Receiver V First - Judgment Search Results
C. Vs. Sadasiva Rao, Official Receiver V. Government of Madras.
Court: Chennai
Decided on: Sep-18-1968
Reported in: [1969]71ITR747(Mad)
Agricultural Income-tax Appellate Tribunal. The matter relates to the assessment year 1964-65. On a return filed by the receiver in O.S. NO. 1 of 1957 on the file of the court of the subordinate judge at Vellore, … of section 29(1) of the Madras Agricultural Income-tax Act, 1955. On the first ground the Tribunal took the view, agreeing with the revenue, that the … VEERASWAMI J. - This petition is to revise the order of the Agricultural Income-tax Appellate Tribunal. The matter relates
The Commissioner of Income-tax Vs. Estate of Late Rm.Ar.Ar.Rm. Arunach ...
Court: Chennai
Decided on: Aug-16-1946
Reported in: (1946)2MLJ330
this sum. The Income-tax Officer placed the remittances into three categories. The first category consisted of remittances out of the income of the two previous … by the Income-tax Appellate Tribunal, Madras branch, under Section 66(1) of the Income-tax Act. The assessees are the receivers of the estate of a deceased Nattukottai Chettiar named Rm. Ar. Ar. Rm. Arunachalam Chettiar. Before his death … the third proviso having applied must be deemed to continue to apply. The Income-tax Appellate Tribunal accepted this view, but with great respect we consider that it ignores the direct provisions of Section 4(1)(b)(iii). That clause says
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