Court : Punjab and Haryana
Reported in : AIR1954P& H188; [1954]25ITR335(P& H)
..... falshaw j. 1.the following question has been referred to us under section 63(1), income tax act, by the income tax appellate tribunal (delhi bench) : 'whether a firm which comes into existence by oral agreement, is entitled to be registered under section 26a, if on the date of the application for ..... draw up an agreement by which their shares in the partnership profits are specified, they are entitled to have the partnership registered under the act, and thus to have the individual shares of the partners assessed for income-tax, and it seems to me to be an unduly harsh interpretation of the law to say that because the partners say they have been ..... the individual shares of the partners, for registration for the purpose of the act.i do not think there can be any doubt about the correctness of the view of the appellate tribunal expressed in full in its judgment in the appeal -- 'messrs. ram gulam-madan lal v. the income-tax officer, c-ward, delhi', which has been printed in full as part .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1955]28ITR227(P& H)
..... falshaw, j. - the following question has been referred to us under section 66(1) of the income-tax act by the income-tax appellate tribunal (delhi bench).'whether a firm, which comes into existence by oral agreement, without it being alleged that it was even from the outset intended that its constitution should ..... draw up an agreement by which their shares in the partnership profits are specified, they are entitled to have the partnership registered under the act, and thus to have the individual shares of the partners assessed for income-tax, and it seems to me to be an unduly harsh interpretation of the law to say that because the partners say they have been ..... the individual shares of the partners, for registration for the purposes of the act. i do not think there can be any doubt about the correctness of the view of the appellate tribunal expressed in full in its judgment in the appeal messrs. ram gulam-madan lal v. income-tax officer, g. ward, delhi, which has been printed in full as part .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H198
..... accounts, magnifying the cost of their buildings with a view to increasing the standard rent above what it really ought to be, they find themselves in trouble with the income-tax authorities. in the circumstances, it must be held that the rent controller adopted the proper course, and indeed the only possible course, in carrying out a detailed inspection ..... should not have been -written, and the amount of compensation payable for these three flats could only be determined in accordance with the provisions of section 7 of act xlix of 1947 and i am informed that proceedings are now pending under that section. at the same time it is clear that the finding of the rent ..... justification but the mere recital of the facts set out above shows how unfounded this plea was. in fact every latitude was shown before the rent controller proceeded to act independently. it may in any case be remarked that the personal presence of the landlord was not necessary at any stage, his own letters on the file of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H296
..... established by law it is a taking of property in contravention of the provisions of article 31 of the constitution. the law as embodied in the income-tax act empowers an income-tax officer to serve a notice on any person requiring him to produce such accounts or documents as he may require (section 22(4)). it also empowers ..... the question which has been reproduced above. 6. early in september 1952 the assessee presented to this court three separate applications under section 66(2) of the income-tax act relating to the years 1947-48, 1948-49 and 1949-50 in which he requested that the appellate tribunal be asked to state to this court all ..... a reasonable opportunity (a) of producing his accounts and furnishing his evidence under sections 22(4) and 23(2) of the income-tax act and (b) of rebutting the conjectures and allegations of the income-tax officer which were based on the so-called enquiries but regarding which no information whatever was imparted to the assessee himself. the tribunal .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1955]27ITR510(P& H)
..... the question which has been reproduced above.early in september, 1952, the assessee presented to this court three separate application under section 66 (2) of the income-tax act relating to the years 1947-48, 1948-49 and 1949-50 in which he requested that the appellate tribunal be asked to state to this court all ..... reasonable opportunity (a) of producing his accounts and furnishing his evidence under sections 22 (4) and 23 (2) of the income-tax act and (b) of rebutting the conjectures and allegations of the income-tax officer which were based on the so-called enquiries but regarding which no information whatever was imparted to the assessee himself.the ..... be collected promptly and expeditiously but it must be remembered that if an income-tax officer recovers any tax except in accordance with the procedure established by law it is a taking of constitution. the law as embodied in the income-tax act empowers an income-tax office to serve a notice on any person requiring him to produce such .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1954]26ITR727(P& H)
..... of the questions sought to be referred was :'whether in the circumstances of the case the tribunal has rightly construed section 4a(b) and 4b(c) of the income-tax act.'dealing with this question the tribunal observed as follows :-'the assessee did not produce any accounts. in the facts and circumstances of the case the tribunal came to ..... of persons, which consists of the four brothers, is resident in british india, which now means pakistan under sections 4(a) (b) and 4b (c) of the income-tax act. section 4a(b) runs as follows :-'a hindu undivided family, firm or other association of persons is resident in british india unless the control and management of its ..... january, 1950, and received it on 24th january, 1950. it was then that the assessees came to know that their application under section 66(1) of the income-tax act had been refused. the assessees claim that their application in this court, which was instituted on 18th march, 1950, is within time from the date of their knowledge .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1954]26ITR602(P& H)
..... ram raj kumar was liable to attachment and sale for the recovery of the amounts specified in certificate.pursuant to the requisition made by the income-tax officer under section 46(2) of the income-tax act the collector attached properties mentioned in lists a and b appearing at pages 9 and 11 of the record of the suit out of which these ..... other than a defaulter a right to object to the attachment and sale for the recovery of arrears of land revenue. the proviso to section 46(2) of the income-tax act reads -'provided that without prejudice to any other powers of the collector in this behalf, he shall for the purpose of recovering the said amount, have the powers which ..... the purpose of the recovery of an amount due under a decree'.in my judgment, powers conferred on the collector by the proviso to section 46(2) of the income-tax act are to be used by the collector in proceedings which are permitted under chapters vi and vii for the recovery of arrears of land revenue.section 158(2) (xiv) .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H42; [1954]26ITR159(P& H)
..... drawn up and sent to this court for decision.4. it will be clear from what i have said that the increase was made under the proviso to section 13, income-tax act. this proviso is in the following terms:'provided that, if no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of ..... khosla, j. 1. this is a reference made to this court by the income-tax appellate tribunal, delhi, under section 60 (1), income-tax act. the following question of law has been referred to this court: 'whether any addition may be made to the book version of business profits where no stock account is maintained, ..... or to disallow a part of the business expenses properly incurred by the assessee and allowable under section 10 of the act, he would not be acting under the proviso to section 13. the income-tax officer would be acting contrary to law if he were to disallow such business expenses or make an addition of a lump sum simply on the ground that the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H264
..... 1953 sc 252 at p. 256 (i), a question arose whether the bombay sales tax act, 1952, was ultra vires the state legislature. patanjali sastri c. j. observed as follows; 'as pointed out by the privy council in --'wallace bros. & co., ltd. v. commr. of income tax, bombay', air 1948 pc 118 (j) in dealing with the competency of the ..... indian legislature to impose tax on the income arising abroad to a nonresident foreign company, the constitutional validity of the relevant statutory provisions did not turn on the possession ..... upon the decision of the judicial committee in air 1948 pc 118 (j) has been held by this court to be applicable to sale tax legislation, in its recent decision in the bombay sales tax act case, air 1953 sc 252 (i) and its propriety is beyond question.'27. in the present case the liability imposed is to pay .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1954]26ITR375(P& H)
..... the very first day he assumed administration of the union, i.e., 20th august, 1948. by virtue of this ordinance the patiala income-tax act, 2001, was enforced and hereafter in matters of income-tax this act was to be the law for all the subjects of the newly formed state. no discrimination of any kind or any exemption in ..... the observation quoted above cannot, therefore, be regarded as an authority on the point in question.in my judgment, validity of the subsequent law enforcing the patiala income-tax act as applicable to all the subjects of the union and hereby abrogating the agreement between the ruler of jind and the assessee company cannot be impugned on the ..... . while some of the terms of the agreement between the company and the ruler of jind state related to executive matters, exemption from the ordinary rules of income-tax act and the concession granted by its clause (23) appertain to a legislative matter. the ruler of jind combined in him both the executive and legislative powers of .....
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