Court : Andhra Pradesh
Decided on : Dec-19-1960
Reported in : AIR1961AP341
..... no hesitation in rejecting this contention so far as the period during which the petitioner himself ran the mill and the period during which he ran it in partnership with another.the petitioner contends however that during tho period 1-10-1954 to 30-9-1955 he had leased out the mill to respondent no. 3 ..... to 30-9-1952 the said mill was being run by the petitioner. from 1-10-1952 to 30-9-1954 the said mill was being run in partnership with respondent no. 2, who was the managing partner and was actually in charge of the running of the mill and the maintenance of tho accounts. ..... on the petitioner calling upon him to pay a sum of rs. 8,633-10-0 as the oil seeds cess under the indian oil seeds committee act (act ix of 1946) (hereinafter referred to as act) for the period beginning from 1-4-1950 to 30-9-1955. the peti-tioner sent letters to the 1st respondent denying ..... counsel contends that reading sections 10 and 11 together there is no power to make an assessment for a period exceeding one month. in our opinion the act prescribes no period of limitation for an assessment to be made by the collector. a similar contention was raised before the madras high court in a case ..... liability to pay the amount of demand.the petitioner thereafter filed an application c. m. p. no. 46/2/56 under section 12 (1) of the act for cancellation of the assessment. the learned district judge rejected the contentions of the petitioner. he however directed the central excise department to modify the demand so as .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-23-1960
Reported in : AIR1960AP560
..... sc) , the supreme court held that the definition of a partner contained in section 3 (42) of the general clauses act could not be read into the partnership act as it would be repugnant to partnership law. see sheodayal khemka v. joharmull manmull, ilr 50 cal 549: (air 1924 cal 74), ashalata roy v. ..... was followed in m. s. u. mills v. industrial tribunal jaipur, . there is no distinct provision in section 15 of the madras general clauses act to the effect that the power of modification or amendment conferred on the government should have retrospective operation. since section 15 cannot operate retrospectively, it could not ..... is effected in the estates, the land revenue payable to government will be calculated on the basis indicated in section 23 of the estates abolition act.that would also provide the basis for the computation of the compensation payable to the landholder. thereafter, the land-holder goes out of the ..... andhra pradesh, 1958-1 andh wr 480, ruled that the power vested in the government by section 43 of the madras district municipalities act to distribute wards was not exhausted when once a distribution was effected and that the government could redistribute the wards before the date of ..... 1954. while so, representations were made by some of the ryots in the village that the rents fixed by the government under the act required further reduction for reasons which it is unnecessary to mention here. thereupon the state government directed the special officer to go into the .....Tag this Judgment!
Court : Chennai
Decided on : Jan-06-1960
Reported in : AIR1960Mad366; 38ITR664(Mad); (1960)IIMLJ96
..... in which the person who applied for inspection or copies is either actually or constructively the party who made such statements.in a case of partnership or a hindu undivided family, the person who submits returns or filed statements in support thereof would have done so only as representing the other ..... whether the second respondent would be a person entitled to inspect the income-tax returns made by the deceased. there is no provision in the indian income-tax act enabling a right of inspection of the income-tax returns or statements made in respect thereof. we have already pointed out that rule 85 ..... , would be entitled to.(12) yet another contention was urged on behalf of the second respondent. reliance was placed upon s. 76 of the indian evidence act which would entitle every person, who has right to inspect a public document, to obtain copies of the same on payment of legal fees therefor. ..... the real question that had to be decided was whether those certified copies were admissible in evidence.while holding that s. 54 of the indian income-tax act did not bar the reception of the evidence, the learned judges also held that the widow of the deceased assessee was entitled to obtain ..... income-tax authorities, and that, therefore, the grant of the copies to the 2nd respondent would contravene the provisions of s. 54 of the indian income-tax act. that position is denied by the second respondent. she claims that she is also one of the legal representatives of the deceased, rangaswami naidu, .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-04-1960
Reported in : 41ITR186(AP)
..... rule is in these words :'any firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26a of the indian income-tax act, 1922 (hereinafter in these rules referred to as the act), register with the income-tax officer, the particulars contained in the ..... district, were originally assessed for the assessment year 1945-46 on a turnover of rs. 24,668 under section 23 (3) of the indian income-tax act. in the course of investigation in regard to the assessment for the years 1946-47 and 1947-48, it came to the knowledge of ..... to the firm for the year 1946-47 and the appellate assistant commissioner to receive the application filed under rule 2 (c) of the indian income-tax rules for the year 1947-48 and dispose of it according to law.'in compliance with the direction of this court, the tribunal ..... (not being minors) personally and shall be made -(c) with the permission of the appellate assistant commissioner hearing an appeal under section 36 of the act, before the assessment is confirmed, reduced, enhanced or annulled.'it is immediately clear from this rule that clause (c) envisages only the condonation of ..... matter, namely, whether the income-tax officer has exercised his jurisdiction judiciously or not. on the other hand, the tribunal thought that the officer acted illegally in either canceling the registration for the previous year or refusing to renew it for the subsequent year, when the genuineness of the firm .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jan-20-1960
Reported in : AIR1961AP165; 39ITR730(AP)
..... court with regard to the assessments for the years 1944-45, 19-15-46 and 1946-47. 4. after the disruption of the family a registered partnership firm was formed by the erstwhile co-parceners for carrying on mining business. on 6-5-1947, a company under the name and style o! krishnappa ..... advanced two principal contentions; (i) that the appropriate taxing authorities having passed on order on 30-6-1952 under section 25-a(l) of the indian income-tax act that the family had become disrupted with effect from 2-11-1946, the impugned notices are in violation of the mandatory terms of section 25-a( ..... may be recorded and assessments made on the various members in accordance with the provisions of section 23 read with section 25-a(2) of the indian income-tax act. the income-tax officer, special circle, madras, passed an order dated 30-6-1952 holding that the partition of the family must bo deemed to ..... the issue of a writ of certiorari as the notices are not judicial or a quasi-judicial proceeding but are purely administrative or ministerial acts. 9. section 25-a of the indian income-tax act is in these terms: '25a-(l) where, at the time of making an assessment under section 23, it is claimed by ..... on a writ petition filed by some of the members of the family the learned judge held that no portion of the penalty under section 28 of the act could be recovered from the petitioners and, therefore the writ was allowed. the very argument advanced by mr. kondiah was there advanced and rejected in these .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-17-1960
Reported in : AIR1960SC738; (1960)62BOMLR567; 30CompCas261(SC); 38ITR601(SC); (1960)IIMLJ101(SC); 3SCR38
..... arises out of a reference by the income-tax appellate tribunal under section 66(1) of the indian income-tax act (hereinafter termed the act). the appellant in this appeal is the commissioner of income-tax and the respondent is a partnership firm which, by an agreement dated september 23, 1935, was appointed the managing agent of the ..... the absence of a suggestion of a fraud this is not relevant at all for giving effect to the provisions of section 12(2) of the income-tax act. most commercial transactions are entered into for the mutual benefit of both sides, or at any rate each side hopes to gain something for itself. the test ..... 5%. the income-tax appellate tribunal and the high court held that the interest on debentures was not an allowable expenditure under s. 12(2) of the act. this court, on appeal, was of the opinion that the transaction was of a commercial nature from the point of view of the assessee company and ..... the bonus which the managed company paid to some of its officers and claimed it as a deductible expenditure under s. 10(2)(xv) of the act. this deduction was allowed on the ground that the object of the payment from the point of view of commercial principles was to increase the profits of ..... or a part thereof is foregone in the interest of the managed company, it would be allowed as an expenditure under section 10(2)(xv) of the act. we allow the amount foregone under section 10(2)(xv).' 2. against this order, at the instance of the appellant, a case was stated to the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-20-1960
Reported in : AIR1961SC213; 1SCR709; 11STC698(SC)
..... sales tax officer, baroda, made an order assessing the petitioner to a purchase tax under s. 14, sub-s. (6), of the bombay sales tax act, 1953 (bom. act iii of 1953) for the period april 1, 1954 to september 29, 1955. the petitioner contends that this assessment was illegal inasmuch as these transactions are ..... grapes may be 'finally consumed' by eating them as fruits; they may also be consumed by drinking the wine prepared from 'grapes'. again, the final act of consumption may in some cases be spread over a considerable period of time. books, articles of furniture, paintings may be mentioned as examples. it may even ..... is unnecessary and indeed inexpedient to attempt an exhaustive definition of the word 'consumption' as used in the explanation to art. 286 of the constitution. the act of consumption with which people are most familiar occurs when they eat, or drink or smoke. thus, we speak of people consuming bread, or fish or ..... officer, baroda and the assistant collector of sales tax, northern division, range iii, baroda - preventing them from enforcing the provisions of the bombay sales tax act against the petitioner on the transactions in question, for a writ in the nature of certiorari for quashing the proceedings taken against the petitioner and the orders ..... das gupta, j. 1. in this petition under art. 32 of the constitution the petitioner, a partnership firm carrying on the business of manufacture of bidis and having its head office at jabalpur within the state of madhya pradesh .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-19-1960
Reported in : AIR1960P& H582; 39ITR289(P& H)
..... income-tax authorities, they took the view that such a partnership consisting of a karta and a junior member of the family was invalid and assessment was ..... by time.again, the appellate tribunal did not agree and held that because of the amendment of s. 15 of the excess profits tax act by act 22 of 1947 the limitation of five years had ceased to operate even in respect of the two years in dispute, that is, 1939-40 ..... its intention more clearly, the intention being that this particular amendment was to have retrospective effect as from the date of the excess profits tax act itself. mr. mittra referred to certain decided cases, but admittedly none of those was concerned with the interpretation of such language as has been ..... were therefore valid. the assessee's appeals were accordingly disposed of. the assessee thereupon made four applications under s. 21 of the excess profits tax act for referring certain questions of law arising in connection with these four assessments to the high court, that is, the assessments relating to the chargeable ..... textile mills, chheharta, claimed to be a partnership firm, consisting of lachhman das, karta of hindu undivided family, and his son daulat ram, a member of the same family, in his individual capacity. when the question of assessment under the indian income-tax act of the year 1938-39 came up before the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-11-1960
Reported in : AIR1960SC1262; (1960)IILLJ12SC
..... on the ground of dismissal and it is referred to the tribunal for adjudication there are obvious limitations on the jurisdiction of the tribunal as held by this court in indian iron and and steel co. ltd. v. their workmen. this position has been fairly conceded by mr. sharma who appears for the respondents.5. the labour appellate tribunal appears ..... to the appellant to dismiss 19 workmen and suspend one. the appellant's application to dismiss one workman was, however, allowed on the ground that he had committed overt acts of misdemeanour during the period of the strike. on appeal the labour appellate tribunal confirmed the findings and conclusion of the original tribunal. the appellate tribunal has held that the ..... methods for the redress of their grievance. as a result of the insubordinate conduct of its workmen the appellant framed charge-sheets against 23 workmen who were guilty of specific acts of insubordination and other misconduct. a regular and fullfledged enquiry into the charges thus framed against the 23 workmen was held by mr.' wallace, the newly appointed terminal superintendent ..... . this appeal by special leave arises from an application made by m/s. caltex (india) ltd., (hereinafter called the appellant) under section 33 of the industrial disputes act, 1947 (hereinafter called the act) against its 23 workmen represented by the madras kerosene oil workers' union (hereinafter called the respondent) for permission to dismiss them from their service. it would be convenient .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-17-1960
Reported in : AIR1961SC107; 40ITR552(SC); 1SCR210
..... properly exercise our own advisory jurisdiction.' 15. this court pointed out that the high court exceeded its jurisdiction under s. 66(4) of the indian income-tax act. it was observed : 'if the question actually referred does not bring out clearly the real issue between the parties, the high court may ..... the judgment and order dated march 24, 1955, of the punjab high court by which the high court, purporting to act under section 66(4) of the indian income-tax act, called for a supplemental statement of the case from the income-tax appellate tribunal. the special leave granted by this court ..... later case, the department had to deal with a non-resident company which, at all material times, was situate at bhavnagar, one of the indian states. cheques in payment for supplies to government were sent from british india to bhavnagar. the department contended in the case that though the cheques ..... of payment :- unless otherwise agreed between the purchaser and the contractor payment for the delivery of the stores will be made by the chief auditor, indian stores department, new delhi, by cheque on a government treasury in india or on a branch of the imperial bank of india or the reserve bank ..... coparceners of a joint hindu family, and the third is a stranger. they had formed this partnership in june, 1940, for the manufacture and sale of blankets, felts and other woollen articles. a deed of partnership was also executed on march 16, 1944. the assessee entered in to contracts with the government .....Tag this Judgment!