Judgment Search Results Home > Cases Phrase: patents act 1970 39 of 1970 section 150 security for costs Sorted by: recent Court: kolkata Year: 1970 Page 2 of about 11 results (0.076 seconds)

P.K. Trading Company Vs. Income-tax Officer, k Ward

Court : Kolkata

Reported in : [1970]78ITR427(Cal)

..... , further, that the income-tax officer cannot by an unilateral decision as to the benami character of the petitioners' business give himself jurisdiction under section 226(3) of the act.4. in the affidavit-in-opposition filed by one nandanandan mishra, the present incumbent to the post of income-tax officer, 'k' ward, district 1(1), calcutta, ..... facts as alleged in the petition are shortly as follows: under a deed of partnership dated the 24th july, 1960, and registered under the provisions of the indian partnership act, one bimala devi rateria, the wife of jaidayal rateria, and one krishnakanta rateria, wife of dewan chand rateria, agreed to carry on business with equal shares on and ..... the decision of a single judge of the andhra pradesh high court in p. rajeswaramma v. income-tax officer, nellore, [1960] 39 i.t.r. 654 which was on section 46(5a) of the repealed act. the learned judge held that the provisions of that sub-section were intended to apply only to an admitted liability. where a .....