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1964 (4) TMI 144
... ... ... ... ..... ed, Mr. P. R. Daga is only concerned. The claim in the plaint is only a money claim and not enforcement of the lien. Therefore the plaintiff's claim as against P. R. Daga also stands on the same footing. The cause of action arose either on the date of lien or at most when demand was made in respect of the lien on 20 March 1957 and 26, March 1957 according to the particulars supplied, by the plaintiff by its letter dated 22 November 1961. It is well settled that a party is bound by his particulars. Thus it appears that ....... + More
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1964 (4) TMI 143
... ... ... ... ..... nt to retain in possession any of the documents which notionally he would be deemed to have returned to the owner on the expiry of the four months and to have got fresh possession over those documents not by virtue of a search warrant but by virtue of an order of the Central Government under sub-s. (2) of s. 19. 26. We therefore hold that the Magistrate has no jurisdiction over the articles seized in execution of the search warrant issued under s. 19(3) of the Act and that he cannot permit the retention of such documents b....... + More
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1964 (4) TMI 142
... ... ... ... ..... eable expressions. In our opinion, therefore, the posting of these drafts in payment of the bills by the Government of India cannot be said to be by post either on the express or implied request of the assessee. The post office, therefore, was not an agent of the assessee in receiving the payment. It is not in dispute that if the post office is not an agent of the assessee, then the payment has been received by the assessee in Ujjain, a place outside the taxable territories. The profits included in these sale proceeds fall....... + More
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1964 (4) TMI 141
... ... ... ... ..... pinion about the merits of that controversy. No serious argument was advances with regard to the findings of the learned Subordinate Judge on the other issues, by learned counsel on either side. Even otherwise we are satisfied that the view taken by the learned Subordinate Judge on those issues are correct. (22) In the result, we confirm the judgment and decree of the learned Subordinate Judge and dismiss the appeal. We are of the clear opinion that this appeal is a frivolous one and the first defendant, out of spite and v....... + More
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1964 (4) TMI 140
... ... ... ... ..... his argument. No doubt the complaint on which the cognizance had been taken is not happily worded, but it has been signed by the Executive Officer Municipal Board and it mentions the accusation against the respondent to the effect that he had constructed a khokha without the permission of the Municipal Board on its land. Schedule II to the U. P. Municipalities Act which deals with the scheduled powers of an Executive Officer read with Section 60 of the Act makes it clear that it is within the competence of the Executive Of....... + More
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1964 (4) TMI 139
... ... ... ... ..... is witness was not speaking the truth when he changed his version during the time of cross-examination. It was no doubt then open to the defendant's counsel to treat him as a hostile witness and cross-examine him. Probably he did not want to do so as it will be dangerous experiment with such a witness. We are of opinion that no inference against the due execution of the will can be drawn from the fact that this witness did not support the will. Although there are certain infirmative circumstances like the letter to the....... + More
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1964 (4) TMI 138
... ... ... ... ..... its present form, as amended in the year 1948, in so far as it enables the dismissal of an appeal before the Income-tax Appellate Tribunal for default of appearance of the appellant, will, therefore, be ultra vires, as being in conflict with the provisions of section 33(4) of the Act. We may also point out that if the Appellate Tribunal should have a power of dismissing an appeal for default of appearance of a party, such power can only be given by the legislature itself; it cannot be done by a mere rule promulgated under ....... + More
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1964 (4) TMI 137
... ... ... ... ..... tween the appellant and M/s. Hindustan Steel Ltd. is a question incidental to the industrial dispute which has been referred under s. 10(1)(d). This dispute is a substantial dispute between the appellant and M/s. Hindustan Steel Ltd. and cannot be regarded as incidental in any sense, and so, we think that even this ground is not sufficient to justify the contention that M/s. Hindustan Steel Ltd. is a necessary party which can be added and summoned under the implied powers of the Tribunal under s. 18(3)(b). 20. The results ....... + More
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1964 (4) TMI 136
... ... ... ... ..... his duty and detain the letter instead of sending it by the next mail in the ordinary course of his duties. His act, therefore, in detaining the letter, amounted to his detaining it wilfully. 42. The failure of the prosecution to establish successfully that he himself opened the letter, tempered with its contents and removed the half currency note, facts which have been proved to have been committed by someone, does not mean that his detaining the letter was not on purpose. 43. A person may do an act with a certain purpose....... + More
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1964 (4) TMI 135
... ... ... ... ..... es not arise out of the order of the Tribunal; and, secondly, as the Income-tax Officer has, in paragraph 10 of his order dated March 7, 1955, held that the motive in selling shares and transferring the managing agency was to make a profit and that this motive had existed all along while the shares were being acquired. Mr. Palkhivala says that the Tribunal is wrong in saying that the question whether the shares were acquired by the assessee-company to support the managing agency does not arise on its order. The assessee ha....... + More
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1964 (4) TMI 134
... ... ... ... ..... the imposition of penalty under section 28(1)(c). Here the finding given by the Income-tax Officer was that the explanation offered by the assessee was deliberately false. This court has held in Lal Chand Gopal Das v. Commissioner of Income-tax 1963 48 ITR 324 that If a receipt is income but is disguised in the accounts or in the return as a non-assessable receipt, it is clearly a case of concealment of the particulars or of furnishing inaccurate particulars of income and a penalty under section 28(1)(c) can be imposed on ....... + More
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1964 (4) TMI 133
... ... ... ... ..... t the factory was agreeable to increase the wages of the workers from, ₹ 1/14/ - to ₹ 2/- per thousand bidis. In the other case also a similar letter was addressed showing that whenever there was increase or decrease in wages of the workers who, work under the so-called independent contractors the real decision was taken by the appellants. This conduct on the part of the appellants is clearly inconsistent with their plea that the workers are not their employees and there is no privity between them and the said ....... + More
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1964 (4) TMI 132
... ... ... ... ..... I.T.R. 7 rested. There are also the decisions in Jummarlal Surajkaran v. Commissioner of Income-tax 1963 47 I.T.R. 809, Sree Hanuman Investment Company v. Commissioner of Income-tax 1963 48 I.T.R. 915 and recently in Joseph John v. Commissioner of Income-tax 1964 51 I.T.R. 322. In all these cases the learned judges largely relied upon the considerations which prevailed in Keshavlal Premchand's case 1957 31 I.T.R. 7. In our judgment, for the purpose of computing the profits and gains from business under section 10, the ....... + More
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1964 (4) TMI 131
... ... ... ... ..... Bench of the Calcutta High Court in Kalipada Maity v. Sukumai Bose AIR1962Cal639 . Kunhamed Kutti J while referring the present case for consideration by this Bench has expressed that he found himself more in agreement with the view taken in the two cases cited above, than with the one that found acceptance with Kailasam J. We share that opinion. In our view, the words any person appearing before it as a witness employed in Section 479A are not words of article but are only intended to convey the idea of a witness physical....... + More
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1964 (4) TMI 130
... ... ... ... ..... association of persons. But strangely enough, while referring to the demand notice served on Kalyanasundara Nadar, it described him as one of the partners. We are unable to see how the Tribunal without arriving at a finding on the two questions namely, (1) whether the partnership between Thiagaraja Pillai and Kalyanasundara Nadar was legal, and (ii) if not, whether Kalyanasundara Nadar was recognised as the principal office of the association of persons, can sustain the rejection of Thiagaraja Pillai's application unde....... + More
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1964 (4) TMI 129
... ... ... ... ..... n that case does not lay down the proposition that a partner in an unregistered partnership in his individual assessment cannot adjust the share of the losses suffered by him in the unregistered partnership, which has not been assessee, in computing his profits and gains from business. That question, as we see from the last observations referred to above, was not decided by their Lordships in that case. 22. Mr. Joshi, therefore, cannot press into service the said decision of the Supreme Court in Commissioner of Income Tax ....... + More
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1964 (4) TMI 128
... ... ... ... ..... n we fail to see how the rate of exchange in the year 1945 would be relevant for this purpose when the finding of the Tribunal clearly is that the loss occurred to the assessee in the accounting year relevant to the assessment year 1942-43. In making an assessment, the income-tax authorities have to consider the position as it emerges at the end of the accounting year. It is not in dispute that the equivalent in the Indian currency according to the rate of exchange prevailing in the accounting year of the loss of 1,79,311 ....... + More
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1964 (4) TMI 127
... ... ... ... ..... g to the coffee delivered to the Coffee Board in the years 1955-56 and 1956-57. The respondent has included that amount in his order and taxed the same. In this writ petition, the correctness of that inclusion is challenged. For the reasons mentioned above, that amount should not have been taken into consideration in ascertaining the tax liability of the petitioner. The other contentions raised in the petition were not urged at the time of the hearing. Therefore it is not necessary to refer to them. In the result, we issue....... + More
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1964 (4) TMI 126
... ... ... ... ..... , which was held by the Supreme Court as discriminatory under article 14 of the Constitution, provided for a different treatment involving different consequences to some of the persons who belonged to the same class to which the provision of section 34 of the Income-tax Act applied. The same was also the ratio of the decision in the other case, viz., M. Ct. Muthiah v. Commissioner of Income-tax 1956 29 I.T.R. 390 ; 1955 2 S.C.R. 1247. As we have already pointed out, in the present case before us, the provision being applic....... + More
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1964 (4) TMI 125
... ... ... ... ..... arned Counsel for the appellant. The decision of the High Court that the proviso is bad is therefore, set aside and the question is left open for decision if and when it becomes really necessary to do so. In view of our decision that the High Court erred in thinking that s. 31 of the C. P. and Berar Industrial Disputes Settlement Act had to be applied the High Court s order quashing the abolition of posts and the notices of termination cannot be sustained. We accordingly allow the appeal, set aside the order of the High Co....... + More