Court : Chennai
Decided on : Dec-09-1949
Reported in : AIR1950Mad781; [1950]18ITR320(Mad)
..... the income-tax officer having taken action within the period of four years of the end of that year, the assessment on the firm was justified under section 34, income-tax act. we do not think there is any room whatever for the argument advanced on behalf of the assessee that there has been no honest exercise of the ..... the profits of the partnership business carried on in ceylon. in the assessment year 1942-43 the firm was sought to be assessed as a resident under section 34 of the act on the ground that its income had escaped assessment for the previous assessment year 1941-42. it is contend-ed by the learned advocate for the assessee ..... talipatigala estate could be held to be controlled and managed in british india and is therefore resident and ordinarily resident in british india under section 4a,indian income-tax act? (2) whether the proceedings under section 34 could be initiated against a firm which was not assessed previously when one of the partners of the firm had been individually .....
Tag this Judgment!Court : Chennai
Decided on : Dec-09-1949
Reported in : AIR1950Mad730
..... shall be justified in accepting this distinction. the learned chief justice there states;'it is further argued that the fact that the decision of this judge is, by section 57 of the act (local boards act) and by the rules, final, precludes any revision. there is really no authority adduced in support of that preposition and, in my judgment, it would be quite ..... as against 459 secured by her closest competitor mr. damodaram naidu. mr. damodaran naidu thereon filed a petition under rule (2) of the rules framed under section 59(2), and section 347 (1), city municipal act to have the election set aside. in para 3 (a), of his petition he alleged that on the day of polling a son of the petitioner named ..... the matter is brought upto it in appeal. in venkatagiri ayyangar v. h. r. e. board, madras , the privy council has restated the law as follows :'as long ago as 1884 in the case of amir hassan khan v. sheo baksh singh, 11 cal. 6 : 11 i. a. 237, the privy council made the following observation upon .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-09-1949
Reported in : AIR1951All250
..... the abadi was saleable.5. the main point for determination in the second appeal centres round the interpretation of the definition of the word, loan', in section 2, sub-section (9), u. p. debt redemption act which is :' 'loan' means an advance in cash or kind made before 1-6-1940, recoverable from an agriculturist or a workman or from any ..... no. 191 of 1946.4. the first appeal has no force on merits. the abadi land does not come within the definition of the word, 'land,' in section 2, sub-section (8), u. p. debt redemption act which is :' 'land' means land in a mahal in the u. p. but does met include land occupied by buildings or appurtenant thereto. . . ..'it is ..... advance should be treated as a whole in considering the definition of the word, 'loan', in proceedings under the u.p. debt redemption act can be inferred from the provisions of section 11 of the act which has provided for the apportionment of a loan when it is a joint loan due from several persons any of whom is an agriculturist .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-09-1949
Reported in : AIR1950All417
..... . 12/-with effect from 1st april 1947. it was contended that this enhancement to rs. 12/- per mouth was in contravention of the provisions of the act and, consequently, punishable under section 8.2. the trial took place before shri r. t. i. mohan, city magistrate. he tried the applicant summarily. some witnesses were examined in. ..... eluding tara chand who also filed receipts. the city magistrate found that the enhancement of rent from rs. 6/- to rs. 12/- was prohibited under section 5(2) of the act.3. the applicant pleaded before the magistrate that he had improved the house at a considerable expense. he conceded that the rent of the house was rs ..... and that the accommodation remains the same. consequently fixing a higher amount of rent is enhancement and if it is not justified under section 5 (2), it is in contravention of the act. even if the improvement or reconstruction of the house has made the present accommodation different from the previous accommodation, there is no evidence .....
Tag this Judgment!Court : Chennai
Decided on : Dec-08-1949
Reported in : AIR1951Mad361; [1950]18ITR423(Mad)
..... british india. from the facts stated above, he inferred that there was business connection of the company in british india within the meaning of section 42 (1) of the act and applying section 42 (3) he arrived at the profits which were reasonably attributable to the operations carried out in british india.7. the assessee appealed to ..... . the agreement was construed to be a licence and not a sale and that the relationship brought about by the agreement was connection of business within section 42 (1) of the act. beaumont c. j. in cotisidering the meaning of the expression 'through or from any business connection' observed that it connotes some element of continuity ..... the factory in the united provinces. the existence of tbe factory and a branch at calcutta certainly constitute a business connection. the case was decided under section 83 (1), income-tax act, 1918, where also the same expression occurs. in commissioner of income-tax burma v. messrs steel brothers and co. ltd., 3 rang. 614, .....
Tag this Judgment!Court : Orissa
Decided on : Dec-07-1949
Reported in : AIR1950Ori169
..... of reference to arbitration has become irrevocable. 6. the proviso cannot be dissociated from the history as well as from sections 16 and 47 of the act. the sections read: 'the provisions of this act, except sub-section (1) of section 6 and sections 7, 12 and 37, shall apply to every arbitration under any other enactment for the time being in force, ..... , a.i.r. (32) 1945 mad, 294: (i.l.r. (1946) mad. 39). the statutory provision dealing with the subject is contained in the proviso to section 47, arbitration act (act x (10) of 1940). the provieo it has been held in the aforesaid decision, by his lordship, leach c. j. has not altered, rather reaffirmed the (sic) relating ..... party which is guilty of breach of contract may be liable to indemnification of his adversary in a separate proceeding. that is, however, quite another matter. section 47 of the act, like section 89, civil p.c. contains the words 'save in so far as is otherwise provided by any law for the time being in force' the limitation .....
Tag this Judgment!Court : Chennai
Decided on : Dec-07-1949
Reported in : AIR1950Mad538; [1950]18ITR225(Mad)
..... in certain circum-stances, could be created by an agreement among the coparceners of the joint family. coparcener-ship is a necessary qualification for managership of a joint hindu family. act (xviii [18] of 1937) gives the widow of a coparcener a limited interest in the share which inhered in him at the time of his death. it applies ..... with the partnership relating to handloom business. this deed was presented for registration before the income-tax authorities under section 26-a of the act. under this document the widow agreed to treat arumugha mudaliar as a partner and she purported to act as guardian of the six minor sons. the registration of the deed was refused by the income tax officer ..... satyanarayana rao, j.1. the only question (that has been referred to us by the appellate tribunal under section 66 (1) of the act is whether in the circumstances of the case, the tribunal was correct in law in holding that the partnership deed cannot be registered. 2. one v.m. narayanaswami mudaliar .....
Tag this Judgment!Court : Chennai
Decided on : Dec-07-1949
Reported in : AIR1950Mad460
..... that defendant 7 came to know of it only in march 1944, but even then unless he is in a position to take advantage of section 18, limitation act, he cannot get over the bar of limitation. section 18, however, is applicable only against the person guilty of the fraud. it is not sufficient, therefore, to attribute and prove fraud against ..... decree against all the defendants. along with this petition to set aside the ex parte decree defendants 7 and 10 filed the present petition to set aside the sale under section 47, civil p. c. the sale was claimed to be illegal and void; its validity was attacked on various grounds: (1) the decree itself was a void decree, ..... ground, bona fide court auction purchasers must not be deprived of the benefit of the provisions of the limitation act under article 166 and article 12 and that it is not consistent with the policy of the act to apply section 18 against them where they are not shown to be parties to the continuing influence of the fraud committed by .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-06-1949
Reported in : AIR1950Cal524,54CWN586
..... 1936 possession being delivered on 1st and 2nd may 1937. 3. in the year 1942, the petitioners who were the mortgagors filed two separate applications under section 37a, bengal agricultural debtors act, in which they alleged that the total debt due from both sets of petitioners was rs. 10,300 and that each set of petitioners owed only rs ..... had no jurisdiction to deal with the matter. there were appeals to the appellate officer which were dismissed, and applications in revision to the district judge under section 40a of the act were also dismissed. 5. mr. chandra sekhar sen on behalf of the petitioners has contended that the amount of the debt which wag the subject-matter ..... of the application under section 37a of the act was rs. 10,000. he has referred to the definition of the word 'debt' in section 2, sub-section (8) (v) which is in these terms : ' 'debt' includes all liabilities incurred prior to the .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-05-1949
Reported in : AIR1950Cal201
..... the learned munsif both on law and on fact. he contends further that no notice was served upon the assessee as is required by the provisions of section 133 of the aforesaid act as extended to howrah.6. i shall first deal with the question whether the municipality is debarred from assessing an area as a bustee until there is ..... the rates claimed and that as there has been no such decision by the municipality of howrah, the claim is not sustainable. for this purpose he relies upon section 4, calcutta municipal act as extended to howrah.4. learned advocate appearing in support of the rule contends that the learned munsif has erred in law in coming to his conclusion upon ..... two grounds. first he says, that upon the evidence before him he is satisfied that the area is not a bustee within the meaning of section 3 (10) read with section 3 (36), calcutta municipal act, as extended to howrah. his second ground is that the municipality of howrah was bound to decide whether the area was a bustee or not .....
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