Court : Delhi
Reported in : 6(1970)DLT497
..... section 47 a and that even 'loss' was covered by section 74 a. we do not consider this approach permissible, because as observed by the supreme court in commnsioner of income tax v. sm. sodran devi it is not legitimate to refer to the statement of objects and reasons as an aid to the construetion or for ascertaining the meaning of any ..... i am supported by two decisions of the punjab high court. in union of india v. ranuaq singh while interpreting lection 74 a of the railway act, which was deleted by the indian railways (amendment) act 1961 and which corresponded to section 77 c (1), it was held that the protection given by the said section did not cover the case of loss ..... v. the union of india* (original suit no. 340 of 1966 decided on 2nd december 1968) s. k. kapur j. was concerned with section 77c as amended by the act of 1961, corresponding to section 74 a as amended in 1949. the present case, however, falls to be decided under section 74 a, as amended in 1949. dealing with a similar .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi267
..... the assessed- company. it was held that the charging section for the purposes of income-tax was section 3 of the indian income-tax act, 1922, and the annual finance acts only gave the rate for quantifying the tax. the liability to pay income-tax was held to be a present liability though the tax became payable after it was quantified in accordance with ascertainable data. the amount provided for ..... in question and as such the amount could not be treated as ascertained liability of the company. on appeal the appellate assistant commissioner as per his order dated november 27, 1961 accepted the contention advanced on behalf of the assessed that although the assessed-company was denying its liability to pay the excise duty and although the high court had declared .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi232
..... property. the principle, on which interest is allowed in acquisition cases from the date of dispossession was laid own by their lordships of the supreme court in : [1961]3scr676 as follows:-'what then is the contention raised by the claimants? they contend that their immovable property has been acquired by the state and the state has taken ..... the possession of the building but were not getting any compensation, and that they had, in order to avoid higher taxation and to pay the minimum amount of tax, given a very low estimate of the annual rent and that, that estimate did not represent the correct estimate of rent which the requisitioned building may fetch. ..... the payment of compensation by it to the claimants. during this period they have been deprived of the income of the property and they have not been able to receive interest from the amount of compensation. stated broadly the act of taking possession of immovable property generally implies an agreement to pay interest on the value of the .....
Tag this Judgment!Court : Delhi
Reported in : AIR1970Delhi143
..... union of india, air 1951 sc 458 in paragraph (11), the adaptation of article 368 made by the president acting under article 392 was upheld. in the commr. of income-tax v. dewan bahadur ramgopal mills ltd., : [1961]41itr280(sc) , paragraph (8) the removal of difficulties order, 1`950 made under section 12 of the ..... finance act, 1950, was upheld by the supreme court. in commr. of income-tax madhya pradesh v. m/s. straw products ltd., bhopal, : [1966]60itr156(sc) and straw products ltd., v. income-tax officer ..... ) unless the employer is given a reasonable opportunity of representing his case. (3) as stated by lord esher m.r. in queen v. special commissioner of income-tax, (1888) 21 qbd 313 , quasi-judicial powers may be exercised by two kinds of adminsitrative authorities or tribunals, namely, (1) by those whose jurisdiction depends .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi249; [1970]77ITR383(Delhi)
..... hirjee's case did not lay down any universal proposition that legal expenses incurred in criminal litigation could not be allowed under section 10(2)(xv) of the income-tax act. it was held that having regard to the nature and purpose of the legal proceedings, the litigation expenses of rs. 6,000 arose out of matters incidental ..... c.j.1. the following question has been referred to this court under section 66(1) of the indian income-tax act, 1922 (hereinafter referred to as 'the act') by the income-tax appellate tribunal on an application made by the commissioner of income-tax :'whether, on the facts and in the circumstances of the case, the litigation expenditure of rs. 6,000 was ..... a permissible allowance under section 10(2)(xv) of the indian income-tax act, 1922 ?'2. the assessed-firm is carrying on business of import and export of iron and steel. chaman lal, one of the partners of the assessed-firm, .....
Tag this Judgment!Court : Delhi
Reported in : [1972]29STC315(Delhi)
..... and of securing to the state compensation or damages caused by the attempted evasion.' it was held in that case that section 28(4) of the indian income-tax act, 1922, under which no prosecution for an offence could be instituted in respect of the same facts on which penalty had been imposed, only made provisions for ..... assessment or reassessment of escaped or under assessed turnover. the language in that section is in pan materia with the language of section 34 of the indian income-tax act and the sending of 1 he notice has been made there a condition precedent. but an entirely different language has been used in section 11(1), where ..... evasion. as was held by a bench of the madras high court in sivagaminatha moopanar & sons v. income-tax officer, ii circle, madurai : [1955]28itr601(mad) , who were considering the prosecution provisions and the penalty provisions in the indian income-tax act, 1922, 'the two remedies or proceedings could have been taken at the same time, and it is .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi851; 1971LabIC526
..... this question, shri sikri for the workers' union drew my attention to section 24 of the civil procedure code, section 526 of the criminal procedure code and section 127 of the indian income tax act which provide for notice being given before a transfer is made and contrasted section 33b with those provisions as not requiring such notice to be given. it seems to me ..... not sufficient in law. mr. justice p. b. mukharji of the calcutta high court in shree shew sakti oil mill ltd. v. second industrial tribunal and others : (1961)iillj36cal observed though by way of obiter, that merely staling in the order of transfer that 'it is expedient that the said reference should be withdrawn and the said dispute ..... (xiv of 1947) read with the government of india, ministry of home affairs notification no. 2/2/61- judl.ii, dated the 24th march 1961, and for the aforesaid reasons, the lt. governor, delhi is pleased to withdraw the case together with all other proceed- ing arising out of the said referonce .....
Tag this Judgment!Court : Delhi
Reported in : 1970CriLJ1302
..... was the case) as it did in some other statutes. in a different context, raja. manner c. j., observed in o. a. o. a. m. muthiah chettiar v. commr. of income-tax : [1951]19itr402(mad) that if a person is given a right to resort to the remedy of getting rid of an adverse order within a prescribed time, limitation should not ..... raja harish chandra raj singh v. deputy land acquisition officer : [1962]1scr676 , that was a case under the land acquisition act. the expression 'the date of the award' used in proviso (b) to section 18(4) of the land acquisition act was held to mean the date when the award was either communicated to the party or was known by him either .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi85
..... in the circum stances of these cases as required by sub-section (1) of section 151 of the income-tax act, 1961.(5) the challenge in respect of the non-compliance of the provisions of section 181 of the income-tax act, 1961 is that the board as such has not given prior sanction to the issue of notices under section 148 ..... have been filed by shri r. dalmia challenging the validity and legality of notices served on him under section 148 of the income-tax act, 1961 apart from challenging the validity, legality and constitutionality of sections 147 and 148 of the income-tax act, 1961. petitions bearing nos. 663-664 and 665 of 1965 relate to notices served by respondent no. 3, the ..... the notices served by respondent no. 3 were invalid as there was no valid sanction of the central board of direct taxes as was pre-requisite by virtue of the provisions of section 151 of income-tax act, 1961. it is not necessary to discuss all the points raised by the petitioner by way of the challenge to the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1970Delhi879
..... service. as regards the other documents nos. 2, 3, 4 and 5 also, an affidavit of shri 1. p. gupta, commissioner of income- tax, has been filed claiming privilege under section 123 of the indian evidence act. shri gupta also averred that the said documents are contained in files nos. (1) c.4 (character roll), (2) est.-1/ ..... it was found that their appointments were in excess of the vacancies available for promotees and direct recruits become available for replacing them. (6) the petitioner officiated as income-tax officer from december, 1959, to october, 1963, at kanpur when he was transferred to meerut. he remained there till june, 1964, and was then transferred to jodhpur ..... stated to be: confidential or official. it is now well settled by the decision of the supreme court in state of punjab v. sodhi sukhdev singh, : [1961]2scr371 , that the assertion of the head of the department that the document is one relating to affairs of state and that its disclosure is injurious to the public .....
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