Court : Supreme Court of India
Decided on : Dec-03-1973
Reported in : AIR1974SC669; (1974)1SCC295; [1974]2SCR562; 1974(6)LC85(SC)
..... , issued by the regional transport authority, jaipur and countersigned by the regional transport authortiy, agra were cancelled under sub-section (2) of section 68f of the act.3. the appellants, who are bus operators of rajasthan, and some others thereupon filed petitions under articles 226 and 227 of the constitution to challenge the validity of ..... . notification dated december 4, 1961 was published in the u.p. gazette dated december 9, 1961 by the uttar pradesh government under section 68c of the act in respect of proposed scheme for providing state road transport passenger services on inter-state agra-dholpur route. according to the propose scheme, no persons other than ..... to as the act) for inter-state routes as a result of which private operators including those who had been granted permits by regional transport authorities of rajasthan were excluded from those routes has been called in question in civil appeals no. 1737-1745 of 1972 and civil appeals no. 1370 and 1871 of 1972 which .....
Tag this Judgment!Court : Delhi
Decided on : Feb-15-1973
Reported in : 9(1973)DLT242; 1973RLR479
..... the period of such limitation would be regarded as unduly delayed. the competent authority would have the discretion not to entertain a delayed application inasmuch as it is acting in exercise of inherent jurisdiction and not under any specific statutory provision. in exercising such discretion, the competent authority would have to further bear in mind whether setting ..... in writing, either grant or refuse to grant such permission.'(3) the respondent landlord shanti devi applied to the competent authority under section 19(2) of the slums act for permission to institute proceeding against her tenant mohinder singh for eveiction. the competent authority passed an order dated 23-rd august. 1969 granting such permission to the ..... parties involved. as was said by cairns, l.c., in rodger v. comptoird' escompte de paris (1871) l.r. 3 p.c. 465 one of the first and highest duties of all court is to take care that the act of the court does no injury to any of the suitors.'in jai berham's case, a sals .....
Tag this Judgment!Court : Delhi
Decided on : Dec-14-1973
Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)
..... the english decisions relied upon by the learned judges of the division bench.(22) is abbott's case (supra.), abbott purchased certain crown land in march 1871, under the provisions of the crown lands alienation act, 1861, and it was granted to him in fee simple. later, in november, 1873, he took up a conditional purchase of a certain .extent ..... passed ex parte. the transferee court accepted that contention and dismissed the execution petition on december 29, 1950. on april 1, 1951, the code of civil procedure (amendment) act. (act ii of 1951) came into force, and as a result of that amendment the indian code of civil procedure was extended to the former state of madhya bharat as well ..... documents.(62) in smt. rama gouri devi's case (supra), s. sarwar ali j. held that 'after the repeal of section 137 of the income-tax act, 1961, by act v of 1964, there cannot be any impediment in the way of a civil court in directing production of documents which were filed before an income-tax officer'. it .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-20-1973
Reported in : [1974]97ITR696(Bom)
Tulzapurkar, J. 1. Since we are of the view that the question raised and sought to be referred to this court by the income-tax department are questions of fact depending purely on appreciation of the evidence, we feel that the rule ought to be discharged. 2. The assessee, who is an acknowledged play-back singer, submitted her returns of income for the assessment years 1962-63, 1963-64 and 1964-65, disclosing professional receipts of Rs. 1,43,650, Rs. 1,38,251, and Rs. 1,19,850, respectively. The returns were principally based upon the diaries which were maintained by the assessee in which proper entries were made in respect of receipts received by her for the professional work done by her as a play-back singer. From the diaries, M/s. Ghanekar & Co., a firm of chartered accountants, used to write regular accounts. The assessee had produced confirmatory letters from all the producers regarding the correctness of payments shown to have been made by them. The Income-tax Officer came across...
Tag this Judgment!Court : Mumbai
Decided on : Mar-05-1973
Reported in : [1974]94ITR359(Bom)
kantawala, c.j.1. this is a reference under section 66(1), of the income-tax act, 1922, (hereinafter referred to as 'the act'), at the instance of the revenue. the question referred for our determination is : 'whether having regard to the terms of the constitution of the assessee-association, the properties of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-23-1973
Reported in : AIR1974SC1357a; [1973]92ITR576(SC); (1974)4SCC847
..... in the nature of mandamus, to the income-tax officer, circle-1, bangalore, to issue to her a tax clearance certificate under section 230(1) of the indian income-tax act, 1961. the respondent was the widow of one mr. j. sattlar, mr. sattlar and another person by name mr. k, s. gandhi were partners of a firm by name 'inka .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-19-1973
Reported in : [1974]94ITR85(Bom)
..... which arose to messrs. lichema. now, such income can only be assessed in the return of the assessee having regard to the provisions of section 9(1)(i) of the act. this section contains a deeming provision as regards the income deemed to accrue or arise in india. under sub-section (1)(i) 'all income accruing or arising, whether directly or .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-03-1973
Reported in : [1973]92ITR513(P& H)
B.S. Dhillon, J. 1. This judgment will dispose of Income-tax Reference No. 12 of 197?. 2. Briefly stated, the facts giving rise to this reference are that the petitioner-firm. Messrs. Mahavir Metal Works, Kapurthala, is engaged in the manufacture and sale of aluminium utensils with its head office at Kapurthala. This firm, apart from its branch at Delhi, had another branch at Trivandrum under the style of Kolpunj Enterprises where it was carrying on the business of manufacture and sale of Bandsaw Blades and wire netting. The petitioner-firm is alleged to have raised loans from some of the parties at Madras which were taken against hundis for a specified period. The branch of the petitioner-firm at Trivandrum was closed some time during August, 1963. In the course of assessment proceedings, for the assessment year 1964-65, the Income-tax Officer enquired from the petitioner-firm about these loans. The firm produced evidence in the form of hundis before the Income-tax Officer. The Income...
Tag this Judgment!Court : Chennai
Decided on : Mar-19-1973
Reported in : [1975]99ITR231(Mad)
..... profits of the firm in addition to the salary drawn by them, and that the said amount of remuneration has to be allowed under section 37 of the income-tax act, 1961, as having been wholly and exclusively incurred for the purposes of the business of the firm.4. the income-tax officer considered the above claim of the assessee in .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-23-1973
Reported in : [1974]95ITR411(Bom)
..... that year, the income-tax officer had determined the property income at rs. 12,320. it appears that, thereafter, the commissioner exercising his powers under section 33b of the act cancelled the said assessment and directed fresh assessment to be made. in order to understand the basis for this order and the fresh assessment a few facts may be stated ..... been made by the income-tax appellate tribunal, bombay bench 'a', under section 66(1) of the indian income-tax act, 1922. 2. the assessee is a hindu undivided family deriving income from property assessable under section 9 of the act. we are concerned with the assessment year 1958-59, the previous year being the year ended on 31st march, 1958. for .....
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