Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Sorted by: old Court: privy council Page 2 of about 15 results (0.016 seconds)

Tan Bug Taim Vs. Collector of Bombay

Court : Mumbai

Reported in : AIR1946Bom216; (1945)47BOMLR1010

..... bombay trust corporation, limited, the question whether it was clearly incumbent upon the public officer, viz. the commissioner of income tax, bombay, to do a particular act, had come up for decision with reference to the provisions of the indian income-tax act, xi of 1922. in the case before b.j. wadia j. in shankarlal v. municipal commissioner of bombay ..... also the question whether it was incumbent upon the public officer, viz. the municipal commissioner of bombay, to forbear from doing the acts complained of, had come up for decision ..... he is exempt from the jurisdiction of the court to issue an order against him under section 45 of the specific relief act?90. as has been observed by their lordships of the privy council in commissioner of income tax, bombay v. bombay trust corporation, limited (1936) 39 l.r. 18. (p. 31):the doctrine is well .....

The Chief Controlling Revenue Authority Vs. the Maharashtra Sugar Mill ...

Court : Mumbai

Reported in : (1947)49BOMLR893

..... case to the high court is a right given to the subject.30. the one thought present to one's mind when one compares the provisions of the income-tax act and the stamp act is that while the legislature provided the assessee with various safeguards in the course of his assessment, the legislature did not choose to afford similar safeguards to ..... subject was given various safeguards. he had a right to be heard, he had a right of appeal and review, he had a right of all proceedings under the income-tax act to be deemed to be judicial proceedings, and the advocate general says that considering all this, if in the course of any assessment any question with reference to the interpretation ..... are doing it in very good company, and that company is no less than that of the privy council which did the same thing in construing a section in the income-tax act which had a provision very similar to the one we are dealing with. that is the case to which i have already referred, alcock ashdown & co. v. chief .....

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 .....

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 .....

Amir Chand and anr. Vs. the Crown

Court : Punjab and Haryana

Reported in : AIR1950P& H53; 1950CriLJ480

..... leading businessman of gujranwala having had a mill at kamoka in the district of gujranwala and paying annually rs. 35,000 as land revenue and bs. 3,000 as income.tax. since the partition of the punjab, this petitioner migrated to delhi where he is the chairman of the board of directors of a company named the east punjab trading ..... of a petition for bail made by amir chand and raghunath das against whom a report alleging offences punishable under sb. 7 and 10, essential supplies (temporary powers) act had been made. the essential facts are that on 15th june 1949 a report was made alleging that the two petitioners were partners of a firm known as the national ..... authority of the lahore court i am unable to accept the submission of the learned counsel. the words 'admitted to bail' are not anything new. in england the indictable offences act, 1848 (it and 12 victoria, chap. 42, 8. 29) the words used are 'admitted to bail.' the section says :where any person shall appear or be brought before .....