Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Sorted by: old Court: privy council Page 1 of about 15 results (0.015 seconds)

Commissioner of Income - Tax, West Punjab, North - West Frontier and D ...

Court : Privy Council

..... of those assessments? (3) whether the assessees could be denied the relief claimed by them under s. 33, income - tax act on any valid ground?" [18] the high court rejected the preliminary submission of the commissioner holding that its own previous decision on this matter could not be ..... assessment for the year 1931 - 32 were a nullity in view of the decision of their lordships of the privy council ? (2) whether the commissioner of income - tax acted improperly in refusing to exercise the discretion vested in him to cancel the said assessments and to order the repayment of the sums received from the asseesees on account ..... - 10 - 1939, from the respondent's advocate in which he requested that the appellant would treat the earlier letter "as a joint petition under s. 33, income - tax act" and praying that the assessments in question migh be quashed. [11] at this stage it is relevant to note precisely what course the commissioner took; for some .....

Commissioner of Income-tax, N.W.F. and Delhi Provinces Vs. the Tribune ...

Court : Mumbai

Reported in : (1948)50BOMLR566

..... on account of those assessments?(3) whether the assessees could be denied the relief claimed by them under section 38 of the income-tax act on any valid ground? 18. the high court rejected the preliminary submission of the commissioner holding that its own. previous decision on this matter could not be ..... supplementary assessment for the year 1031-32 were a nullity in view of the decision of their lordships of the privy council...?(2) whether the commissioner of income-tax acted improperly in refusing to exercise the discretion vested in him to cancel the said assessments and to order the repayment of the sums received from the assessors ..... from the respondent's advocate in which he requested that the appellant would treat the earlier letter 'as a joint petition under section 83 of the indian income-tax act' and praying that the assessments in question might be quashed.11. at this stage it is relevant to note precisely what course the commissioner took; for .....

Jamshed K. Tarachand Vs. Soonabai

Court : Mumbai

Reported in : (1908)10BOMLR417

..... included in the general term charitable bequests. 140. lord mac naghten in the great judgment he delivered in the house of lords in the case of the commissioners of income tax v. pemsel [1891] a.c., says :-that according to the law of england a technical meaning is attached to the word 'charity' and to the word ..... zoroastrian religion. they agree in saying that the performance of the muktad ceremonies during the farvardigan days is enjoined by the zoroastrian religion-that those ceremonies are acts of great religious merit-they form the most important portion of their divine worship, and that according to the beliefs of those that profess the religion the ..... or hell as it deserves. according to zoroastrianism the fravashi is not responsible for the man's good or bad actions. the soul is responsible for all acts committed in life inannimate objects have their fravashis too. the fravashi aids both animate objects-animate objects in their moral and physical devolopment objects-in their growth and .....

Jamshedji Cursetjee Tarachand Vs. Soonabai and ors.

Court : Mumbai

Reported in : 1Ind.Cas.834

..... the general terms charitable bequests.136. lord macnaghten, in the great judgment he delivered in the house of lords in the case of the commissioners for special purposes of income tax v. pemsel [1891] a.c. 531 : 55 j.p. 805, says:that according to the law of england a technical meaning is attached to the word ..... is, i find, a religious duty imposed upon the zoroastrians by the proved tenets of the religion they profess.106. i further find that the ceremonies themselves are acts of religious worship. they include worship, praise and adoration of the supreme deity, and a thanksgiving for all his mercies. they contain petitions for benefits, both ..... zoroastrian religion. they agree in saying that the performance of the muktad ceremonies during the farvardigan days is enjoined by the zoroastrian religion--that those ceremonies are acts of great religious merit--they form the most important portion of their divine worship, and that according to the beliefs of those that profess the religion the .....

In Re: R. Nataraja Iyer

Court : Chennai

Reported in : 16Ind.Cas.755; (1912)23MLJ393

..... proceedings of the divisional officer has been sent up to this court. the petitioner's contention is that the divisional officer, in determining an appeal under the income tax act, did not act as a court; and he had, therefore, no jurisdiction to pass an order under section 476 of the criminal procedure code; secondly, that even if he was ..... quash the proceedings on certiorari as the petitioner had other remedy open to him, because the divisional officer was a revenue court in hearing appeals under the income tax act and the order was one which could be set aside by the revenue board to whom the divisional officer was subordinate; thirdly, that assuming that this ..... 3, 4 and 5, i agree in the conclusions of my learned brother. i think that the divisional officer was a court in hearing appeals under the income tax act. the word 'court' has numerous significations in the english language in various departments of human activity. confining oneself to the significations of this term as used in .....

Maharaja of Kolhapur Vs. S. Sundaram Ayyar and 15 ors.

Court : Chennai

Reported in : (1925)ILR68Mad1

..... property with the rights of survivorship and equal beneficial enjoyment. the case was sent down to the civil judge to return findings as to the nature and value and income of the properties handed over by the government to kamakshi bai saheba. findings were returned and the high court pronounced judgment on the findings which has been marked as ..... , however, interprets the consequence of this dependance in a different way, and the conclusion of the leading commentators of the bombay school is that, adoption being a meritorious act, express permission is not necessary. i may in this connexion refer to the translations of the passages in viramitrodaya arid the kaustubha by mandlik in pages 463 to 467 of ..... of the lower court's judgment). in the sanad, dated 1709 exhibit n-3 persoji is mentioned as having requested the raja to exempt a new market place from taxes. if this persoji is the son of maku bai to whom the grant exhibit n-1 was given, and the temple inscription shows that umaji had a son .....

Rachel BenjamIn Vs. BenjamIn Solomon Benjamin

Court : Mumbai

Reported in : (1926)28BOMLR328; 94Ind.Cas.59

..... court could not be exercised between parsis (ardaseer gursetjee v. perozeboye): clause 35 of the letters patent only gave matrimonial jurisdiction between christians. the indian divorce act, 1869, was enacted to supplement clause 35 of the letters patent, and section 4 limited the jurisdiction to decree restitution of conjugal rights to cases between ..... was jurisdiction. the case went on appeal. an examination of the judgment will show that the court first consider-ed the provisions of the indian divorce act, and then pointed out that the high court had such matrimonial jurisdiction as was conferred by the letters patent, or as was exercised by the supreme ..... prolonged delay due to the difficulty of determining whether residence orcouncil should be the test, the legislature selected the former alternative, and enacted the indian divorce act of 1869. i find nothing here which touches the case of persons other thanchristians, or in any way trenches upon the jurisdiction conferred by clause 12. .....

Ramchandra Genugi Thosar Vs. Shripati Sukaji Gade

Court : Mumbai

Reported in : (1929)31BOMLR357

..... j. that there is no authority for the assertion that an insolvent cannot file an appeal, and though there are words in section 16 of the provincial insolvency act which may be read as making insolvency the equivalent to civil death, it does not follow that an insolvent has no locus standi in civil proceedings. ramesam j ..... adjudication order has been annulled. the adjudication order was passed by the bombay insolvency court and a reference is made to section 18 of the presidency-towns insolvency act under which power is given to stay proceedings against an insolvent by sub-section (3). the appellant in this case was the defendant in the original suit ..... been adjudged an insolvent from filing an appeal against a decree passed against him. under section 17 of the presidency-towns insolvency act, iii of 1909, corresponding to section 28, clause (2), of the provincial insolvency act, v of 1920, the property of the insolvent vests in the official assignee on the making of the order of adjudication .....

Hamedmiya Badamiya Saheb Vs. Joseph Benjamin

Court : Mumbai

Reported in : (1929)31BOMLR374; 118Ind.Cas.548

..... village, and may have been adopted in modern times and in villages which were first constituted in modern times. bights of pre-emption have in some provinces been given by acts of the indian legislature. rights of pre-emption have also been created by contract between the sharers in a village. but in all eases the object is as far as ..... .l.r(1915). 40 bom. 358 that the rules of pre-emption place a clog or fetter on the freedom of sale for which the transfer of property act and the indian contract act provide. shah j., however, has hesitated to accept the contention on the ground, first, that pre-emption according to the mahomedan law has been enforced in other ..... parts of india and even in some parts of gujarat in the bombay presidency and that chapter iii of the transfer of property act which relates to sale of immovable property does not purport to deal with the right of the vendor to sell, but only provides the mode of effecting sales and contains .....

Peter Philip Saldanha and ors. Vs. Anne Grace Saldanha

Court : Mumbai

Reported in : 124Ind.Cas.776

..... personal law of the parties forbidding them to marry each other, no assistance can, in my judgment, be derived by the appellants from section 88 of the act. the act itself was not concerned with anything but the form of solemnisation. this is clear from the preamble: ' whereas it is expedient to consolidate and amend the law ..... that any particular rule as to prohibited degrees applied to any particular marriage.' i think it is plain that the full bench in that case regarded this act as an act dealing with the forms of marriage. i do not myself think that the words used in section 88 justify the limitation suggested in the marginal note, ..... even be solemnised by a roman catholic priest: see es. 51 and 54 (2nd paragraph). indeed father fortuny himself in his evidence stated:the indian christian marriage act, 1872, does not interfere with practice of roman catholics. in conscience catholics cannot go to registrar. if they marry before registrar they canbemarried afterwards before the church. .....