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Showing 81 to 100 of 106 Records

• 1971 (2) TMI 26 - CALCUTTA HIGH COURT
  

  Issue of Tax Clearance Certificate - refusal to grant the tax clearance certificate - writ petition seeking directions to ITO to issue Tax Clearance Certificate - matter of issuing TCC is an executive matter, so no legal obligation on the Income-tax Officer to issue such a certificate which could be enforced by a writ – writ petition not entertainable so dismissed

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• 1971 (2) TMI 25 - ALLAHABAD HIGH COURT
  

  Business of clearing and forwarding agents, selling agents and commission agents - from the various amounts received by the company from a number of constituents a total sum of Rs. 29,643 was lying in the books of the company to the credit of those constituents - those amounts were not claimed by the respective constituents – held that such amounts can be treated as assessee's income

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• 1971 (2) TMI 24 - ALLAHABAD HIGH COURT
  

  Whether Tribunal is correct in holding that the liability for payment of bonus accrued due on the dates on which the provision was made in the balance-sheet of the assessee-company for the three years under appeal irrespective of the fact that the same was actually paid in subsequent years

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• 1971 (2) TMI 23 - ANDHRA PRADESH HIGH COURT
  

  Estate Duty Act, 1953 - interest on amount paid in excess when the assessment is reduced on reference to HC - Assistant Controller of Estate Duty holding that petitioner is not entitled to interest as there is not provision for payment of interest in the Estate Duty Act prior to its amendment in 1958, which came into force with effect from July 1, 1960 - held that order of Assistant Controller was not justified

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• 1971 (2) TMI 22 - DELHI HIGH COURT
  

  Estate Duty Act, 1953 - Whether the Board were justified in holding that all the properties included in the estate duty assessment of the deceased were correctly treated as belonging to the deceased in his individual capacity

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• 1971 (2) TMI 21 - BOMBAY HIGH COURT
  

  Whether there was any material evidence to justify the findings of the Tribunal that the amount remitted by an employee of the Madras branch to an employee of the Bombay branch was the income of the assessee-firm, Kishinchand Chellaram, from undisclosed sources - since no explanation regarding the remittance was given, Question is answered in the affirmative

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• 1971 (2) TMI 20 - ALLAHABAD HIGH COURT
  

  Sugar Industry - extra price debited in assessee's accounts additional price is paid for purchase of sugarcane from co-operative society - whether such amount can be claimed as deduction for computing the assessee-firm's income of the previous year

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• 1971 (2) TMI 19 - ALLAHABAD HIGH COURT
  

  Transfer of estate by widow which she inherited from her husband - whether transfer was valid - validity of assessment made for interest earned from such transfer

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• 1971 (2) TMI 18 - ALLAHABAD HIGH COURT
  

  Assessee is a federation of co-operative societies in the State of U. P - Whether Tribunal was right in holding that the income derived by the assessee-federation from the supply of coal to the nominees of the, Development Commissioner was not exempt under section 14(3)(i)(d) of the Act - it cannot be said that it was directly required in connection with any process of agriculture. Coal, therefore, is not an article which can be described as an article intended for agriculture - question referred is answered in the affirmative and against the assessee

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• 1971 (2) TMI 17 - PUNJAB AND HARYANA HIGH COURT
  

  Dissolution of firm - retiring partner receives value of his share from the fourth partner who took over the entire partnership concern - credit of Rs. 30,000 was given to the assessee on October 1, 1964, being the share in the increase on the revaluation of the building and land - whether on a proper interpretation of section 47 of the Income-tax Act, 1961, the Tribunal was right in holding that the sum could be correctly taxed as capital gain in the hands of the assessee

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• 1971 (2) TMI 16 - ALLAHABAD HIGH COURT
  

  Levy of penalty under section 28(1)(c) - Undisclosed Income

  
  
  ... ...
  ... ... ..... nd it was not during the assessment proceeding that the sum of Rs. 46,601 was discovered. We are satisfied that the Tribunal is right in holding that the penalty order was bad in law. The Tribunal has observed that the penalty order made by the Income-tax Officer was not severable. In this also the Tribunal is right. The order was made by the Income-tax Officer after taking into account the several items of income found to have been concealed by the assessee. The amount of Rs. 10,000 levied as penalty is a single indivisible sum. It cannot be related in any specific part to the concealed income concerning which the Income-tax Officer had jurisdiction to impose a penalty and the balance to the amount concerning which he had no jurisdiction. We answer the question referred in the affirmative, and in favour of the assessee. Inasmuch as we have dismissed the assessee s application under section 66(4) of the Act, we make no order as to costs. Counsel s fee is assessed at Rs. 200.

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• 1971 (2) TMI 15 - CALCUTTA HIGH COURT
  

  Reopening of assessment - one ITO dealt with registration of firm and deciding that wife was benamidar for assessee - another ITO reopening the assessment of assessee - validity of notice for reopening of assessment

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• 1971 (2) TMI 14 - CALCUTTA HIGH COURT
  

  Notices u/s 148 - revenue, contended that the question whether the HUF was in existence or not was a question of fact and on such a question of fact this court should not entertain this application

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• 1971 (2) TMI 13 - ALLAHABAD HIGH COURT
  

  Whether certain shares purchased by an assessee were its stock-in-trade or by way of investment - whether loss on sale of these shares is allowable for deduction

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• 1971 (2) TMI 12 - CALCUTTA HIGH COURT
  

  Notices under section 148 proposing to reopen the assessment - petitioner moved this Court in writ jurisdiction after a lapse of about five years - delay and laches on part of petition - petitioner cannot be granted writ as it would undoubtedly "cause prejudice" to the respondents

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• 1971 (2) TMI 11 - BOMBAY HIGH COURT
  

  Sale agreement - realisation of sale price of property - whether additions made were justified when the assessee's accounts were being maintained on mercantile basis

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• 1971 (2) TMI 10 - KERALA HIGH COURT
  

  Kerala Agricultural Income Tax Act, 1950 - petitioner seeks to quash four orders of assessment - fact that the assessee's lands are not yet been assessed or tax has not been collected would not preclude it from the Agricultural land and the income from such land would be agricultural income - petition dismissed

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• 1971 (2) TMI 9 - KERALA HIGH COURT
  

  petitioner seeks to quash order of asessment passed by ITO and order passed by CIT in revision - assessee was not given notice of materials gathered by the ITO before making best judgement assessment

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• 1971 (2) TMI 8 - KERALA HIGH COURT
  

  Whether Tribunal has been correct in finding that the Appellate Assistant Commissioner went wrong in holding that it was not open to the Agricultural Income-tax Officer to include the value of pepper alleged to have been carried over to the subsequent year in the assessable income for the year in question

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• 1971 (2) TMI 7 - KERALA HIGH COURT
  

  Kerala Agricultural Income Tax Act, 1950 - Tenants-in-common do not come within the definition of person. They are specifically dealt with in section 3(5) of the Act - tenant-in-common is an individual ; and he has to be assessed in that capacity in respect of his share of the income in the common properties. The proceedings as per the impugned notices to assess the petitioners and the other co-owners as an association of individuals, though it is based on the finding of the Appellate Tribunal, cannot, therefore, be sustained

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