Court : Punjab and Haryana
Reported in : AIR1954P& H253
..... writ (application) no. 2 of 1953 professor ram kumar has come up under paragraph 10 of the letters patent.8. in -- 'k. s. rashid and son v. income-tax investigation commission', air 1964 sc 207 (a), b. k. mukherja j. delivering the judgment of the court said--'there are only two limitations placed upon the exercise of these ..... kumar luthra was candidate for election from amongst the heads, professors and lecturers of affiliated colleges within section 13 (1) (b) of the east punjab university act. 1947, hereinafter referred to as the act. in that election professor ram kumar was defeated.4. professor ram kumar filed election petition within regulation 24 (xvi) made under the ..... made on 30-8-1949, the chancellor of the east punjab university gave directions under section 15 (2) of the act that out of six fellows to be elected under section 13 (1) (b) of the act not less than two shall be principals of degree colleges and two shall represent the applied sciences of agriculture, medicine and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H271
..... bam raj kumar was liable to attachment and sale for the recovery of the amounts specified in the certificate.3. pursuant to the requisition made by the income-tax officer under section 48 (2), 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 ..... the person other than a defaulter 'a right', to object to the attachment and sale for the recovery of arrears of land revenue. proviso to section 46(2), 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 ..... for the purpose of the recovery of an amount due under a decree.'32. in my judgment, powers conferred on the collector by the proviso to section 46(2), 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.33. section 158 ( .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H92
..... a civil court. reliance was placed in that case on the statement of the law by lord esher m. r. in -- 'the queen v. commissioners for special purposes of the income-tax', (1888) 21 qbd 313 at p. 319 (c) and to -- 'the colonial bank of australasia v. willan', (1874) 5 pc 417 at p. 443 (d) where the ..... it was, therefore, held by the supreme court that because of the provisions of article 329(b) of the constitution of india and section 80 representation of the people act, 1951, the high court had no jurisdiction to interfere with the order of the returning officer, and also it was stated that where a right or liability is created ..... shamilat patti' which includes des raj and others or their predecessors-in-interest. des raj and others applied for restitution of the mortgage under the restitution of mortgaged lands act which was granted by the collector on payment of some compensation. the successors of the mortgagees, dalel singh and others, brought a suit for declaration and for injunction. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H60; [1955]27ITR109(P& H)
..... incurred a loss of rs. 27,109/- in respect of the business carried on at vihari (now in pakistan). thustheir net income for the purposes of assessmentcomes to rs. 70,136/-. acting under section 23(5)(a), income-tax act, the income-tax officer apportioned this income as follows:name of partner profitseth satya pal -/13/- 56,985/-l. bodh raj -/3/- 13,151/-----------70,136/-3. what ..... has been incorporated in notification no. 28, dated 10-12-1947, issued under section 49-aa. income-tax act, the object of which is avoidance of double taxation of income, profits and gains under the income-tax act and other acts. it is headed 'agreement for the avoidance of double taxation of income between the government of the dominion of india and the government of the dominion of pakistan .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H58; [1955]27ITR94(P& H)
..... that was held in that case was that where an assessee failed to furnish a return of his income as required under section 22 (1), income-tax act, and no notice was given under section 22 (2) of the act, the income-tax officer was competent in the course of proceedings under section 34 read with section 22 (2) to assess such ..... to a period prior to the 'previous year' as determined under section 2, of the indian income-tax act, 1922, for the purpose of the income-tax assessment for the year ending on the 31st day of march, 1937.'3. in section 15 of this act provision is made in regard to profits escaping assessment. that section as it stood before the ..... before it under section 66 (2) or is referred to it by the tribunal under section 66 (1), income-tax act, and thirdly there is no substance in this submission.the counsel for the assessee relied on --'govindarajulu iyer v. commr. of income-tax madras', air 1949 mad 399 (c), but in my opinion that does not help the petitioner. all .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1955]27ITR93(P& H)
..... case was that where an assessee failed to furnish a return of his income as required under section 22 (1) of the income-tax act and no notice was given under section 22 (2) of the act, the income-tax officer was competent in the course of proceedings under section 34 read with section 22 (2) to assess ..... (2) or is referred to it by the tribunal under section 66 (1) of the indian income-tax act and thirdly there is no substance in this submission. the counsel for the assessee relied on c. v. govindarajulu iyer v. commissioner of income-tax act, madras, but in my opinion that does not help the petitioner. all that was held in that ..... relating to a period prior to the previous year as determined under section 2 of the indian income-tax act, 1922, for the purpose of the income-tax assessment for the year ending on the 31st day of march, 1937.'in section 15 of this act provision is made in regard to profits escaping assessment. that section as it stood before the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H197
..... by a wrong decision, of the fact give it jurisdiction which it -would not otherwise possess, vide -- bunbury v. fuller, 1854-2 ex. 111 (z13); -- r. v. income-tax special purposes commissioners, (1889) 21 qbd 313 (z14).'41. another full bench of the lahore high court in -- lahore electric supply co. ltd., lahore v. province of punjab, air ..... the sale has not yet been confirmed.in the meanwhile some time in july 1953 one hira lal applied under section 10 of the displaced;persons (debts adjustment) act, act 70 of 1951, to a tribunal in meerut for the determination of his claim against the sons of salig ram, and the latter on receiving notice under ..... those authorities i may state that the determination of this question must rest on the terms of this particular statute and decisions on other statutory provisions in other acts are not of material assistance, except in so far as they discuss the general principles of construction.in my opinion the main principles of construction applicable to the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H184
..... involved in the present dispute, to the high court. the provisions of this section are to all intents and purposes identical with those of section 66, income-tax act, since within sixty days from the passing of an order under sub-section (3) of section 20 by the chief commissioner affecting any liability of any ..... --bharam chand kishore chand puri & brothers v. excise and taxation commissioner, jullundur', air 1953 punj 27 (a), which concerned the east punjab general sales tax act, 1948, this act contains provisions for revision by the commissioner and then by the financial commissioner, and contains a similar provision about reference of points of law to the high court ..... known as the webbing and belting factory limited of delhi challenging certain actions of the respondents, the sales tax officer ward no. 5 and the commissioner of sales tax of delhi state, under the bengal finance (sales-tax) act of 1941 as extended to the state of delhi.2. it appears that the petitioner company has two .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H245
..... calcutta to messrs. hindson and co., on the 29th of march appears, to have been, fully accepted by and to have aroused no suspicion in the mind of the income-tax officer, when the matter was sent to him by the appellate tribunal for further enquiry. the appellate tribunal appears to have rejected the whole of this evidence as false ..... funds were available at churu to the persons who actually advanced the money to bijay chand. no evidence at all seems to have been produced on behalf of the income-tax authorities to rebut all this evidence, and it is quite clear from the order of the appellate tribunal that the considerations which led them to reverse the order of ..... seth mohan lal, and he expressed the view that by no stretch of imagination could the sum of rs. 30,500/- be considered to be the income of the firm. the income-tax officer when he conducted further enquiries appear to have been impressed by the evidence produced before him and he has recorded that he also took the trouble to .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1955]28ITR117(P& H)
..... 1949 may be deducted from or set off against the profits and gains in british india in the same period in order to arrive at the assessees taxable income under the income-tax act ?'the case was heard by kapur, j., and myself and we dissented from the decision of the allahabad high court in mishrimal gulabchands case and followed ..... framed and referred to this court.it may be mentioned that the decision of the allahabad high court is certainly in favour of the income-tax authorities as it was held therein that section 10 of the income-tax act has to be read along with section 14(2) (c) and so, if, in computing, the profits of a business carried ..... also cited with approval the view of vishwanatha sastri, j., in v. ramaswami ayyangar and another v. commissioner of income-tax, madras, where he said :'this argument seems to me to run counter to the whole scheme of the income-tax act. section (4) which defines business does not confine it to business carried on in british india. section 4 which .....
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