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Income Tax - High Court - Case Laws

Showing 45841 to 45860 of 47289 Records

  • 1963 (7) TMI 95

    ... ...
    ... ... e was no dispute raised that the officer would have "reason to believe." In the result, therefore, we answer the question posed in the affirmative. The assessee shall pay the costs of the Commissioner. Question answered in the affirmative.


  • 1963 (7) TMI 91

    ... ...
    ... ... proved by the Income-tax Officer for the assessment years 1953-54, 1954-55 and 1955-56 under section 24(2)(iii) of the "Act". The assessee to pay the costs of the Revenue. Advocate's fee ₹ 250. Question answered in the negative.


  • 1963 (7) TMI 90

    ... ...
    ... ... in terms. We do not think we would be justified in referring to other decisions cited before us by learned counsel for the petitioner. In the result, the petition fails and is dismissed with costs. Counsel's fee ₹ 100. Petition dismissed.


  • 1963 (7) TMI 89

    ... ...
    ... ... under the Income-tax Act, in respect of reassessment proceedings which have yet to take place. For the reasons given above the petition is dismissed. In the circumstances of the case the parties are left to bear their own costs. Petition dismissed.


  • 1963 (7) TMI 88

    ... ...
    ... ... h of them. I think it is sufficient if costs are awarded in Writ Petition No. 191 of 1963 which is for certiorari and Writ Petition No. 206 of 1963 which is for prohibition. In each of these two petitions counsel’s fee is fixed at ₹ 250.


  • 1963 (7) TMI 87

    ... ...
    ... ... e to sustain the order under section 23A of the Income-tax Act. For the reasons stated above, in the result we answer the question referred to us in the negative. The department shall pay the costs of the assessee. Question answered in the negative.


  • 1963 (7) TMI 86

    ... ...
    ... ... should be reduced. We entirely agree with the learned counsel for the State that the order passed by the Tribunal is illegal, void and without jurisdiction. This petition is accordingly allowed. There will be no order as to costs. Petition allowed.


  • 1963 (7) TMI 85

    ... ...
    ... ... rthwith the books and documents seized on March 11, 1962. We assess the hearing fee at ₹ 200 in each case, but the costs will not be drawn up against the opposite parties Nos. 5 and 6 in Civil Rules Nos. 195 and 197 of 1962. Petitions allowed.


  • 1963 (7) TMI 84

    ... ...
    ... ... pinion is in favour of the assessee. In that view we have not thought it necessary to answer question No. 1. The revenue to pay the costs of this reference. Advocate's fee ₹ 100 (one set). Question No. 2 answered in favour of the assessee.


  • 1963 (7) TMI 83

    ... ...
    ... ... are of the opinion that the sum of ₹ 1,87,630 mentioned in the question referred to by its very nature is a taxable sum under the "Act". Assessee to pay the costs. Advocates' fee ₹ 250. Question answered in the affirmative.


  • 1963 (7) TMI 82

    ... ...
    ... ... ain from taking any steps pursuant to the orders of assessment passed on the society and from collecting any tax imposed on the society from the petitioners before me for the years up to 1957-58. There will be no order as to costs. Petition allowed.


  • 1963 (7) TMI 81

    ... ...
    ... ... that the decision of the Tribunal is correct. That being so, our answer to the question referred is in the affirmative and in favour of the revenue. The assessee to pay the costs. Advocate's fee ₹ 250. Question answered in the affirmative.


  • 1963 (7) TMI 80

    ... ...
    ... ... he signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (5) of section 66 of the Indian Income-tax Act, 1922. Questions Nos. 1, 3, 4 & 5 answered in the affirmative and question No. 2 in the negative.


  • 1963 (7) TMI 79

    ... ...
    ... ... swered as above. No costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (6) of section 60 of the Agricultural Income-tax Act, 1950.


  • 1963 (7) TMI 77

    ... ...
    ... ... he assessment order dated February 29, 1960, which was communicated to the assessee on April 4, 1960, is not barred by limitation under section 34(3) of the Indian Income-tax Act, 1922. The assessee to pay the costs. Advocate's fee ₹ 250.


  • 1963 (6) TMI 35

    ... ...
    ... ... h the questions referred to us should be answered in the negative and in favour of the assessee company, and we answer them accordingly. In all the circumstances of the case, however, we make no order as to costs. Questions answered in the negative.


  • 1963 (6) TMI 34

    ... ...
    ... ... all be as follows (1) The loss suffered by the assessee in transactions of hessian and B-Twills was a business loss on the ground that these were adventures in the nature of trade. (2) No. Each party will bear and pay its own costs of the reference.


  • 1963 (5) TMI 65

    ... ...
    ... ... This question is accordingly answered in this manner, viz., that the assessee is entitled to write off such proportionate amount as indicated above. In the circumstances of the case, there will be no order as to costs. Question answered accordingly.


  • 1963 (5) TMI 64

    ... ...
    ... ... they have done. The answer to the question referred to us shall, therefore, be in the affirmative. The applicant will pay to the respondent the costs of this application. Certified for counsel. SEN J.--I agree. Question answered in the affirmative.


  • 1963 (4) TMI 89

    ... ...
    ... ... estion that the petitioner is in any case a local authority but this contention was not persisted in. For the foregoing reasons, this petition fails and is hereby dismissed, but with no order as to costs. MEHAR SINGH J.--I agree. Petition dismissed.


 
 
 
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