Court : Allahabad
Reported in : [1970]77ITR827(All)
..... actual receipt and control of the income. speaking with reference to similar provisions in the income tax acts, of the united ..... the person who is the beneficial owner of the income or instead to assess the representative assessee who initially receives the income. the scheme expressed in the u.p. agricultural income-tax act, as in the indian income-tax act, 1922, and the income-tax act, 1961, provides for charging the tax in the hands of the person who is in ..... him in his representative capacity only. sub-sections (1) and (2) of section 11 of the u.p. agricultural income-tax act and sections 160 and 161 of the income-tax act, 1961, are merely enabling sections. they enable the revenue to make an assessment on the representative assessee instead of a direct assessment .....
Tag this Judgment!Court : Allahabad
Reported in : [1969]24STC356(All)
..... xv. sections 160 to 166 in that chapter deal with representative assessees. under those provisions tax is levied upon and recovered from an agent of a non-resident assessee, from ..... appropriate provisions would have been made in the act to levy and collect tax on a commission agent in his representative capacity. the device of levying upon and collecting tax from the agents or other representatives of certain class of assessees is often resorted to in taxing statutes. in the income-tax act, 1961, such a device is embodied in chapter ..... on the following question of law :whether on the facts and in the circumstances of the case, the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals?2. the statement of the case is a .....
Tag this Judgment!Court : Allahabad
Reported in : (1999)155CTR(All)218
..... surety to the firm and its partners for a liability to the extent of rs. 1,00,559. the fact of the applying and obtaining of income-tax clearance certificate under s. 230a of the act, by the partners of the said firm, according to the respondents are not relevant, and therefore, the recovery proceedings for the realisation of the ..... by sri bhupendra singh, son of the petitioner it has been reiterated that the petitioner stood surety only for the liability of income-tax, wealth-tax and gift-tax and not for any penalty under s. 271(1)(c) of the act, and therefore, the petitioner is not liable to pay the amount of penalty imposed under s. 271(1)(c) against ..... feb., 1985. it appears that the ito, circle-1(6), kanpur, respondent no.1 initiated penalty proceedings against the firm under s. 271(1)(c) of the it act, 1961, (hereinafter referred to as the 'act'), and imposed penalty on the said firm. the partners of the said firm applied and obtained clearance certificate under s. 230a of the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All440; [1966]62ITR1(All)
..... taxation was not one of the subjects acceded by him to the dominion of india. as regards the income which could be taxed under the rampur income-tax act it continued to be immune. as regards the income which could be taxed under the indian income-tax act on account of its having accrued to him in the dominion of india he claimed that on the ..... decide it and not evade deciding it.13. in the cases of jagannath behera : air1958sc239 (supra), sri sudhansu shekhar singh deo v. state of orissa : [1961]41itr743(sc) and commr. of income-tax, andhra pradesh v. h. e. h. mir osman ali khan, civil appeal no. 46 of 1964, decided by the supreme court on 25-10-1965 ..... , same immunities, same dignities and same titles', the words actually used were the words to be used.the merger agreement in the case of sudhansu shekhar singh deo : [1961]41itr743(sc) (supra) used the words 'the personal rights, privileges, dignities and titles' and it was held by the supreme court that the privileges guaranteed by it were .....
Tag this Judgment!Court : Allahabad
Reported in : (1978)7CTR(All)347
..... so far as the amount deducted at source in addition to rs. 38,162/- is concerned, it may suffice to mention that this was admittedly not advance tax. under s. 214 of the income-tax act interest at the rate of 9 per cent per annum is payable on the amount by which the aggregate sum of any instalments of advance ..... source. the deposit of the entire amount of rs. 38,162/- by the assessee by way of advance tax was refundable along with interest under s. 214 of the income-tax act inasmuch as the said amount exceeded the amount of the tax determined on regular assessment. in our opinion, the tribunal rightly found that the assessee was entitled to the ..... tax paid during any financial year exceeds the amount of tax determined in regular assessment. the expression 'advance tax' has been defined in s. 207(2) of the income-tax act. this definition does not take within its ambit the amount deducted at source. under s. .....
Tag this Judgment!Court : Allahabad
Reported in : [1942]10ITR152(All)
..... nagpur high court following the decision of a bench of three judges of the madras high court in venkatachalam chettiar v. commissioner of income-tax, madras2, held that where the commissioner of income-tax, acting under section 33, refuses to review the order of an assistant commissioner, the position of th assessee not being altered as consequence, ..... petitioner.8. that your petitioner submits that in fairness this is a proper case for the exercise of your power of review under section 33 of the income-tax act, 1922, and that you have the power to revise to assessment made by the subordinate authority after consulting the central board of revenue (vide paragraph 104 ..... , p. 268 of the income-tax manual, 1937).wherefore you petitioner prays that you may be pleased in the exercise of your powers under section 33 of the income-tax act, 1922 to call for the record of the petitioners assessment by the subordinate authority and .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]76ITR96(All)
..... is accepted, then, i will have to import a fiction in the law which is not there that under section 46(2) of the income-tax act, the recovery of arrears of tax on a certificate issued by the income-tax officer will be deemed to be an execution of a decree for money passed by a civil court.8. it was then submitted, on behalf ..... bombay, [1955] 28 i.t.r. 891, [1955] 2 s.c.r. 887, the supreme court had occasion to consider the true effect of section 46 of the indian income-tax act and its proviso. the learned judges in paragraph 8 of the reported judgment observed as follows:'all that the sub-section directs the collector to do is to proceed to ..... 21, rule 58, of the code as regards the attachment and under other provisions as regards sale. the submission was that the proviso to section 46(2) of the indian income-tax act incorporates a rule of reference and it must be given full effect and when so done there will be no difference between the collector taking proceedings by attachment of immovable .....
Tag this Judgment!Court : Allahabad
Reported in : (2001)69TTJ(All)503
..... placed at p. 58 of the assessee's paper-book), which reads as under :'the assistant commissioner (tds) varanasi.filing of annual return under section 206c of the income tax act, 1961, for the financial year 1991-92.sir,we write with reference to your letter no. tds/annual/1991-92 dated 18-8-1992, served on 3-9-1992, ..... before us, which, are, in the following terms :2.1. as a result of newly inserted provisions of section 194h of the income tax act, 1961 (hereinafter referred to as 'the act'), as a result of finance act, 1991, which received the assent of the president of india on 27-9-1991, all these respondents were under an obligation to deduct ..... reply, the assistant commissioner (tds), varanasi, referred this case to the undersigned for the imposition of penalty under section 271c of the income tax act. accordingly, a show-cause notice under section 271c of the income tax act was issued by the undersigned on 28-12-1992, which was duly served on 30-12-1992, fixing the date of hearing on .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]152TAXMAN646(All)
..... substantial question of law which arose for consideration is to the effect, whether the assessee, who has not deducted the tax at source, can still be levied penalty under section 272a(2)(g) of the income tax act for not issuing the certificates of tax deducted, as per the requirement of section 203.3. the assessing officer as well as the commissioner (appeals) levied the ..... penalty under the aforesaid provision whereas the income tax appellate tribunal has condoned the said penalty after holding that since the tax was not deducted at source, the penalty .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]77ITR133(All)
..... & co. referred to above. in that case the assessee was a dealer in securities which constituted its stock-in-trade. the assessee had been charged to tax under the indian income-tax act, 1918, in respect of its business. in the years 1946 and 1947 the assessee had received the sums of rs. 4,13,992 and rs. 1, ..... facts are these. the late ganga sagar jatia carried on business of cotton ginning and commission agency in cotton and he had also income from property and dividends. he was an assessee under the income-tax act of 1918 (act vii of 1918). he died on september 22, 1944, leaving behind him his widow, smt. indermani jatia, but no issues. smt ..... t.p. mukerjee, j. 1. this is a reference by the appellate tribunal, at the instance of the commissioner of income-tax, lucknow, under section 66(1) of the indian income-tax act, 1922, (hereinafter referred to as 'the act'). the statement of the case relates to the assessment year 1945-46. the relevant previous year ended on october 15, 1944.2. .....
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