Court : Gujarat
Decided on : Sep-24-1973
Reported in : [1974]97ITR575(Guj)
..... under the proviso or not moreover, a proviso similar to the proviso with which we are concerned in this reference was added to section 14 (3) of the 1922 act by finance act, 1960, whereas the allahabad high court in u. p. co-operative bank ltd. v. commissioner of income-tax was concerned with the question of exemption of receipts ..... the income-tax officer. the society took the matter in further appeal to the tribunal and claimed exemption for the said receipts under section 81(i)(c) of the aforesaid act. the tribunal held, having regard to three facts, namely, (i) receipts from members only, (ii) general market for ginning and pressing cotton only, and (iii) no evidence ..... pressing activities. it was claimed on behalf of the assessee that they were all exempt as the claim would come within section 81(i)(c) of the income-tax act (as it existed then). the income-tax officer, however, was of the opinion that the activity of ginning and pressing would not come within any of the exemption .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-06-1973
Reported in : [1975]101ITR46(Guj)
..... ., since we find that the petitioner should succeed in his first prayer on the question whether the matter would be governed by sections 17and 29 of the indian limitation act. 13. we thus find that the petitioner succeeds in obtaining the first relief claimed by it. on the second relief, the learned advocate for the parties addressed to ..... not yet expired when he moved the commissioner by preferring revision applications. but it cannot be said that the revision proceeding under section 33a and/or 264 of the acts of 1922 and 1961 were inappropriate because under these sections the commissioner has got wide power to pass such orders as he thinks fit. therefore, it cannot be ..... the very inception and since the said assessments were the result of a mistake of law common to both the parties, provisions of section 72 of the indian contract act apply and, therefore, the tax recovery under the said mistake of law should be refunded back to it. 5. taking the first contention of the petitioner for our .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-06-1973
Reported in : [1974]96ITR185(Guj)
..... registered in the name of the assessee. this view was taken by the division bench because the legislature had used two different expressions in the provisions of the wealth-tax act, namely, 'belonging to' and 'held', and this deliberate use of two different expressions clearly indicated that the legislature intended to use them in different senses and the word 'held' ..... opinion turns on the true interpretation of sub-section (1) of section 21, which reads as follows : '21. (1) in the case of assets chargeable to tax under this act which are held by a court of wards or an administrator-general or an official trustee or any receiver or manager or any other person, by whatever name called, appointed ..... rs. 4,61,000 transferred to the name of mane kshah and his wife not assets held by a trustee with in the meaning of section 21(1) of the act (2) whether the tribunal was right in holding that the securities of the face value of rs. 4,61,000 transferred to the name of the assessee, nadirshah, and .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-05-1973
Reported in : AIR1974Raj21; 1973()WLN657
..... the zamindar gave notice to terminate the tenancy. the tenant pleaded that he was an occupancv tenant and consequently could not be evicted under the terms at the bengal rent act. when the case went to the privy council previous judgment was sought to be used. in that judgment certain findings were against the defendants. in that connection their lordships ..... . i may read the section;'section 28. enforcement of and appeal from, decrees and orders. all decrees and orders made by the court in any proceeding under this act shall be enforced in like manner as the decrees and orders of the court made in the exercise of the original civil jurisdiction are enforced, and may be appealed from ..... that there shall be no appeal on the subject of costs only'. this section, no doubt, makes all the decrees and orders made by the court under the act appealable in the like manner as they would be under the law for the time being in force. the present order dismissing the petition under section 9 is not a .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-10-1973
Reported in : AIR1973Raj345; 1973()WLN278
..... lordships considered the question whether under section 6 no decree would be passed granting possession to the landlord if the tenant fulfilled the conditions mentioned in the act. their lordships added that the point of time when the sub-section would operate is when the decree for recovery of possession will have to be passed. 8. ..... here. 7. in air 1961 sc 1596, their lordships pointed out that the proviso added to section 50 of the bombay rents. hotel and lodging house rates control act, 1947 could not be used to decide whether section 12 was retrospective. they pointed out that the section was prospective in part. in the light of that their ..... of the decree. in other words, subsequent events have to be taken due note of inasmuch as section 13 of the rajasthan premises (control of rent and eviction) act, 1950, prohibited the court from passing any decree for eviction unless it was satisfied that the tenant has built a suitable residence. in the present case according to learned .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-18-1973
Reported in : [1974]97ITR334(Bom)
..... to the list of amounts which are declared as not deductible, the deduction claimed cannot be allowed and section 4 of the income-tax (amendment) act, 1972 (act no. 41 of 1972), makes the insertion of the amended provision operative with retrospective effect from the assessment year commencing from 1st day of april, ..... contingency reserve were the income of the assessee?' '(5) whether, having regard to the provisions of the electricity (supply) act, 1948, and the provisions of the 6th schedule thereto, the amounts respectively credited to the consumer' benefit reserve, the tariffs and dividends control reserve and the ..... bar and these questions could be considered together. these questions run as follows : '(4) whether, having regard to the provisions of the electricity (supply) act, 1948, and the provisions of the 6th schedule thereto, the amounts respectively credited to the consumers' benefit reserve, the tariffs and dividends control reserve and .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-22-1973
Reported in : 1980CENCUS242D
..... whether the presence of an assessee in the taxable territories during certain period was an occasional or casual visit as contemplated by section 4a(a)(iii) of the income-tax act, 1922, was held to be on the assessee. it is, however, clear from the provisions of the said sub-clause (iii) of section 4a(a) that the fact ..... night of february 1961 and, therefore, the only question whether the said product can be said to be manufactured thereafter as contemplated by section 2(f) of the said act. for this purpose it was incumbent on the respondents to show that the processes of pulverisation and/or blending are necessary to complete the manufacture of such varieties of products ..... such dyes in lump or crystal form is not known in the market, and therefore, are not manufactured as contemplated by section 2(f) of the central excises and salt act, 1944 (see supreme court case of south bihar sugar mills ltd. and another v. union of india (supra). in that case it was argued that the proportion of carbon .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-05-1973
Reported in : AIR1973All445
..... gives finality, such a provision does not exclude cases where the provisions of the particular statute have not been complied with or the tribunal has not acted in conformity with the fundamental principles of judicial procedure ......... accordingly a determination by a tribunal of a question other than the one which the statute directs ..... is subject to two exceptions, firstly, where the provisions of the particular statute have not been complied with, and secondly, where the tribunal has not acted in conformity with the fundamental principles of judicial procedure. the supreme court did not say that the jurisdiction of the civil court was not barred also ..... moved an application for permission to file a suit for ejectment under section 3 of the u. p. (temporary) control of rent and eviction act (hereinafter called the act) which permission was granted by the rent control and eviction officer. this permission was set aside by the commissioner in revision; whereupon the respondents filed .....
Tag this Judgment!Court : Allahabad
Decided on : May-15-1973
Reported in : AIR1973All587
..... institution recognised by the board of high school and intermediate education u. p. according to chapter xvii regulation 2 of the regulations framed under the intermediate education act, the rules of education code of u. p. are to apply to all institutions recognised by the board in so far as they are not inconsistent with ..... teachers possessing one of the oriental qualifications, which included the acharya degree was rs. 175-10-215/eb-15-350. section 16-g of the intermediate education act as well as regulations framed thereunder came into force on the 18th february, 1959 and 24th november, 1959 respectively.it was only then that the services of ..... laid down the minimum qualifications for various categories of teachers who could be appointed to teach high school and intermediate classes.after the enforcement of the intermediate education act, respondent no. 3 sri jai ram pathak was fitted in the graduates grade applicable to the teachers appointed to teach high school classes. sri jai ram .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-27-1973
Reported in : [1975]98ITR474(MP); 1973MPLJ806
..... of two houses only, after the completion of the original assessment proceedings, the assessment was reopened and notices for reassessment under section 148 of the act were served on the assessee and, in response thereto, the assessee filed revised returns. during the course of the reassessment proceedings the income-tax officer ..... comply with notices, concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person--. ....... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such ..... comply with notices, concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person-- ...... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such .....
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