Quantification - Year 1962 - Judgments

Aug 29 1962 (SC)

Khandige Sham Bhat and Another Vs. Agricultural Income-tax Officer, Ka ...

Court: Supreme Court of India

Decided on: Aug-29-1962

Reported in: [1963]48ITR21(SC)

..... after the other dispute relating to interpretation of terms of agreement by arbitrator concerning the quantification of cost of construction held it does not amount to re writing of terms of .....

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Oct 16 1962 (HC)

Commissioner of Wealth Tax Vs. Raipur Manufacturing Co. Ltd.

Court: Gujarat

Decided on: Oct-16-1962

Reported in: AIR1964Guj154; [1964]52ITR482(Guj)

..... arises not later than the close of the previous year though quantification of the amount payable is postponed these observations of the privy ..... the standing provisions of the act but the payability and the quantification of the tax depend on the passing and the application ..... the year 1939 40 legal authority was then lacking for the quantification of the tax and imposition of the liability therefor the .....

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Oct 18 1962 (HC)

Commissioner of Wealth-tax, Gujarat Vs. Raipur Manufacturing Company L ...

Court: Gujarat

Decided on: Oct-18-1962

Reported in: (1963)0GLR741

..... arises not later than the close of the previous year though quantification of the amount payable is postponed 52 these observations of the ..... the standing provisions of the act but the payability and the quantification of the tax depend on the passing and the application of ..... meaning of section sec of the wealth tax act though the quantification thereof could only be made on or after the commencement of .....

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Mar 28 1962 (HC)

K. Ramakrishanappa Vs. Agriculture Income-tax Officer, Chickmagalur

Court: Karnataka

Decided on: Mar-28-1962

Reported in: [1963]47ITR884(KAR); [1963]47ITR884(Karn)

..... by the charging section in the act there are provisions authorising quantification of the tax imposed and for collecting the same for our ..... and it involves three different aspects i e 1 charge 2 quantification and 3 collection in all taxation measures the tax liability is ..... any illegal levy all that can be said is that the quantification made by the agricultural income tax officer was without the .....

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Mar 26 1962 (HC)

Khan Bahadur W. Rahaman Tea and Lands Co. Private Ltd. Vs. Gift Tax Of ...

Court: Kolkata

Decided on: Mar-26-1962

Reported in: AIR1963Cal127,66CWN549

..... conceived the donee may not dispute the charge but he is entitled to dispute the quantification of the charge arrived at behind his back and without any opportunity to him to ..... have the incorrectness if any in the quantification rectified a procedure for quantification which keeps the donee out of the picture and does not afford to .....

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Mar 26 1962 (HC)

W. Rahman Tea and Lands Company Private Limited Vs. Gift-tax Officer a ...

Court: Kolkata

Decided on: Mar-26-1962

Reported in: [1962]45ITR528(Cal)

..... conceived the donee may not dispute the charge but he is entitled to dispute the quantification of the charge arrived at behind his back and without any opportunity to him to ..... have the incorrectness if any in the quantification rectified a procedure for quantification which keeps the donee out of the picture and does not afford to .....

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Apr 28 1962 (HC)

Collector of Sales Tax, Bombay State Vs. Parimal Brothers

Court: Mumbai

Decided on: Apr-28-1962

Reported in: (1962)64BOMLR705; 1963MhLJ65; [1962]13STC647(Bom)

..... it is remaining unpaid at the time of the transfer assessment and quantification of tax is not a condition precedent to the payability of ..... liable to pay under the act there was also no assessment and quantification of the tax payable by them at the date of the ..... it arises not later than the close of the previous year though quantification of the amount payable is postponed 10 relying on the decision .....

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May 14 1962 (HC)

Assam Oil Co. Ltd. Vs. Commissioner of Wealth Tax (Central), Calcutta

Court: Kolkata

Decided on: May-14-1962

Reported in: AIR1963Cal112,[1963]48ITR49(Cal)

..... contention holding that there was no debt owed by the assessee in the absence of quantification and ascertainment of the same due as tax with regard to the second ground it ..... that liability on the date of valuation the liability ripening into a debt only on quantification which necessarily has to take place after the passing of the finance act in any .....

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Nov 07 1962 (HC)

Sayaji Mills Company Ltd. Vs. Commissioner of Income-tax, Gujarat

Court: Gujarat

Decided on: Nov-07-1962

Reported in: [1964]54ITR97(Guj)

..... rectification it is the order rectified by the order of rectification which effects the final quantification of the tax liability if the rectified order suffered from any of the defects set ..... of rectification for it is that which rectifies the assessment order and effects the final quantification of tax liability before the order of rectification there was no under assessment such under .....

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Oct 24 1962 (HC)

Tika Ram and Sons (Private) Ltd. Vs. Commissioner of Income-tax, U. P. ...

Court: Allahabad

Decided on: Oct-24-1962

Reported in: [1964]51ITR403(All)

..... section alone and it arises not later than the close of the previous year though quantification to the amount payable is postponed can be of little or no assistance to the ..... quality of chargeability with reference to the standing provision of the act and only the quantification of the tax depended on the passing of the finance act it was there held .....

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