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Showing 81 to 90 of 90 Records

• 1973 (11) TMI 10 - PATNA HIGH COURT
  

  Which would be the date of partition When an award by arbitrator dividing immovable property of the family by metes and bounds was not registered but a subsequent partition deed was registered - "Whether Tribunal was right in law in giving effect to the claim of partial partition under section 171 of the Income-tax Act, 1961, with effect from January 1, 1961, as against the decision of the departmental authorities that the claim was fit to be allowed with effect from February 2, 1962 ?" - hold that, on the facts and in the circumstances of this case, the Tribunal was not right in law in giving effect to the claim of partial partition under section 171 of the Act with effect from January 1, 1961. The decision of the departmental authorities that the claim was fit to be allowed only with effect from February 2, 1962, was correct.

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• 1973 (11) TMI 9 - MADRAS HIGH COURT
  

  Prosecution proceedings for non-production of books without issue of notice under section 142 - when does the question of reasonable cause for the non-production of books arise - when the books were not produced and the assessee does not give any reason for the non-production, there is no question of reasonable cause for the non-production - Failure to issue a notice under section 142 does not bar a prosecution

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• 1973 (11) TMI 8 - BOMBAY HIGH COURT
  

  Assessee is a Hindu undivided family deriving income from property assessable under section 9 of the Act. We are concerned with the assessment year 1958-59. For that year, the Income-tax Officer had determined the property income at Rs. 12,320. It appears that, thereafter, the Commissioner exercising his powers under section 33B of the Act cancelled the said assessment and directed fresh assessment to be made - When vacant land was let out and lessee constructed building which was passed on to the lessor at the end of the term - whether the value of the building can be treated as deferred rent and thus income of the lessor - whether it can be treated as income from dealing in immovable property

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• 1973 (11) TMI 7 - PUNJAB AND HARYANA HIGH COURT
  

  "Whether, on the facts and in the circumstances of the case, the contributions by the assessee to the political parties through the Punjab Motor Union, Chandigarh, were allowable under section 37?" Question answered in the affirmative i.e., in favour of the assessee and against the revenue

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• 1973 (11) TMI 6 - MADRAS HIGH COURT
  

  Assessee is a private limited company. For the assessment year 1957-58, the account year being the calendar year ending December 31, 1956, the assessee submitted a return and claimed a deduction of a sum of Rs. 1,98,993. The assessee was keeping its accounts on mercantile system. In the accounts for the calendar year 1956, the assessee made a provision for bonus payment of Rs. 1,50,000 for the year 1956 on the basis of 3 3/4 months' wages. The bonus was actually paid after the close of the accounting year 1956, the actual payment being of the order of Rs. 1,98,993 equivalent to five months' wages. The assessee claimed deduction also in regard to the difference of Rs. 48,993 not provided in the accounts of 1956 but paid for 1956 in later periods representing additional bonus liability equivalent to 11 months' wages - Whether the amount paid is deductible in the year in which provision was made

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• 1973 (11) TMI 5 - GUJARAT HIGH COURT
  

  Notice issued by the respondent herein under the provisions of sections 147 and 148 of the Income-tax Act, 1961 - Originally notice under section 22(2) of 1922 Act was issued, but assessee did not file any return of income neither an assessment order was passed. The time limit for completing assessment expired. Whether subsequently notice for reassessment under section 147(1)(b) can be issued – held that reassessment notice was valid

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• 1973 (11) TMI 4 - CALCUTTA HIGH COURT
  

  This appeal is by the assessee-company and it is directed against the judgment and order discharging a, rule nisi obtained by the appellant upon the view that, as the appellant failed to adopt and pursue the alternative remedy which was available to it, a writ-court ought not to grant it any relief under article 226 of the Constitution - If an proclamation of sale mention two times and places of sale, whether the sale proclamation of the sale would be valid

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• 1973 (11) TMI 3 - DELHI HIGH COURT
  

  By this petition under articles 226 and 227 of the Constitution of India, petitioner No. 1, and Shri Gopal Das, claiming to be a partner of petitioner No. 1 firm, challenge the validity of the proceedings under sub-sections (3) and (5) of section 132, and the order of the Income-tax Officer, under section 132(5) and pray for the issue of a writ of mandamus directing the respondents to restore to the petitioners the 114 silver bars retained by the Income-tax Officer by his said order dated June 5, 1972 - Whether the provisions that stipulate prior approval of Commissioner before the summary order under section 132(5) is passed are ultra vires

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• 1973 (11) TMI 2 - PUNJAB AND HARYANA HIGH COURT
  

  This is a petition under articles 226 and 227 of the Constitution of India and is directed against the order of the income-tax department dated 10th May, 1972, passed under section 132 of the Income-tax Act, 1961, and rule 112(11) of the Income-tax Rules, 1962. When customs authorities are directed to return the amount seized by them, whether income-tax department can seize the same from the customs authorities

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• 1973 (11) TMI 1 - ALLAHABAD HIGH COURT
  

  U.P. State Warehousing Corporation has approached this court under article 226 of the Constitution, with a prayer that the notice of demand issued by the Income-tax Officer, requiring the petitioner to pay a sum as advance tax be quashed - petitioner alleges that in its assessments for the last several years it had been claiming exemption from income-tax in respect of its income from letting its warehouses, but this claim has been consistently rejected by the Income-tax Officer as well as the Appellate Assistant Commissioner and the matter is now pending in appeal before the Tribunal. - Petitioner prays that the question of law whether the petitioner is entitled to exemption under section 10(29) of the Income-tax Act, 1961, be decided this court

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