Court : Andhra Pradesh
Reported in : [1957]31ITR788(AP)
..... is urged by mr. sankara rao appearing for the petitioner that the only mode of recovery of arrears of tax by income-tax authorities is that provided under section 46 of the indian income-tax act, namely, the income-tax officer forwarding to the collector a certificate under signature specifying the amount of arrears and the collector could recover ..... from the assessee the amount specified therein as if it were arrears of land revenue. no other remedy is available to the income-tax authorities and as such ..... by mr. sankara rao is also irrelevant and all that was decided there was that when once the collector acting under section 46 (2) allows the assessee to pay in certain instalments the income-tax authorities would be under an obligation to take so long as the order stands only such instalments and that they .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]8STC153(AP)
..... a particular year does not operate as res judicata or estoppel so as to prevent that decision from being reopened in assessments for subsequent years. compare commissioner of income-tax v. massey & co. (1928 56 m.l.j. 451). even in respect of the same year's assessment, power is given to the assessing authority to bring under ..... , the tribunal omitted to consider the objection and give its decision thereon. the assessee thereupon applied to the tribunal under section 12-a(6) of the madras general sales tax act for a review of its previous order and for deletion of the sum of rs. 65, 623-13-0 from the turnover. objection was taken on behalf of the ..... division bench before which the revision case came on for hearing, considered it desirable that the proper interpretation of section 12-a(6)(a) of the madras general sales tax act should be decided by a full bench and referred the following general question :-'what is the correct interpretation of the provisions of section 12-a(6)(a) of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1958CriLJ152
..... act xxx of 1947 was discriminatory and that section 5 (4) was therefore hit by article 14 of the constitution. in the ..... case second cited, the same view was taken of section 5 (1) of act xxx of 1947 after the introduction of the new sub-section 1-a in section 34 of the income-tax act. these decisions have no application, because the classification under section 207, criminal p.c. is not with reference to ..... sastri (s) : [1954]26itr713(sc) .in the case first cited, section 5 (4) of the taxation on income (investigation commission) act, xxx of 1947, was held to deal with the same persons as those who fell within the ambit of section 34 of the indian income-tax act, that dealing with such persons under the more drastic provision of section 5 (4) of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]33ITR760(AP)
..... both in the hyderabad income-tax act and the indian income-tax act, between tax and penalty and special provisions have been inserted in these acts relating to the recovery by this procedure. while sections 57 and 58 of the hyderabad income-tax act, corresponding to sections 45 and 46 of the indian income-tax act, deal with the recovery of tax payable on a notice ..... in our view, there is fallacy in this reasoning. where appeals have been provided, as in the case of the income-tax act, against all matters arising out of the administration of the income-tax act including the levy of penalty, the question as to whether any provision has been repealed or not could also be ..... , 1949.'5. the question is whether the legislature, by saving the hyderabad income-tax act for the purposes of levy, assessment and collection of income-tax and super-tax, saved the power of levying penalty also under section 40 of the hyderabad income-tax act. the first thing to be noticed under sub-section (1) of section 13 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]8STC164(AP)
..... act as it originally stood, the appellate assistant commissioner or the income-tax officer may, within four years from the date of the order of assessment or other orders mentioned ..... the assessment could be revised only within two years next succeeding that to which the tax or licence fee related. the question, therefore, is whether the amendment is retrospective in operation.5. a similar question arose on a construction of the provisions of the limitation act, in lakshminarayana chetty v. additional income-tax officer (1956 an. w.r. 243). under section 35 of that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]31ITR781(AP)
..... as the assessee may produce and such other evidence as the income-tax officer may require on specified points shall be an order in writing assess the total ..... the estimate made by the income-tax authorities. it is contended that the income-tax authorities neither disclosed nor gave the assessee an opportunity or rebut the materials or basis of the estimate. the assessment is one under sub-section (3) of section 23 of the indian income-tax act which requires that the income-tax officer after hearing such evidence ..... law, but there the agreement ends; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. there must be .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]8STC114(AP)
..... to the full bench, viz., 'what is the scope of the definition of 'turnover' in section 2 (i) of the madras general sales tax act as amended by the madras general sales tax (andhra amendment) act, 1954.opinionviswanatha sastri, j.5. the question referred to us is as follows :what is the scope of the definition of 'turnover' in section ..... 2 (i) of the madras general sales tax act as amended by the madras general sales tax (andhra amendment) act, 1954.6. though the terms of the reference are very wide and general we understand it in the context of the findings of the ..... before us. in the ensuing discussion, the madras general sales tax act (ix of 1939) will be referred to as 'the principal act', the madras general sales tax (andhra amendment) act, 1954 (xiii of 1954) as 'the amending act' and the turnover and assessment rules as 'the rules'. the amending act received the assent of the governor on 24th june, 1954, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP204; 1959CriLJ428
..... do not give any particulars of the persons from whom the coriander was purchased or to whom it was sold. they do not contain the seals of the income-tax officer or the sales tax officer. the said items are also not in the hand-writing of p.. w. 2. the items, therefore, are not proved and the evidence of p. w. 2 ..... complaint to be filed against the plaintiff under sections 209, 467 and 471, i. p. c. we nave found, agreeing with the learned district judge, that the appellant had committed acts of deberate forgery by concocting exs. a-1 and a-4 in support of his claim. the plaintiff forged the said documents to support his claim for a large amount ..... the meaning of section 476(1), cr. p. c, we think, that in view of the inordinate delay, no useful purpose will be served by prosecuting the appellant for an act of forgery committed in the year 1947. though this is a case of the type for which section 476, cr. p. c. is really intended, with great reluctance we have .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]31ITR867(AP)
..... are liable to pay penalty under section 28 of the act. section 25a of the income-tax act reads :'(1) where, at the time of making an assessment under section 23, it is claimed by or on behalf of any member of a hindu family hitherto ..... not accept the figure but added a sum of rs. 40,000, on the ground that the assessee had dealings in blackmarket and suppressed his income therefrom. he also took proceedings under section 28 of the income-tax act and imposed a penalty of rs. 21,960 by his order dated 29th january, 1947. the question is whether the members of a disrupted family ..... tribunal, madras, had submitted the following question under section 66(1) of the indian income-tax act.'whenever the levy of penalty of rs. 15,000 on the assessee is valid in law ?'the assessee, mahankali subba rao and nageshwara rao, eluru, was a hindu undivided family, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]31ITR678(AP)
..... has no jurisdiction to impose a penalty on the partners of a dissolved firm and to collect the same from any one of them.section 44 of the income-tax act governs the situation. it reads :'where any business, profession or vocation carried on by a firm of association of persons has been discontinued, or where as association ..... that for some others credit items the assessee had no explanation. the assessment was completed on a total income of rs. 50,776. thereafter, a notice was issued under section 28(1)(c) of the indian income-tax act for the admitted concealment of income by the firm. on 31st august, 1953, a penalty of rs. 9,300 was levied on ..... :'it is clear in these circumstances that the hindu undivided family was not existing on the date the income-tax officer imposed the penalty. in my opinion the proceeding initiated by the income-tax officer under section 28(1)(c) of the act is legally invalid since the hindu undivided family was non-existent of that date.'dealing with the argument .....
Tag this Judgment!