Court : Punjab and Haryana
Reported in : AIR1981P& H368
..... as she was dependent upon him. on account of this fiduciary relationship pavittar singh got certain papers signed from her on the plea of their submission to he income-tax authorities. in june, 1974, from the papers lying in her custody, it was found that they were sale deeds one in favour of pavittar singh himself, ..... would follow directly from the declaration given the valuation of which is not capable of being definitely ascertained and which is not specifically provided for anywhere in the act and cannot be clamed independently of the declaration as a 'substantial relief'. it follows, therefore, that if the relief claimed in any case is found in ..... contended that the suit was virtually for a declaration and the relief of possession was consequential thereto and was, therefore, covered under section 7(iv)(c) of the act. in support of this contention main reliance has been placed on shamsher singh v. rajinder prashad, air 1973 sc. 2384, followed subsequently in labh singh v. puran .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1981)25CTR(P& H)361; [1982]133ITR343(P& H)
..... right in holding that the sum of rs. 39,341 representing retrenchment compensation was not an allowable deduction either under section 28(i) or under section 37 of the income-tax act, 1961 '29. in that case, it was observed (p. 406) :' what reasons prompt an employer to retrench all or any of its employees are very much ..... the expenses of rs. 75,317 incurred by the assessee on the maintenance of the staff and establishment are expenses as contemplated by section 48(i) of the income-tax act, 1961, and consequently allowable ? (2) whether the sum of rs. 1,36,000 representing retrenchment compensation has been rightly held by the tribunal to be not allowable ..... deduction either under section 28 or under section 37 of the income-tax act, 1961?' 6. regarding the amount of rs. 3,62,390, the assessee formulated the following question and wan'ted its reference to this court under section 256( .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H1
..... us can be truly answered only when viewed against the larger perspective of the scheme and the provisions of the income-tax act, 1961. it is manifest that the act first prescribes the duty of filing the income-tax return within the prescribed time and then postulates three distinct sanctions for the enforcement of that statutory obligation. these are ..... it would appear that the fountain head for inducing the requirement of mens rea, even in the filed of the levy of pecuniary penalties for a tax delinquency under the income-tax act, 1961, are certain broad and general observations first made in hindustan steel ltd. v. state of orissa : [1972]83itr26(sc) . these observations seem ..... respectfully dissent from all these judgments as well.39. we must, therefore, conclude on larger principle in the light of the broader scheme of the income-tax act, 1961, the specific language of section 271(1)(a) and the weight of precedent; that the doctrine of mens rea is not attracted to the penalty proceedings .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1981)25CTR(P& H)359; [1982]134ITR65(P& H)
..... goyal, j.1. two questions were referred to this court under section 256(1) of the i.t. act, 1961, and one of them has since been answered against the assessee and in favour of the revenue by the full bench in cit v. khem chand bahadur chand , vide judgment dated june 4, 1981. the remaining question reads as under :'(2 ..... established to have become bad, is perverse because of presumption having been wrongly raised against the department '2. the tribunal, relying on lord's dairy farm ltd. v. cit : [1955]27itr700(bom) , held that the three amounts having been written off asbad debts, a presumption arose in favour of the assessee that the same hadbecome irrecoverable and ..... debt was irrecoverable. that apart, the decision relied upon by the tribunal was rendered keeping in view the phraseology as contained in section 10(2)(xi) of the act. this provision of law has since been differently phrased in section 36(1)(vii), according to which a deduction could be claimed only with respect to a debt .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1982CriLJ517
..... that the court of special judge shall be deemed to be a court of session. once that is so, the following dictum of the privy council in commr, of income-tax v. bombay trust corporation ltd., air 1930 pc 54, with regard to such a deeming provision becomes straightway applicable.. now when a person is 'deemed to be' something ..... is quashed and it is directed that the case, against the petitioner be transferred to the additional sessions judge, gurdaspur, exercising the powers of the special judge under the act.in accordance with the above the case then went to the court of the special judge, gurdaspur, and thereafter was transferred to the court of special judge, jullundur, ..... which has arisen at the very threshold in this case.2. the proceedings arise from the registration of a case under section 5 (2) of the prevention of corruption act together with the allied offences under sections 120b, 467, 468 and 471 of the i.p.c. against shri harbhajan lal moudgil tehsildar, ramesh chand patwari, and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1981)25CTR(P& H)101
..... filed the returns for the assessment years 1969-70 and 1970-71 and, therefore, the case was not a fit one to waive or reduce the penalty imposable under the act. the petitioner challenged the order in the high court. it was observed by the learned bench as under (headnote): ' firstly, that the commissioner completely misdirected himself in law ..... in any inquiry relating to the assessment of his net wealth and has either paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under this act in respect of the relevant assessment year. explanation.--for the purposes of this sub-section, a person shall be deemed to have made ..... are that the petitioner submitted his returns of net wealth for the wealth-tax assessment years 1970-71 and 1971-72 in the status of an huf to the wto under section 14(1) read with section 18 of the w.t. act (hereinafter referred to as ' the act'), for the first time on 18th july, 1972. no notice under section .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1982)25CTR(P& H)101; [1982]134ITR438(P& H)
..... property except in the case of owners of tea, coffee, rubber and cardamom plantations. i am sure that this measure will be widely welcomed by our farmers.'the wealth-tax commissioner refused to waive the penalties regarding the assessment years from 1972-73 to 1975-76, on the ground that the declaration of wealth was not voluntary by the assessee ..... -operated in any inquiry relating to the assessment of his yet wealth and has either paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under this act in respect of the relevant assessment year.explanation. - for the purposes of this sub-section, a person shall be deemed to have made ..... facts are that the petitioner submitted his returns of net wealth for the wealth-tax assessment years 1970-71 and 1971-72 in the status of an huf to the wto under s. 14(1) read with s. 18 of the w.t. act (hereinafter referred to as 'the act'), for the first time on july 18, 1972. no notice under s. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1982)30CTR(P& H)327; [1982]135ITR176(P& H)
..... then they can be sent to civil prison in execution of that certificate. in such a case, the citizen is likely to be put into jail pursuant to a tax recovery certificate wherein his name is not mentioned. we, therefore, accept the second contention and hold that an individual partner cannot be proceeded against on the basis of a ..... is liable to meet the tax liability of the firm. 3. there is, however, some merit in the second submission made by mr. mahajan. in the instant case ..... liable. it is further submitted that pursuant to a tax recovery certificate issued against a firm the tax cannot be realised from an individual partner. 2. so far as the first point is concerned, it deserves to be answered against the petitioner in view of section 189(3) of the i.t. act, because that provision clearly lays down that a partner .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1983]140ITR1021(P& H)
..... the aac. the company went up in further appeals for the years 1960-61, 1961-62, 1962-63 and 1966-67, before the income-tax appellate tribunal and also filed petitions under section 264 of the act before the commissioner. the income-tax appellate tribunal accepted the appeals of the petitioner-company and remanded the cases for fresh ..... aggarwal, learned counsel for the petitioner, brought to my notice the order passed by the income-tax appellate tribunal for the assessment years 1960-61 and 1961-62, which reads as under : '2. the only question in both the appeals is regarding the income from bus no. pns 460. according to the assessee the bus belonged smt. durga ..... relevant assessment year. he accordingly estimated the income from this bus at rs. 5,000 and added it towards the income of the petitioner-company. the ito also issued a notice to the petitioner-company under section 148 of the i.t. act, 1961 (hereinafter referred to as 'the act'), for reassessment for all the previous years .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H439
..... the effect of the law which has to be seen, reference may be made to the following observations of the supreme court in khandige sham bhat v. agricultural income-tax officer, kasargod, air 1963 sc 591, which read as under (para 7) :--'though a law ex facie appears to treat all that fall within a class ..... falmouth boat construction ltd., (1951) 2 all er 278; commissioner of crown lands v. page, (1960) 2 all er 726; southend-on-sea corporation v. hodgson (wickford) ltd., (1961) 2 all er 46; cudgen rutile (no. 2) pty. ltd. v. chalk, (1974) 4 aust law rep 438; ansett transport industries (operations) pty ltd. v. commonwealth of ..... the government has already constituted a committee, consisting of 9 members including the petitioner as its chairman, to suggest necessary amendments in the maharshi dayanand university act keeping in view the guidelines of the aforesaid committees including the gajendragadkar committee.in is submitted that university grants commission vide its letter dated 2-4-1979 .....
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