Court : Orissa
Reported in : AIR1956Ori34; 21(1955)CLT283; [1955]28ITR486(Orissa)
..... make up his mind whether any question of law arises out of that order so as to justify a reference to the high court under section 29 (2) orissa agricultural income-tax act. a mere bald communication to him by the office of the revenue commissioner to the effect that his revision petition has been rejected would not furnish the necessary material to ..... -making power dealing with the contents of an application to the revenue commissioner under section 29 (2), orissa agricultural income-tax act. the indian income-tax rules, 1922, however prescribe a special form (form r(t)) (see rule 22a) for an application under section 66(1), income-tax act and the state government may consider the advisability of prescribing a similar form adding therein a special provision for .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori164
..... sale after purchase or sale after manufacture. this is also the accepted construction put on the expression 'business' occurring in. section 2(4), indian income-tax act. in v. s. sundaram's law of income-tax (edn. 7 at pp. 81 and 83) are given the following meanings of the expression based on several english authorities : ' 'business' has ..... questions referred to us, therefore, are : 1. the maharaja of jeypore is not a dealer under clause (c) of section 2, orissa sales tax act. 2 the royalty payable under the agreement constitutes 'income' and not 'sale price' of the goods sold. questions (3) and (4) referred to us do not call for decision and we ..... limits of bihar or outside. another case reported in --'k. v. varkey v. agricultural income-tax and rural sales tax' officer, peermade' 1954 5 stc 348 (i), deals with the meaning of the word 'tea' occurring, in the travancore general sales tax act. yet another case to which our attention was invited, is reported in --- 'vaidyanatha ayyar v .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori179; 21(1955)CLT328
..... not the criterion, but it is only the point at which the money was borrowed that has to be looked into.the supreme court in the case of --- 'commissioner of income-tax, west bengal v. hirjee', air 1953 s. c. 324 (n) observes:'no distinction can be drawn for the purpose of assessment between the illegal expenses of the unsuccessful ..... of distress and for family necessity. the defence of a member of a joint family in a criminal charge is regarded among the hindus as a pious and necessary act in order to remove the stigma of disgrace upon the whole family, consequent upon the conviction of one member. the question whether there existed legal necessity for raising the ..... .this case is clearly distinguishable from the facts of the case in hand, as in that case the liability for mesne profits arose expressly on the ground of file illegal act of the father. in my opinion, therefore, this case also does not support the contention of the appellant.mr. mohanti also relies upon a decision in the case of .....
Tag this Judgment!Court : Orissa
Reported in : [1956]29ITR76(Orissa)
..... cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of the income-tax act.'on the facts of that case their lordships agreed with the high court in holding that there was no evidence which would justify the conclusion that this ..... of the exemption mentioned in section 4(3)(viii). neither the word 'agriculture' nor the expression 'agricultural purposes' is defined in the indian income-tax act. where an expression in a taxing statue is of doubtful meaning it must be resolved in favour of the assessee. the burden is on the revenue aut horities to show that ..... of the tribunal and referred to us is : 'whether on the facts an in the circumstances the income derived from forests in this case is taxable under the indian income-tax act ?' subsequent to the submission of the report of the income-tax officer after remand, the assessee filed a further statement and enclosed a volume of correspondence, but these .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori37; 21(1955)CLT441; [1956]29ITR30(Orissa)
..... -1942, that is from the beginning of the year previous to the assessment year of 1944-45. on receipt of this letter the territorial income-tax officer, cuttack, issued a notice under section 34, income-tax act on 21-3-1949 on mannalal modi asking him to submit a return. the notice was served on the assessee on 28-3-1949. ..... it has not been charged on account of a mistake or oversight on the part of the taxing authorities.'that was a case under the agricultural income-tax act, but as the language of section 26 of that act is almost similar to section 34, income-tax act, mr. das wanted to rely upon this passage. the facts of that case show that an ..... item of income was not charged, because it was not included in the return, and therefore, the taxing authorities were justified in .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori2; 22(1956)CLT188; [1956]7STC284(Orissa)
..... petitioners before actually selling thegoods at calcutta with a view to deduct the advances at the time of final payment to their principals.in the case of -- 'commissioner of income-tax, madras v. mysore chromite ltd.', (s) air1955 sc 98 (b), their lordships of the supremecourt repelled the argument of the learned solicitor-general on behalf of the commissioner ..... . c.t. 41/47-f., dated 30-8-1947) to the following effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) and in supersession of the notification of the government of orissa in the finance department no. 5599.f., dated 28-t-1947, the governor of orissa ..... a notification no. 2269-f., dated 1-3-1949 to the effect:'in exercise of the powers conferred by sub-section (1) of section 4, orissa sales tax act, 1947 (orissa act 14 of 1947) as applied to orissa states, the government of orissa are pleased to appoint 31-3-1949 as the date with effect from which every dealer whose .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori156
..... related to a benefit arising out of land.in that view the expenditure was held to be a capital expenditure and the assessee was not allowed any deduction under the income-tax act. this was the judgment in air 1946 nag 241 (q) which was heard along with misc. civil case no. 96 of 1952 (nag) (r), misc. civil case ..... of a license for collecting kendu leaves has been considered.the first of these cases is mohanlal hargovind v. commr. of income-tax', air 1949 pc 311 (o) where the question arose under the indian in- come-tax act as to whether the expenditure incurred in acquiring kendu leaves for the manufacture of biris was an expenditure on revenue account and ..... and was therefore grant of immovaole property within the definitions contained m the general clauses act, section 3(2) and section 2(6), registration act, as relating to 'benefits arising out of land'.this was followed in a later decision of that high court, in income-tax appellate t.ibunal v. haji sabumiyan, air 1946 nag 241 (q) and it .....
Tag this Judgment!Court : Orissa
Reported in : 22(1956)CLT39
..... categorically held that in view of the evidence the only means of livelihood of defendants3 and 4 being by polishing horns and there being no evidence of other source of income available to them it could be safely taken for granted that the widows had not the means to effect the repairs. on this finding the learned subordinate judge considered ..... must be of a defensive character and must be calculated to protect the estate from threatened danger or destruction. according to the other view if the karta has acted with prudence and the act was neither hasty nor reckless, the alienation would be upheld as being for the benefit of the estate.a view, intermediate between these two extremes has been ..... this ground. he also contends that the sale is also for the benefit of the estate. d.w. 4 the overseer of the cuttack municipality, d.w. 2 the tax collector of the cuttack municipality, d.w. 3 the jamadar of the cuttack municipality--and d.w. 1 a retired p.w.d. estimator gave evidence in support of the .....
Tag this Judgment!Court : Orissa
Reported in : 21(1955)CLT521; [1956]7STC36(Orissa)
..... the power to require the deposit of a sum as a condition for preferring an appeal to that tribunal under section 33, indian income-tax act see -- 'r. m. seshadir v. second additional income-tax officer. salaries circle, madras' air 1954 mad 806 (b). 10. another contention was also raised in this connection, and that ..... accordance with law and could be ignored. -- see, for similar instances, cases arising under the indian income-tax act in -- 'sin, rajmani debt v.commr. of income tax, u- p.' : air1937all770 (m); special manager, court of wards, 'naraindas narsimhdas v. commr. of income tax u.p. : [1950]18itr204(all) (m). 18. this, however, does not dispose of ..... commissioner of taxation' 1931 ac 275 (a) the question was whether the powers and functions of the board of review created by . section 41, income-tax assessment act (1922-25) in, making assessments were in exercise of the judicial powers or whether they were merely administrative functions. lord sankey while defining judicial power .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori1; 22(1956)CLT228
..... of the appejlanthowever challenged the correctness of this decision.and urged that it was dissented from in a latermadras decision reported in -- 'radha animal v.commr. of income-tax, madras', air 1950 mad538 (b), and that, moreover, it was opposed to thefundamental principles of hindu law that a coparcener alone can be the karta of ..... 1947 nag 178 (d).doubtless, these two decisions could be distinguished from the present case inasmuch as there the alienations were made by the female manager while acting as the guardian of her minor son. the powers of a mother guardian of her minor son stand on a slightly different footing. doubtless, there are some ..... his livelihood leaving his mother in chargeof his property in the village. during his absencehis mother practically acted as the manager of thefamily, maintained her two daughters and alsocelebrated their marriage. for that purpose heronly source of income was 23 acres of land, leftby her husband sarathi. sometime in july, 1935 she took a loan .....
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