Court : Orissa
Reported in : AIR1951Ori16; 16(1950)CLT88; [1951]19ITR219(Orissa)
..... consisting of the members of the family. the petitioner claimed exemption from income-tax under schedule 5 (4), income-tax act, 1939. the income-tax officer rejected his claim, but the appellate assistant commissioner held that the provisions of schedule 5 (4) would apply to the facts of the ..... income-tax under the income-tax act, 1918. during the assessment year 15-4-43 to 2-4-44, the joint family became separated and was succeeded by a partnership firm ..... of the case the provisions of schedule 5 (4) are applicable to all the activities of a business or to those activities which suffered tax under the income-tax act, 1939.'2. the petitioner represented a joint hindu family concern and was carrying on mercantile business in grains prior to 1918 and had been assessed to .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori48; [1951]19ITR353(Orissa)
..... , cuttack, who had territorial jurisdiction over them. side by side, the two partnership firms filed applications before the said income-tax officer cuttack, for registration of their firms for the purpose of this act under section 26a, income-tax act, 1922. the income-tax officer cuttack, it is stated, instead of making an assessment order or registering the firms under section 26a, sent the case records to the ..... income-tax officer (special circle) who had s9isin of the assessment of the hindu undivided family income. the income-tax officer (special circle) treated the incomes of the aforesaid two business .....
Tag this Judgment!Court : Orissa
Reported in : AIR1950Ori205; [1950]18ITR660(Orissa)
..... by way of admitting an appeal. admission of an appeal has not been sufficiently provided for within the purview of the income-tax act, but it is not strange to the scheme of the act. by contrast, i refer to the admission of an appeal as provided for in the concluding portion of sub-section ..... of the proviso to section 80 as one who has not committed any default, or who has not been in arrears in respect of income-tax. we have not been pasted with all the facts and circumstances which should have enabled us to answer this question with any amount of certainty ..... ray, c.j.1. under section 66, income-tax act, this court asked the appellate tribunal to state a case which has since been done. the questions referred to us are : ..... 31 of the act. according to sub-section (1) of section 30, certain orders as defined in the said sub-section are made appealable. an order under sub-section (1) of section 46 that is, an order levying a penalty upon an assessee for non-payment of income-tax within the due .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori94; [1951]19ITR102(Orissa)
..... of this type seem to have no doubt that in such circumstances section 23(3) alone would empower the income-tax officer to assess the petitioner. in the present case as already pointed out the income-tax officer has not quoted the particular section of the income-tax act which he applied and it seems to be unnecessary for us to discuss elaborately whether the expression 'method ..... . this is a reference under section 66 (2), income-tax act, by the income-tax appellate tribunal, madras bench, under the directions of this court contained in its order dated 3-12-1948 in s.j.c. no. 10 of 1947.2. the applicant ganeshdas kaluram is a yarn dealer of cuttack town & he was assessed to income-tax for the year 1943-44 at the rate .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori261; 17(1951)CLT7
..... wide range of matters which can come up before it under this article. by virtue of this article, we can grant special leave in civil oases, in criminal oases, in income tax cases, -in cases which come up before different kinds of tribunals & in a variety of other cases. the only uniform standard which in our opinion can be laid down in ..... leave, he has been very particular to point out that leave should not be granted in a case which when entertained will constitute the s. c. a third ct. of act. we have examined the circumstances in this case in the tight of these principles as enunciated by his lordship and we do not find that there is any special feature .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori112
..... till ghanshyam das' business was fully assessed. however, they have thrown a suggestion that in case ghanshyam das is assessed for the same it will be proper for the income-tax dept. to refund the money to the assessee. we entirely concur with this view. it has been brought to our notice at the bar that in the meantime the ..... that he cannot avail of the other exceptions, referred to above. with regard to this, he urges, relying upon a bombay decision, reported in 'yadavindra singh v. commr. of income-tax central bombay' : [1943]11itr202(bom) , that a case, where the principal himself can be assessed, as he was assessed in the aforesaid reported case, is as good as ..... within the exception while assessibility of the principal under section 42 of the act is not enough for the purpose. it is only when the principal or any body on his behalf in respect of the very item of interest received by him is assessed to income-tax, the debtor's business has to be exempted from being assessed against in .....
Tag this Judgment!Court : Orissa
Reported in : 16(1950)CLT134; [1951]19ITR30(Orissa)
..... assessment purposes as profits of the debtor as well as of the creditor. under the circumstance, mr. mohantys remedy is somewhere else than in this court. in case the income-tax department does not perform their duty, his remedy in this court would then be opened. under the circumstance, we dismiss these s. j. cases. as all these cases ..... cannot avail of the other exceptions, referred to above. with regard to this, he urges, relying upon a bombay decision, reported in maharaja of patiala v. commissioner of income-tax (central), bombay, that a case, where the principal himself can be assessed, as he was assessed in the aforesaid reported case, is as good as a case in ..... within the exception while assessability of the principal under section 42 of the act is not enough for the purpose. it is only when the principal or anybody on his behalf in respect of the very item of interest received by him is assessed to income-tax, that the debtors business has to be exempted from being assessed again in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori105; 16(1950)CLT249
..... affect them.'in accordance with this principle it was held in ex. parte pratt, (1884) 12 q. b. d. 331 that proceedings pending during an earlier act were saved. in delhi cloth & general mills v. income -tax commissioner, a. i. r. (14) 1927 p. c. 242: (9 lah. 284), the same rule was applied to indian cases and the judicial ..... of procedure which may properly be retrospective in effect, but even here an exemption is made in cages where such construction would be textually inadmissible: delhi cloth & general mills v. income-tax commissioner, a. i. r. (14) 1927 p. c. 242 : (9 lah. 284). all these cases are based on the leading case of colonial sugar refining co. v. irwing ..... in an extraordinary issue of the orissa gazette the notification reads:'in exercise of the powers conferred by sub-section (3) of schedule , orissa house kent control act 1947 (act v [5] of 1947), the governor of orissa is pleased to direct that it shall come into force in the areas specified in the schedule annexed hereto on .....
Tag this Judgment!Court : Orissa
Reported in : AIR1951Ori378
..... 'interest' in the eyes of a great lawyer like sir george rankin may throw some light on the discussion. his lordship in the case of 'kalyanji vithaldas v. commissioner of income-tax, bengal'. 64 ind app 28 at p. 37, observed:'does then the existence of a wife, or of a wife and daughter, make it ..... be affected as they or any one of them shall represent the subsequently deceased coparcener at the partition. the ambiguity, if any, being common to the cases of pre-act and post-act widows, its determination is not material for testing the correctness of either of the rival contentions.57. i would just point out an instance which would testify to the ..... statute it is the language of the statute that must govern and there is no warrant for any construction which cannot reasonably be deduced from a fair construction of the act. the act is merely one 'to give better rights to women' as the preamble shows. but it is not clear what particular class of women are intended to be benefited thereby .....
Tag this Judgment!Court : Orissa
Reported in : AIR1952Ori352; 18(1952)CLT228
..... the timber and yarn businesses have not severed from the joint family assets?' following the decision of the bombay high court in -- 'jethabhai hirji and co. v. commissioner of income-tax, bombay city' : [1949]17itr533(bom) and the observations of sir george rankin referred to in the high court's order, we venture to suggest the following question: ' ..... 'sufficient'. in doing so, they are evidently of opinion that by questioning sufficiency of the evidence relied upon by them for the recorded finding, we would be acting like a court of appeal or writ of error. they apprehend that we are trespassing into the field of examining the credibility of the evidence accepted by them. ..... i shall, in this context, invite reference to the reasons why this court was not satisfied (within the meaning of sub-section (2) of section 66 of the act) with the correctness of the decision of the appellate tribunal. they have been embodied in paras. 12 and 13 of our decision, dated, 22nd march, 1950. the validity .....
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