Gopaldas Parshottamdas vs Commissioner Of Income-Tax, C. P. ...
Judges:
23 September, 1940·He was thus of the opinion that the notices issued under Section 22(4) were not complied with and therefore Section 23(4) came into play. Under that provision he therefore made an assessment to the best of his judgment. This was on February 22, 1938. There was an appeal against the order of the Inco...
High Court Of Judicature at Allahabad
Yaqub Masih vs Christina Masih And Anr.
Judges:
20 September, 1940·1. This is an application by a wife who is respondent to a petition for a decree for dissolution of marriage. She claims that her husband should deposit Rs. 300 to cover her costs and expenses. Learned Counsel for the petitioner has raised the point that a wife in India is not entitled to claim her ...
High Court Of Judicature at Allahabad
Kanhaiya Lal Goenka vs Commissioner Of Income-Tax
Judges:
19 September, 1940·3. It appears that the assessee is a partner in the registered firm of Sadhuram Tularam of Calcutta and the other two partners of the said firm are Gouri Shanker and Munna Lal. These three partners have invested large sums of money in the said firm and under the terms of partnership (this is what we...
High Court Of Judicature at Allahabad
Seth Kanhaiya Lal Goenka, vs Re.
Judges:
18 September, 1940·There was then, as is usual in cases of this kind, application to the Commissioner under Section 33 of the Act and an application requesting the Commissioner to state a case under Section 66(2) of the Act. The learned Commissioner refused to give any relief under Section 33 of the Act and has referr...
High Court Of Judicature at Allahabad
Kanhaiya Lal Goenka vs Commissioner Of Income-Tax
Judges:
18 September, 1940·3. The Income-tax Officer of Meerut then became apprised of the correct situation and proceeded with the assessment of 1934-35. The assessee continued to object to the jurisdiction of the Meerut Income-tax Officer, but the assessment for 1934-35 was completed on 23rd June 1937. There was an appeal t...
High Court Of Judicature at Allahabad
Rai Saheb Ram Dayal Agarwala In Re. vs Unknown
Judges:
16 September, 1940·JUDGMENT This is an application under Section 66 (3) of the Income-tax in which the applicant requests this Court to direct the Commissioner of Income-tax to state a case. There is no copy before us of the assessment order of the Income-tax Officer or of the appellate order of the Assistant Commissi...
High Court Of Judicature at Allahabad
Saghir Hassan vs Tayab Hasan
Judges:
16 September, 1940·1. This is a plaintiff's appeal arising out of a suit for mesne profits. The respondent executed a mortgage by conditional sale in favour of the appellant. For reasons which are not disclosed possession of the property mortgaged was not given to the appellant. The appellant after the expiry of five ...
High Court Of Judicature at Allahabad
Ganga Prasad vs Commissioner Of Income-Tax, U.P.
Judges:
16 September, 1940·We have thus before us an application under Section 66(3) of the Act, and the question which we have got to decide is whether the Commissioners decision that no question of law arose in the case was correct or not. After having gone through the various orders of the Income-tax authorities and after ...
High Court Of Judicature at Allahabad
B P Halder And Sons In Re. vs Unknown
Judges:
16 September, 1940·JUDGMENT. In view of the decision of their Lordships of the Privy Council in Commissioner of Income-tax, Bengal v. Mahaliram Ramjidas, VIII Income-tax Reports, p. 442, it is conceded by learned counsel for the applicant that the question of law involved in this reference must be answered against the...
High Court Of Judicature at Allahabad
Rai Bahadur Seth Ganga Sagar vs Reoti Prasad And Ors.
Judges:
16 September, 1940·3. The learned Civil Judge held that out of the sum of Rs. 37,000 an amount of Rs. 34,715-0-6 was proved to have been borrowed for the payment of antecedent debts due from Reoti Prasad, and that the balance of the amount, viz. a sum of Rupees 2284-15-6, was not proved to have been borrowed for legal...
High Court Of Judicature at Allahabad
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