Court : Allahabad
Reported in : AIR1922All37; 66Ind.Cas.171
..... the learned subordinate judge relied for his opinion dealt with returns made by person, under the income tax act. in other words, they were declarations of income which were filed by parties for the purpose of enabling the officer concerned to assess the proper amount of income tax. it was laid down in the madras case to which we have referred that 'it ..... issued announcing the taking over of the property by the court of wards, a further notice was issued under section 16 of the old court of wards act, (u.p. act iii of 1899) calling on all persons who had claims against the estate of muhammad ali to notify them to the collector within six months from the ..... which we may mention here is, that the lower court was obviously wrong in using this acknowledgment against anyone but muhammad hasan himself; section 19 of the limitation act is clear on the point. not with standing this, the learned subordinate judge has given a decree against all the heirs of moulvi muhammad ali except his three .....
Tag this Judgment!Court : Allahabad
Reported in : (1924)ILR46All1
..... answer, therefore, to the principal question referred to us is, as we have already intimated, in the negative.24. under clause (6) of section 66 of the indian income-tax act no. xi of 1922, we order the assessees to bear the costs of this reference, including the fee certified by the government advocate, who has appeared to support the assessment ..... instance, it is not denied that the very latest date on which a return was due from the objectors under sub-section (2) of section 22 of the indian income-tax act was the 5th of july, 1922. on this date there was not even in existence 'an instrument of partnership specifying the individual shares of the partners ' in the ..... . the assistant commissioner, whose duty it was to make the assessment, by reason of a general order lawfully issued under section 5(4) of the indian income-tax act, completed his work on the 26th of january, 1923. one would have assumed that the same general order would have transferred to the assistant commissioner from the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1924All137; 75Ind.Cas.329
..... instance, it is not denied that the very latest date on which a return was due from the objectors under sub-section (2) of section 22 of the indian income tax act was the 5th of july 1922. on this date there was not even in existence 'an instrument of partnership specifying the individual shares of the partners' in the ..... answer, therefore, to the principal question referred to us is, as we have already intimated, in the negative. 22. under clause (6) of section 66 of the indian income-tax act (xi of 1922) we order the assessees to bear the costs of this reference, including the fee certified by the government advocate who has appeared to support the assessment. ..... they were, during the financial year 1922-23, a.'registered firm', within the meaning of that expression as defined in section 2 (14) of the indian income-tax act. the commissioner, affirming the order of the assistant commissioner, has held that they were not; and the question has been referred to us in the following form:whether .....
Tag this Judgment!Court : Allahabad
Reported in : (1924)ILR46All175
..... good deal of expenditure in various directions. it was, therefore, considered just that the board should be permitted to raise a substantial portion of its income by means of a visitors tax. this was first imposed in the year 1909. it was realized by means of a small charge superadded by the railway companies concerned to the price ..... the post of secretary had been abolished and the appellant a.c. mukerji had been appointed the first executive officer of the benares municipal board under the new act. so far as concerns the matters now under consideration, and particularly with reference to the keeping up of the daily cash book, the duties and responsibilities of the ..... own negligence and misconduct. the learned district judge has found that the appellant was from the first cognizant of jogesh babu's proceedings and a participator in his acts of embezzlement. he has-rightly remarked that, on this view of the case, the question raised in the alternative as to the appellant's liability on the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1924All467; 80Ind.Cas.241
..... good deal of expenditure in various directions. it was, therefore, considered just that the board should be permitted to raise a substantial portion of its income by means of a visitors' tax. this was first imposed in the year 1909. it was realised by means of a small charge superadded by the railway companies concerned to the price ..... the post of secretary had been abolished and the appellant a.c. mukerji had been appointed the first executive officer of the benares municipal board under the new act. so far as concerns the matters now under consideration, and particularly with reference to the keeping up of the daily cash book the duties and responsibilities of the ..... own negligence and misconduct. the learned district judge has found that the appellant was from the first cognizant of jogesh babu's proceedings and a participator in his acts of embezzlement. he has rightly remarked that, on this view of the case, the question raised in the alternative as to the appellant's liability on the .....
Tag this Judgment!Court : Allahabad
Reported in : 84Ind.Cas.207
..... income tax act. for reasons, which it is not necessary to specify, the income tax act of 1922 enables a firm to register its business. a registered firm as provided by section 2(14), 'means a firm constituted under an instrument ..... buildings and other premises and machinery, and is, of course, carried on by them for profit. it is an ordinary trading business as defined in section 2(4) of the income tax act: 'business includes any trade, commerce or manufacture, or any adventure or concern in the nature, of trade, commerce or manufacture.' the firm is a registered firm under the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1925All115
..... income tax act. for reasons, which it is not necessary to specify, the income tax act of 1922 enables a firm to register its business. a registered firm as provided by section 2(14), 'means a firm constituted underan instrument of ..... buildings and other premises and machinery, and is of course carried on by them for profit. it is an ordinary trading business as defined in section 2(4) of the income tax act:business includes any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture.2. the firm is a registered firm under the .....
Tag this Judgment!Court : Allahabad
Reported in : 88Ind.Cas.255
..... ramnagar and bahdaul properties, the collections made from which were kept together without any differentiation or distinction. but neither that fact nor the subsequent commingling of the income derived from these houses in the joint stock or the expenditure incurred over their repairs, reconstruction, or improvement therefrom is sufficient to impress that property with ..... those houses, such as were not occupied by the proprietor or his widows, was deposited in and the expenses for their repairs and the ground rent and taxes payable for the said property were paid out of the common stock. these facts are not, however, inconsistent with an intention to keep the house property ..... non taluqdari properties would also be entirely at his disposal. under the circumstances i do not see how he could act otherwise than he did in the matter of keeping the accounts and putting the incomes together and spending monies out of the common stock for the improvement of any such properties belonging to him. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1925All155
..... sarai ramnagar and bahdaul properties, the collections made from which were kept together without any differentiation or distinction. but neither that fact nor the subsequent commingling of the income derived from these houses in the joint stock or the expenditure incurred over their repairs, reconstruction, or improvement therefrom is sufficient to impress that property with the ..... of those houses, such as were not occupied by the proprietor or his widows, was deposited in and the expenses for their repairs and the ground rent and taxes payable for the said property were paid out of the common stock. these facts are not, however, inconsistent with an intention to keep the house property aforesaid ..... into the estate and make thorn descendible, as if they had been a part of the estate, from the income of which they are said to have been purchased.6. an estate as defined by section 2 of act i of 1869 means the taluqa or immovable property, acquired or held by a taluqdar or grantee in the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1925All298
..... which must be tried according to law like every other question of fact. it is desirable to point out that section 66 under the new act does not give a right of appeal. persons assessed to income-tax should clearly understand that this court is not a court of appeal to which resort may be had if they happen to be dissatisfied with ..... question of fact. it must also clearly be understood that this court cannot listen to suggested points of law, which were not first taken in the original proceedings before the income-tax officer, and also submitted clearly and definitely to the commissioner by way of appeals, so as to enable him to pass a decision upon them, and to set out the .....
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