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Judgment Search Results Home > Cases Phrase: the east punjab extension of limitation act 1947 Court: karnataka Year: 1967 Page 1 of about 2 results (0.047 seconds)

Jan 03 1967 (HC)

C. Venkata Reddy and anr. Vs. Income-tax Officer, (Central)-i and ors.

Court : Karnataka

Decided on : Jan-03-1967

..... for retention of books and paper, requires the sons in writing for extending the period and obtain the approval of the commissioner for further retention, and impose a further limit to the extension in relations to proceedings for which the said books and papers may be relevant. the commissioner's approval for retaining the books and papers may be relevant. the ..... as evidence for the purpose of completing pending assessments, for bringing under assessment income discovered at the search to have been omitted to be disclosed within the period of limitation prescribed by the statute for reopening of assessments already closed an for completing the assessments so reopened consequent upon information gathered at the search. it also appears obvious from ..... : [1954]26itr1(sc) ; sri meenakshi; mills ltd., v. vishvanath sastri, : [1954]26itr713(sc) and muthiah v. income tax commissioner, madras, : [1956]29itr390(sc) .38. the object of the said act 30 of 1947 was t ascertain whether the actual incidence of taxation on income during the years immediately preceding its promulgation had been in accordance with the provisions of the law and ..... on behalf of the petitioners one decided by the allahabad high court and reported in seth brothers v. commissioner of income tax, u. p., : air1965all487 and the other decided by punjab high court and reported in n. k. textile mills v. commissioner of income-tax, , the constitutionality of section were struck down as illegal on the peculiar facts of each .....

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Jan 03 1967 (HC)

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court : Karnataka

Decided on : Jan-03-1967

Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)

..... papers, requires the seizing officer to record his reasons in writing for extending the period and obtain the approval of the commissioner for further retention, and imposes a further limit to the extension in relation to proceedings for which the said books and papers may be relevant. the commissioner's approval for retaining the books and papers beyond the period of 180 ..... available as evidence for the purpose of completing pending assessments, for bringing under assessment income discovered at the search to have been omitted to be disclosed within the period of limitation prescribed by the stature for reopening of assessments already closed and for completing the assessments so reopened consequent upon information gathered at the search. it also appears obvious from the ..... mohta and co. v. visvanatha sastri, shree meenakshi mills ltd. v. visvanatha sastri and m. c t. muthiah v. commissioner of income-tax. 40. the object of the said act 30 of 1947 was to ascertain whether the actual incidence of taxation on income during the years immediately preceding its promulgation had been in accordance with the provisions of the law and ..... cases cited on behalf of the petitioners - one decided by the allahabad high court and reported in seth brothers v. commissioners of income-tax and the other decided by the punjab high court in n. k. textile mills v. commissioner of income-tax - the constitutionality of section 132 was upheld but the searches were struck down as illegal on the peculiar .....

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