Court : Delhi
Reported in : 5(1969)DLT191
..... the entire territory of the state, but no alteration was made in the territorial operation of bhopal act ix of 1953. the net effect of all this was that in the constituent regions the bhopal state agricultural income-tax act 1953, continued in force while in the remaining territory of the state of madhya pradesh there was ..... no law providing for levy of tax on agicultural income. this law was attacked as vocative of article 14 of the constitution.the argument ..... is infringement of article 14 of the constitution is advanced on the sole ground that in the reorgainsed state of madhya pradesh formed under the states reorganisation act. 1956. agricultural income-tax is levied within the territory of the former state of bhopal and nto in the rest of the territories of madhya pradesh. prima faice, a .....
Tag this Judgment!Court : Delhi
Reported in : ILR1968Delhi470; [1970]77ITR802(Delhi)
..... petitions have been filed to quash the several ntoices dated 23rd march, 1962, issued by respondent no. 3 under section 34(1)(a) of the indian income-tax act, 1922, for reopening assessments for the assessment years 1942-43 to 1953-54, and also for prohibiting the respondents fromproceeding further with assessment proceedings in pursuance ..... ntoices which were sent by registered acknowledgment due post were received by the petitioners on 11th april, 1962, i.e., after the commencement of the income-tax act, 1961. in so far as the ntoices sent by messenger are concerned, the petitioners deny service thereof while it is the case of the respondents ..... the petitioners, 'valuable' agricultural and forest lands as also buildings and equipments, kolhus and crushers, etc., appurtenant thereto. the land that was sold measured about 8,000 and odd nalies. it is alleged by the respondents that some time thereafter specific information came to the ntoice of the income-tax officer via theminister for home .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi687; [1969]74ITR808(Delhi)
..... to classify is of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways. (seek hading sham bhat v. agricultural income-tax officer, kassaragod and another. (21) keeping the above principles in view, we find no violation of article 14 by enactment of the provisions of clause (g) ..... of sub-section (2) of section 297 and sub-section (2) of section 271 of act of 1961. the three authorities under the income-tax act-the income-tax officer, the appellate assistant commissioner and the appellate tribunal-are creatures of the act and have to function there under. the question of the virus of any provision of law, under ..... the remedy of the petitioners, in case they are aggrieved with the order imposing penalty, is to seek redress through the hierarchy of tribunals created by the income-tax act. in this connection we find that the petitioners, while assailing the order dated november 19, 1966 imposing penalty, has challenged the virus of clause (g) .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi1099
..... 'so as to adapt the same' to local conditions.' dealing with the extension application of the bombay debtors' relief act to delhi, the learned chief justice observed : 'the bombay act limits its application to poor agriculturists whose agricultural income is less than rs. 500.00. under the power of modification conferred on it by the delhi laws ..... rao v. union territory of pondicherry, (3), it was held by the majority that the pondicherry general sales tax act, which extended the madras general sales tax act as it stood immediately before the date on which the pondicherry act would be brought into force in the territory of pondicherry, was void and still-born because the pondicherry legislature ..... the statute was passed by parliament. on the facts it was found that there had been no modification by the central government of the bengal finance (sales tax) act in its applicability to delhi. the above case was decided on its own facts and the dictum laid down in it does to, in our opinion, .....
Tag this Judgment!Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... of determination of market value is part of procedure which should be in accordance with law and he referred to sections 277 and 295 of the income-tax act, 1961, and the income-tax (seventh amendment) rules, 1986, and submitted that if the procedure is not in accordance with law, the ultimate order is vitiated and it is ..... such transactions are governed by business prudence and are not influenced by any extraneous considerations. exception, however, is made only under section 269ud of the income-tax act where such transactions are made between the relatives on account of natural love and affection.'the appropriate authority had completely ignored the realities of situation.regarding the ..... but on that account alone it cannot be struck down as invalid. the courts cannot, as pointed out by the united states supreme court in secretary of agriculture v. central reig refining co. [1950] 94 l ed. 381, be converted into tribunals for relief from such crudities and inequities. there may even be .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi143
..... president. in shankari parshad v. union of india, air 1951 sc 458 in paragraph (11), the adaptation of article 368 made by the president acting under article 392 was upheld. in the commr. of income-tax v. dewan bahadur ramgopal mills ltd., : [1961]41itr280(sc) , paragraph (8) the removal of difficulties order, 1`950 made under ..... decision of the court of appeal was affirmed by the house of lords in hardwick game farm v. suffolk agricultural poultry producers association, (1968) 3 wlr 110, when lord guest at page 162 of the report observed as follows:-'the essential difference between the pheasants involved ..... he called 'subjecting the english language and more particularly a simple english phrase to this kind of process of philology and semasiology'. in hardwick game farm v. suffolk agricultural poultry producers association, (1966) 1 wlr 287, the ordinary meanign of the word 'poultry' was held to exclude pheasants by the court of appeal. the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi544; [1971]79ITR196(Delhi)
..... to the tribunal the assessment was upheld. thereupon the assessed moved the tribunal to state a case to the high court under section 66(1) of the indian income-tax act of 1922, which it had done and the following question has been referred: 'whetheron the facts and circumstances of the case the sum of rs. 7 lakhs ..... (15) we were then referred to another decision of the madras high court in janab abubucker salt v. commissioner of income-tax, madras : [1962]45itr37(mad) . in this case there was apurchase and re-sale of agricultural land. the onus on the revenue to prove that a particular transaction amounts to be an adventure in the nature of trade ..... 16) mr. gokhale also referred to a decision of the bombay high court in bhogilal h. patel v. commissioner of income-tax (central) bombay : [1969]74itr692(bom) . this was also a case where the assessed who was an agriculturist businessman acquired two agricultural plots but later sold them at some profit and the gain thus made was sought to be .....
Tag this Judgment!Court : Delhi
Reported in : 7(1971)DLT64
..... of the said khasra number with the trees thereon. as held in pavadai pathan and another v. ramaswami chetin and commissisner of income-tax weft bengal calcutta v. bonoy kumar sahas roy, the term 'agriculture' is of wide connotation and includes land with trees planted thereon, it is in the evidence of the mali that the said ..... of village chharabra, tehsil kasumpti, mahasu district, himachal pradesh under section 104 read with section 12 of the himachal pradesh abolition of big landed estates and land reforms act, 1953 (act no. 15 of 1954), against the order of the district judge, mahasu, dated, september 3, 1968, whereby he couarmed the order of the compensation officer, mahasu ..... second appeal is as to whether the appellant is entitled to the grant of proprietary rights in respect of the suit property. section 11(1) of the act provides that - 'notwithstanding-anylaw, custom or contract a tenant other than a sub-tenant shall, on application made to the compensation officer at any time after .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi727; [1972]84ITR376(Delhi)
..... commissioner having declined to withdraw the notice, the present petition has been filed by the petitioner for a direction that the notice issued by the additional commissioner of income-tax under section 263 of the income-tax act, 1961 should be quashed and that the said respondent be prohibited from proceeding under that section. (10) on behalf of the respondents an affidavit has been filed ..... the society who were engaged in agricultural operations. it was also stated in that letter that the provisions of section 81(1)(c) or section 83 could not be invoked to claim exemption. (7) by letter dated 20-7-1970 the petitioner reiterated the facts and claimed that the entire income was exempt from income-tax. jurisdiction of the income-tax officer to make any inquiry .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi507; [1972]84ITR780(Delhi)
..... of renunciation and not transfer and that it was in the case of transfer only that the provisions of section 16(3) (a) (iv) of the indian income tax act, 1922 and section 64 of the income-tax act, 1961 applied. it was next contended that the dividends in question were earned on account of the investment made by the said minor daughters and not by ..... those companies was exempt from lax as agricultural income. the assessed claimed that the 60 per cent of the dividend-income received by her on her shares in those companies was also exempt from tax as agricultural income. her contention was rejected and it was held that the dividend-income received by the assessed was not agricultural income but was income assessable under section 12. (22) the next contention urged .....
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