Court : Allahabad
Reported in : AIR1930All490
..... circumstances is: 'to confirm the truth or truthfulness of.' it was further contended on behalf of the opposite party that the mere fact that in cases under the income-tax act and possibly other such acts a false verification was expressly to be declared to be punishable under section 177, i.p.c., or some other such section and the absence of any such ..... were asked to hold that the legislature orders a defendant to declare that his statements are true and, since it is further emphasised that the same legislature passed all the acts, in the same breath says that it does not care whether the statements are true or not and that no penalty shall follow the making of a false verification. it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All887
..... the contention is well-founded. we have been referred to the fact that in certain cases of disputes as to income-tax, the income-tax officer can or must refer the matter under section 66(a) to this court. but the fact that an income-tax officer must refer a matter to this court can have no bearing on the question whether the courts of ajmere ..... are subordinate to this court or not. similarly reference has been made to the fact that the repealed press act, 1 of 1910 (which it is suggested has been embodied ..... . he now has applied for the entry of his name as an advocate on the rolls of this court by virtue of the rules made under section 9, bar councils act (38 of 1926), and in particular, of rule 1, proviso (a) which reads as follows:provided, firstly, that a person who is a graduate in law of any such scheduled .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All23
..... have been awarded to the applicants should also include the sum of rs. 100 deposited by his clients for a reference under sub-section (2), section 66, income-tax act. we have heard the learned counsel for the government on the point. we can regard the amount of rs. 100 deposited by the assessees only as a ..... question.8. as regards the second question, viz., whether the income-tax officer was justified in fixing the income of the assessees at the sum of rs. 45,000, we are of opinion that what the income-tax officer virtually did was to act under sub-section (4), section 23, income-tax act. if it was true, as we assume that it was true ..... 1928, to the three persons aforesaid. under section 22 (2), income-tax act, calling on them to make a return of their respective incomes. they submitted returns and they also produced their account books as desired by the taxing officer. the taxing officer thereupon proceeded to assess them with income-tax. he however at some stage or other made up his mind .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1932All1; 136Ind.Cas.575
..... 2nd february 1927 the income-tax officer made an assessment under section 23(4), income-tax act, acting under that section because no return of income had been filed. the assessment was on an income estimated at rs. 1,17,600 and the minor was assessed to income-tax and super-tax, the assessment being based on the income estimated for 1925-26. on 11th march 1928 the income-tax officer came to the ..... conclusion that some income had escaped assessment and accordingly .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All866; 129Ind.Cas.375
..... possession. he does not assert. a title against the endowment inasmuch as he admits that the property is held in wakf and that he has been spending the income on 'the objects of the wakf.' but he sets up his title to the possession of the property in opposition to the plaintiffs. the written statement has ..... not the right. where the action for possession of the office is statute-barred, right to the particular wakf property is not necessarily extinguished under section 28, limitation act, which is limited to suits for 'possession of property.' bat a person in adverse possession of property claiming to he ld it as mutawalli does not prescribe ..... plaintiffs were not completely remiss about their responsibilities. they got their names mutated in the municipal records in 1917 and they had been uniformly paying the rates and taxes relating to the wakf property. we are clearly of opinion that the lower appellate court was not justified in finding 'that the defendant had been in adverse possession .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All884
..... it. it is to be noted that in the equivalent section of the companies act of 1929 in england the word 'revenue' is not used at all. section 264, english act, is confined to all cesses taxes land-tax property or income-tax. i am satisfied that 'revenue' in this case means income. it is perfectly clear that the rent of the government telephone lines and also ..... the charge for trunk calls is the income of the government and therefore must be taken to be 'revenue .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All113; 129Ind.Cas.719
..... the written language to existing facts-oral evidence for the purpose of ascertaining the intention of the parties to the deeds being inadmissible under section 92, evidence act, and that there were contained in the deeds indications that the parties intended to effect a mortgage by conditional sale. the ratio for the decision has been ..... sale was that, on the breach of the condition, the contract executed itself, and the transaction was closed and become one of absolute sale without any further act of the parties or accountability between them.10. this state of things created mischief and resulted, in many oases, grave injustice. the result was that in certain ..... free from ambiguity. it provides as follows:(1) if the executants of this sale-deed, out of the income of the collections made by them in the village, after deducting the government revenue, road cess, subscription, tax, other village expenses such as patwaris rate, village expenses, pay of karindas and the interest on the amount .....
Tag this Judgment!Court : Allahabad
Reported in : 131Ind.Cas.875
..... title of indian 'income tax act.' but the correct title of the act is 'an act to consolidate and amend the law relating to income-tax and supertax. the very title of the act, therefore, observes the distinction to be drawn between income-tax and super-tax. further in section 2 of the act there is no definition of income-tax as including super-tax. and the ..... the crown the argument as to the jurisdiction of the income tax officer to impose this penalty for super-tax is stated as follows. chapter ix of the indian income tax act deals with super-tax and it states that super-tax is 'an additional duty of income-tax (in this act referred, to as super-tax).' section 58 (1) of that chapter is as ..... in regard to procedure. we may observe at once that this point was not referred to us under section 66 of the income tax act. the point was that on 15th march, 1929, the income tax officer issued a notice to the aseessee for re-assessment under section 34 on 16th december, 1929, having examined the books .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All421
..... the argument as to the jurisdiction of the income-tax officer to impose this penalty for super-tax is stated as follows : chap. 9, income-tax act, deals with super-tax and it states that super-tax is:an additional duty of income-tax (in this act referred to as super-tax).9. section 58(1) of that chapter ..... income-tax act.' but the correct title of the act is an act to consolidate and amend the law relating to income-tax and supertax.' the very title of the act therefore observes the distinction to be drawn between income-tax and super-tax. further in section 2 of the act there is no definition of income-tax as including super-tax. and the definition in section 55, that super-tax is an additional duty of income-tax ..... regard to procedure. we may observe at once that this point was not referred to us under section 66, income-tax act. the point was that on 15th march 1929 the income-tax officer issued a notice to the assessee for re-assessment under section 34. on 16th december 1929, having .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All417
..... to rs. 96,933-12-0 having said so, the learned officer made the following remark:the assessment is wholly based on accounts but is made under section 23 (4), income-tax act, for the assessee's failure to comply with all the terms of the notice under section 22(4), in that the following accounts were deliberately withheld by the aasessee, which ..... . but he thought that because the assessee had failed to produce the books for the year 1981 to 1982 the assessment should be treated as one under section 23 (4), income-tax act.9. the assessee's contention is that the books which were not forthcoming, namely of the year 1981 to 1982 were not required for the purposes of assessment and he ..... out in the case of what has been called best judgment assessment.' it is true that all these reasons are not to be found within the four corners of the income-tax act, but one can easily see the reason for the rule.12. if we are right in thinking that this is the principle on which the two rules, namely sub- .....
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