Orissa Court September 1970 Judgments
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Gourishankar Vs. Certificate Officer, Bhadrak, and Others.
Court: Orissa
Decided on: Sep-08-1970
Reported in: [1971]82ITR955(Orissa)
G. K. MISRA J. - The petitioner is a partner of the registered firm, M/s. Gourishankar Sriram at Bhadrak. For the assessment years 1965-66, 1966-67 and 1967-68 the petitioner was assessed under the Income-tax Act, 1961 (43 of 1961) (herein after to be referred to as 'the 1961 Act'), and demands were raised against the firm and its partners. Being aggrieved by the orders of assessment the petitioner preferred appeals which are pending. Notwithstanding the pendency of the appeals, the Income-tax Officer, Ward 'A', Baripada, sent a certificate for realisation of the dues to the Certificate Officer, Bhadrak (opposite party No. 1), who started a proceeding under the Orissa Public Demands Recovery Act, 1962 (1 of 1963) (hereinafter to be referred to as 'the 1963 Act'). Notice under section 6 of that Act was issued. The petitioner raised an objection that the tax dues cannot be recovered under the 1963 Act which was no longer applicable to realisation of income-tax dues after the passing of t...
Dulal Chand Pramanick Vs. Commissioner of Income-tax and anr.
Court: Orissa
Decided on: Sep-01-1970
Reported in: [1972]84ITR720(Orissa); (1971)ILLJ48Ori
G.K. Misra, C.J.1. Though a large many facts were pleaded in the writ application, it is not necessary to mention them in detail as the point arising in the case lies in a narrow compass. The short point is that the Commissioner of Income-tax while hearing the revision did not give an opportunity to the party of being heard. The correct facts are given in paragraph 8 of the counter-affidavit filed on behalf of the Commissioner of Income-tax. It is stated that a letter was sent to the petitioner on 19th of September, 1969, requesting him to make written submissions in support of the grounds taken by him in the revision application. The petitioner did not respond to that letter. A second letter was, therefore, sent to him on 28th of January, 1970, calling upon him to support his grounds by written submissions. The petitioner sent written submissions in a letter despatched on 30th of January, 1970. The Commissioner of Income-tax disposed of the revision application after having taken into...
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