-section (4) have ..... was right in holding that the period the profits of which were entitled to exemption from the payment of tax under section 25(4) of the indian income-tax act, 1939, was the period commencing from 1st july, 1938, and ending with 29th february, 1940.' 4.the reference was heard by satyanarayana rao and ..... business had been charged to income-tax in the hands of the respondents under the indian income-tax act of 1918. the firm's year of account was a .....

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Oct 27 1952 (HC)

The State Vs. Magga and anr.

Court : Rajasthan

Decided on : Oct-27-1952

Reported in : AIR1953Raj105

..... may be established that they were stained with human blood. this in brief is the prosecution case.6. both the accused pleaded not guilty. they admitted their partnership in cultivation at imaratia well; taut they denied that any quarrel had taken place between them and the other partners about the cutting of the crop. they ..... assessors was prevented from attending throughout the trial as his mother was ill. he was then allowed to resume his seat as an assessor & continued so to act and gave his opinion at the end. the question arose whether the trial was vitiated on account of this irregularity. it was held by the majority of ..... 1918 pat 420 it was held that where a sessions judge chose from those present in court a person who was not on the list of assessors to act as an assessor that person could not be considered to be an assessor and as without him the statutory number of assessors was not complete, the trial ..... list of assessors prepared under the provisions of the code and (2) that even if he was in that list, he had not been summoned to act as such.9. so far as the first objection is concerned, it is submitted that there is a difference between section 284 and section 276 which relates ..... from this section that the trial has to start with the aid of at least three assessors and these three have to be chosen from the persons summoned to act as such. the assessors are summoned from a list which is prepared under the provisions of the criminal p. c. vide section 326 (1). the objection .....

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Jun 03 1952 (HC)

Firm Ralla Ram Raj Kumar Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Jun-03-1952

Reported in : AIR1952P& H340

..... to africa and carried on business there. he sold his property to one of his brothers. the two brothers rur chand and daulat ram had a contractual partnership which was registered in 1934. a certificate of registration has been produced on the record and is exh. p. 11. this firm was dissolved in 1944. ..... this connection mr. mital refers to rule 49 of order xxi, civil procedure code. it is there stated:'49 (1). save as otherwise provided by thisrule, property belonging to a partnership shallnot be attached or sold in execution of adecree other than a decree passed against thefirm or against (he partners in the firm assuch. * * * * 'mr. ..... the 14th of august 1948. therefrom the firm put an appeal before the collector. before the appeal was decided, the firm brought a suit against the indian dominion and against rur chand-kishori lal. during the pendency of the case, rur chand was declared insolvent and the official receiver was made a party. ..... try all suits of a civil nature excepting suits of which their cognizance is eitherexpressly or impliedly barred. there is no doubt that the land revenue act would expressly and impliedly bar matters concerning the collection of land revenue where the property from which the land revenue is to be had ex facie ..... soni, j. 1. in march 1948, an income-taxofficer issued a certificate under section 46(2)of the indian income-tax act in which it wasstated that a firm called messrs. rur chand kishori lal were in arrears of income-taxto the extent of rs. .....

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Aug 25 1952 (HC)

Chiranjilal Multani Vs. the Commissioner of Income Tax, Delhi

Court : Punjab and Haryana

Decided on : Aug-25-1952

Reported in : AIR1953P& H215; [1952]22ITR514(P& H)

..... work done by them in their bhatinda mill. at the material time bhatinda was not a part of british india and the assessee partnership could be made liable to indian income-tax only on the basis that the amount was received in british india, for there is no suggestion that the amount accrued ..... accepted, so far as it goes as stating correctly the nature of the dealings of the bank with the assessee.4. under section 50, negotiable instruments act, the endorsement of a negotiable instrument followed by delivery transfers to the endorsee the property therein with the right of further negotiation. the section provides, however, ..... that the payments must be deemed to have been made at delhi. their reasons seem to be that the patiala state bank could be taken as acting as an agent on behalf of the assessee; the circumstance that the patiala state bank placed a transaction in the category of demand drafts could ..... branch of the patiala state bank there, that all property in the cheques thereupon was transferred to the patiala state bank under section 50, negotiable instruments act, and the payments subsequently made at delhi to the patiala bank were not payments to the assessee; the receipt of the money by the assessee was ..... :'upon the facts found and in view of the certificate from the patiala state bank, was the tribunal correct in concluding that the patiala state bank acted merely as a collecting agent for the assessee and that the purchase in d.d. of cheques of the value of rs. 1,40,785/- .....

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Apr 04 1952 (HC)

A.Vr.V. Vellayappa Chettiar and anr. Vs. the Commissioner of Income-ta ...

Court : Chennai

Decided on : Apr-04-1952

Reported in : AIR1953Mad374; [1952]22ITR292(Mad); (1952)2MLJ552

..... assessment, it is made clear that this property was not purchased in lieu of discharge of debts of the money-lending business but purchased independently from the funds of the partnership. it is no doubt true that the income was included in the profits of the business, but that does not, in our opinion, make any difference as the property acquired ..... -trade of the business. but from the beginning the firm treated this as an investment and had no idea of ever selling this property until 1946 when the future of indian business in ceylon became uncertain and the firm was obliged to wind up its money-lending business in ceylon and return back to india. 4. it is contended on behalf .....

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Aug 07 1952 (HC)

Jaya Bharat Tile Works, Samalkot, Madras State Represented by Its Part ...

Court : Chennai

Decided on : Aug-07-1952

Reported in : AIR1953Mad30; (1954)ILLJ286Mad; (1952)2MLJ547

..... labour appellate tribunal of india made in app. no. 176 of 1951.2. the petitioner is the jaya bharat tile works, samalkot. it is a partnership business of which madapati satti reddi is a partner. the business was started in the year 1949. on 6th december 1948, the government of madras referred ..... in respect of closure of the factory. in support of that contention he strongly relied upon a judgment of a division bench of this court in the --'indian metal & metallurgical corporation v. industrial tribunal', madras, 1952 mad. l. j. 481. there the petitioner was a firm carrying on business of manufacture of ..... strictly so called between an employer and an employee, as regards the continuance of the business itself. this question was completely outside the industrial disputes act, and we hold that the reference by the government was without jurisdiction and consequently the award was bad.'the learned judges in that case were not ..... of the questions raised was whether the closure of the factory from 17th february was justified. the learned judges after considering the provisions of the act and the case law on the subject came to the following conclusion:'we hold therefore that the award in so far as it directs the petitioner ..... of reprisal or as an instrument of coercion or as a mode of exercising pressure on the employees or generally speaking when his act is what may be called an act of belligerency than would be a lock-out. if on the other hand, he shuts down his work because he cannot .....

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