Court : Kolkata
Reported in : (2000)2CALLT208(HC),[2000(87)FLR162],2000LabIC1536
..... by the legislature, the same may be supplied by the executive government.23. in surajtnull nagarmull v. commissioner of income tax, reported in : air1961cal578 , a special bench of this court was considering the provisions of section 37 of the income tax act, 1922 which authorised any income tax officer specially authorised by the commissioner to do certain things 'subject to any rules made in this behalf.' no ..... rule was made and the special bench held that doing of the acts as mentioned in the said section by the income tax officer is permissible even without any rules. this judgment takes us to nowhere. by section 37 of the income tax act, 1922 certain powers to do certain acts had been conferred. by using the words 'subject to any rules made in this .....
Tag this Judgment!Court : Kolkata
Reported in : (1975)2CompLJ87(Cal),[1978]114ITR487(Cal)
..... referred to the decision of the supreme court in builders supply corporation v. union of india : [1965]56itr91(sc) , where priority of state dues like arrears of income-tax over the private debts of the assessee is recognised. relying on the said decisions, mr. chakraborty submitted that the present application must be held to be maintainable andas all ..... taxing statute. 'in a taxing act one has to look merely at what is clearly said. there is no room for any intendment. there is no equity about a tax. there is no presumption as to a tax. nothing to be read in, nothing is to be implied. one can only look fairly at the language used.' see law and practice of income-tax ..... the death of the deceased, shall be a first charge on the immovable property so passing (including agricultural land) in whomsoever it may vest on his death after the debts and incumbrances allowable under part vi of this act; and any private transfer or delivery of such property shall be void against any claim in respect of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal423,59CWN701
..... save those expressly conferred and limited by sections 230 and 232(2) of the indian companies act. it expressed also the view that the indian law on this point was the same as the english law. it was said there that where the arrears of income-tax were in respect of assessment made after the winding up order against the company, the crown ..... could not even claim the limited priority given in section 230 of the indian companies act and could only rank as an ordinary un-secured creditor. this decision of the .....
Tag this Judgment!Court : Kolkata
Reported in : [1987]164ITR48(Cal)
..... her interest in the estate of jaladhilal roy, the predeceased son, was not accepted by the appellate controller.13. the accountable person preferred a further appeal to the income-tax appellate tribunal from the order of the appellate controller. it was contended before the tribunal that the deceased succeeded to an estate which was subject to a charge created ..... v. kancharla kesava rao : [1973]89itr261(sc) , where the supreme court construed the meaning of the expression 'disposition' occurring in section 2(xx)(iv) of the gift-tax act. construing the said section, the supreme court observed that the word 'disposition' meant that it was one of the modes of transfer of property. it was held that partition in ..... a hindu undivided family could not be considered to be a disposition within the meaning of the said section of the gift-tax act. the supreme court said that the word 'disposition' should also be construed in a similar manner in section 24 of the estate duty .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1942Cal268
..... been repeatedly said that decisions of english income tax cases are not precedents under the indian income-tax act. it has been pointed out many times that the indian income-tax act is different from the english income-tax act in wording and effect. the present case must be decided on the wording of the indian income-tax act alone taken as a whole. it must ..... prevent the provisions as to carrying forward continuing to be effective after a person in the words of rule 11 'succeeds to the trade.' under the income-tax act the situation is different inasmuch as the allowances must be directly connected with the assessee before the proviso can have any application. i formally concur in the ..... call the bengal company. it is common ground that the assessee succeeded to the business of the bengal company within the meaning of section 26(2), income-tax act, 1922 (as that section stood before the recent amendment) on 3rd december 1936.23. the transfer was in terms of an agreement in writing dated 8th .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal569
..... in which, and the precise purpose for which, the solenama was filed in that case might have been elucidated by production of the relevant documents from the income-tax office. as these documents are confidential and the defendant could not obtain copies himself he offered to pay the plaintiff all necessary costs if she would take out ..... sub-registrar in the discharge of his official duty and we think that the court is entitled to presume its correctness in accordance with the usual presumption that official acts are regularly performed. we have therefore no doubt that ex. g was properly admitted and properly given full weight. the original power, it may be remarked, ..... opinion, the payments can only be explained on the footing that they were made under the solenama; they thus furnish additional evidence that the solenama was being acted upon by both parties at this time.11. another important piece of evidence which goes to show that the plaintiff-appellant was aware of the solenama is the .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)3CALLT348(HC)
..... notice must not be less than three months.'121. the apex court in that case, however, was considering the provisions of section 6(2} of bengal finance (sales tax) act, 194j and the notification issued thereunder, and as such the said construction was made in favour of the assessee and against the revenue. however, it may be noted ..... regard the right of an accused in the later case; the apex courl was concerned with a surrender by a tenant in terms of the provision of bombay tenancy & agricultural lands rules.128. on the other hand, in ganesh prasad sah kesari and anr. v. lakshmi narayan gupta reported in : [1985]3scr825 while interpreting section 11a of ..... by justice g.rsingh. 51h edn., p. 240 which is in the following terms:--'but the principle is not without exception section 256 of the government of india act, 1935, was construed by the federal courl as directory though worded in the negative form. directions relating to solemnization of marriages though using negative words have been .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT133(HC),[1992]195ITR39(Cal)
..... judgment in sudhindra coomar v. monmohini coomar : [1983]143itr264(cal) in which the division bench presided over by anil kumar sen )., while interpreting the provisions of section 281a of the income-tax act, has observed that such a suit by the legal representatives of the person claiming to be the real owner will not attract section 281a of the ..... income-tax act.10. on considering the above decision of the division bench, we are of the view that section 281a did not prohibit the benami transactionabsolutely nor did it constitute any ..... division bench have observed that the legal representatives of the alleged real owner can maintain a suit and, in such case, section 281a of the income-tax act will not be attracted. but, when section 4 clearly prohibits a suit by the real owner or by anybody on behalf of the real owner including his legal representatives .....
Tag this Judgment!Court : Kolkata
Reported in : 1997CriLJ3210
..... in that case is that the additional collector in exercise of the powers conferred on him under the provisions of u.p. agricultural income tax act, 1948 assessed one vijay anand to agricultural income-tax. the said vijay anand then moved a writ petition for quashing the said order on the ground that the additional collector ..... had no jurisdiction to make the assessment. the high court allowed the writ petition quashing the said assessment. subsequently certain new provisions were enacted by an amending act, namely, the u.p. act ..... which was however allegedly dismissed on the ground of maintainability. ultimately the dispute was referred to the industrial tribunal under the industrial disputes act. during the continuance of the proceedings before the industrial tribunal the applicant filed an application for interim relief. the learned judge, second .....
Tag this Judgment!Court : Kolkata
Reported in : [2008]143CompCas837(Cal)
..... or decided by the tribunal that could be held to arise out of its order.63. it is to be noted that the provisions in section 66(1) of the income-tax act, 1922, conferred on the assessee and the commissioner a right to apply to the tribunal in the prescribed form to refer any question of law arising out of its ..... . scindia steam navigation co. ltd. : [1961]42itr589(sc) .62. in that, while deciding the question whether in a reference under section 66 of the income-tax act, 1922, the high court could consider a question which had not been raised before the tribunal or dealt with by the tribunal in its order, even though it would ..... the hpl being in the nature of a quasi partnership the petitioners therein were entitled to seek application of the doctrine of legitimate expectation in the context of oppressive act or acts of the gowb and the wbidc leading to frustration of assurances and commitments given by the agreements for giving management control of the hpl to the chatterjee group, the .....
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