Observing - Year 1970 - Judgments

Feb 23 1970 (HC)

Commissioner of Income-tax (Central), Bombay Vs. Gannon Dunkerley and ...

Court: Mumbai

Decided on: Feb-23-1970

Reported in: [1971]79ITR637(Bom)

..... the reasonable requirements of the future and similar others 10 the supreme court approved the observations of the judicial committee in the case of commissioner of income tax v williamson diamonds ..... unreasonableness to be considered capital losses if established would be one of them 11 the observation of the court in commissioner of income tax v bipinchandra maganlal co that smallness of .....

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Jun 10 1970 (HC)

Nathmull Poddar Vs. Salil Kumar Chakraborty

Court: Kolkata

Decided on: Jun-10-1970

Reported in: AIR1971Cal93,1971CriLJ361,74CWN792

..... 1965crilj431 wherein mudholkar j delivering the judgment of the court observed at page 1435 that every partner has dominion over property ..... lordships of the supreme court are again quite different and the observations made by mr justice hegde delivering the judgment of the ..... mr justice p n mookerjee delivering the judgment of the court observed at page 382 that in section 40 the statute gives .....

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Aug 10 1970 (HC)

Voltas Limited Vs. A.K. Roy

Court: Mumbai

Decided on: Aug-10-1970

Reported in: (1971)73BOMLR229

..... tobacco co v collector central excise air1961cal477 the submissions made were in consonance with the observations in this authority and were as follows to attract the provisions in clause a of ..... as previously existing and subsequently amended 9 in reply mr palkhivala strongly relied upon the observations of the privy council in these two authorities and submitted that the findings made by .....

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Jun 10 1970 (HC)

Ram Kanai Jamini Ranjan Pal Private Ltd. Vs. Member, Board of Revenue

Court: Kolkata

Decided on: Jun-10-1970

Reported in: [1970]26STC489(Cal)

..... 5 naturally mr chakraborty for the assessee relied on these observations to emphasise his argument on this question that the commissioner ..... evidence thereafter shah j proceeds to make the following further observations at page 886 which are material for our purpose the ..... of such proceeding there also under rule 33 as expressly observed by the learned judge there was an express provision made .....

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Feb 02 1970 (HC)

Union of India (Uoi) Vs. Bikash Chandra Ghosh and ors.

Court: Kolkata

Decided on: Feb-02-1970

Reported in: [1970]78ITR524(Cal)

..... dated 17th august 1964 the tax recovery officer rejected the objection petition the certificate officer observed that the assessment had been made on messrs surendra nath sarkar bidhu bhusad sarkar and ..... as well as the appellate authority to ascertain if the taxis due thereafter the commissioner observed that the income tax department had assessed the members individually when the property had been .....

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Apr 16 1970 (HC)

Commissioner of Income-tax Vs. Srimati Minabati Agarwalla

Court: Kolkata

Decided on: Apr-16-1970

Reported in: [1971]79ITR278(Cal)

..... the materials for ascertaining it are available immediately 6 their lordships of the federal court observe that these pronouncements have been accepted without reservation as laying down the true principles of ..... lapses completely upon the expiry of the periods prescribed in the income tax act the observation of the supreme court that the sections prescribing the periods do not create an exemption .....

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Jun 04 1970 (HC)

Premji Bhimji Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jun-04-1970

Reported in: 75CWN454,[1971]81ITR179(Cal)

..... tribunal answered these questions in the following manner question no 1 the income tax officer observed in the assessment order that the shares had been purchased by withdrawing the amount from ..... emphasises the principles already discussed by us and which will be apparent from the following observations in considering these decisions it would be necessary to remember that they do not purport .....

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Jul 27 1970 (HC)

Mahmudabad Properties (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-27-1970

Reported in: [1972]85ITR500(Cal)

..... income tax appeal in question has been set out danckwerts j observes as follows at page 672 of the report then the ..... above portion of the commissioners report danckwerts j goes on to observe as follows those statements have been severely criticised and i have ..... pal j at page 155 of the report made the following observations the learned subordinate judge in this case has taken judicial notice .....

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Jun 16 1970 (HC)

The State Vs. Haridas Mundra and anr.

Court: Kolkata

Decided on: Jun-16-1970

Reported in: AIR1970Cal485,1974CriLJ1341,74CWN847

..... statutory provision neither revision nor appeal will lie in 1970 1scr322 the supreme court observed two things are required to constitute appellate jurisdiction the existence of the relation ..... government to exercise powers under section 435 of the criminal procedure code the learned judge rightly observed that appellate jurisdiction with a total absence of revisional jurisdiction does not appear to .....

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Nov 20 1970 (HC)

Aswini Kumar Roy and anr. Vs. Kshitish Chandra Sen Gupta and ors.

Court: Kolkata

Decided on: Nov-20-1970

Reported in: AIR1971Cal252

..... learning because their lordships have themselves explained as i have already quoted above their lordships observed it is enough to say that this principle applicable to suits for possession can have ..... the appellant alone would not be entitled to claim any relief against the respondents those observations according to mr bhattacharyya changed the character of the suit before the supreme court into .....

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