Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1991)36ITD239(All.)
..... the same had become final between the parties. it was further held that it was never the intention of the legislature by amending section 34(1) in 1948 to enable the ito to reopen final decisions made against the revenue in respect of questions that ..... courtand the supreme court with his changing moods. in fact, in the present case, the revenue bringing certain other items to taxation amounted to vertual content of the hon'ble high court by defying the clear order and the instructions of the court. ..... 227 of the constitution, give directions to the appellate tribunal as and when it takes a different view on the question of law earlier decided on reference made to it, to ignore the decision inter panes and dispose of the appeal in accordance with the ..... written off he will only be entitled to proceed with the assessment on the basis of the notice under section 148 of the it act in respect of other items mentioned in the same. in the circumstances, we direct the parties to bear their owe costs.15 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All84
..... ' and 'promote the general welfare'.' this passage was quoted with approval by jayakar, j., in in re central provinces and berar sales of motor spirit and lubricants taxation act , where again a similar argument was advanced. we think the argument must be rejected.13. fourthly, learned counsel attached great importance to the words which have not been ..... debts in the sense that having once been established and paid all further liability of the individual to the government has ceased. they are, as said in cooley on taxation, p. 1 : 'the enforced proportional contribution of persons & property, levied by the authority of the state for the support of the government and for all public ..... he were.'in reality, the amendments of the first schedule of the central excise and salt act made by sub-section (1) of section 7 or the finance act, 1951, did not become eaw until 28-4-1951, but parliament has expressly stated that they are to be treated as if they had become law on the preceding 1st march .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All159
..... of, the products of industries where the control of such industries by the union is declared by parliament by law to be expedient in the public interest';list iii entry 33 (as it stood after the amendment by the constitution (thud amendment) act, 1954) 'trade and commerce in, and the production, supply and distribution of; (a) the products of ..... a duty levied on a manufacturer or producer in respect of the commodity manufactured or produced: in re central provinces and berar sales of motor spirit and lubricants taxation act , governor-general in council v. province of madras . no authority has been cited to us in which it has been held that a tax on an ..... able to purchase sugarcane and their business will accordingly suffer. secondly, it is contended that the retrospective operation of the tax is oppressive because the subject of taxation, the entry of the sugarcane into the factory premises was a voluntary activity on the petitioners part in which they might never have engaged had they had .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All248; [1967]65ITR386(All)
..... by time. the impugned order itself has not been assailed.8. the learned advocate general appearing for the petitioner has stressed that section 23-a after its amendment by the finance act 1955, was a charging section and an order passed thereunder was an order of assessment to which section 34 (3) was attracted section 34 (3) ..... that this section was introduced to prevent exploitation of juristic personality of a private company by the members thereof for purposes of evading higher taxation. their lordships observed:'the income-tax officer acting under this section is not assessing any income to tax; that will be assessed in the hands of the shareholders. he only does what ..... that the unamended section 23-a was a fiscal provision and not a penal provision is, with respect, not in accord with the law declared by the supreme court.16. the 1955 finance act substituted the section by the present provision. the changes that have been made in it are designed to make the avowed object, namely, .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1961All487; [1962]44ITR94(All)
..... [1939]7itr369(bom) it has been held that the expression 'association of individuals' as used in section 3 of the indian income-tax act, 1922, (before it was amended by the indian income-tax (amendment) act (vii of 1939)) meant an association of human beings and not an association of companies, also in commissioner of income-tax v. salem ..... is not an individual nor a collection of indiviuals but that it stands on its own footing and that this is recognised both by hindu law and by legislative practice relating to taxation and that, therefore, the legislative field given to entry no. 86 does not cover hindu undivided family wealth but covers only that of ..... division of legislative powers between the federal and provincial legislatures.' gwyer. c. j., in c. p. and berar sales of motor spirit and lubricants taxation act, 1938, in the matter of remarked - 'the attempt to avoid a final assignment of residuary powers by an exhaustive enumeration of legislative subjects has made the indian .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]95ITR171(All)
..... interpret the word in the light of any supposed english legislative practice. the supreme court further observed that the income-tax and excess profits tax (amendment) act (xxii of 1947) which amended the indian income-tax act by enlarging the definition of the term ' income '' in section 2(6c) so as to include capital gain and adding a new head ..... is well settled that a general entry in the lists of the seventh schedule does not include the field of taxation. the power of taxation has been separately enumerated in the three lists of the seventh schedule. in sundararamier & co. v. state of andhra pradesh, [1958] 9 s.t.c. ..... 19. reliance was then placed on entry 34 of the state list which relates to ' betting and gambling '. this entry also enables a state legislature to enact laws in respect of betting and gambling. but this entry does not authorise the state legislature to levy tax on income or gains arising from betting and gambling. it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All550
..... lucknow bench. reference was made to section 108, government of india act 1915-16, as amended by the government of india act 1919 and to sections 219 and 223, government of india act, 1935. the learned counsel also referred to the case of shell co. of australia ltd. v. federal commissioner of taxation 1931 a. c. 275 at p. 295 where their lordships of ..... under article 7, amalgamation order, the new high court has, in respect of the whole of the united provinces, all such original, appellate and other jurisdiction as, under the law in force immediately before 26 7-1948, was exercisable in respect of any part of the province by either the old high court or the chief court of avadh. under ..... of a case from one court to another. it is only arranging the business of the court. it is general principle of law that a plaintiff has a right to choose his own forum, subject to any law applicable to the choice of forum. when this right is sought to be interfered with either under section 22 or section 24 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All716
..... in india as well as in england.106. it would be relevant at this stage to take up the proviso added by the amendment act of 1929 and to view it in the background of the law as elucidated above. the proviso in question runs thus:'provided that no such transaction shall be deemed to be a mortgage, unless the ..... words actually used in the statute. in this connection reference may be made to (in the matter of the central provinces and berar sales of motor spirit and lubricants taxation act, 1938) sulaiman j. observed as follows:'i doubt if it would be at all legitimate to examine the words previously used in the entries in the lists appended ..... issue drive one irresistibly to the conclusion that where the transaction is embodied in one document the transaction does not, as a result of the proviso added by the amendment act of 1929, necessarily become a mortgage by conditional sale irrespective of the intention of the parties.155. for the reasons given above i am constrained to express my .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1951All257
..... have disposed of the application in accordance with law. with that view we respectfully agree.104. in february 1948, the motor vehicles act, in its application to this state, was amended by the motor vehicles (u.p. amendment) act, 1948 (u.p. act no. xi [11] of 1948). two amendments were made by this act. power to revise an order made on appeal ..... 2) of the constitution which seems to recognize that the union or a state can carry on trade or business and provides that the parliament may by law impose taxation on any income accruing to the government of a state in respect of a trade or business carried on by it and article 289(3) seems ..... the states whether by means of internal carriage or ocean navigation, shall be absolutely free.'this section has been interpreted as not being merely confined to freedom from taxation or other duties but as including the freedom from unreasonable governmental interference. as remarked by lord porter in the commonwealth of australia v. bank of new south wales .....
Tag this Judgment!Court : Allahabad
Reported in : [1981]48STC197(All)
..... the freedom of trade guaranteed by article 19 of the constitution.(3) article 301 of the constitution is transgressed.(4) the amending act does not validate the assessment under the central sales tax act.(5) the amending act does not, in law, take away the effect of the high court decision in the full bench case as well as in the subsequent writ ..... use, as condensed milk, milk powder or baby milk. the commercial world considers all these as different commodities meant for different uses. the selection of condensed milk for taxation cannot be held to be arbitrary or discriminatory.12. in jagannath v. union of india a.i.r. 1962 s.c. 148, a levy of separate excise duty ..... milk product. the legislature has now stepped in to treat condensed milk on a par with powder milk or baby milk liable to sales tax. in matters of taxation the legislature has been given a much wider latitude in choosing articles for sales tax. merely because one article closely resembles another is no ground for not choosing .....
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