Court : Mumbai
Reported in : AIR1970Bom30; 1969MhLJ574
..... it was, however, contended that even notices under section 34 have not been issued in the present case and the notices that are issued are under section 23(2) of the income-tax act, 1922 or under section 143(2) of the income-tax act, 1961. ..... on 6th of april 1967 the income-tax officer, central circle iii, nagpur, issued notices dated 6th april 1967 for each of these seven years to the assessee under section 23(2) of the indian income-tax act, 1922 or section 143(2) of the income-tax act, 1961. ..... it runs:'notice under section 23(2) of the indian income-tax act, 1922/under section 143(2) of the income-tax act, 1961.dated 6-4-1967.no. ..... the income-tax officer further applied the proviso to section 13 of the income-tax act, 1961. ..... in fact it is contended that the assessee in respect of whom a finding or direction has been given has submitted himself to the procedure under the income-tax act and has gone through the whole procedure, whereas in respect of the other assessees they have escaped assessment on account of the negligence or inadvertence or omission on the part of the income-tax officer and are in a more favourable position.15. ..... if there is any inherent defect in the maintenance of such day-to-day stock books by virtue of which they are proved to be worthless, only then should they be rejected altogether. .....
Tag this Judgment!Court : Mumbai
Reported in : [1970]77ITR456(Bom)
..... . it was, however, contended that even notices under section 34 have not been issued in the present case and the notices that are issued are under section 23(2) of the income-tax act, 1922, or under section 143(2) of the income-tax act, 1961 ..... on 6th of april, 1967, the income-tax officer, central circle iii, nagpur, issued notices dated 6th april, 1967, for each of these seven years to the assessee under section 23(2) of the indian income-tax act, 1922, or section 143(2) of the income-tax act, 1961. ..... it runs : 'notice under section 23(2) of the indian income-tax act, 1922 ------------------------------------------------------- under section 143(2) of the income-tax act, 1961. ..... the income-tax officer further applied the proviso to section 13 of the income-tax act, 1961. ..... . in fact, it is contended that the assessee in respect of whom a finding or direction has been given has submitted himself to the procedure under the income-tax act, and has gone through the whole procedure, whereas in respect of the other assessee they have escaped assessment on account of their negligence or inadvertence or omission on the part of the income-tax officer and are in a more favourable position. 21 ..... if there is any inherent defect in the maintenance of such day-to-day stock books by virtue of which they are proved to be worthless, only then should they be rejected altogether. .....
Tag this Judgment!Court : Mumbai
Reported in : (1888)ILR12Bom247
..... clown to a more recent time, we find the shevaks in 1861 (exhibit 264) petitioning the government of bombay for a remission of income-tax, on the ground that the revenue derived from the offerings was primarily the property of the idol. ..... as persons interested in the maintenance of the institution and the due celebration of the worship, they pray that the court will make the defendants, as recipients of the offerings at the idol's shrine, accountable, as trustees, for the right disposal of the property thus ..... connexion of the government in its executive capacity with hindu and mahomedan foundations was brought to an end for bombay by bombay act vii of 1863 and for bengal and madras by act xx of 1863. ..... its purposes are such as are contemplated by section 26 of the indian joint stock companies' act, vi of 1882, the society may get itself constituted accordingly under the act. ..... trusts act ii of 1882, sections 88, 95 by a suit open to any one interested, as under the roman system in a like case by means of a popularise ..... the southern part of the bombay presidency, dedicated estates are expressly made inalienable by bombay act ii of 1863, section 8. ..... section ..... , section ..... section ..... , section 88, but the immediate beneficiary was conceived as a personified realization of the church hospital or fund for ransoming prisoners from captivity ..... , section 88; comp. v. ..... , section ..... , section ..... section ..... iv, section 1, ..... admission of the copy was not, so far as appears, resisted, we may properly act on it as evidence. .....
Tag this Judgment!Court : Mumbai
Reported in : (1888)ILR12Bom638
..... , 381-where the learned judge follows the english decisions, and says: 'it is no part of the duty of a judge, under section 43 of the trustees' and mortgagees' act, to give any opinion on a point on the decision of which may depend questions of right or title. ..... i am of opinion that such a charge, limited to the purposes of necessary repairs and maintenance of all the objects of the trust, would not be beyond the intention of the testator. ..... as regards the money which is required to meet the expense of repairs and maintenance, it will evidently have to be raised in some way as a charge, either temporary or permanent, on the trust property. ..... the questions on which the court has advised trustees have related strictly to undisputed matters of management, such as questions of advancement, maintenance, change of investment, sale of a house, compromises, taking proceedings. ..... my reason for not giving an express opinion is, that the case goes into details, with which the court cannot effectually deal, without having a superintending power and being informed by affidavits; and the court has no means of exercising any controlling power over the subject-matter. ..... as regards costs, i think the petitioner and the advocate general are entitled to their costs out of the fund, to be taxed as between attorney and client. ..... a sufficient income for the trust would be probably obtained if the land were let for building purposes. .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR245
..... there was no complete appropriation of the properties to charitable purposes, as required by the mahomedan law, to constitute a valid wakf, because the trust deed provides that part of the income should be devoted to the maintenance of the trustor yemnabai herself, and of some of her relatives named in the deed. ..... mere charge upon the profits of the estate of certain items which must in the course of time necessarily cease being confined to one family and which after they lapse will leave the whole property intact for the original purposes for which the endowment was made does not render the endowment ..... by the plaintiffs as heirs and next-of-kin of one yemnabai, deceased, to set aside a deed of trust executed by her on the 22nd day of july 1898, for their declaration of title to and possession of the properties comprised in that deed and for an account of the management thereof by ..... not at any time during her life-time act as trustee thereof but on the contrary continued to treat the properties comprised in the deed as her own and disposed of the income thereof at her pleasure without any reference whatever to the said deed of trust and (2) that there was no complete appropriation of the properties to charitable according to the mahomedan law of wakf the appropriation and dedication in favour of charity must be at ..... 10 to noorbai for life, and that the residue, after the deduction of a quarter for the payments of taxes and sundry repairs, shall be spent for one or more of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR268
..... proceedings or properly represented on the record said that the indian courts have properly exercised a wide discretion in allowing the estate of a deceased debtor to be represented by one member of the family and in refusing to disturb judicial sales on the mere ground that some members of the family who were minors were not parties to the proceedings if it appears that there was a debt justly due ..... house should be given to him by the executors on his attaining twenty-one but it is clear that if we regard possibilities the vesting might be delayed beyond the period allowed by section 101 and it is no answer to say that the son adopted was in fact living at the death of the testator.43. ..... paid to the accountant general to be invested by him in government paper the income of which shall ..... coparcenary consisting of himself and mahadev, entitled, in the events that had happened, to the two immoveable properties, the subject of clauses 12 and 13 of his father's will, and he prayed for a declaration of title to the two properties subject to maintenance of mahadev's widow and for possession.10. ..... the costs of the executor in this suit taxed as between attorney and client, secondly in payment of the taxed party and party costs of shamji and one day's costs of the plaintiff. ..... bequest in favour of a son of mahadev who might be adopted at any time after mahadev's death by a widow who might not have been living at the testator's decease is void under section 101 of the indian succession act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR477
order1. the court reject the application on the ground that it is of opinion that the income tax collector is not a court, within the meaning of section 476 of the criminal procedure code.
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR501
..... which it was held that an acknowledgment of the plaintiff's right to have accounts taken and of the defendant's liability to pay any balance (if such there should be) against him was held to satisfy section 19 of the limitation act. ..... law it is the acknowledgment of liability which is the ground upon which a promise to pay is inferred, so that the requirements of english law are, if anything, more, and not less, stringent than those of indian law, which seems to be a bad reason for holding that the english cases have no application to the present inquiry. ..... there can be no reason for giving a different meaning to an acknowledgment that there is a right to have the accounts settled, and no qualification of the natural inference that whoever is the creditor shall be paid when the condition is performed by the ascertainment of a balance in favour ..... but the view which their lordships take makes it unnecessary to consider this question, and for the purposes of this case the controversy may be treated as if the sum due to motiram was a simple debt or series, of debts none of which were incurred before 28th september,1896, since as late as the 24th january 1897 motiram, as appears by the summary of accounts appended to the judgment of the civil judge (the court of first instance), ..... of opinion that the word 'had' in the sentence 'for the last five years he had open and current accounts with the deceased' and the word ' alleged' were fatal to the validity of the acknowledgment. ..... income tax. .....
Tag this Judgment!Court : Mumbai
Reported in : (1907)9BOMLR1071
..... this settlement has now become wholly charitable and therefore section 75 of the indian trusts act does not apply and does not operate to vest the trust property in the newly appointed trustee. ..... to appoint any other person or persons to be a trustee or trustees in the place of the trustee or trustees so dying or going to reside abroad or desiring to retire or refusing or becoming incapable to act as aforesaid with liberty upon any such appointment to increase or diminish the original number of trustees and upon every such appointment the trust premises hereby settled shall be so transferred as to become vested in the new trustee or trustees &c.; &c.;18. ..... with reference to the passages cited by the advocate general from lewin it is tc be observed that what is stated there is based on the results of english cases which have been decided under the provisions of sections and sub-sections of the english conveyancing act 1881 and other statutory enactments. ..... the costs of all parties appearing on the summons taxed between attorney and client will be paid out of the income of the trust property.23. ..... i am under the impression that the taxing master does not make any such difficulty as is suggested and the advocate general is under the same impression. ..... -the advocate general informs me that the taxing master makes a difficulty about counsel's fees etc. .....
Tag this Judgment!Court : Mumbai
Reported in : (1908)10BOMLR417
..... para 8 of the plaint states :-by the said writing the expenses of the baj rojgar and muktad ceremonies of the said nusservanji dadabhoi, navrozbai, dadabhoi and jaiji, and the members of the family of the said nusserwanji and navazbai, together with those for the maintenance of the fire temple at nargore, were directed to be paid out of the income of the warehouse at modikhana and the oart adjoining churniwady, and since the date of the said writing such expenses have been paid ..... the question as to which, if any, any of the purposes were charitable seems to have been one of academic interest in the case in view of the fact that owing to the will not being executed and deposited in the manner required by section 105 of the indian succession act all bequests for a religious or charitable use would be void.33. ..... west says : 'it is evident that the compiler intended, in the first place, to give merely a very short account of the general contents of each nask, to be followed by a detailed statement of the particular contents of each chapter etc.'71. ..... lord mac naghten in the great judgment he delivered in the house of lords in the case of the commissioners of income tax v. .....
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