Court : Chennai
Decided on : Oct-18-1949
Reported in : AIR1950Mad751
..... mad. 257:'to treat want of territorial or pecuniary jurisdiction as amounting to incompetency, seems incompatible with the idea underlying the two statutory provisions mentioned above (section 11, suits valuation act and section 21, civil p. c.). these sections provide that even had the objection not been waived, that is to say, had been taken in the court of first instance ..... remedy by way of suit and that there is nothing in section 152 which confers upon the court similar powers as are conferred by section 31, specific relief act. section 31, specific relief act relates to rectification of documents. it may be pointed out that the plaintiff a have not based their claims in the suit on ex. b. 1 but claimed .....
Tag this Judgment!Court : Chennai
Decided on : Dec-05-1949
Reported in : AIR1951Mad506; [1950]18ITR586(Mad); (1950)2MLJ353
..... into definite portions in addition to 'a separation' of the members. in any case, the legislature omitted the words above quoted from section 25a, by the amending act of 1939 evidently with a view to overrule the view of niamatullah j. otherwise, those words would have been retained and the requirement of a partition 'in definite ..... division was not required under the section and followed the decision of niama-tullah j. in biradhmal lodha v. commissioner of income-tax : [1934]2itr164(all) . in lachiram bal-deodas v. commissioner of income-tax, bihar : [1936]4itr279(patna) , the patna high court took the view that there should be a physical division and not merely ..... not the owner of the properties in their entirety. the question therefore is whether the partition so made satisfies the requirements of section 25-a, income-tax act. the question formulated by the appellate tri-bunal really covers more than one contention raised on behalf of the assessee, and the appel-lates tribunal in the .....
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