Allahabad Court February 1942 Judgments
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Kunwar Bishwanth Singh Vs. Commissioner of Income-tax, C. P. and U. P.
Court: Allahabad
Decided on: Feb-10-1942
Reported in: [1942]10ITR322(All)
.This is a reference under Section 66 (2) of the Indian Income-tax Act and has been made by the Commissioner and United Provinces, at the instance of Kunwar Bishwanath Singh, the Assessee in the present case. It appears that the income-tax authorities hold the view that the income of His Highness the Maharaja of Benares who is 'a person residing out of British India, if it has any connection, direct or indirect, with any business or property in British India, can be chargeable to income-tax on the ground that it shall be deemed to be income accruing or arising within British India and they, therefore, started certain proceeding for the assessment year 1934-35. The Income-tax Officer of Benares issued a notice directly on His Highness the late Maharaja and on a return being filed made an assessment.After an appeal, which was unsuccessful, to the Assistant Commissioner there was a reference to this Court and this very Bench decided the reference, which is reported as Maharaja of Benares ...
L Hira Lal Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Feb-09-1942
Reported in: [1942]10ITR148(All)
.There are four proceedings before us and all of them are applications by the assessee, and the prayer in each of them is that we should require the Commissioner of Income-tax under the provisions of Section 66 (3) of the Indian Income-Tax Act to state a case and to refer certain questions of law for our decision.Two assessment years 1933-34 are in dispute and in Miscellaneous Case No. 287 of 1938 the application before us is for a reference on the question of the assessment order of 1933-34. In Miscellaneous Case No. 288 of 1938 the application before us is for a reference in connection with the assessment order of 1934-35. Miscellaneous Case No. 352 of 1940 arises out of an application under Section 27 of the Act, and the prayer is that we should require the Commissioner to state a case in connection with proceedings under Section 27 of the Act arising out of the assessment year 1933-34. Similarly Miscellaneous Case No. 252 of 1940 is in connection with Section 27 proceedings arising...
The Honble Mr Justice Iqbal Ahmad in Re.
Court: Allahabad
Decided on: Feb-05-1942
Reported in: [1942]10ITR152(All)
S.This is a reference under Section 66 (2) of the Indian Income-tax Act.The assessee was an advocate of the High Court. In 1932 he was appointed as an Acting Judge and he took his seat on the 19th April of that year. He remained on the Bench until the 27th July of that same year, when the High Court rose for the vacation. On the 17th October 1932 he was appointed as Additional Judge and on the 17th July 1933 he was confirmed as a Puisne Judge. The notification of his appointment was dated the 20th JUly 1933 and was published in the U. P. Gaqette dated the 22nd July 1933. During the financial year 1932-33 the assessee practised as an advocate from the 1st to the 18th April and again from the 28th July to the 16th October 1932. For the year 1932-33 he was assessed under Section 23 (1) of the Act on the 22n September 1932 upon his total income for the previous year. The total income was Rs. 89,865 of which Rs. 88,007 represented his professional earnings. For the year 1933-34 he was again...
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