Section 171 - Judgment Search Results

income Tax Officer Vs. Naresh Batra Huf (Also Ito V. B.L.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1996)56TTJ(Chd.)171

..... properties had been transferred by a registered deed in that case sec 171 does not talk of registration of partition deeds in respect of ..... the assessing officer ao to pass a suitable order under s 171 of the it act recognising the claim of total partition the assessing ..... the assessee explained that there was no other provision except s 171 under which the claim of total disruption as a result of .....

Hiibel Vs. Sixth Judicial Dist. Court of Nev., Humboldt Cty.

Court: US Supreme Court

..... of a police officer in the context of an investigative stop section 171 123 provides in relevant part 1 any peace officer may ..... crime 3 the officer may detain the person pursuant to this section only to ascertain his identity and the suspicious circumstances surrounding ..... in the enforcement of the law see id at 167 171 the court has recognized similar constitutional limitations on the scope .....

Mohanlal K. Shah (Huf) Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96ITD9(Mum.)

..... gujarat he has contended that with the insertion of sub section 9 of section 171 with effect from 1 4 1980 there cannot be ..... partition and so there being no complete partition order under section 171 cannot be passed for acceptance of partition the learned cit ..... partition of huf may be accepted recognised as such under section 171 an expression or manifestation of intention by any member coparcener .....

State Bank of India Vs. the Official Liquidator, Representing Straps ( ...

Court: Chennai

Reported in: (1979)2MLJ175

..... act is concerned the language is more elaborate than the one contained in section 171 of the former act section 171 of the former act uses the expression shall be proceeded with or commenced ..... j71 of the 1913 act the difference in the language of section 446 and that of section 171 calls for careful examination in section 171 of the 1913 act the word commenced occurred after the .....

State Bank of India and ors. Vs. Guru Ispat Limited

Court: Kolkata

..... the appropriate civil court in exercise of writ petitioners right under section 171 of the indian contract act 1872 therefore the writ court cannot ..... maturity value orf the fixed deposits by exercising its rights under section 171 of the indian contract act 1872 it is further submitted that ..... sbi is entitled to exercise its rights and or lien under section 171 of the contract act it is a fact that a .....

income-tax Officer/Wealth-tax Vs. R. Brahadeeswaran/N. Srinivasan

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)6ITD798(Mad.)

..... except for the fact that the newly inserted sub section 9 to section 171 and section 20a provides that no order of partial partition ..... place and no finding will be recorded under sub section 3 of section 171 that such partial partition had taken place where any ..... venkataraman for the revenue reiterated that the provisions of section 171 9 and section 20a clearly provide for the assessment of the huf .....

Mohanlal K. Shah (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)92TTJ(Mum.)360

..... gujarat he has contended that with the insertion of sub section 9 of section 171 w e f 1st april 1980 there cannot be ..... partition and so there being no complete partition order under section 171 cannot be passed for acceptance of partition 14 the learned ..... partition of huf may be accepted recognised as such under section 171 an expression or manifestation of intention by any member coparcener .....

Damordardass Agarwal and ors. Vs. R. Badrilal and ors.

Court: Andhra Pradesh

Reported in: AIR1987AP254

..... this provision extends to the entire general balance of account due to the solicitor 2 section 171 speaks of general lien in respect of the goods bailed to the solicitor but not ..... of this country 2 the said common law right is not abrogated by s 171 contract act 3 section 171 contract act enacts a special rule of lien applicable exclusively to attorneys who .....

Basanta Kumar Sen and anr. Vs. Collector of Land Customs, Calcutta and ...

Court: Kolkata

Reported in: AIR1961Cal86,1961CriLJ237

..... evidence of documents not covered by section 171 a of the sea customs act 3 that section 171 a violates section 178 a of the sea ..... grounds for investigation being made in connection with an enquiry under section 171 a of the sea customs act 1878 and whereas i ..... of such an unconstitutional summons does not make the section itself i e section 171 a of the sea customs act unconstitutional under article .....

K.M. Vijayan and Others Vs. Union of India and Others

Court: Chennai

Reported in: [1995]215ITR371(Mad)

..... parliament when it enacted section 64 1a was aware of section 171 that apart while the entire section 64 specifically ..... said learned counsel has no merit section 64 1a has been inserted in the statute much later than section 171 section 171 9 or any other part of section 171 and it can be presumed that .....