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1956 (10) TMI 44
... ... ... ... ..... he Election Tribunal on this point. It is not necessary for us to decide the question as to the effect of Section 72 of the Amending Act. 16. Nor is it necessary for us to discuss the effect of Section 84 of the Amending Act which excludes the application of the Amending Act to pending elections and pending election petitions, save as otherwise provided in that Act. 17. Writ App. No. 19 of 1956 must be, and is hereby, dismissed on the ground that the appellant sought for a writ of prohibition to which he will not be entitl....... + More
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1956 (10) TMI 43
... ... ... ... ..... #39;s contract related to the single trans-action in Madhya Bharat and he cannot for that reason be said to be a 'dealer' within the meaning of that term. 126. The word 'business' is not a word of art and it cannot be said that where there is single contract which runs into thousands or more and extends over a period of several years does not involve carrying on business. Each case will depend on its own facts and in the present case we are not persuaded to hold that the Petitioner is not a dealer. No case ....... + More
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1956 (10) TMI 42
... ... ... ... ..... workmen who have lost their jobs would in any even get compensation. If it was not bona fide or not justified, it may be that the measure of compensation would be larger then if it was otherwise . 22. For the reasons given above, we cannot assent to these observations. It should be mentioned that in Messrs Benett Coleman and Company Ltd. v. Their Employees (supra), there was no closure of business, but winding up of the Calcutta unit by a newspaper publishing company which had its headquarters at Bombay. We must accordingl....... + More
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1956 (10) TMI 41
... ... ... ... ..... the Appellate Assistant Commissioner can entertain the appeal in which the question of the power of the Income-tax Officer to impose a penalty could be challenged and any decision given by him could not be said to be without jurisdiction, and that order of the Income-tax Officer can be set aside by the Appellate Tribunal. While answering the questions referred to us by the Tribunal as aforesaid, we direct the Income-tax Appellate Tribunal at Bombay under article 227 to pass necessary orders to the Income-tax Officer settin....... + More
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1956 (10) TMI 40
... ... ... ... ..... in partnership with two other persons. The assessee was the capitalist partner while the other two were the working partners in charge of the management of the business. During the account year relevant to the assessment year the Rangoon business sustained a loss of ₹ 43,969. In the books maintained by the assessee at Madras this sum was adjusted, and in the return filed by the assessee he claimed that this loss from the Rangoon firm should be allowed as a set-off. The Income-tax Authorities negatived the claim relyi....... + More
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1956 (10) TMI 39
... ... ... ... ..... uiry by the Labour Minister, as a result of which he recommended the reinstatement of seven out of the fourteen who had been dismissed, leaving the order in operation as regards the other seven, of whom Joydeb Banerjee was one. In the face of these facts, it is idle for him to contend that he had been dismissed without hearing or enquiry. The order of the Appellate Tribunal awarding compensation to him should be set aside. In the result, Civil Appeal No. 325 of 1955 is allowed, the order of the Appellate Tribunal set aside....... + More
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1956 (10) TMI 38
... ... ... ... ..... the purposes of any business, profession or vocation carried on by him the profits of which are assessable to tax subject to the following allowances, namely ..... On the avoidance of the trust deeds the title of the family revived and it had to be treated as the owner all along. No doubt the trustee might as a fact have been in reception of the rents and profits from these houses during the intermediate time when the deeds were thought to be operative but it is not the receipt of the rent that is the criterion for tax und....... + More
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1956 (10) TMI 37
... ... ... ... ..... anding. He admitted that he knew nothing about the rights of the Jagirdar and the landlords inter se with regard to the lands in dispute. It is obvious that such evidence does not prove the case of the appellant. Had the Raja been in possession of the pine trees for such a long time as he now claims, one would expect him to produce some documents showing his income, etc. from the trees. No such documents were produced. For these reasons, we hold that the appellant has failed to establish his claim to the pine trees, and th....... + More
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1956 (10) TMI 36
... ... ... ... ..... espect to the learned Judges, we are not quite sure whether the principle laid down in Commissioner of Income-tax v. H. Hirjee 1953 23 I.T.R. 427 was correctly applied. But it is not necessary for us to express any final opinion on that to dispose of the assessee's claim before us. In our opinion the expenditure of ₹ 2,324-14-0 incurred in O.S. No. 80 of 1946 to maintain the assessee's claim of title to the fourteen buses and their route rights is allowable under section 10(2)(xv) of the Act. Our answer to th....... + More
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1956 (10) TMI 35
... ... ... ... ..... le was founded for the benefit of the members of the family. At the trial, while the witnesses for the plaintiff deposed that the temple was built with the object of providing a place of worship for all the Hindus, the witnesses examined by the defendants merely deposed that Sheo Ghulam built the Thakurdwara for his own use and for his puja only . The view of the lower court that the temple must be taken to have been dedicated to the members of the family goes beyond the pleading, and is not supported by the evidence in th....... + More
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1956 (10) TMI 34
... ... ... ... ..... ilding. The cylinder of the machine and the flooring of the building had worn out by use and needed replacement in the ordinary course. The question of the amount of expenditure does not count in such cases, for that does not change the nature of the expenditure. In Commissioner of Income-tax v. S.B. Ranjit Singh( 1955 28 I.T.R. 14) it was held that a sum can be allowed as the cost of repairs even though the expenditure in a particular year is heavy on account of the fact that it is undertaken to remedy the effect of sever....... + More
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1956 (10) TMI 33
... ... ... ... ..... ssed by the assessee or a parent of his for not less than seven years before the date on which the sale took place. On the facts as stated before the Tribunal, it was right in holding that the houses belonged to a firm which, for purposes of taxation, is a separate entity from the partners constituting it. No case of co-ownership as now sought to be raised was then made out. Nor was it then contended that the profits or gains under the head Capital gains were mostly made in the Nizam State. The question about the vires of ....... + More
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1956 (10) TMI 32
... ... ... ... ..... uently reversed by the Supreme Court. The Supreme Court decision was on other grounds however and did not deal with the point relating to section 16-A. But I respectfully agree with the earlier Bench decision and in fact the conflict of these Bench decisions is now the subject of a reference to a Full Bench made by me. 17 . This section 16-A has to be read along with section 18-A of the Act. The result is section 16-A bars a deference while section 18-A bars the institution of proceeding itself at the instance of the asses....... + More
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1956 (10) TMI 31
Whether Shri 'M' intimated Attar Singh about the withdrawal of the unspent balance of printing charges? Whether Shri 'M' intimated Attar Singh that any fee remained due and made any demand in that behalf? Whether Shri 'M' was justified in retaining the amount towards fees without lodging a bill for taxation against his client? Whether, for withdrawing the unspent balance from the Punjab High Court, Shri 'M' had the requisite authority? Whether on these facts Shri 'M' is guilty of professional misconduct? Held that:- Appeal dismissed. Shri 'M' ....... + More
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1956 (10) TMI 30
... ... ... ... ..... enactment only validated assessments already made and did not enable proceedings to be taken with a view to an assessment in future and that, as, in the present case, the petitioners had not even submitted their returns, the respondent had no jurisdiction to call for the returns or to proceed to assess the petitioners. This contention was urged before us in Mettur Industries Ltd. v. State of Madras(1953) North Ireland Reports 79., where we expressly repelled this argument. We do not consider it necessary to repeat our reas....... + More
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1956 (10) TMI 29
... ... ... ... ..... ies Act. The Madras High Court held that such sales could not be regarded as sales effected in the course of business and amenable to the levy of sales tax. We respectfully agree with the view. We may also add that in the second of the cases mentioned above, the Madras High Court held that the High Court had ample jurisdiction to grant relief to the petitioner by the issue of a writ though the petitioner in that case had not exhausted his remedy under the Madras General Sales Tax Act. In the case on hand it will be remembe....... + More
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1956 (10) TMI 28
... ... ... ... ..... both. Therefore, although the rules providing a second appeal were made only subsequent to the filing of the returns, they could be read along with the provisions of the old section. The assessee was therefore entitled to prefer a second appeal before the Commissioner and contend that he was not bound to deposit the tax assessed on him except the amount which was admitted to be due by him. 4.. For the reasons given above, I hold that the applicant is not liable to deposit Rs. 8,636-15-0 and the order of the Commissioner pa....... + More
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1956 (10) TMI 27
... ... ... ... ..... r party money Which is not due by contract or otherwise, that money must be repaid. Moreover, if the argument based on inconsistency with section 21 were valid, a similar argument based on inconsistency with section 22 would be valid and would lead to the conclusion that section 72 does not even apply to mistake of fact. For these reasons I hold that the order of the Sales Tax Officer dated the 10th of September, 1950, should be set aside and that the matter should go back to the Sales Tax Officer who should make re- asses....... + More
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1956 (10) TMI 26
... ... ... ... ..... ition of tax upon the petitioner was illegal and whether there is a duty cast upon the respondents to refund the amount of tax illegally realised. I have already given reasons for reaching the conclusion that the Sales Tax Authorities were legally entitled to realise sales tax with regard to the second category of (1) 1953 4 S.T.C. 133 1953 S.C.R. 1069. transactions. It follows, therefore, that the petitioner is not entitled to a writ of mandamus compelling the respondents to refund the amount of tax realised with regard t....... + More
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1956 (10) TMI 25
Winding up – Exercise and control of liquidator’s powers ... ... ... ... ..... equent offer of a higher bid should not be a ground for refusing confirmation of the sale provided the price was adequate. In the present case I feel that I should only be justified in setting aside my own order confirming the sale if any fraud were proved, but such is not the case, since it was both mentioned by the official liquidator in his written report, and also told to me orally at the time when I passed the order, that the four joint bidders had been making ....... + More