Jammu and Kashmir Court April 1973 Judgments
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B. Johar Forest Works Vs. Commissioner of Income-tax
Court: Jammu and Kashmir
Decided on: Apr-30-1973
Reported in: [1977]107ITR409(J& K)
Thakur, J. 1. This reference under Section 256 of the Income-tax Act, 1961, has been made by the Income-tax Appellate Tribunal, Chandigarh Bench. The question of law which is referred to this court for consideration and determination is as follows :'Whether, on the facts and in the circumstances of the case, the penalty was exigible ?'2. The question arose out of the order of the Appellate Tribunal dated December 17, 1970, passed in appeal filed by the assessee against the order of the Appellate Assistant Commissioner who while maintaining the findings of the Income-tax Officer, Ward 'C', Jammu, that the assessee was in default in not having filed a return of its income pursuant to a notice under Section 22(2) of the Indian Income-tax Act, 1922, hereinafter called as the 'old Act', reduced the amount of penalty from Rs. 26,335 to Rs. 16,925. The facts which give rise to the question now before us are as under :The assessee is a partnership-firm with four partners, namely; (1) Shri-mati...
Dina Nath Vs. Hansraj and anr.
Court: Jammu and Kashmir
Decided on: Apr-17-1973
Reported in: 1974CriLJ198
ORDERD.D. Thakur, J.1. Whether or not the provisions of Section 195(1)(c) of the Code of Criminal Procedure are attracted in application so as to bar a prosecution on behalf of a complainant other than a court is the short but ticklish and simple but a debatable question which calls for determination in this revision application. The circumstances under which the question has arisen and the background to which the question is referable can be appreciated from the contents of the paras which follow:The petitioner was the defendant and the respondent the plaintiff in a suit for recovery of money in the Court of Subordinate Judge at Reasi. The suit culminated in a decree in favour of the plaintiffs against the defendant with costs, the date of decree being 16-10-1968.2. To enable them to take out execution of the decree the decree-holders applied for a copy of the decree-sheet from the Court of the Sub-Judge, Reasi. The decree-sheet mentioned the amount of costs as Rs. 90/-. The copy of t...
Additional Commissioner of Income-tax, Etc. Vs. Sadiq Ali and Bros.
Court: Jammu and Kashmir
Decided on: Apr-12-1973
Reported in: [1973]92ITR276(J& K)
S.M.F. Ali, C.J. 1. This reference which originally arose out of two cases before the Tribunal was consolidated into one and, therefore, one reference has been made by the Tribunal to this court. The reference has been made by the Tribunal at the instance of the Additional Commissioner of Income-tax, Patiala, and arises out of the order of the Tribunal dated June 11, 1971, passed in I.T.As Nos. 459 and 460 of 1969-70.2. The facts giving rise to this reference may be summarized as follows. The assessee, Messrs. Sadiq Ali & Bros., is a registered firm with its headquarters at Srinagar and branch at Bombay and deals in Kashmir Arts goods. The firm consists of nine partners. The assessment relates to the accounting years ending March 31, 1964, and March 31, 1965, i.e., assessment years 1964-65 and 1965-66. For these years the assessee filed its return declaring income of Rs. 27,293 for the assessment year 1964-65 and Rs. 54,595 for the assessment year 1965-66. In connection with the return...
Additional Commissioner of Income-tax, Etc. Vs. Maharaj Kumar Vikramad ...
Court: Jammu and Kashmir
Decided on: Apr-12-1973
Reported in: [1973]92ITR553(J& K)
Ali, C.J. 1. These two references have been made by the Income-tax Appellate Tribunal, Chandigarh Bench (Camp Srinagar), and arises in the following circumstances.2. Reference No. 3 of 1972 relates to the assessment of Maharajkumar Vikramaditya Singh, the minor son of Dr. Karan Singh. Reference No, 6 of 1972 relates to the assessment of the income of Maharani Yashorajya Lakshmi, wife of Dr. Karan Singh. Both the assessees are individuals having their separate income from properties and other sources and their incomes have been assessed separate from that of Dr. Karan Singh.3. The assessment which is the subject-matter of the two references pertained to the assessment years 1968-69 and 1969-70, for which the accounting years ended on March 31, 1968, and March 31, 1969. The assessee, Maharani Yashorajya Lakshrai, filed her returns for both these years declaring incomes from property and interest at Rs. 71,919 and Rs. 89,420, respectively. In her return the assessee claimed collection cha...
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