Section 55 - Year 1979 - Judgments

Jun 18 1979 (HC)

Additional Commissioner of Income-tax Vs. Govindoss Purushothamdoss

Court: Chennai

Decided on: Jun-18-1979

Reported in: (1980)18CTR(Mad)16; [1980]124ITR319(Mad)

..... is clear that none of the sub clauses of section 55 2 would apply here section 55 3 refers to cases where the cost for which ..... for the assessee contended that none of the sub clauses of section 55 2 would apply to this case as according to him each ..... contemplated a distinct condition to be fulfilled before itcould be applied section 55 1 refers to cases where the capital asset became the property .....

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Oct 30 1979 (HC)

Controller of Estate Duty Vs. Smt. Manorama Devi

Court: Allahabad

Decided on: Oct-30-1979

Reported in: [1980]123ITR322(All)

..... that provision and where the accountable person has received notice under section 55 and in compliance thereof he files a return the return would ..... voluntarily after six months or in response to a notice under section 55 would not be an account under s 53 1 so as ..... view that an account filed in response to a notice under section 55 is an account filed under that provision the asst controller would .....

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Jan 22 1979 (HC)

Commissioner of Income-tax Vs. V. Indira

Court: Chennai

Decided on: Jan-22-1979

Reported in: (1979)13CTR(Mad)76; [1979]119ITR837(Mad)

..... improving the asset as such there is no scope for deducting this amount under section 49 or section 55 the reference is accordingly answered in the negative and in favour of the revenue ..... to have applied his mind properly to the statutory provision which authorises the deductions 7 section 55 2 ii defines the cost of acquisition in relation to capital asset for the purposes .....

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Nov 22 1979 (HC)

Kulko Engineering Works Limited Vs. the State of Maharashtra

Court: Mumbai

Decided on: Nov-22-1979

Reported in: [1980]46STC454(Bom)

..... authorities some of them possessing original jurisdiction and some appellate or revisional jurisdiction or both section 55 1 provides for an appeal from every original order passed under the said act ..... a deputy commissioner or additional commissioner or commissioner the appeal lies to the tribunal under section 55 2 a second appeal against an appellate order passed by an assistant commissioner lies .....

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Feb 14 1979 (HC)

R. Kuppuswamy Mudaliar and Sons Vs. the Board of Revenue (Commercial T ...

Court: Chennai

Decided on: Feb-14-1979

Reported in: [1980]45STC152(Mad)

..... officer and subsequently before the deputy commissioner c t trichy was clearly for rectification although section 55 of the tamil nadu general sales tax act 1959 was referred to and no reference ..... circumstances i am of the opinion that the petition for rectification though specifically mentioned only section 55 of the tamil nadu general sales tax act was a petition for rectification and must .....

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Sep 26 1979 (HC)

Padampat Singhania and ors. Vs. Controller of Estate Duty

Court: Allahabad

Decided on: Sep-26-1979

Reported in: (1980)16CTR(All)114; [1980]122ITR162(All)

..... it is apparent that such a request could be made only under section 55 for it is under this provision that the controller can ask ..... on behalf of the department which in the circumstances is referable to section 55 was made much before the expiry of five years from the ..... of the death of shyam hari singhania now a requisition under section 55 is made for purposes of valuing the estate of the deceased .....

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Oct 30 1979 (SC)

Diwan Ram Rao Vs. Mohan Lal

Court: Supreme Court of India

Decided on: Oct-30-1979

Reported in: AIR1980SC449; 1980(Supp)SCC379; 1980(12)LC46(SC)

..... us that the respondent claimed to have constructed a hut within the meaning of section 55 of the act 66 of 1950 but to crown all when the amendment ..... the plaint no facts were stated which could take the case out section 55 it is no doubt true that in the year 1952 the respondent was ..... on a portion of it only in that view of the matter section 55 of madhya bharat act 66 of 1950 comes into play the said .....

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Feb 15 1979 (HC)

Amit Mukherjee Vs. Sm. Bibhabati Dasi and ors.

Court: Kolkata

Decided on: Feb-15-1979

Reported in: AIR1979Cal344,83CWN500

..... an insolvent to deal with his property in any manner whatsoever section 55 of the provincial insolvency act protects some bona fide transactions ..... of any insolvency petition it is implied from the proviso to sec 55 that any transaction taking place after the date of the ..... or against the debtor after an order of adjudication is made section 55 does not afford any protection to any transaction with the .....

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Feb 17 1979 (HC)

Prakash Chander Vs. Smt. Sunder Bai and anr.

Court: Rajasthan

Decided on: Feb-17-1979

Reported in: AIR1979Raj108; 1979()WLN61

..... the above provision has been introduced for the first time by section 55 c p c amendment act no 104 of 1976 it provides ..... present revision is not covered under clause c of sub section 1 of section 115 of the code of civil procedure shri bhandari ..... open to correction by this court under its powers under section 115 cpc b civil procedure code section 115 and order 5 rule 19a question dot raised in .....

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Aug 02 1979 (HC)

Gollapudi Suryanarayana Chetty Vs. State of Tamil Nadu

Court: Chennai

Decided on: Aug-02-1979

Reported in: [1980]45STC227(Mad)

..... difficulty in reviewing the order it could at least treat the application as one under section 55 for rectification of the error in its order the tribunal has not dealt with it ..... as an application under section 55 if it has to be construed as an order under section 55 also then there could be no revision against the said .....

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