Court : Punjab and Haryana
Reported in : 1951CriLJ1041
..... the assistant commr. of income tax or of the appellate tribunal may be referred to the h. c. for decision.79. in all the instances mentioned above, ..... 13 (2) of the h. cs. order afore-mentioned.28. references on the civil side are constantly being made under various acts & reference may be made in this connection to section 66 (3), income tax act, to section 99 & 100, tenancy act, & to order 46, civil p.c. particularly rules 6 & 7.29. it is unnecessary to multiply instances & it was ..... the charges.77. under section 3 (7), extradition act, govt. of india or any local govt. can refer to the h. c. for decision any important question of law raised by the opinion or the written statement mentioned in the preceding clauses of the section.78. under the income tax act, questions of law arising out of the order of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1949CriLJ568
..... that statement a few minutes only. there is force in this contention of the learned counsel for the appellant and i find that it would not be safe to act upon the dying declaration of pritam singh.12. according to the first information report only two person witnessed the occurrence, namely gurdial singh mazhbi and gurdial singh jat. ..... that the statement of rana khawab ahmad khan made in the court of the committing magistrate be transferred to the record of the sessions court under section 33, evidence act. that being so, i find no force in the objection that there was no justification for the transfer of the statement of bana khawab ahmad khan recorded by the ..... hassan shah before the court admitted his deposition before the committing magistrate as evidence for the prosecution and it was held that none of the requirements of section 33, evidence act, had been satisfied.7. in inder v. emperor a.i.r. (17) 1980 lab. 1041 : (32 or. l.j. 266), the sessions judge had transferred the statement .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR33(P& H)
..... c.j., broadway, zafar ali, tek chand and jai lal, jj., that a person residing in british india is not liable to be assessed to income-tax under the indian income-tax act, on any part of the profits derived from sale in a foreign country of the goods purchased by him in british india when the profits have neither ..... prevent profits or gains accruing, or arising, or being deemed to accrue or arise in british india, from being taxable under the indian income-tax act.'3. 'no distinction, so far as liability to income-tax is concerned, could be drawn between profits on produce, which had undergone some process of conversion or working-up by the company in burma ..... british india. the decision of narasimham, j., was that the answer to this question was negative and that the second question, 'whether section 42(3) of the indian income-tax act was applicable', did not arise. it is, however, to be noted that while narasimham, j., answered the first question with an unqualified negative, ray, c.j., did .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR1(P& H)
..... the privy council.the next case cited in support of the proposition that division of interest satisfied the requirements of section 25a(1) of the income-tax act is biradhmal lodha v. commissioner of income-tax. in that case the point decided was that section 25a did not apply to a partial division of joint family property. that question is ..... that din muhammad and mahajan, jj., had laid down that the filing of a suit for partition had the effect contemplated in section 25a(1) of the income-tax act, namely, that with effect from the date of the institution of the suit the joint family property shall be deemed to have been partitioned among the various ..... the assessee, contends that though a mere reference to arbitration does not amount to a partition of the joint family property within section 25a(1) of the income-tax act, 1922, a reference to arbitration with a view to have the joint family property partitioned in definite portions legally amounts to a partition of the joint family property .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR394(P& H)
..... of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66 of the indian income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on the ground that ..... really on be business; for example, a railway company carrying on a steam boat business in connection with it railway. this distinction has been recognised in cases under the income-tax acts in england. one of these is scales v. george thompson and co. ltd. there, the respondent company was incorporated in 1905 to take over as a going ..... a share of the profits in lieu of interest does not become in law a partner of the latter and for the purpose of section 10 of the income-tax act the transaction cannot be regarded as otherwise than a money-lending transaction. the following observation at page 403 appear to show that this was the ground on which .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H348
..... business.12. in strong and co. of romsey v. woodfield (1906) a.c.448, their lordships had to deal with a parallel provision of the english income, tax act and to decide whether the deduction claimed was a disbursement or expense wholly and exclusively laid out or expended for the purpose of the appellants' trade within the ..... really one business; for example, a railway company carrying on a steam-boat business in connection with its railway. this distinction has been recognised in oases under the income-tax acts in england. one of these is seales v. george thompson and co., ltd. (1927) 13 t.c.83. there, the respondent company was incorporated in 1905 ..... activities of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66, income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on the ground .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR406(P& H)
..... of the assistant commissioner and dismissed the appeal professing to follow the view expressed in ramaswami pillai v. commissioner of incomes-tax, madras. on an application by the commissioner of income-tax presented under section 66 of the indian income-tax act the appellate tribunal has stated a case and has referred the following question of law to this court for decision :-' ..... rebutted. the second ground on which they based their answer had reference to the language of the proviso to sub-section (2) of section 4 of the indian incomes-tax act as it then existed. of course, this second ground can no longer be said to be a live ground by reason of the rastic change in the provisions ..... of the incomes-tax act. however, the first ground still remains land we cannot see any reason to differ from the view taken by the learned judges as to the presumption arising .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1950P& H53; 1950CriLJ480
..... leading businessman of gujranwala having had a mill at kamoka in the district of gujranwala and paying annually rs. 35,000 as land revenue and bs. 3,000 as income.tax. since the partition of the punjab, this petitioner migrated to delhi where he is the chairman of the board of directors of a company named the east punjab trading ..... of a petition for bail made by amir chand and raghunath das against whom a report alleging offences punishable under sb. 7 and 10, essential supplies (temporary powers) act had been made. the essential facts are that on 15th june 1949 a report was made alleging that the two petitioners were partners of a firm known as the national ..... authority of the lahore court i am unable to accept the submission of the learned counsel. the words 'admitted to bail' are not anything new. in england the indictable offences act, 1848 (it and 12 victoria, chap. 42, 8. 29) the words used are 'admitted to bail.' the section says :where any person shall appear or be brought before .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR951(P& H)
..... circumstances of this case are such that i would give leave under section 171 of the companies act to the income-tax officer to proceed to collect the tax due from the company under the income-tax act.i must, therefore, allow the objection of the income-tax officer, discharge the injunction issued by harnam singh, j., and dismiss the petition of the liquidator ..... 'was the action of the petitioner which is challenged in this case in so far that he issued a certificate under section 46(2) of the income-tax act an act done in the collection of revenue according to the usage and practice of the country or the law for the time being in force within the true ..... jurisdiction in a matter concerning the revenue and also that a writ of certiorari could not properly issue to challenge the validity of an income-tax assessment purporting to be made under the income-tax act. at page 162 beaumont, c.j., referred to passage from halsburys laws of england which was to the following effect :-'the writ .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR680(P& H)
..... referred to us runs as follows :-'whether in the circumstances of the case and in view of section 28(6), income-tax act, there was any irregularity in the imposition of penalty of rs. 20,000 by the income-tax officer even if the allegations contained in the affidavit filed by the appellate before the appellate assistant commissioner be accepted to ..... 17,220. subsequently because of certain circumstances, which need not here be stated, he made another return raising his income to rs. 66,364. when this return was made a notice under section 28(3) of the income-tax act was issued to the assessee to show cases why a penalty should not be imposed upon him. after hearing assessee ..... the income-tax officer imposed a penalty of rs. 20,000 which on appeal was upheld by the appellate assistant commissioner .....
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