Court : Mumbai
Decided on : Dec-11-1952
Reported in : AIR1953Bom403; (1953)55BOMLR494
..... of purshotamdas but only declared that nagindas was entitled to a credit in the partnership accounts. now, of course, the finding of their lordships that the lower court should have passed a decree for one moiety in favour of purshotamdas, ..... a decree that one moiety thereof should be paid to purshotamdas and the other moiety treated as an item to the credit of nagindas in the partnership accounts of the defendant's firm.the court on appeal, however, did not proceed to pass a decree in favour of nagindas after the death ..... 246 (c), and by chatterji j. in --'rameswarlal bagla v. bezonji barjorji', : air1950cal236 .5. my attention has been drawn to a passage in lindley on partnership, 11th edition, at p. 348, which is to the following effect :'...... ..again, there appears to be no reason why an action should not now be maintained for ..... facie' to be contrary to the authorities which i have already referred to, but the statement in lindley on partnership is accompanied by a foot-note which says (p. 349):'before the judicature acts such actions could not be maintained. but suits in equity could.' obviously all that the author of that famous ..... name may be used for those actions, and other procedure may go on in those actions just as it may in other actions.'4. turning to the indian authorities, in --'lakshmanan v. nagappa', air 1918 mad 167 (b), a division bench consisting of abdur rahim and oldfield jj. took the same view. .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-15-1952
Reported in : 22ITR418(P& H)
..... one of the sons of lachhman dass as another partner owing two annas share. the income-tax officer refused to recognised this partnership as a partnership for the purposes of the income-tax act, but on appeal to the appellate tribunal it was held on the september 8, 1942, that this firm was registrable. ..... case and all the english cases, bloomsbury case and others that i have referred to above, the appeal or the procedure prescribed in the indian income-tax act is the only remedy open to the petitioners and a writ of prohibition should not issue. in rex v. inspector of taxes for parish of ..... come to the conclusion to which he in fact came.'the learned judge when dealing with section 125 which corresponds to section 34 of the indian income-tax act said :-'here the section manifestly gives to the surveyor, if he makes this discovery, the power to deal with the assessment. if he honestly ..... article 226 of the constitution for the quashing of that order and orders consequent thereupon. it was held after consideration of a large number of indian and english cases :-'the observations of their lordships of the privy council seem to show that full effect has to be given to the words used ..... on the fact that in the computation of assessable income effect had been given to a provision of the income-tax act which in the submission of the appellant was ultra vires the indian legislature. lord uthwatt who delivered the judgment of their lordships said :-'in construing the section it is pertinent, in .....Tag this Judgment!
Court : Kerala
Decided on : Dec-11-1952
Reported in : (1953)IILLJ563Ker
..... competent to represent the workers; (4) that the petitioner is a non-profit-sharing association registered under section 28 of the travancore companies act (section 26 of the indian act) and cannot, therefore, be an employer, that the proprietor of employer no. 13 died before the order and his successor had not ..... dollar purchase' for india, the sale of the nuts being mainly by export to america. there are about thirty factories owned by individual proprietors, partnerships and incorporated companies'. the labour is organised. there are three registered trade unions who are all members of the third respondent federation. on 1 ..... legitimate origin and in fact no real existence at all. under the circumstances the learned judge observed thatregistration of a union under the indian trade unions act is not conclusive proof of its real existence. it may raise a presumption to this effect.this decision has no application to the ..... the contention urged is only that the trade unions have not been recognised under chapter iii-a in the indian trade unions act, 1926, inserted by section 4 of the indian trade unions amendment act, xlv of 1947. chapter iii-a contains section 28-a to 28-1, relating to recognition of trade ..... been brought in, that the employer no. 3 is a partnership with which ebrahimkutty noted as the representative had nothing to do; and (5 .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-26-1952
Reported in : 23ITR31(P& H)
..... 1) of the indian income-tax act by the income-tax appellate tribunal, delhi bench.the matter concerns the assessment year 1944-45 of the partnership messrs. brij mohan-rameshwar dass who were doing cloth business at delhi. notices under sections 22(2) and 22(4) of the income-tax act had been served ..... should be more clearly in these terms :-'whether in an order of remand made by an appellate assistant commissioner under section 31(2) of the act it is open to the appellate assistant commissioner t direct or permit the income-tax officer to take into consideration account books of the assessee ..... the appellate assistant commissioner. in the appeal against the penalty order the quantum of penalty was reduced. the appeal relating to section 27 of the act was dismissed. the present reference arises from the appeal which arises under section 23(4), and the appellate tribunal has reduced the assessment from rs. ..... matter required to be looked into further and he made an order of remand, which he was entitled to do under section 31(2) of the act, directing the income-tax officer to re-compute the income on the basis of further inquiry and he added the words 'as well as the ..... assessment itself. the appellate assistant commissioner dismissed the appeal against the penalty and also the appeal against the order made under section 27 of the act. in respect of the appeal against the assessment itself the appellate assistant commissioner seemed to think that there was no material on the record which .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-19-1952
Reported in : 23ITR343(All)
..... the members thereof and from the 3rd of april the business was carried on by them as partners. this partnership was registered under section 26a of the indian income-tax act and was thereafter assessed as a partnership firm. the firm, however, claimed that the deficiency made in the profits in certain years previous to the 3rd ..... allowed to be adjusted against the profits made after the 3rd of april, 1943, when the business was being carried on by the partnership. the excess profits tax officer disallowed this contention and held that, in view of the provisions of section 8(i) of the excess profits tax ..... previously carried on and owned by a hindu undivided family is on partial partition of the family carried on and owned by a partnership composed of the members of the quondam family in contractual relationship ?'the ..... act, since the 3rd of april, 1943, it was a new business. this decision was upheld by the tribunal and on an application made ..... under section 66(i) of the indian income-tax act by which the appellate tribunal has referred to us the following question for our decision :- 'whether there is any change in the person carrying on the business within the meaning of section 8(i) of the excess profits tax act, 1940, when the business which was .....Tag this Judgment!