Court : Allahabad
Reported in : AIR1953All25
..... is being exercised in relation to a completely new year of assessment. in support of his contention, mr. pathak relied on the provisions of the indian income-tax act as also the sales tax act and his argument, in substance, was that, if what be was submitting was not correct, the language of the proviso would have been different. 14 ..... a writ of mandamus directing the opposite party no. 2 to issue suitable forms for submitting his returns in accordance with section 6 (2) (a), agricultural income-tax act and, in the alternative, a writ of mandamus was prayed for directing opposite party no. 1 to decide the applications of the two applicants before us according ..... result that neither of the two applicants was supplied the appropriate forms for making their returns in consonance with the provisions of section 6 (2) (a), agricultural income-tax act. 11. the applicants having failed to gain their objective by means of the two applications mentioned above by me have come up to this court to seek .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All97; [1960]39ITR265(All)
..... of making an order covered by section 31(3) would be a finding without jurisdiction.further, when applying the second proviso to section 34(3) of the income tax act, the income tax officer is only competent to take into account orders which are in conformity with the provisions of section 31(3) and findings which are necessary for passing those ..... 1946-47 was or was not barred by time.2. the ordinary period within which a notice under section 34(1)(a) of the income-tax act could be validly served on an assessee under the income-tax, act as it was in 1956 was a period of eight years-computed from the last day of the assessment year 1946-47, so that ..... the particular appeal which had to be filed by the firm against the order passed in its assessment proceedings under section 23(4) of the income tax act. another similar case may be where an income tax officer passes an order under section 23-a for the assessment of a company, deeming certain dividends to have been declared though they were .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All156; [1956]30ITR647(All)
..... of members in definite portions'. unless the property is so divided a family is held to continue as undivided.the provisions of the u. p. agricultural income-tax act do not appear to impose any such condition. learned counsel argued that if a coparcenary ceased to be in existence because of the unequivocal expression of an ..... fully convex-sant with the procedure;5. the second contention was that the assessees had ceased to constitute a joint hindu family within the meaning of the agricultural income-tax act. their case was that a separation had ' been orally effected in june 1948, and that as evidence thereof a partnership deed had been executed on 7- ..... the matterit can be said that an argument that there wasno material to sustain the finding cannot be ruledout. 16. in the u. p. agricultural income-tax act, 1948, section 3 makes every 'person' liable to tax. 'person' has been defined in section 2 (11) as including, among others, an 'undivided hindu family'. this 'undivided. hindu family' .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1953All170; [1952]22ITR195(All)
..... in -- 'bush, beach and gent, ltd. v. road', (1939) 8 itr sup 36. they say that the decision in -- 'shaw wallace's case' was under the english income-tax act and is not relevant. this is clearly wrong. -- 'shaw wallace's case' had been decided by the calcutta high court and the privy council decided it in appeal, while the ..... appellants were for the accrued as well as for the future profits.' 2. the assessee-firm made an application under section 66(1), income-tax act and formulated four questions for reference to this court. the income-tax appellate tribunal was of the opinion that the question formulated by it covered all the four questions formulated by the assessee-firm. the ..... v. shaw, wallace & co.', 6 itc 178: 1932 all lj 588 (pc), would apply and no part of the amount would be 'income' within the meaning of that term in the indian income-tax act. in the statement of the case, however, the tribunal has apparently made a mistake as the assessee firm had admitted that the sum of rs. .....
Tag this Judgment!Court : Allahabad
Reported in : [1993]199ITR726(All)
..... returns, to belong to the assessee. that officer had also framed a protective assessment on the firm and granted registration under section 185 of the income-tax act, 1961. the income-tax officer in the case of sri sohan singh, however, reopened the assessments under section 147(a) and holding that the firm was only a benamidar ..... ) , the words 'omission or failure to disclose fully and truly all material facts necessary for his assessment for that year' in section 147(a) of the income-tax act, 1961, postulated a duty on every assessee to disclose fully and truly all material facts necessary for his assessment. in the present case, as we have already observed, ..... that under the head 'other liabilities' in schedule 'e' as on march 31, 1989, the said liabilities included three amounts towards the sales tax. section 43b of the income-tax act, 1961, provides that certain deductions are allowed only on actual payment. in this writ petition, we are concerned with the sum payable by the assessee by .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1953All232; [1953]23CompCas114(All); [1953]23ITR278(All)
..... on appeal by the assessee the assistant commissioner was not confined to the reliefs claimed by the assessee. his powers under section 31 (3), income-tax act are very wide. it is true that the income-tax officer has not been given a right of appeal, and a right of appeal is given only to the assessee objecting to the assessment, ..... by the assessee, during the relevant period. 8. learned counsel for the department has laid great stress on the language of section 10, income-tax act and has pointed out that under section 30 tax is payable by an assessee in respect of the profit or gains of any business carried on by him. the argument is that the assessee ..... assessment and whether the order in appeal passed by the appellate assistant commissioner was within the ambit of his powers under section 31, income-tax act? 2. whether in the circumstances of the cage the income of the period from 11th december 1942, to 10th december 1943, could be legally assessed in the hands of the assessee company which .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]82ITR255(All)
..... the assessee, who happened to be a former chief justice, this court had to interpret the provisions of section 4 of the income-tax act. these provisions are reproduced in section 10(3) of the income-tax act of 1961, with slight alteration in phraseology, which was held by us to be intended only to clarify and not to alter the law. ..... courts to certify cases fit for appeal to the supreme court, under section 66a (2) of the income-tax act, 1922, could possibly result from theconferment of an additional power on the appellate tribunal by section 257 of the income-tax act of 1961 to refer cases on which views of two high courts differ directly to the supreme court. this ..... considered in this case by us, our interpretation of section 4(3)(viii) of the income-tax act, was likely to affect cases of assessees claiming either the benefit of the provision interpreted by us or of section 10(3) of the act of 1961 in either and less exceptional or special circumstances. in other words, the submission was .....
Tag this Judgment!Court : Allahabad
Reported in : [1977]109ITR474(All)
..... the estimated basis. the following chart gives the necessary details of the returned incomes and the assessed incomes :assessment yearreturned incomeassessed incomers.rs.1962-632,1654,2041963-642,5004,2041965-661,6674,5041966-671,5004,9041967-682,5005,0044. subsequently, the income-tax officer concerned started proceedings under section 147 of the income-tax act, 1961, for the aforesaid assessment years as he had discovered certain bank deposits in ..... . before answering these questions it will be convenient to notice the relevant legislative amendment introduced in section 271(1)(c). when the income-tax act, 1961, came into force section 271(1)(c) stood as under :271. failure to furnish returns, comply with notices, concealment of income, etc.--(1) if the income-tax officer or the appellate assistant commissioner in the course of any proceedings under this .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]79ITR248(All)
..... feature exists in the casebefore us.16. in my judgment, the appellate assistant commissioner and the income-tax appellate tribunal were plainly right in holding that, although the assessment was completed under the income-tax act, 1961, it must be attributed to the jurisdiction vested in the income-tax officer under the indian income-tax act, 1922. upon that, the contention that the order of remand is without jurisdiction must be ..... this case is instructive even as it is apposite to the facts before us. like the subordinate judge, the income-tax officer also enjoyed a double jurisdiction, jurisdiction in respect of proceedings under the indian income-tax act, 1922, and jurisdiction in respect of proceedings under the income-tax act, 1961. like the subordinate judge, who tried the suit under the code of civil procedure in the exercise of .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]104ITR695(All)
..... the following two questions of law for the opinion of this court: '(1) whether, on the facts and in the circumstances of the case, the income-tax officer rightly assumed jurisdiction under section 147(a) of the income-tax act, 1961, for the assessment year 1957-58? (2) whether, on the facts and in the circumstances of the case, the payments of the amount of rs ..... gulati, j. 1. this is a reference under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'). 2. the assessee is a limited company. the assessment year involved is 1957-58 with the previous year ending on 31st december, 1956. the asses-see filed the return on ..... . 9,696 for 1951-52 on march 20, 1956, and of rs. 5,083 for 1952-53 on march 29, 1956 representing interest under section 18a(5) of the indian income-tax act, 1922, could be treated as income .....
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