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Section 66 - Judgment Search Results

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Aug 13 1924 (PC)

In Re: Section 45, Specific Relief Act, 1877, Section 66 of the Income ...

Court: Chennai

Reported in: AIR1925Mad157; 85Ind.Cas.478

..... abide and follow the result income tax act xi of 1922 sections 10 2 7 9 66 expenditure on renewal of parts of car nature of obsolete ..... iron entitles a person under sub clause 7 of clause 2 of section 10 to claim allowance and i direct the commissioner of income tax ..... raised is that sub clause 9 of section 10 clause 2 allows a further deduction sub clause 9 of section 10 clause 2 runs as follows any .....

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Aug 04 1981 (HC)

Commissioner of Income-tax (Central), Madras Vs. J.K.K. Angappa Chaett ...

Court: Chennai

Reported in: (1982)27CTR(Mad)123; [1983]144ITR775(Mad)

..... the two question set out above within three months from this date direct taxation assessment section 66 2 of income tax act 1922 whether tribunal right in holding that transaction relating to ..... said as to he stage at which an application under section 66 2 should be heard we are clearly of the opinion that section 66 itself contained with regard to the procedure to be .....

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Apr 11 1980 (HC)

Commissioner of Income-tax Vs. H.R. Karandikar

Court: Mumbai

Reported in: (1981)20CTR(Bom)196; [1981]6TAXMAN242(Bom)

..... the supreme court for decision was whether in a reference under section 66 the high court can consider a question which had not ..... one aspect requiring to be tackled from different standpoints all that section 66 1 requires is that the question of law which is referred ..... a reference to challenge those findings first by an application under section 66 1 46 therefore as observed by the supreme court if .....

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Sep 21 1954 (HC)

Samudrala Srinivasacharyulu Vs. Marripati Hanumantha Rao and ors.

Court: Andhra Pradesh

Reported in: AIR1955AP10

..... was purusant to the rules made under the co operative societies act the said section has no application section 66 1 c p c runs thus no suit shall be maintained against any ..... 7 and 22 of madras co operative societies rules application of section 66 to rules made under co operative societies act section 66 applies to sale certified by court under rules framed under code .....

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Nov 18 1970 (HC)

Krishna Mining Company Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Reported in: [1972]83ITR868(AP)

..... the expression the assessee or the commissioner as the case may be in section 66 this court under section 66 is empowered in appropriate cases where the requisite conditions specified therein are ..... the expression the assessee or the commissioner as the case may be in section 66 this court under section 66 is empowered in appropriate cases where the requisite conditions specified therein are .....

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Sep 29 1959 (HC)

Juggilal Kamlapat Vs. Commissioner of Income-tax, Uttar Pradesh and Vi ...

Court: Allahabad

Reported in: [1961]41ITR257(All)

..... high court a case referred by the tribunal to it under section 66 1 or section 66 2 of the act the case referred appears before the ..... case has been referred to the high court under section 66 1 or 66 2 of the act section 66 4 becomes applicable if the statements in the ..... the appropriate provisions under which the high court can act is section 66 2 or section 66 4 of the income tax act no doubt in the .....

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May 20 1956 (HC)

Mash Trading Co. Vs. Commissioner of Income-tax, Delhi.

Court: Punjab and Haryana

Reported in: [1956]30ITR388(P& H)

..... tax appellate tribunal is final subject to the provisions of section 66 now section 66 1 provides for a statement of the case by the ..... question which has not been referred to it either under section 66 1 or section 66 2 vii the tribunal itself has no power to raise ..... suo motu its powers are also limited to the provisions of section 66 1 or section 66 2 and viii once the question is properly raised and .....

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Apr 06 1961 (SC)

Commissioner of Income-tax, Bombay Vs. ScIndia Steam Navigation Co. Lt ...

Court: Supreme Court of India

Reported in: AIR1961SC1633; [1961]42ITR589(SC); [1962]1SCR788

..... such order is the correct one 55 appeal dismissed direct taxation referring questions sections 66 66 1 66 2 66 4 and 66 5 of income tax act 1922 appeal filed against reference made to high ..... not been referred to it under section 66 1 or section 66 2 was co extensive with that of one under section 66 2 to travel beyond the ambit of section 66 1 that under both these provisions .....

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Feb 26 1965 (HC)

Commissioner of Income-tax, Madras Vs. N.H. Lee Manner

Court: Chennai

Reported in: AIR1967Mad107

..... income tax commissioner madras the commissioner of income tax madras therefore filed reference applications under section 66 1 before the tribunal requiring a case to be stated to this high court ..... costs 11 applications dismissed direct taxation locus standi rule 24 a of income tax rules and section 66 of income tax act 1922 assessee allotted quarter with furniture nominal amount deducted for .....

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Oct 28 1969 (HC)

New Delhi Municipal Committee Vs. the Punjab National Bank Limited

Court: Delhi

Reported in: ILR1986Delhi292

..... amendments of the list that may be made under section 67 so section 66 thus specifies the year applicable to the assessed taxes ..... amendments of the list that may be made under section 67 so section 66 thus specifies the year applicable to the assessed ..... the committee 33 thereforee the final assessment list prepared under section 66 after the authentication of amendmprits as to valuationand assessment .....

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