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Showing 61 to 80 of 105 Records

• 1971 (11) TMI 45 - ALLAHABAD HIGH COURT
  

  This special appeal is directed against an order of Manchanda J. by which he has reviewed his earlier order allowing Writ Petition filed by the appellant - writ petition was filed against proceedings for the recovery of arrears of income-tax and was based on the ground that the recovery proceedings were time-barred - In the review applications filed by the respondents, it was asserted that two very important and relevant documents had been suppressed by the appellant – On the ground that relevant documents had been suppressed as well as on the ground that, on the basis of these relevant documents, the recovery proceedings had been taken within time, Manchanda J. allowed the review applications and dismissed the writ petition - held that judge was justified in allowing the review petition and dismissing the writ petition

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• 1971 (11) TMI 44 - PUNJAB AND HARYANA HIGH COURT
  

  Retention of seized documents for more than 180 days - petition under articles 226 and 227 of the Constitution of India for the issuance of a writ in the nature of mandamus requiring the respondents to return the books seized - respondents is directed to return the account books and documents seized from the premises of the petitioners between the dates 7th June, 1963, to 11th June, 1963, within two months from today - Petition allowed

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• 1971 (11) TMI 43 - ANDHRA PRADESH HIGH COURT
  

  Estate Duty Act, 1953 - accountable person failed to disclose a primary and a material fact necessary for making the assessment. The Assistant Controller of Estate Duty had reason to believe that the property of the deceased chargeable to estate duty had escaped assessment, by reason of the assessee's failure to disclose the material facts. The Assistant Controller of Estate Duty had, therefore, jurisdiction to issue a notice for reopening the assessment under section 59(a) - It is neither further necessary nor within the province of this court to record a final decision about the failure of the accountable person to disclose fully and truly all material facts bearing on the assessment, and the consequent escapement of property from assessment to tax

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• 1971 (11) TMI 42 - ANDHRA PRADESH HIGH COURT
  

  Estate Duty Act, 1953 - The legal heir, i.e., the accountable person in this case, has not received compensation in her own individual right but has received the compensation in respect of the lands belonging to the deceased and in her capacity as the legal heir of the deceased, whose lands have been acquired. We, therefore, hold that the right to receive the compensation for the lands acquired by the Government was a valuable right which could be sold in open market. That is "property" which passed on the death of the deceased. Section 5 of the Estate Duty Act was, therefore, attracted and, in view of the large discrepancy between the award made by the Special Deputy Collector and the civil court, there was a mistake apparent from the record which the assessing officer had jurisdiction to rectify under section 61 of the Act. The impugned notice is, therefore, valid and legal

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• 1971 (11) TMI 41 - ALLAHABAD HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer was justified in not allowing renewal of registration of the firm for the assessment year 1963-64 - When the assessee has several business, if one is illegal, it would not make the constitution of the firm illegal - registration cannot be denied

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• 1971 (11) TMI 40 - CALCUTTA HIGH COURT
  

  This is an application challenging the notices under section 148 of the Income-tax Act, 1961, for the assessment years 1951-52 to 1962-63 and the notices dated 7th June, 1968, under section 142(1) of the said Act for the assessment years 1951-52 to 1962-63. The petitioner was served with the notices for the opening of certain assessment of a Hindu undivided family, Messrs. Pannalal Bajaj Shyam Sundar Bajaj - the notices served on the assessees did not state that they were being served in any particular capacity, therefore, the notices were liable to be quashed

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• 1971 (11) TMI 39 - ORISSA HIGH COURT
  

  Orissa Agricultural Income Tax Act, 1947 - Charitable Or Religious Trusts - section 8 does not contravene article 14 of the Constitution - even assuming that there is any discrimination, it is section 9 which will be hit by article 14 and not the impugned clause in section 8 which is of a general nature

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• 1971 (11) TMI 38 - ALLAHABAD HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, the depreciation allowance determined for the assessment years 1951-52 to 1954-55 should be set off against the sum of Rs. 6,982 assessed under section 41(2)

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• 1971 (11) TMI 37 - ALLAHABAD HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the gift made by Sri Phool Chand to his wife was invalid ? - If the answer to the above question is in the affirmative, whether the amount of interest credited to the account of the wife of Sri Phool Chand, a partner in the assessee-firm, was rightly includible in the income of the assessee under section 40(b) of the Income-tax Act, 1961

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• 1971 (11) TMI 36 - ALLAHABAD HIGH COURT
  

  Agreement for know-how, use of trade marks and advice - Whether, on the facts and circumstances of the case, the expenditure of Rs. 50,000 was a capital expenditure which could not be allowed as a deduction under section 10(2)(xv) of the Indian Income-tax Act, 1922

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• 1971 (11) TMI 35 - ALLAHABAD HIGH COURT
  

  Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the service of notice under section 22(2) of the Indian Income-tax Act, 1922, was invalid in law

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• 1971 (11) TMI 34 - RAJASTHAN HIGH COURT
  

  Estate Duty Act, 1953 - Whether, on the facts and in the circumstances of the case, the entire property held by the deceased was correctly included his estate as property passing or deemed to pass on his death for purposes of estate duty – question is answered in the negative in favour of the accountable persons and hold that only one-third of the family properties will be deemed to have passed on the death of Budhmal Dugar, deceased

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• 1971 (11) TMI 33 - ANDHRA PRADESH HIGH COURT
  

  Trust – bearing the name of a private person - - income from the trust properties While determining nature of the trust, its object has to be looked into - assessability to tax - trusts created wholly for religious and charitable purposes and that they, therefore, attract the provisions of section 4(3)(i) of the Income-tax Act of 1922 and section 11 of the Income-tax Act of 1961 and also section 5(1)(i) of the Wealth-tax Act of 1957

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• 1971 (11) TMI 32 - KERALA HIGH COURT
  

  Assessee-firm - registration under section 185 of the Income-tax Act, 1961 – held that there must be a specification of share of profits as well as losses in the partnership deed - Tribunal is not correct in law in holding that the assessee-firm is entitled to registration

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• 1971 (11) TMI 31 - KERALA HIGH COURT
  

  Gift Tax - properties of testator were assigned to his wife by will to go ultimately to sons and the will prohibited alienation of business by wife - Whether, under the will the assessee is an executrix by implication or by tenor of the will – Whether the transfer of the said stationery business by the assessee to Kuriappan amounts to a valid gift for the lifetime of the assessee - If the gift is valid for the lifetime of the assessee, what is the nature of the interest gifted and how is it to be valued – held that assessee has by the gift conveyed her life interest in the properties comprised in the gift and in favour of Kuriappan – held that that the donee has secured only the life interest of the assessee in the properties gifted and the life interest of the assessee in the properties in the gift deed has alone to be valued for assessment to gift-tax

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• 1971 (11) TMI 30 - KERALA HIGH COURT
  

  Inclusion in net wealth - assessee had not admitted that the income found to have accrued due to him during the relative accounting periods for the assessment years 1957-58, 1958-59 and 1959-60 existed with him on any date in part or as a whole as his asset. There is no presumption as we indicated earlier that the whole of the income or any part of it continued as an asset of the assessee. There was no material whatever to indicate that there were any assets other than those disclosed in existence on the valuation dates - additions are not justified

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• 1971 (11) TMI 29 - KARNATAKA HIGH COURT
  

  Mysore Agricultural Income Tax Act - failure to file Return - best judgment assessment - assessee does not file his return and does not avail of the opportunity to be heard - assessee had not raised any objection to the proposition notice, assessment was valid – held that, during pendency of application for cancellation of assessment, penalty for non-payment of tax could not be levied - order of penalty is invalid

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• 1971 (11) TMI 28 - ANDHRA PRADESH HIGH COURT
  

  Assessee is having shares in Factory which was being assessed to income-tax as an association of persons - whether loss from the factory can be set off against assessee’s other income - whether she is entitled to the set-off claimed by her- held, yes, because, Income-tax is a single tax on the total income and not a collection of distinct taxes on income under various heads

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• 1971 (11) TMI 27 - ANDHRA PRADESH HIGH COURT
  

  Whether the firm is entitled to continuation of registration - partnership continues after death of a partner - When a partner is replaced by another, as per the partnership deed without the firm being dissolved, there is a change in the constitution of the firm for the purpose of s. 184(7) of Income-tax Act, 1961 – therefore, question referred to us is answered in favour of the department and against the assessee

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• 1971 (11) TMI 26 - MADRAS HIGH COURT
  

  Madras Agricultural Income Tax Act - revision application before Commissioner -petitioner was within time in filing the revision before the Commissioner, he could agitate the subject-matter on which he failed to raise an issue before the first appellate or the second appellate authorities under the Act. The rule nisi is discharged. The petition is dismissed

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