Sheoduttrai Pannalal vs Commissioner Of Income-Tax, C. P. ...
Judges:
30 September, 1940·"Provided that no appeal shall lie in respect of an assessment made under sub-section (4) of Section 23, or under that sub-section read with Section 27." At pages 600 and 601 the learned Chief Justice observes :- "The reason for enacting this proviso is obvious. The law punishes a person who does no...
High Court Of Judicature at Allahabad
Messrs. Mohammad Ayub Mohammad ... vs Re.
Judges:
30 September, 1940·Rs. Mohammad Ayub ... 3,040 Mst. Zinat Bibi ... Mst. Sayeeda Khatun ... The Income-tax Officer also found a sum of Rs. 3,312 credited in the personal accounts of the three partners as under : Rs. Mohammad Ayub ... 3,100 Mst. Zinat Bibi ... Mst. Sayeeda Khatun ... The assessee was then required under...
High Court Of Judicature at Allahabad
Sheoduttrai Pannalal vs Commissioner Of Income-Tax, ...
Judges:
30 September, 1940·6. In In re Pallu Mall Bhola Nath (33) 20 AIR 1933 All 541 a similar view was expressed by a Bench of this Court. At p. 542 Niamatullah J., observes: ....I think the Assistant Commissioner was right in so far examining the case as to satisfy himself whether the appeal before him was competent. Witho...
High Court Of Judicature at Allahabad
Hoti Lal vs Chatura Prasad And Ors.
Judges:
27 September, 1940·16. To the same effect is the decision of the Lower Burma Chief Court in Toola Ram v. Abdul Gafur ('14) 1 A.I.R. 1914 L.B. 191. It was held in that case that Section 73 of the Cqde cannot be invoked unless the judgment-debtor occupies the same character in each decree. The case is an authority for t...
High Court Of Judicature at Allahabad
Hulasilal Ramdayal, vs Re.
Judges:
26 September, 1940·"Whether the business at Halsey Road which was admittedly discontinued prior to the year under question was a branch business of the Collector ganj shop, as is alleged by the assessee, or was a distinct business independent of any other shop". The year under question obviously referred to, as is cle...
High Court Of Judicature at Allahabad
Gopaldas Purshottam Dass vs Re.
Judges:
24 September, 1940·The fresh facts which it necessary to mention in connection with the present application are that after the Income-tax Officer had made an assessment in connection with the income of the present assessee under Section 23(4) he issued a notice to the assessee calling upon him to show cause why a pena...
High Court Of Judicature at Allahabad
Gopal Das Parshottam Dass vs Commissioner Of Income-Tax
Judges:
24 September, 1940·In the circumstances I am convinced that the hathbahis in question do not reflect the real state of affairs and have been prepared specially for income-tax purposes to help the assessee out of an unenviable situation. That apart from the Benarsi cloth business the assessee keeps some subsidiary acco...
High Court Of Judicature at Allahabad
Ganeshi Lal Chhappan Lal vs Commissioner Of Income-Tax C. P. & ...
Judges:
24 September, 1940·We shall first consider whether the proviso to Section 13 of the Act was in the circumstances applicable. Learned counsel for the assessee contends that the Income-tax Officer erred in expressing the opinion that the profits of the firm were not deducible from its books; he says that if that officer...
High Court Of Judicature at Allahabad
Ganeshilal Chhappan Lal vs Commissioner Of Income-Tax
Judges:
24 September, 1940·The real point arising in this case, therefore, is whether the method of accounting employed in respect of the transactions in gold is such that the income, profits and gains can properly be deduced therefrom. As to this point, I respectfully submit that the words of the section itself show that it ...
High Court Of Judicature at Allahabad
Indian National Tannery vs Re.
Judges:
24 September, 1940·(1) Mazhar Ali Mohammad Unas Rs. 7,168,12 (2) Mohammad Saghir " 7,726,12 (3) Mohammad Ayub Mohammad Jamil " 14,738,09 (4) Nazul Islam " 48,326,09 (5) Abdullah & Son " 24,043,05 (6) Mohammad Ahmad Abdul Jalil " 3,038,09 (7) Wali Mohammad Hafiz Mohammad " 2,930,00 (8) Mohammad Ayub " 7,799,03 Total .....
High Court Of Judicature at Allahabad
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