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 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR951(P& H)
..... circumstances of this case are such that i would give leave under section 171 of the companies act to the income-tax officer to proceed to collect the tax due from the company under the income-tax act.i must, therefore, allow the objection of the income-tax officer, discharge the injunction issued by harnam singh, j., and dismiss the petition of the liquidator ..... 'was the action of the petitioner which is challenged in this case in so far that he issued a certificate under section 46(2) of the income-tax act an act done in the collection of revenue according to the usage and practice of the country or the law for the time being in force within the true ..... jurisdiction in a matter concerning the revenue and also that a writ of certiorari could not properly issue to challenge the validity of an income-tax assessment purporting to be made under the income-tax act. at page 162 beaumont, c.j., referred to passage from halsburys laws of england which was to the following effect :-'the writ .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1951]20ITR77(P& H)
..... also made to a judgment of their lordships of the privy council in raleigh investment company, ltd. v. governor-general in council, where section 67 of the income-tax act was considered and observations were made which seem to support the contention of counsel for the respondent. in janda rubber works, ltd. v. collector of bombay this bench ..... and (6), be final; but no proceedings taken in pursuance of such direction shall be a bar to the initiation of proceedings under section 34 of the indian income-tax act, 1922 (xi of 1922).(5) in respect of any order made in the course of proceedings taken in pursuance of a direction issued under sub-section (2), ..... k. s. rashid ahmad, saeed ahmad and saeeda begum. a regular partnership deed was drawn up which has been registered under section 26a of the of the income-tax act.it is alleged mr. rama nand jain, the authorised official, started investigation into the affairs of the firm and the individuals constituting the firm for the period subsequent .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H1
..... bookswhich may also include books relating to the'current accounts, to delhi and inasmuch asit may involve very considerable delay andmay be otherwise inconvenient or impracticable if the income-tax records have to besent for to delhi it becomes necessary to getsome information from some banks in bombay, i consider it desirable to hear this casein bombay. ..... under the ordinance was taken against aboobakar abdulrehman. sections 2 (f) and 40 of the ordinance corresponded to sections 2(f) and 43 of the act.31. 'evacuee property' as defined in section 2(f) means 'any property in which an evacuee has any right or interest.................................'counsel for the applicants ..... by him that the property of aboobakar abdulrehman was 'evacuee property'.25. on the 12th of may, 1949, the government of india, ministry of rehabilitation, acting under section 51 of the ordinance, passed 'inter alia' the following order :'(3) displaced persons who bring fresh evacuee property 10 the notice of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H46; [1951]20ITR562(P& H)
..... the tribunal. now, the tribunal has not decided that the reasons of decisions of the criminal courts were conclusive evidence against the assessee in proceedings under the income-tax act. in giving a decision on the items of rs. 16,000/- the tribunal said:'regarding the item of rs. 16,000/- there could be no ..... harnam singh, j.1. this is an application under section 66 (2) of the indian income-tax act, 1922, hereinafter referred to as the act, asking this court to require the income-tax appellate tribunal, hereinafter referred to as the tribunal, to state the case and refer for the decision of this court the questions ..... having made these observations, i passon to consider whether the grounds of decisionof a criminal court are admissible in evidence in income-tax proceedings. 'shri' gauri dayal argues that indian evidence act, 1872, appliesto the income-tax proceedings and, in any case,judgments of criminal courts used by the tribunal do not furnish material for decisionunder section .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1952P& H400
..... falling in chapter ii of the act should not be deemed to be provisions relating to the procedure before a tribunal. much weight perhaos is not to be given to the heading of chapter ii. namely 'debt adjustment proceedings'. it was observed by patanjali sastri, j., in -- 'the commr. of income-tax, bombay v. ahmedbhai umarbhai ..... rupees. section 24 deals with presumption regarding registered documents. section 25 applies the provisions of the code of civil procedure to all proceedings under the act. section 26 provides for signing and verification of applications and written statements. section 27 sets out the contents of decrees passed by the tribunal and ..... section 5 provides for applications by displaced debtors for adjustment of debts. such applications must be made within one year after the coming into force of the act and such applications shall contain certain particulars and shall be accompanied by certain schedules. one schedule must contain 'inter alia' full particulars of all debts .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H30
..... the constitution came into force. in this case the court followed the decision in the privy council case -- 'delhi cloth and general mills com pany limited v. income-tax commissioner, delhi', 9 lah. 284, where lord blanesburg said at p. 290:'the principle which their lordships must apply in dealing with this matter has been authoritatively ..... of the order of the government. in order to determine this it is necessary to refer to certain provisions of the court of wards act. the act is a consolidating and amending act. in the statement of objects and reasons it is stated in paragraph 3 that the chief objects of the bill were to enlarge and ..... of classification is based on this distinction. according to mahajan j. section 11 of the saurashtra ordinance, like section 5(1) of the west bengal special courts act, suggests no reasonable basis of classification either in respect of offences or in respect of cases. section 11 of the ordinance is accordingly unconstitutional. according to mukherjea j .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1957P& H173
..... was held by this court that this was a final order within the meaning of article 133 of the constitution of india and cases under the sales tax act and income-tax act were distinguished on the ground that the orders given were in tho advisory jurisdiction of the high court and did not decide finally the rights of parties ..... proceeding according to the nature of the application and the questions raised and decided in the proceeding, and if the petitioners had proceeded under the machinary of the income tax act, the proceeding would not have been anything but a revenue proceeding.26. in the case just quoted above reference was made to a judgment of the rajasthan ..... the order was a final order within the meaning of article 133(1), but the nature of the proceedings started on the petition being under the machinary of income tax act under which there was no right of civil suit, the proceedings were not civil proceedings within' the meaning of article 133 but were revenue proceedings. the test .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H190
..... the company from 1-4-1945 to date were ratified and the accounts for the preceding four years were confirmed. a dividend of 65 per cent., free of income-tax, was declared with effect from 1-10-1945. the director's remuneration was fixed at rs. 900/- per mensem besides a fee of rs. 25/-for each ..... treated. 69. the learned counsel for the respondent has referred to certain rulings in which inferences in favour of cessation of undue influence had been drawn from the acts of the litigating parties in negotiating a compromise. these authorities, in which conclusions depended upon the peculiar facts of these cases, are no guide for determining the ..... all meetings held after 28-3-1946, suffers from vagueness. some of the actions taken might have been innocuous, but of an urgent and necessary character. other acts might have been merely administrative, formal and, therefore, unexceptionable. some of the steps taken might have been of a defensive character or in compliance with the statutory .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1962]45ITR189(P& H)
..... ) of the income-tax act by the assessee praying that the income-tax appellate tribunal be required to state the case and refer the question of law which arose out of the order of the tribunal to this court. in this petition the only respondent impleaded was the income-tax appellate tribunal, delhi bench. the commissioner of income-tax was not made ..... for impleading the commissioner. this adjournment was granted on december 12, 1960. a petition was filed on december 21, 1960, praying that the commissioner of income-tax be allowed to the impleaded as a party. this petition was not supported by any affidavit nor was it accompanied with any application under section 5 of ..... , it was necessary in the first instance when the petition was filed under section 66(2) to implead the commissioner of income-tax as a respondent and it was unnecessary to make the income-tax appellate tribunal a party. in the present case it would have been only after hearing the commissioner that a notice would have .....
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