Court : Allahabad
Reported in : AIR1930All209; 122Ind.Cas.741
..... by the commissioner of income-tax under section 66(2), income-tax act, 1922.2. the facts are given in the statement and very briefly are these. there is a joint hindu family of which lala kalyanmal seems to be the head. he was called upon by the income-tax officer to furnish a return of the income by a notice which ..... arise, whether those facts might be treated as a sufficient cause, in law, within the meaning of section 27 of the act. we find that the commissioner himself, the assistant commissioner of income-tax and the income-tax officer, have all discredited the allegation as to illness and as to whether the alleged facts prevented any interruption of lala kalyanmal ..... disallowed and on 2nd june 1928, an assessment to the best of the judgment was made by the income-tax officer under provisions of section 23(4) of the act.3. lala kalyanmal thereupon made an application to the income-tax officer to give him a fresh opportunity to file his return. his application was made under section 27 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1929All592
..... of the arguments, here, the question arose whether clause (1) would cover the sale of property for recovery of a tax which was other than the land revenue. we should think that it would cover a case like the present. under the income-tax act, section 46, income-tax may be realized as if it were an arrear of revenue. similarly under the canal and drainage ..... act the arrears may be recovered as land revenue. section 175, land revenue act provides an exception in the case of land revenue, and apparently the same rule would .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1932All471
..... mukerji, j.1. this is a reference under section 66(2), income-tax act, 1922, by the commissioner of income-tax in the united provinces. the facts briefly are these. there is a family consisting of a father, two sons, the father's brother and the brother's sons. the father ..... and the commissioner, seem to have come to the conclusion that it was really fabricated for the purposes of avoiding payment of income-tax at a higher rate. that is the opinion which is entertained by the commissioner of income-tax and that is a finding of fact which is binding on us. if the document of 27th march 1927 be a purely ..... was separate. chokhey lal produced a document dated 27th march 1927 besides other evidence in support of separation. the income-tax officer was-not at all satisfied that there was a separation and he held that the income-tax should be paid over the aggregate income from the three shops. an appeal to the assistant commissioner was unsuccessful. thereupon chokhey lal asked for a reference .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1929All625
..... reference to certain decrees and is not confined to decrees for money which carry interest. there is absolutely no ambiguity in the text. as was held in re income-tax commissioners v. pemsel [1891] a.c. 534(at p. 543):if the words of the statute are in themselves precise and unambiguous, no more is necessary ..... execution' or 'to take a step in aid of execution' are merely descriptive of the application with reference to its contents especially the relief asked for therein. sch 1, lim. act, abounds in expressions of that kind, e.g., 'suit for possession,' 'suit for redemption,' 'suit for declaration' etc., and 'application for rehearing' (art. 169), ' ..... period during which the decree was with the collector for execution must be excluded in calculating the period of limitation under article 182, of the schedule the lim. act. we would, therefore, have allowed this appeal with costs, if counsel for the respondent had not strenuously contended on the authority of sheo prasad v. naraini bai .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All211
..... 1. this is an application by the learned government advocate asking us to revise our judgment delivered in an income-tax case on a statement made by the commissioner of income-tax under section 66, income-tax act of 1922.2. the ground on which the review is sought is this. in our judgment we found the fact stated in the 'statement of the ..... very provisions are contained in the civil procedure code of india.6. mr. bajpai then argued that section 98, civil p.c., having been applied to the income-tax cases by section 66-a of the act, the provisions of the civil procedure code are attracted. if that be so his case does not come under section 114, civil p. c, for our judgment ..... minimum period allowed by law. we therefore declared the assessment to be bad.3. the learned government advocate now states that it was the practice the of the income-tax officer concerned to state in notices issued that in the case of the period allowed proving to be less than 30 days, the assessees would have 30 days .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All48
..... and does not affect the issue of the notice, if it was otherwise valid.39. question 4.-answer.-section 64(1), income-tax act, authorizes the income-tax officer at cawnpore to assess the income-tax at the headquarters for all the branches of the business wheresoever situated and there is nothing in section 22(2) which requires ..... obeyed. the plain language of the sections enables one to arrive at the result indicated above. it is, however, pointed out that section 37, income-tax act, empowers the income-tax officer to direct the production of documents by any person, assessee or otherwise, in the manner laid down by the civil procedure code in relation to suits and ..... and the other was dated 22nd february 1928. it was on account of the failure to comply with both these notices, that the income-tax officer purported to act udder section 23(4), income-tax act. when the assessees questioned the propriety of this assessment 'to the best of judgment' they questioned the validity of the notice of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1929All919
..... by it should be used to obtain as much money as possible by holding out a threat of prosecution. it seems to me that action under section 28, income-tax act, was not taken because the applicant refused to pay the large sum of money demanded from him for compounding the offence which he was alleged to have committed, ..... prosecution under these sections, on receipt of money. the talk of compromise could only have related to the offence under section 177, i.p.c., read with section 52, income-tax act. in that case, on the failure of the compromise, no prosecution under sections 193 and 465 should have been ordered. the officers of the crown, therefore, on whose ..... mr. ganga sagar was acquitted of the offences under sections 193 and 465, i.p.c., and was convicted of the offence under section 177(read with section 52, income-tax act), i.p.c., and was sentenced as already stated.7. as i have already stated, the whole evidence has been thoroughly thrashed out and all possible arguments have .....
Tag this Judgment!Court : Allahabad
Reported in : 118Ind.Cas.17
..... three years with reference to certain decrees and is not confined to decrees for money which carry interest. there is absolutely no ambiguity in the text. as was held in income tax commissioners v. pemsel (1891) a.c. 531 : 61 l.j.q.b. 265 : 65 l.t. 621 : 55 j.p. 805, 'if the words of the ..... take a step-in-aid of execution' are merely descriptive of the application with reference to its contents especially the relief asked for therein. schedule i of the indian limitation act abounds in expressions of that kind, e.g., 'suit for possession', 'suit for redemption', 'suit for declaration' etc., and 'application for re-hearing' (art. 169), ' ..... interpretation upon simple words.34. my view derives support from an examination of the language used to describe other suits, appeal or application in the first schedule to the limitation act. they are nearly all described as being 'for' something, eg., 'for money payable,' 'for possession,' 'for compensation,' 'for leave to appeal' and so forth. now in .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All389
..... and four points have been put before us for our opinion. these are:(1) whether the government trading taxation act and the income-tax act are applicable to the tehri state?(2) whether, since the government trading taxation act only came into force on 1st april 1926, there is any liability for assessment with reference to transactions which took ..... operations connected therewith, all property occupied in british india and all goods owned in british india for the purposes thereof, and all income arising in connexion therewith, be liable:(a) to taxation under the income-tax act, 1922,....7. by sub-s. 3 of the same section 2, we are furnished with the meanning of the expression ..... would be subject to any law that the indian legislature should frame and promulgate. the object of the income-tax act is to charge income acquired in british india and it is not in the contemplation of the act to claim anything in respect of something done in the territory of a government which may have sovereign rights .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All288
..... 'previous year' when the business for which the money was actually borrowed did not exist, is an admissible deduction within the meaning of section 10, clause 2(3), income-tax act?5. as regards question (a), on the facts stated by the learned commissioner himself, the language does not appear to be very happy. we understand, and the learned ..... for other kinds of business, and, as they were paying interest on money so borrowed in previous years, they should be credited under section 10(2)(3), income-tax act with the interest they had to pay. in other words, they wanted that the interest which they paid should be treated as an outgoing on the head of ..... our opinion it is neither 'property' nor is it 'business.' the income from this source must come under clause (6), section 6, income-tax act and it must be assessed as directed in section 12, income-tax act.6. we are of opinion that the income from the contract is to be assessed as income from 'other sources.'7. that being our opinion on q. (a .....
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