Court : Delhi
Reported in : ILR1969Delhi1055
..... on which they were actually made. reliance was placed in support of this argument on east end dwellings co. ld. v. finsbury borough council (1) commissioner of income-tax, delhi v. s. teja singh (2), and jairam singh and others v. state of uttar pradesh and another(3), where the effect of the legal fiction ..... other public purposes, and submitted the lay-out plans to delhi development (provisional) authority and obtained its permission under the delhi (control of building operations) act, 1955 (act 53 of 1955) to develop them. after the colonies were developed they took steps to utilise the vacant sites for the purpose for which they had been ..... ), it means amongst other a. beginning; a source, root, origin; that which is fundamental; essential nature; theoretical basis;. . . .to achieve the purposes of the act, thereforee, the central government, while making the regulations, under section 19 laid down as a principle or assumption or the fundamental that sites, which ceased to be in the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi898
..... prevent unreasonable eviction of tenants. * * *'(17) a similar situation arose in the case of section 3 of the income-tax act, 1922, which conferred power on the taxing authority with an option to assessing to tax the income collectively of the association of persons in the hands of the association or in separate shares in case of the members ..... is true, expressly lay down any policy for the guidance of the income-tax officer in selecting the association or the members individually as entities in bringing to tax the income earned by the association. guidance may still be gathered from the other provisions of the act, its scheme, policy and purpose, and the surrounding circumstances which necessitated ..... of the association, ft was urged that this provision provided no principles or guide-line to the income-tax officer in exercising the option, and, thereforee, conferred an uncontrolled authority on him to select either the association or its members for assessment to .....
Tag this Judgment!Court : Delhi
Reported in : 5(1969)DLT682
..... him in computing hisincome. the assessment was made on a total income of rs. 82,000.00.this assessment was made on 30/03/1964 under section 143(3) ofthe income-tax act, 1961 (hereinafter referred to as the new act).while completing the assessment the income-tax officer also directedthe issue of a notice under section 274 read with ..... section 273 of the newact and section 274 read with section 271 of the new act to the petitioner. as in the opinion of the income-tax officer the minimumpenalty ..... shri g. c. sharma was directed by a notice dated 29th april, 1059 issued under section 22(2) of the income-tax act, 1922 (heareinafter referred to as the old act) to file his return of income for the assessmentyear 1959-1960. the relevant previous year, being the year ending 3 1/03/1959. in compliance with this .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi831
..... others (1) and commissioner of income-tax, delhi v. s. teja singh(l). as the definition of the word 'holding'' as given by act no. 16 of 1956 and as amplified by act no. 4 of 1959 was in force at the time act no. 38 of 1965 was enacted ..... or proceeding before any civil or revenue court filed under sub-section (2) of section 36 of the delhi panchayat raj act, 1954 (delhi act 3 of 1955), the ownership of any land has been decided in favor of any person other than the gaon sabha before ..... it may also be mentioned that there was no reference in that case to the definition of the word 'khudkasht' as introduced by act no. 4 of 1959. consequently the effect of the definition of the word 'khudkasht' was nto considered.(17) a faint hearted ..... the holding of the plaintiffs on june 30, 1954, the definition of the word 'holding', as given in the punjab land revenue act, should apply and nto the subsequent definition. section 161b was also further held nto to apply. in the result the application, as .....
Tag this Judgment!Court : Delhi
Reported in : ILR1969Delhi953
..... behalf of the wife; (2)the medical evidence of dr. s. dutta ray and (3)the evidence given by the wife herself in the witnessbox on 6-3-1961, 13-2-1962, 9-5-1962 and 10-5-62 before the learned lower court who had the opportunity to observe whether the wife was rational in her conduct in ..... be comprised. for the treatment of mental illness the legal definitions of idoicy or lunacy would nto be sufficient. thereforee, as observed in taylor op cit, (page 433), in. section 4(2) of the mental health act, 1959, a new concept of 'severe subnormality' has been adopted to include different degrees of unsound mind, e.g. 'idiots' 'imbeciles' and ..... 41). in mouji lal v. chandrabati kumari (2), the privy council did nto consider the question whether unsoundness of mind could in any circumstances, invalidate a hindu marriage. acting, however, on the hypothesis that it might, they pointed out that the degree of unsoundness would always have to be considered and in the particular cases berore them the man .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi310
..... 1) of the constitution. this is established law. [see decisions of the supreme court in t. c. basappa v. t. nagappa : [1955]1scr250 () and dwarka nath v. income-tax officer, salary circle, kanpur : [1965]57itr349(sc) the decisions in vice chancellor, utkal university v. s. k. ghosh : [1954]1scr883 and veerappa pillai v. roman & ..... were appointed regularly as executive engineers prior to 16-4-1963 and would, thereforee, be senior to ramesh chandra. here again, the appointing authority acted on a material which was misleading. the so called provisional seniority list of executive engineers placed before them apparently showed shri ramesh chandra as having 8 ..... have been appointed in consultation with the union public service commission as required by the principal part of section 96 of the delhi municipal corporation act, 1957 (hereinafter called the act of 1957) which reads as below :- 'no appointments to the post of the general manager (electricity) or the general manager (transport) or .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi144
..... and orissa and held that loss resulting from embezzlement by an employee or agent in a business is admissible as a deduction under section 10(1) of the indian income-tax act, 1922, if it arises out of the carrying on of the business and is incidental to it. (7) considering the nature of the duties entrusted to mani ram to which ..... into account in computing the balance of the profits or gains of the appellants' trade for the year 1927 on which they were chargeable to tax for the year 1928-29 under sch. d of the income-tax act, 1918. the appellants contented that the amount was a capital receipt and ought nto to be reckoned as forming part of the profits arising from .....
Tag this Judgment!Court : Delhi
Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)
..... determination of market value is part of procedure which should be in accordance with law and he referred to sections 277 and 295 of the income-tax act, 1961, and the income-tax (seventh amendment) rules, 1986, and submitted that if the procedure is not in accordance with law, the ultimate order is vitiated and it ..... emptive purchase made by the appropriate authority (hereinafter referred to as 'the authority') in exercise of power under section 269ud(1) of the income-tax act, 1961 (for short 'the act').the facts of each case, the historical background of enacting chapter xx-c, the relevant statutory provisions, the contentions urged and judgments cited by ..... the documents to the appropriate authority. on september 29, 1993, the first respondent appropriate authority, issued show-cause notice under section 269ud (1) of the income-tax act, 1961, to the owner, the petitioner, the two tenants. it is stated in the show-cause notice that the subject property was compared with the three properties .....
Tag this Judgment!Court : Delhi
Reported in : 2001VAD(Delhi)415; 92(2001)DLT322; 2001(59)DRJ296; 2001(76)ECC469; 2001(130)ELT433(Del)
..... , 1922 ( in short, 1922 act) as well as section 66 thereof relating to reference ..... act and 129b(1) of the customs act uses the expression 'thereon' in respect of an appeal. the supreme court had occasion to deal with the expression commissioner of income tax v.s. channlappa mudaliar : [1969]74itr41(sc) and hukumchand mills ltd. v. commissioner of income tax : [1967]63itr232(sc) in the background of section 33(4) of the indian income tax act ..... is called the customs, excise and gold (control) appellate tribunal inter alias deal with the powers of the tribunal. section 35c(1) of the act, which throws considerable light on the powers of the tribunal reads as follows:-'section 35c(1) : the appellate tribunal may, after giving the parties to .....
Tag this Judgment!Court : Delhi
Reported in : AIR1971Delhi123
..... provisions contained in art 239 of the same constitution of india. the union territory is being administered under constitutional authority. it is nobody's case that the punjab general sales-tax act is not holding the field in the territory concerned. the validity of its application is not been questioned. how can we cause the negation of law by exercising our ..... enactment?45. the state in this case is collecting the disputed sales-tax under the compulsion of law and in such a matter of collection of tax equity will not walk in. it is remarkable that the hon'ble the supreme court of india in the case of commr. of income-tax, madras v. v. m. p. firm, muar, which is a ..... case reported in 1965-66, : [1965]56itr67(sc) remarked as under:-'equity is out of place in tax law, a particular income is either exigible to tax under the taxing statute or it is not.'46. we derive support from the .....
Tag this Judgment!