Judgment Search Results Home > Cases Phrase: income tax act 1961 section 168 executors Sorted by: old Court: guwahati Page 15 of about 794 results (0.080 seconds)

Shyam Sundar Tea Co. (Pvt.) Ltd. Vs. Agricultural Income-tax Officer, ...

Court : Guwahati

..... filed on behalf of the petitioner before the agricultural income-tax officer, contending, inter alia, that the income-tax assessment of the petitioner-company for the assessment year 1959-60 and 1960-61 had since been revised under section 154 of the income-tax act, 1961, and on the basis of such revised assessments under the income-tax act, the agricultural income-tax under the act for the assessments years 1959-60 1960-61 ..... , would be rs. 62,404 and rs. 53,326, respectively. accordingly, the agricultural income-tax officer by his order dated august 3, 1967, revised the earlier order .....

Hanutram Ramprasad Vs. Commissioner of Income-tax

Court : Guwahati

..... appellate assistant commissioner. ......' 14. the language of sub-section (4) of section 250 of the income-tax act, 1961, is substantially the same as the language of sub-section (2) of section 31 of the indian income-tax act, 1922.15. while considering the provision of section 31(2) of the indian income-tax act, 1922, the supreme court in the case of keshav mills co. ltd. v. commissioner of ..... , in view of the interpretation of the supreme court of sub-section (2) of section 31 of the indian income-tax act,1922, as quoted hereinabove, and, in our view, the same view being applicable to sub-section (4) of section 250 of the income-tax act, 1961, the appellate assistant commissioner, when the matter goes before him on appeal, is authorised under section 250(4) of .....

Commissioner of Income-tax Vs. Ramniwas Karwa

Court : Guwahati

..... the commissioner of income-tax, the following question of law has been referred by the income-tax appellate tribunal, gauhati bench, under section 256(1) of the income-tax act, 1961, hereinafter referred to as 'the act' : 'whether, on the facts and in the circumstances of the case, and on a proper interpretation of section 88 of the income-tax act, 1961, the appellate ..... , to which the donation was made, did not fulfil the required conditions as laid down under section 88 of the act.4. the assessee thereafter preferred an appeal before the income-tax appellate tribunal against the order of the appellate assistant commissioner. the tribunal held that relief under section 88 was admissible also ..... trust. during the course of the assessment proceedings, the assessee claimed exemption under section 88 of the act on this sum of rs. 21,000 as donation given to the fund. but the income-tax officer did not allow the claim of exemption.3. the assessee then preferred an appeal before the appellate .....

Hanutram Ramprasad Vs. Commissioner of Income-tax, Assam.

Court : Guwahati

..... to the appellate assistant commissioner. ......"the language of sub-section (4) of section 250 of the income-tax act, 1961, is substantially the same as the language of sub-section (2) of section 31 of the indian income-tax act, 1922.while considering the provision of section 31(2) of the indian income-tax act 1922, the supreme court in the case of keshav mills co. ltd. v. commissioner of ..... , in view of the interpretation of the supreme court of sub-section (2) of section 31 of the indian income-tax act, 1922, as quoted hereinabove, and, in our view, the same view being applicable to sub-section (4) of section 250 of the income-tax act, 1961, the appellate assistant commissioner, when the matter goes before him on appeal, is authorised under section 250(4) of .....

Jatindra Nath Sarmah Vs. Income-tax Officer, a Ward and anr.

Court : Guwahati

..... 1965-66 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961 (hereinafter referred to as ' the act '). 3. the facts of these two ..... cases briefly are that two notices under section 148 of the act for the aforesaid two assessment years were issued to the petitioner requiring him to submit ..... the assessment order dated february 7, 1970, passed by the income-tax officer, ' a ' ward, dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961, as well as the assessment order dated nil passed by the income-tax officer, ' a ' ward, dibrugarh, for the assessment year .....

Jatindra Nath Sarmah Vs. Income-tax Officer, Andquot;aandquot; Ward, D ...

Court : Guwahati

..... 1965-66 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961 (hereinafter referred to as "the act").the facts of these two cases ..... briefly are that two notices under section 148 of the act for the aforesaid two assessment years were issued to the petitioner requiring him to submit return ..... the assessment order dated february 7, 1970, passed by the income-tax officer, "a" ward, dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961, as well as the assessment order dated nil passed by the income-tax officer, "a" ward, dibrugarh, for the assessment year .....

Jatindra Nath Sarmah Vs. Income-tax Officer, a Ward, Dibrugarh, and An ...

Court : Guwahati

Reported in : [1978]113ITR898(Gauhati)

..... 1965-66 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act').the facts of these two cases ..... briefly are that two notices under section 148 of the act for the aforesaid two assessment years were issued to the petitioner requiring him to submit return ..... the assessment order dated february 7, 1970, passed by the income-tax officer, 'a' ward, dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under section 148 of the income-tax act, 1961, as well as the assessment order dated nil passed by the income-tax officer, 'a' ward, dibrugarh, for the assessment year .....

Commissioner of Income-tax and ors. Vs. Amsoi Tea Estate

Court : Guwahati

..... the partners constituting the firm. it was further held that this position in law of the partners in relation to the firm was recognised by the provisions of the income-tax act.5. subsequent to the hearing of the arguments it has been brought to our notice by the learned counsel for the respondents that the above-said decision of the madras ..... of service postulates two different persons.11. it was further held that on account of the method of computation prescribed in the income-tax act, 60% of the income of the firm is agricultural in character and, therefore, it cannot be taxed under the income-taxact, that even though the flexible arrangement among partners regarding distribution of this sum may take different forms, the essential agricultural .....

Smt. Sohani Devi JaIn Vs. Income-tax Officer, a Ward and ors.

Court : Guwahati

..... thought he was required to file the return for that assessment year. thereafter, on 14th march, 1963, the officer issued another notice under section 148 of the income-tax act, 1961, in respect of the assessment year 1946-47. one of the contentions urged by the appellant was that so long as the return submitted by the appellant on ..... q., jorhat') for the assessment year 1960-61 and the notice of demand of the same date issued by the same officer under section 156 of the income-tax act, 1961 (hereinafter called 'the act'), demanding payment of a sum of rs. 18,495.98 from the petitioner.2. the material facts of the case may be stated :the petitioner filed ..... so long as he did not do so, he was incompetent to issue a notice of reassessment either under section 34 of the income-tax act of 1922, or section 148 of the income-tax act, 1961. we are unable to accept that contention. the act does not provide for any machinery for dealing with voluntary returns filed by an assessee after assessment of .....

Commissioner of Income-tax, Assam, and Others Vs. Amaio Tea Setate.

Court : Guwahati

..... two different person.it was father held that on account of the method of computation prescribed in income-tax act, 60% of the income of the firm is agricultural in character and, therefore, it cannot be taxed under the income-tax act, that even though the flexible arrangement among partners regarding distribution of this sum may take different forms ..... was deriving income from sale, cultivation and manufactur of tea. the income-tax offecer computed the income of the firm for the assessment year 1962-63 at rs. 58,485 and under rule 8 of the income-tax rules, 1962, 40% of this income was made taxable under the income-tax act. the income-tax officer, while allocating the share of the income between the partners ..... be an employee of the firm, that though a firm is a taxable entity under the income-tax act it has no independent existence in the eye of law and that the income of the firm was the income of the partners constituting the firm. it was further held that this position in law of .....