Court : Punjab and Haryana
Reported in : 1950CriLJ1273
..... the things seized have to be produced before the court is correct, as-indeed it ia correct, it would be destructive of the provisions of section 54, income-tax act, which prohibits the production in court.38. even if there is no implied prohibition contained in section 54 against the police and, therefore, their powers under section ..... to be the necessary corollary deduced from the succeeding sections of the criminal procedure code, and therefore even if section 94, criminal p.c.,. remains unaffected by section 54, income-tax act, which in my opinion it does not, it is clear that the search in the presence of two witnesses under section 103, criminal p.c. would defeat ..... think i should add my reasons. (after stating the facts-his lordship proceeded :)16-21. the main point for decision is the effect of section 84, income-tax act, which is as follows:(1) all particulars contained in any statement made, discloser of in return furnished or account or formation by a pub documents produced under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR688(P& H)
..... the necessary corollary deduced from the succeeding sections of the criminal procedure code. and therefore even if section 94, criminal procedure code, remains unaffected by section 54 of the income-tax act which in my opinion it does not, it is clear that the search in the presence of two witnesses under section 109, criminal procedure code, would defeat ..... larger bench and it was thus placed before a bench consisting of five judges.the main point for decision is the effect of section 54 of the income-tax act which is as follows :-'54. disclosure of information by a public servant. - (1) all particulars contained in any statement made, return furnished or ..... documents referred to above are required for purposes of prosecution under the indian penal code and, therefore, under section 54, clause (3), of the indian income-tax act, these documents can be shown to the police.in case the department concerned still refuses to produce these documents before the police then under section 96, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR919(P& H)
..... treated as loss of profits under the head business, and apportioned amongst the partners under proviso 2 to section 24(1) of the income-tax act.'the case as stated by the income-tax tribunal is as follows :-'2. the assessee is a registered firm known by the name laxmichand jaiporia spinning and weaving mills. it is ..... a loss of over six lacs of rupees including depreciation and claimed to set off this loss against the other income of the members of the firm under section 24 of the income-tax act. the income-tax officer refused to make any allowance for depreciation on the ground that as the firm had suffered a loss, ..... consideration for the purpose of section 24 of the income-tax act. reliance was placed on section 6 of the income-tax act. under this section the heads of income chargeable to income-tax ar : (i) salaries. (ii) interest on securities. (iii) income from property. (iv) profits and gains of business, profession or vocation. (v) income from other sources. (vi) capital gains.under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR618(P& H)
..... petitioner. his allegation that he is not liable to assessment because of the place of his assessment is a matter which under section 64 of the income-tax act is to be decided by the income-tax commissioner. in sub-section (3) of that section it is provided that if any question arises under that section as to the place of assessment, ..... into which he did enquire, and to come the conclusion to which he fact came. 'dealing with section 125 which seems to correspond to section 34 of the indian income-tax act learned judge sai : - 'here the section manifestly gives to the surveyor, if he makes this discovery, the power to deal with the assessment. if he honestly came ..... 1944-45 and the assessment had been made on the 27th of march, 1950; (3) that the respondent had jurisdiction under sections 34 and 64 of the income-tax act to call for returns as the petitioner was residing in delhi and carried on an extensive business within the jurisdiction of the respondent and had filed returns for the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR998(P& H)
..... complied with, and again in the words of their lordships of the privy council 'the stringency of these requirements' (of the provisions of section 66 of the income-tax act) is clearly deliberate. it is the intention of the enactment that the high court is not to be flooded with such applications. the object is salutary and before ..... with the provisions of section 66 of the income-tax act and all formalities must be observed before a question is raised, and unless and until a question is duly referred to the high court under the provisions ..... the board that the high court will, in future cases, be well advised to require, before they seek to entertain any question under section 66 of the income-tax act that the preliminary requirements of the section are strictly complied with.'all these cases show that the jurisdiction of the high court can only be exercised in accordance .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR1011(P& H)
..... of india against the final order passed by this court on 26th july, 1949, on a reference under section 66(1) of the income-tax act, 1922, hereinafter referred to as the act, made by the income-tax appellate tribunal. allahabad bench. the right of appeal to the supreme court of india from such a decision is given by sub-section ( ..... section 109 of the civil procedure code.the point decided by the high court in reference no. 1 of 1942 is that before an income-tax officer can pass an order under section 25a of the act that the joint hindu family property has been partitioned amongst the various members or groups of members in definite portions there must be ..... court to be fit for appeal to the supreme court of india. in construing sub-section (2) of section 66a of the act lord blanesburgh said in delhi cloth and general mills company limited v. income-tax commissioner, delhi :-'these words are textually the same as the concluding words of sub-section (c), section 109, of the civil procedure code .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1950P& H364
..... be set out in some detail.2. messrs. hans raj gupta and co., chawri bazar, delhi, applied to the appellate tribunal, income-tax, under section 66(1) of the income-tax act, 1922, hereinafter referred to as the act, to refer to the high court of judicature at lahore questions of law arising out of the order passed by that tribunal but the ..... state (1930) a.i.r. 1930 mad. 896 and find that an application filed in the high court under section 66 (2) of the act for a writ of mandamus to the income-tax commissioner to state the case to the court is a proceeding on the original side of the high court. finding as i do that civil miscellaneous ..... s bench in the exercise of its original jurisdiction at the commencement of this act included the supervision of decisions of inferior tribunals generally by certiorari: see the supreme court practice, 1928, p. 1610.11. with great respect i follow the rule laid down in chief commissioner of income-tax, madras v. north anantapur gold mines, ltd. (1921) 44 mad. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1951]19ITR122(P& H)
..... must be set out in some detail.messrs. hans raj gupta and co., chawri bazar, delhi, applied to the appellate tribunal, income-tax, under section 66(1) of the income-tax act, 1922, hereinafter referred to as the act, to refer to the high court of judicature at lahore questions of law arising out of the order passed by that tribunal ..... secretary of state and find that an application filed in the high court under section 66(2) of the act for a writ of mandamus to the income-tax commissioner to state the cast to the court is a proceeding on the original side of the high court. finding as i do that civil ..... matters within the exercise of its original jurisdiction at the commencement of this act included the supervision of decision s of inferior tribunals generally by certiorari : see the supreme court practice, 1928, p. 1610.'with great respect i follow the rule laid down in chief commissioner of income-tax, madras v. north anantapur gold mines, ltd. and venkataratnam v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1951]20ITR77(P& H)
..... also made to a judgment of their lordships of the privy council in raleigh investment company, ltd. v. governor-general in council, where section 67 of the income-tax act was considered and observations were made which seem to support the contention of counsel for the respondent. in janda rubber works, ltd. v. collector of bombay this bench ..... and (6), be final; but no proceedings taken in pursuance of such direction shall be a bar to the initiation of proceedings under section 34 of the indian income-tax act, 1922 (xi of 1922).(5) in respect of any order made in the course of proceedings taken in pursuance of a direction issued under sub-section (2), ..... k. s. rashid ahmad, saeed ahmad and saeeda begum. a regular partnership deed was drawn up which has been registered under section 26a of the of the income-tax act.it is alleged mr. rama nand jain, the authorised official, started investigation into the affairs of the firm and the individuals constituting the firm for the period subsequent .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H72
..... was whether proper notices had been given to the assessee firm.6. the assessee firm then filed four applications under. section 66 (1), income-tax act, read with section 21, excess profits tax act, requiring the tribunal to refer to this court five questions. the tribunal has referred three questions in the following terms: 1. whether ..... or any adventure or concern in the nature of trade, commerce or manufacture. the question was whether tax was payable under section 9 (property) or under section 10 (business) of the income-tax act. rankin, c. j., rejected the argument that because the owner of a property was a company which had been ..... commercial properties ltd.', 55 cal 1057. this was a case under the income-tax act. it was held that owning property and carrying on the business of letting house is not a business within the meaning of that term as used in the income-tax act. in this act business is shortly defined as including any trade, commerce or manufacture, .....
Tag this Judgment!