Court : Kerala
Reported in : AIR1959Ker110; [1959]36ITR169(Ker)
..... itself registered under the provisions of section 26a. registration of firms under the income tax act is not a general right but is a mere privilege given to the firm in order to enable the individual partners to get the benefit of the ..... as to the specification of the share of each partner in the partnership deed enacted under section 26a of the indian income tax act, 1922, and in the application form prescribed under rule 3 of the income tax rules are mandatory in nature and unless these provisions are strictly complied with, the partnership firm is not entitled to get ..... n.v. iyengar, j.1. this is a reference by the income tax appellate tribunal, madras bench under section 66(1) of the indian income-tax act and the question raised is :'whether the assessee is entitled to relief under section 26-a of the indian income-tax act for the accounting year 1125 m. e. relevant for the assessment year 1951- .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker26
..... , the reasonable rent under an existing tenancy. if there was no tenancy, there was nothing on which the tribunal could adjudicate. the law to he gathered, especially from r. v. income-tax special purposes commix. (1888) 21 qbd 313 (f) and r. v. lincolnshire. justices; ex parte brett. (1926) 2 k. b. 192 (g), is that, if a ..... having jurisdiction under the code of civil procedure 1908, to entertain a suit for the possession of the holding or part thereof to which any legal proceeding under this act relates.'11. section 22, however, cannot be considered as abrogating the rights of a rent court to adjudicate upon an essentially collateral subject like the existence or ..... are not of material assistance, except in so far as general principles of construction are laid down'.6. sub-section (1) of section 15 of the makbar tenancy act, 1929, deals with the constitution of rent courts. it reads as follows:'the state government may by notification in the fort st. george gazette, constitute for any area .....
Tag this Judgment!Court : Kerala
Reported in : [1959]10STC459(Ker)
..... the passage from the judgment of lord sumner in the parana already extracted).50. the learned judges finally held following the decision of the supreme court in commissioner of income-tax, madras v. mysore chromite ltd. [1955] 27 i.t.r. 128; a.i.r. 1955 s.c. 98, that the property in the goods did ..... the right to pass title to the foreign companies. the learned advocate-general also contended that the assessee will be 'dealers' within the definition of the sales tax act. the assessees will also be 'commission agents' who will come within the definition of 'dealer'. the learned advocate-general also contended that even if the assessees are ..... assessees will be 'dealers' which term will take in a commission agent also. the expression 'dealer' is defined in section 2, clause (c), of the cochin sales tax act (act xv of 1121) as follows :-(c) 'dealer' means any person, local authority, company, firm, hindu undivided family, undivided marumakkathayam tarward or other association of persons engaged .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker34
..... copy has to be excluded in computing the time for the appeal under section 115 of the travancore income-tax act corresponding to section 67a of the indian income-tax act.4. the learned counsel for the income-tax department conceded before us that if we were of the opinion that the assessee was entitled to exclude ..... u. n. service v. income-tax commissioner, air 1957 mad 151; (a). in that case section 33(1) of the indian income-tax act (corresponding to section 45 of the travancore income-tax act), section 67a of the indian income-tax act (corresponding to section 115 of the travancore act), and rule 10(1) of the income-tax appellate tribunal rules 1946 have ..... the madras and calcutta cases referred to above and hold that the assessee was entitled, under section 115 of the travancore income-tax act (corresponding to section 67a of the indian income-tax act) to exclude the time taken for obtaining the certified copies after the intimation received by him of the appellate assistant commissioner' .....
Tag this Judgment!Court : Kerala
Reported in : [1959]36ITR205(Ker)
..... in rasipuram union motor service v. commissioner of income-tax. in that case section 33(1) of the indian income-tax act (corresponding to section 45 of the travancore income-tax act), section 67a of the indian income-tax act, (corresponding to section 115 of the travancore act), and rule 10(1) of the income-tax appellate tribunal rules, 1946, have been considered ..... copy has to be excluded in computing the time for the appeal under section 115 of the travancore income-tax act corresponding to section 67a of the indian income-tax act.the learned counsel for the income-tax department conceded before us that if we were of the opinion that the assessee was entitled to exclude ..... the madras and calcutta cases referred to above and hold that the assessee was entitled under section 115 of the travancore income-tax act (corresponding to section 67a of the indian income-tax act) to exclude the time taken for obtaining the certified copies after the intimation received by him of the appellate assistant .....
Tag this Judgment!Court : Kerala
Reported in : [1959]36ITR210(Ker)
..... petitioner.the assessee being an unregistered firm it was open for the first respondent to assess either the firm or the partners under section 23(5)(b) of the income-tax act. he chose to adopt the former course. the next stage is that of issuing notice of demand under section 29 which provides as follows :'when any ..... no jurisdiction to pass the order exhibit p-3, that the petitioner was not a defaulter as contemplated by section 46(1) of the income-tax act, that no notice had been served on him for payment of the tax before imposing penalty, that no notice of the order imposing penalty was given to him, that in view of the appellate decision setting ..... urged on behalf of the petitioner that there was no demand on him to pay tax and that he cannot therefore be deemed to be in default. section 46 of the income-tax act provides that when an assessee is in default in making a payment of income-tax the income-tax officer may in his discretion direct that in addition to the amount of the arrears .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker294
..... to recover the sum of rs. 335-10-0 deposited by the plaintiff when the properties were brought to sale for recovery of income-tax due from defendants 2 to 6. under section 72 of the transfer of property act a mortgagee may spend such money as is necessary for the preservation of the mortgaged property from destruction, forfeiture or sale. mulla in ..... , in execution of money decree, or sale for recovery of cesses for which the mortgage right could not be sold. even if the properties had been sold for recovery of income-tax dues, the plaintiffs security would not have been impaired in any manner. the plaintiff is therefore not entitled to claim a charge in respect of this sum. it was also ..... a sum of rs. 335-10-0 alleged to have been paid by the plaintiff when the properties in schedule a were brought to sale for recovery of arrears of income-tax due from defendants 1 to 6.according to the plaintiff, though the original rate of interest was only 71/2 per cent, per annum it was raised later to 8 .....
Tag this Judgment!Court : Kerala
Reported in : [1959]36ITR233(Ker)
..... the same assessee, and they related to his assessments under the travancore income-tax act for the years 1122, 1123 and 1124 m.e. he was first assessed for these three years by the income-tax officer, salary and non-resident refund circle, alleppey. later, acting under section 47 of the travancore income-tax act, the income-tax officer issued a notice to him for re-opening the three assessments, and ..... in the circumstances of the case, it could, in law, be held that there was definite information before the income-tax officer leading to the discovery of under-assessments to enable the income-tax officer to start proceedings under section 47 of the travancore income-tax act ?'the notices for re-opening the assessments under section 47 were sent to the assessee with a covering letter from .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker279; [1959]36ITR544(Ker)
..... previous years to periods during which they could have carried forward the particular losses under the law in existence before the extension of the indian income-tax act (in this case, under the travancore income-tax act) and that in view of it the company's loss of 1123 could be carried forward only for two years, as that was ..... connection refer to the fact that in the order for the assessment or 1950-51 which was the first assessment on the company under the indian income-tax act after that act was extended to travancore-cochin, the loss of 1123 was ascertained and there was an express direction to carry forward that loss also to the next ..... (removal of difficulties) order, 1950, it could never have been the intention to make this kind of discrimination against the assessees newly brought under the indian income-tax act.as the extension was made for the purpose of securing uniformity section 3 could have been intended only for the purpose of relieving temporary hardships which might be .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker182
..... an infringement of article 14 the supreme court held:'the discrimination, if any, was not brought by the two ordinances, but by the circumstances that there was no income tax act in nabha and consequently there was no case of assessment pending against any nabha assessees. in any case the provision that pending proceedings should be concluded according to ..... a given case there is sufficient territorial nexus is essentially one of fact'.18. in much the same way has the principle-been stated in earlier cases under the indian income-tax act, 1992. see kanga, 4th edn. vol. i, p. 8. thus in wallace bros, and co. ltd. v. i. t. commr., bombay the privy council had ..... occasion to consider the validity of section 4a of the indian income-tax act, 1922 under which the foreign income of a company which was incorporated in the united kingdom and had also its control and management of affairs exclusively in that country was sought to be .....
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