Judgment Search Results Home > Cases Phrase: assessment year Sorted by: old Page 1 of about 428,979 results (0.483 seconds)

Radha Prosad Singh Vs. Bal Kowar Koeri

Court : Kolkata

Reported in : (1890)ILR17Cal727

..... the old regulations-arbitrary, in the sense that they were unauthorized by law-indefinite, in the sense that, though levied in a certain proportion to and upon the original assessment or asul land tax, there was no definite rule guiding the zemindar in fixing the proportion they bore to the produce of the land, nor any rule prescribed for limiting ..... assessment of land revenue was the right of the government alone, and as a fact the government, when in full vigour, supervised the assessment year by year ..... . section 50 runs as follows:that whereas notwithstanding the orders of government in the year 1772, prohibiting the imposition of mahtut or assessment, under the names of mangan, hauldauri, moracha, bazee jama, or sood, or any other new articles of taxation, various taxes ..... the year 1772 (14th may) a regulation3 was passed, whereby it was declared that a settlement should be made for five years; that the farmers should not receive larger rents from the ryots than the stipulated amount of the pottahs; that the payments made by the farmers to government should, in like manner, be ascertained and established; and that no mahtuts or ..... 20).94. subsequently in the year 1787 (8th june), another regulation4 was passed, by the 50th article of which it was declared that, whereas, notwithstanding the orders of government in 1772 prohibiting the imposition of mahtut or assessment, various taxes had since been imposed, the collector should be enjoined to enforce that article, and that if any .....

The Commissioner of Income-tax Vs. Sheikh Abdul Kadir Marakayar and Co ...

Court : Chennai

Reported in : AIR1928Mad257; 108Ind.Cas.73; (1928)54MLJ298

..... sheikh abdul khader marakayar and company who were liable to pay income-tax for the assessment year 1923-24 based on the accounts for the year 1922-23 escaped income-tax on a portion of their income by reason of certain sources of their income being withheld. ..... if by the expression ' assessment more than an year old' is meant re-assessment proceedings under section 34 after the end of the year following the year of assessment, then proceedings by way of re-assessment under section 34 are not clearly open to the commissioner. ..... if ex concessis there had been no valid service of notice of re-assessment within the year prescribed by section 34 and therefore the income-tax officer had no power to re-assess after the expiry of one year, it seems impossible to agree to the contention that under section 33 exercising the powers of revision the commissioner could do what the income-tax officer could not possibly have done. ..... the question then resolves itself into whether in the absence of service of notice within the year as indicated in section 34, it is open to the commissioner to serve another notice after the lapse of the year and seek to re-assess the parties. ..... the power to re-assess is given expressly only by section 34 and that section prescribes the condition precedent to any such valid re-assessment, the condition precedent being service within one year of a proper notice on the assessee giving notice of the intention on the part of the income-tax officer to re-assess. .....

Wilbur Vs. Krushnic

Court : US Supreme Court

..... a writ of mandamus should issue directing a disposal of the application for patent on its merits, unaffected by the temporary default in the performance of assessment labor for the assessment year 1920, and that further proceedings be in conformity with the views expressed in this opinion as to the proper interpretation and application of the excepting clause of the leasing act of february 25, 1920 and of 2324, revised statutes of the ..... ," and declares that they may be perfected under such laws, the owner of an oil shale placer claim which was valid at the date of the act but upon which no labor was performed for the assessment year in which the act was passed, "maintains" the claim by resuming work thereon in a subsequent year, unless at least some form of challenge on behalf of the united states to the valid existence of the claim has intervened. p. ..... 3, and, during and for the assessment year 1921, performed thereon assessment labor of an admitted value of more than $100, and continued to perform labor and make improvements on the claim until the aggregate value exceeded $500. ..... the writ of mandamus in this case should direct a disposal of the application for patent on its merits, unaffected by the temporary default in performance of assessment labor for the year 1920, and that further proceedings be in conformity with the views expressed in this opinion as to the proper interpretation and application of the excepting clause in the leasing act, and of rev.stats. .....

In Re: Baldeodas Rameswar

Court : Kolkata

Reported in : AIR1931Cal761

..... 4,80,373 on the ground that the same had proved bad in the previous year although the asseesee 1, wrote off the same as bad debt in the assessment year in question and although in the previous year the assessee had reasonable expectation to receive some payment from the official assignee and (2) whether the learned assistant commissioner was justified in law in upholding the decision of the income-tax officer in adding back a ..... present case, who is to show that-it being the common ground that no interest had boon assessed to tax so far as the accounting year 1981-82 is concerned further, the assessees have argued that in as much as an assessment had already been made in respect of the previous accounting year under section 3d, it must be taken that all income which had accrued and had escaped assessment had been assessed to tax and that therefore it must be held as a matter of law that this sum ..... 6 of the petition; or, in other words, is the income-tax officer legally entitled to disallow the claim for interest in view of the fact that the assessee had been assessed in the previous year under section 23 (4) of the act, and under section 34 of the act, in which income and all income which had escaped assessment in the opinion of the income-tax officer were assessed including income from interest on debts which proved bad ?2. .....

In Re: L.C. De Souza

Court : Allahabad

Reported in : AIR1932All374

..... the income-tax officer of cawnpore issued, by means of registered post, acknowledgment due, a notice under section 22(2) requiring him to submit by 2nd july or within 30 days of the service of the notice, a return of the income for the assessment year 1930-31. ..... as regards costs of this reference, the assessee must ay the same, and we assess the fees of the learned government advocate at rs. ..... as no compliance had been made of the notice issued, an assessment was made on mr. l.c. ..... de souza, when a notice of demand was served on him, made an application under section 27, income-tax act, to have the assessment revised. .....

In Re: L.C. Desouza

Court : Allahabad

Reported in : 138Ind.Cas.70

..... , 1930, the income tax officer of gawnpore, issued, by means of registered post, acknowledgment due a notice under section 22(2) requiring him to submit by july 2 or within 30 days of the service of the notice, a return of the income for the assessment year 1930-1931 this notice was not complied with, although it was delivered by the postal peon to the assessee's son, mr. j. ..... the commissioner of income tax has stated the following question for our answer:in the circumstances of this case, did the fact that the postal acknowledgment receipt was signed by the assesses son who was a minor, and signed without stating the name of the addressee for whom he purported to sign, vitiate the service of the notice under section 22 (2) which was issued by registered post?6. ..... as regards costs of this reference, the assessee must pay the same, and we assess the fees of the learned government advocate at rs. ..... as no compliance had been made of the notices issued, an assessment was made on mr. l.c. ..... desouza when a notice of demand was served on him made an application under section 27 of the income tax act to have the assessment revised. .....

In Re: Burn and Co.

Court : Kolkata

Reported in : AIR1934Cal515,150Ind.Cas.404

..... the year 1928-29 was the assessment year or, as we may call it, the tax year, and the year 1929-30 was the 'corrective' year, so that as regards the assessment for the year 1928-29 the income-tax authorities would merely have had time up to 31st march 1930, within which to take proceedings under section 34, supposing always that the income of messrs. ..... it may perhaps not inaptly be said that, in relation to the assessment year 1928-29 the year 1929-30 was as it were an 'annus poenitentiae' available to the income-tax authorities. mr. ..... to deliver to the income-tax officer, not later than the 5th may 1931, or within 30 days of the receipt of the notice, a return of their income from all sources which were assessable for the year ending the 31st march 1929, was in form a good notice, and otherwise, even if it were, whether it nevertheless constituted a valid notice under section 34 of the act. ..... section 34 reads as follows:if, for any reason, income, profits or gains chargeable to income-tax has escaped assessment in any year or has been assessed at too low a rate, the income-tax officer may, at any time within one year of the end of that year, serve on the person liable to pay tax on such income, profits or gains, or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub .....

In the Matter of Messrs. Burn and Co.

Court : Kolkata

Reported in : [1934]2ITR30(Cal)

..... the year 1928-29 was the assessment year or as we may call it, the tax year and the year 1929-30 was the 'corrective' year so that as regards the assessment for the year 1928-29 the income-tax authorities would merely have had time up to 31st march, 1930, within which to take proceedings under section 34; supposing always ..... it may perhaps not inaptly be said that in relation to the assessment year 1928-29 the year 1929-30 was, as it were, an annus poenitentiae available to the ..... to the income-tax officer not later than the 5th may, 1931, or within 30 days of the receipt of the notice a return of their income from all sources which were assessable for the year ending the 31st march, 1929, was in form a good notice, and otherwise, even if it were, whether it nevertheless constituted a valid notice under section 34 of the act. ..... section 34 reads as follows :- 'if for any reason income, profits or gains chargeable to income-tax has escaped assessment in any year or has been assessed at too low a rate, the income tax officer may, at any time within one year of the end of that year, serve on the person liable to pay tax on such income, profits or gains, or in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be ..... tax in his statement of the case has set out certain dates in connection with the assessments of the two years out of which these questions arise and it may perhaps be desirable that we should here reproduce .....

The Maharajadhiraj of Darbhanga Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1934)36BOMLR972

..... moreover, the contention that the business had been closed on the death of the late maharajadhiraj was not made at the time during the assessment proceedings, which were not completed until the 27th march, 1930, while the decease of the late maharajadhiraj occurred on the 3rd july, 1929, but the contention was first put forward ..... the sub section in question provides that:--where, at the time of making an assessment under section 23, it is found that the person carrying on any business, profession or vocation has been succeeded in such capacity by another person, the assessment shall be made on such person succeeding, as if he had been carrying on the business, profession or ..... if that be so, the words 'at the time of making the assessment' mean in the course of the process of assessment and inasmuch as in the present case a notice was duly served on the late maharajadhiraj the process of assessment had begun and it would be impossible to say that the event had not occurred which enabled the tax officer to find, if the facts justified the finding, that the person on ..... the return required was for the year, april 1, 1929, to march 31, 1930 ; but that return should have been based upon the income of the previous year, that is to say, in this particular case, the income for the year commencing october 1, 1927, and ending september 30, 1928, that being the fasli year which governed the making up of accounts of the ..... year, and as if he had received the whole of the profits for that year .....

In Re: Ratan Chand Lallu Mal

Court : Allahabad

Reported in : AIR1936All279; 163Ind.Cas.324

..... in the present case it is common ground that no fresh allocations were made by the assessee either in the assessment year or in the previous year and as the learned commissioner says, 'the accounts had always been cast on what was known as the cash basis. ..... the only question is whether the transaction having been closed in the assessment year it is possible for the authorities to take into consideration the receipts not only of the previous year, but also those of years anterior to the previous year on the ground that they were in the nature of open receipts. ..... it is also not necessary to state the circumstances under which the income-tax officer, when dealing with the assessment year 1931-32, came to realise that certain income received by the assessee from mr. ..... khanna after 9th september 1927 till we come to the assessment year 1931-32 which relates to the income received in the previous year 1929-30 corresponding to kuar 1986 to kuar 1987, because the income received after 9th september 1927 is not to be considered in connexion with the answer to question no. (1) ..... it is clear that the assessment year being 1931-32 the income of the previous year 1930-31 ought to be ordinarily taken into consideration and the payments made or income received from november 1923 to september 1927 would be beyond the scope of assessment, but it is the case for the department that under the peculiar circumstances of this case the above income made in those years can also be taken into consideration.3 .....