Judgment Search Results Home > Cases Phrase: judges inquiry act 1968 section 5 powers of committee Sorted by: recent Year: 1967 Page 67 of about 665 results (0.344 seconds)

Commissioner of Income-tax, Punjab Vs. Prabhu Dayal.

Court : Punjab and Haryana

Reported in : [1968]67ITR138(P& H)

..... and 398 of the report this is what the learned judge observed :'now it is necessary to point out that the english cases were decided under a different system of taxation,and must be read with care. a case can ..... , the respondents counsel urged that the english cases cannot provide a good guide for cases which have to be decided under the statutory provisions of the indian income-tax act. in this respect, he referred to the observations of hidayatullah j. in the supreme court decision in senairm doongarmall v. commissioner of income-tax. at pages 397 ..... course of business, any compensation received for its termination would be a revenue receipt, receipt, irrespective of whether it performance was to consist of a single act or a series of acts spread over a period...'the test, therefore, is whether the contract in question can be said to be one entered into by the assessee in the .....

C. Venkata Reddy and anr. Vs. Income-tax Officer (Central) I, Banglore ...

Court : Karnataka

Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)

..... might refer to two cases dealing with the constitutionality of section 37(2) of the 1922 act, viz., surajmull nagarmull v. commissioner of income-tax and senairam doongarmal agency (p.) ltd. v. k. e. johnson. in the former, all the three learned judges constituting the special bench, which decided the case, unanimously held that section 37(2) was ..... of eliciting evidence as aforesaid is a classification which is not sanctioned by article 14 of the constitution. for this purpose, as already stated, the starting point of inquiry is what is the object of legislation. the answer, as already given, is prevention of evasion. that attempts to prevent evasion are or may be in the ..... the usefulness or relevancy referred to could only be usefulness or relevancy of the type appropriate to the stage of investigations but not to an actual trial or inquiry. it would only suggest or require an application of the mind to make out a prima facie case of usefulness or relevancy and not a final or absolutely .....

C. Venkata Reddy and anr. Vs. Income-tax Officer, (Central)-i and ors.

Court : Karnataka

..... appear that the argument was developed or pursued except against the background of the relative positions of sub-section (1) and (2) of section 37. the learned judges, who upheld the constitutionality of the said section, were clearly of the opinion that the powers under sub-section (2) were intended to be exercised and could properly ..... of taxation in all proper and reasonable ways.'23. in the case of kharak singh, : 1963crilj329 , there was a difference of opinion among the learned judges as the relative position of articles 19 and 21 of the constitution the majority taking the view that article 21 deals with the residue of personal liberty after ..... to two cases dealing with the constitutionality of section 37(2) of the 1922 act, viz., surajmull v. income tax commissioner, : air1961cal578 and s. doongarmal agency (p) ltd. v. k. e. johnson, air 1964 ass 1. in the former, all the three learned judges constituting the special bench, which decided the case, unanimously held that section 37 .....

Lala Shanti Swarup Vs. Munshi Singh and ors.

Court : Supreme Court of India

Reported in : AIR1967SC1315; 1967(0)BLJR483; [1967]2SCR312

..... the self-liquidating mortgage and to deliver possession of the property in the proceedings for liquidation of that debt which had been decreed by the special judge under the u.p. encumbered estates act. on behalf of the defendant-appellant it was pleaded that the suit was time-barred. the contention was that the claim of the plaintiff- ..... passed in their favour for a little over rs. 26,000. thereafter the respondents made an application under the u.p. encumbered estates act, and by an order dated may 22, 1939, the special judge apportioned the liability for the mortgage debt between the respondents and the purchasers as owners of half the mortgaged property. as a result ..... bench which heard the appeal in the first instance referred the question of limitation to a full bench of five judges which held that the suit was governed by article 83 read with article 116 of the limitation act and that time ran from february 25, 1943 which was the date upon which the respondents were compelled to .....

Balchand Champalal Bhandari Vs. India Pictures and ors.

Court : Madhya Pradesh

Reported in : AIR1967MP280

..... plaintiff had to obtain the copy and there are certain happenings in the copying department which had to be extracted after an elaborate inquiry by us with reference to the document and registers of the district judge's copying department. from that also it is urged that even apart from limitation of the suit, the appeal in this ..... on that test the present suit brought on the 13th september 1954 was within time treating any one of the three cheques as acknowledgment under section 20 of the limitation act. 14. in the result, therefore, we wouldallow the appeal, set aside the trial court'sjudgment of dismissal and decree the suitfor principal and interest; future interest alsopayable ..... the cheques--one honoured and two dishonoured--was equivalent to part payment or acknowledgment in the writing of the debtor for the purposes of section 20 of the limitation act, having found that it was, on the strength of ruling of this court in 1961 mplj 645'. (air 1961 madh pra 346) it went on further to .....