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Showing 121 to 140 of 941 Records

• 1970 (11) TMI 41 - HIGH COURT OF KERALA AT ERNAKULAM
  

  Penalty and confiscation

  
  
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  ... ... ..... h material can reasonably give rise to an inference that there has been substitution. The provisions in the Central Excise Rules enabling penalty being imposed and confiscation being ordered are in the nature of penal provisions and the authorities exercising those powers enabling them to impose the penalties must have uncontrovertible material before them to show that the ingredients of those rules are made out. I also think that the burden of establishing these ingredients is on the department and that no assumption can be made. Similar cases have come up before this Court and the same view has been taken. I may refer to an order of reference to a Division Bench in C.P. Nos. 2566, 2577, 2813 and 2891 of 1962 as well as the decision of the Division Bench in those cases. 4. In the light of the above, I set aside Exts. P9 and P12 orders and allow this petition. The fine of Rs. 50/- paid by the petitioner will be refunded to the petitioner. I make no direction regarding costs.

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• 1970 (11) TMI 40 - KERALA HIGH COURT
  

  This relates to the question of imposition of penalty arising from the assessment that has been made for the year 1958-59 on the deceased assessee - applicability of Explanation to section 271(1)(c) to the assessment year 1958-59 - In case of penalty for concealment, the provision at the time the concealment took place must be applied

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• 1970 (11) TMI 39 - MADHYA PRADESH HIGH COURT
  

  " Whether, on the facts and in the circumstances of the case, the assessee-firm was an illegal firm not entitled to registration? "

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• 1970 (11) TMI 38 - PUNJAB AND HARYANA HIGH COURT
  

  Whether Tribunal was right in law in entertaining the new contention raised on behalf of the assessee that past intangible additions made in the assessee's case explained the discrepancy in the capital figure - Whether Tribunal was right in law in holding that past intangible additions made in the case of an assessee should be taken into account in considering the unexplained investment made by it - When additions have been made in earlier assessment years towards income from undisclosed sources, the assessee can take advantage of the past intangible additions to explain the source of the alleged undisclosed income – therefore both questions are answered in affirmitive

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• 1970 (11) TMI 37 - PUNJAB AND HARYANA HIGH COURT
  

  Whether Tribunal was right in law in holding that section 24(1) of the Income-tax Act, 1922, did not apply to the assessee's case and that the assessee-family was entitled to set off its share of loss in the unregistered firm against its other business income under section 10 – question is answered in the affirmative, that is, in favour of the assessee and against the department

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• 1970 (11) TMI 36 - PUNJAB AND HARYANA HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, it was necessary that the factory should have been used by the assessee during the previous year for the surplus of Rs. 10,16,443 being assessed under section 10(2)(vii) -In fact, this is the consistent view that the Supreme Court has taken right from Liquidators of Pursa Ltd. v. Commissioner of Income-tax, and we see no reason to take a different view of the matter. In our opinion, thisquestion stands completely concluded by the aforesaid decision in favor of assessee.

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• 1970 (11) TMI 35 - ANDHRA PRADESH HIGH COURT
  

  Expenditure Tax Act, 1957 – amount incurred by chairman of a political party has been claimed as exempt as these are donations within meaning of section 5(j) – claim is accepted – further expenditure in connection with the purpose of the political party and payments to office bearers and members can be claimed for exemption u/s 5(a), as they were incurred wholly and exclusively for the purpose of occupation

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• 1970 (11) TMI 34 - ANDHRA PRADESH HIGH COURT
  

  Recovery of money due under a simple mortgage bond – mortgagors fell into arrears of income-tax and hence house was sold in public auction at a revenue sale held in pursuance of a letter of request issued by the income-tax authorities under the provisions of the Madras Revenue Recovery Act - whether the mortgagee is entitled to recover the amount due under the mortgage - whether the purchaser at revenue sale gifts the property free from all encumbrances

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• 1970 (11) TMI 33 - ANDHRA PRADESH HIGH COURT
  

  Whether Appellate Assistant Commissioner was right in sustaining the addition, even though he came to the conclusion that there had been no inflation in the purchase price, indulged in by the assessee – power of AAC u/s 31 are not confined to the subject-matter of the appeal but extends to the subject-matter of the assessment – therefore, addition made by ITO on certain grounds, can be sustained by AAC on a different ground

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• 1970 (11) TMI 32 - BOMBAY HIGH COURT
  

  Whether the order passed by Tribunal dismissing the petitioner's appeal for default of his appearance is without jurisdiction and, therefore, a nullity or the said order is merely an erroneous or illegal order with jurisdiction

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• 1970 (11) TMI 31 - ANDHRA PRADESH HIGH COURT
  

  Cash credits - whether the cash credits can be treated as suppressed business income or income from other sources - revenue is entitled to include the cash credits as income from undisclosed sources

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• 1970 (11) TMI 30 - PUNJAB AND HARYANA HIGH COURT
  

  Copy of entries from the accounts of another firm supplied by the sales tax department to the Income-tax Officer and ITO made assessment on unproved copy of accounts obtained from Sales tax authorities - assessee denies the entries in the copy - such copy of entires could not be relied upon by ITO for imposing extra burden of income-tax on the assessee

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• 1970 (11) TMI 29 - KERALA HIGH COURT
  

  Trust - Whether,the objects of the Arya Vaidya Sala constitute a charitable purpose within the meaning of section 2(1) of the Income-tax Act, 1961 - Whether,the assessee is entitled to exemption on the 25% of the profits devoted to the development of Arya Vaidya Sala

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• 1970 (11) TMI 28 - PUNJAB AND HARYANA HIGH COURT
  

  Income accruing in Indian States - method of calculation of super-tax - whether the method of computation adopted by the Tribunal is correct or the one adopted by the assessee is correct - held that effect of section 17(3) is to be given after proportionately increasing the super-tax under section 17(4)(a) of the Income-tax Act, 1922

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• 1970 (11) TMI 27 - ALLAHABAD HIGH COURT
  

  Partition of HUF - whether actual division of property is necessary - whether assets acquired on partition can be treated as that of family

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• 1970 (11) TMI 26 - ANDHRA PRADESH HIGH COURT
  

  Revenue challenging the maintainability of this application on the ground that no reference application under section 66 was filed by the petitioner before the Tribunal - revenue's contention that this application by the assessee under section 66(2) of the Act without preferring an application under section 66(1) and obtaining a refusal thereon, is not maintainable, is acceptable

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• 1970 (11) TMI 25 - PUNJAB AND HARYANA HIGH COURT
  

  Smuggling business - Whether loss arising from the confiscation of the currency notes was an allowable deduction under section 10(1) of the Income-tax Act, 1922

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• 1970 (11) TMI 24 - PUNJAB AND HARYANA HIGH COURT
  

  Amount given as fees to advocate for conducting writ petition - held that such expenditure is allowable expenditure as it was incurred wholly for business - further amount spend for replacement of petrol engines by diesel engines in buses is also held as revenue expenditure

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• 1970 (11) TMI 23 - GUJARAT HIGH COURT
  

  Draft of the statement of case indicating questions to be referred, placed before parties for their suggestion, by tribunal - held that it does not amount to final decision on question to be referred - whether application can be made to High Court to direct reference of further questions before reference is filed in court - No

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• 1970 (11) TMI 22 - ALLAHABAD HIGH COURT
  

  Petition dismissed on groud of irregularities in presentation of petition - - whether such petition can be alllowed on review - since review was not due to any error apparent, review is not permitted

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