Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
1957 (5) TMI 5 - SC - Income TaxWhether the appeals before the Appellate Assistant Commissioner fell to be decided in accordance with the provisions of the Patiala Income-tax Act or the Indian Income-tax Act ? Whether the appeals before the Appellate Tribunal fell to be decided in accordance with the provisions of the Patiala Income-tax Act or the Indian Income-tax Act ? Whether on the assumption that the assessee company was not bound to deduct tax its appeals before the Appellate Assistant Commissioner were competent in law ? Held that - As regards income of the accounting year 1949-50 or the year of assessment 1950-51 no State law of income-tax was operative in any Part B State. It appears that the error which has crept into the judgment of the High Court has been due to misreading the year 1949-50 as being assessment year and not accounting year. Therefore both for the assessment years 1948-49 and 1949-50 the law applicable would be the Patiala income-tax law and not the Indian Income-tax Act and consequently no appeal against the order of the Income-tax Officer was competent. Answer to question Nos. 1 & 2 The Patiala Income-tax Act was in operation and no appeals lay and Ques no. 3 is in negative. Appeal allowed.
|