Court : Punjab and Haryana
Reported in : [1957]31ITR930(P& H)
..... by the postal authorities as 'refused'. the tribunal thereupon dismissed the appeal for default. on an application by the assessee under section 66 (1) of the income-tax act, one of the questions referred to the high court was :'whether the mere endorsement of refusal to accept the service of the notice of heating of the appeal ..... to arise out of that order.these subsequent events and the facts relating thereto were stated by the assessee in a petition under section 66 (4) of the income-tax act read with articles 226 and 227 of the constitution, presented to this court on 12th may, 1952.mr. mahajan, learned counsel for the assessee, contends that ..... no inherent power of reviewing or setting aside their own order.simultaneously, the petitioner had presented another application to the tribunal under section 66 (1) of the income-tax act praying that a statement of the case be drawn up and the following questions referred for determination of the high court :(i) whether, in the circumstances of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1957P& H226
..... in the notice, under section 34.' 4. for facility of reference, it is desirable to reproduce the exact language of the notice given by the income-tax officer, under section 34 of the indian income-tax act, and served on the assessee. it reads:'to l. jagan nath maheshwary, b. garden, amritsar. 'whereas in consequence of definite information which has ..... escaped assessment, in any year or have been under-assessed, or have been assessed at too low a rate, or have been the subject of excessive relief under the income-tax act. in its grammatical usage, and in its natural and ordinary sense, the word 'such' is understood to refer to the last antecedent, unless, the meaning of the ..... of the assessee for the year 1933-34, the accounting year being 1932-33. on 19th february, 1935 an additional assessment was made under section 34 of the income-tax act in respect of a sum of rs. 8,675/8/-, which the assessee was said to have earned from interest on securities. the assessee appealed against this order .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1957]32ITR418(P& H)
..... resulted in the notice, under section 34.'for facility of reference, it is desirable to reproduce the exact language of the notice given by the income-tax officer, under section 34 of the indian income-tax act, and served on the assessee. it read :'tol. jagan nath maheshwary,b, garden, amritsar.whereas in consequence of definite information which has come ..... escaped assessment in any year or have been under-assessed, or have been assessed at too low a rate, or have been the subject of excessive relief under the income-tax act. in its grammatical usage, and in its natural and ordinary sense, the word 'such' is understood to refer to the last antecedent, unless the meaning of the ..... of the assessee for the year 1933-34, the accounting year being 1932-33. on 16th february, 1935, an additional assessment was made under section 34 of the income-tax act in respect of a sum of rs. 8,675-8-0, which the assessee was said to have earned from interest on securities. the assessee appealed against this .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H5
..... constitution of firm mansa ram and sons was a device on the part of mansa ram, to pocket the entire income of firm mansa ram tej bhan for himself. it held, that under section 37 of the indian partnership act, the defendant was entitled at his option to such share of the profits made since 7th of april, 1953 ..... as such.' i cannot, therefore, hold that the above plea, disentitles the defendant from claiming the benefit of the opportunity underlying section 37 of the indian partnership act, 1932 especially where it was covered by issues 6, 7 and 8. his next argument is that there was no agreement between the parties disentitling the plaintiff from ..... supplying bajri to the government independently of the partnership. i am aware that under section 54 of the indian partnership act there has to be a specific provision in a partnership agreement restraining a partner from carrying on a business similar to that of the firm. but to .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H57
..... cesena sulphur co. v. nicholson, (c). now thirty years ago, involves the principle that a company resides, for the purposes of income-tax, where its real business is carried on. these decisions have been acted on ever since. i regard that as the true rule; and the real business is carried on where the central management and control actually ..... 12. in 54 pun lr 139: (air 1952 punj 229) (a), an identical definition of 'displaced person' in section 3 of the displaced persons (institution of suits) act, no. 47 of 1948, came up for consideration before soni, j., and the question for determination was whether the plaintiff company could be regarded as a 'displaced person' ..... the punjab property development company, new delhi, falls within-the definition of 'displaced person' given in section 2(10) of the displaced persons (debts adjusts ment) act, no. 70 of 1951. the reference was made by my learned brother of the two conflicting single bench decisions of this court in steel and general mills co., .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H52
..... west pakistan registered in delhi. the value of the plaintiff's stock-in-trade does not exceed rs. 10/-. he does not pay any income-tax or land revenue, or maintain any account in any bank. he does not appear to have advanced any moneys to any one else. he ..... to it by a litigant entitled to be heard. if the court has no jurisdiction of the subject-matter on which it assumes to act, it has no power to proceed at all, for it is an accepted principle of law that the proceedings of a court without ..... be said to have had jurisdiction to deal with the case. prima facie, therefore, it was the duty of the trial court to act under the provisions of order 7, rule 10 to return the petition to the assignee for presentation to the proper court.5. the learned ..... . 1 to 3 are dissatisfied with the order and have come to this court in revision.3. an assignment in law is an act by which one person transfers to another or causes to vest in another his right or title to something before the object of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H333
..... if it had occupied the place of the trial court or the first appellate court: sree meenak-shi mills ltd. v. commr. of income tax, madras, (s) air 1957 sc 49 (a).4. prima facie the findings as to whether a particular person has or has not ..... occupied a particular plot of land involves a question of fact. occupation of a plot of land is an act or series of acts which are capable of being perceived by the senses. occupation requires that something should be done on the land which is apparent ..... other rights of dominion on it.each method involves action which is capable of being perceived by some one or other and an act is a fact as that word is known to jurisprudence. it seems to me therefore that occupation is a fact susceptible of proof ..... him from his father and that the father must be presumed to have occupied the land for the purposes of section 59 of the punjab tenancy act. ballhu v. charat singh, is pun re 1876 (b), paltu v. muhammad husain, 62 pun re 1882 (c), girdhari v. pirthi .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H499; (1958)IILLJ241P& H
..... . 7. one instance of illegality in the order which has been pointed out is the order for the production of certain income-tax assessment orders. these documents are privileged under the provisions of the incom-tax act itself, and it has even been a matter of controversy in the courts as to whether even an assessee himself could waive ..... his privilege and produce records of proceedings before the in-come-tax authorities in other proceedings if he thought it advantageous to do ..... order of the tribunal calling on the management in this case to produce income-tax assessment returns at the instance of the workmen. 8. the combined effect of section 11(3) of the industrial disputes act and rule 21 of the rules framed under the act is that the tribunal's powers in relation to directing the production .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H250
a.n. bhandari, c. j. the following question has been referred to this court under section 66 (1) of the income-tax act, namely :'whether the gift of a joint family asset worth rs. 2,40,000/- by shri raghbir singh, karta of the family, to his wife, sardarni ahalya bai, not being ..... of property was neither reasonable nor for performing indispensable acts of duly nor for pious purposes. he accordingly included in the family's assessment for the year 1950-51 an income of rs. 48,000/- on account of the dividend on the shares which had been transferred to his wife. the order of the income-tax officer was upheld by the appellate assistant commissioner .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1958]34ITR719(P& H)
bhandari c.j. - the following question has been referred to this counter under section 66(1) of the income-tax act, namely :'whether the gift of a joint family asset worth rs. 2,40,000 by shri raghbir singh, karta of the family, to his wife, sardarni ahalya bai, not being ..... of property was neither reasonable nor for performing indispensable acts of duty nor for pious purposes. he accordingly included in the familys assessment for the year 1950-51 an income of rs. 48,000 on account of the dividend on the shares which had been transferred to his wife. the order of the income-tax officer was upheld by the appellate assistant commissioner and .....
Tag this Judgment!