Income-Tax Commissioner vs Rev J C Manry.
Judges:
24 February, 1942·"It will be observed that the allowance commences from the first day of the month in which the child is born and it is obvious that it is the parent to whom the allowance is payable." Further on he says : "The childrens allowances become payable only by reason of the employment of the parent mission...
High Court Of Judicature at Allahabad
Pandit Gaya Prasad Tewari vs Commissioner Of Income-Tax C. P & ...
Judges:
24 February, 1942·Two houses at Cawnpore appeared to have been transferred by purchase from a third party to the wife by an instrument of transfer dated the 27th Februaray 1922. It has been found fas fact that, although the transfer of fthese houses was to the wife, the purchase price was paid by the assessee. Betwee...
High Court Of Judicature at Allahabad
Lala Ganesh Prasad, In Re. vs Unknown
Judges:
24 February, 1942·The learned Commissioner says : "Section 66 (2) contains no saving clause and gives neither the Commissioner nor the High court any power to condone delay if the assessee does not present his application within the time prescribed." This view is right. There is Section 66 (7-A) of the Act which says...
High Court Of Judicature at Allahabad
Bisheshwar Nath And Co In Re. vs Unknown
Judges:
18 February, 1942·Mr. Gopi Nath Kunzru informs us that he has no instructions from his client. We have, however, heard the learned Advocate-General and have carefully examined the statement of the case which has been presented to us by the Commissioner of Income-tax. Although we have not had the benefit of any argume...
High Court Of Judicature at Allahabad
Mohanlal vs Shyamlal.
Judges:
18 February, 1942·The pre-requisites of a successful application under Section 26-A are the existence of a firm and an instrument of partnership. The firm further must have been constituted under an instrument of partnership. The Income-tax Officer on the 21st of September 1938 rejected the petition holding that ther...
High Court Of Judicature at Allahabad
Syed Mohammad Isa And Another vs Commissioner Of Income-Tax.
Judges:
17 February, 1942·Another decision relied upon by the Advocate-General is Commissioner of Income-tax, Central and United Provinces v. Rani Sultanate Begam (1933) 9 Luck. 115; 1 I. T. R. 379. In that case a maintenance allowance had provided for a widow by will our of her husbands estate but it is not clear whether it...
High Court Of Judicature at Allahabad
Pandit Pyare Lal Shukla vs Commissioner Of Income-Tax, U.P. ...
Judges:
17 February, 1942·There was an appeal to the Commissioner because the Assistant Commissioner had enhanced the assessment, and the Commissioner was of the opinion that the proper method to apply in a case of this kind was to make enquiries from the neighbouring districts and to find out what profit other persons deali...
High Court Of Judicature at Allahabad
Pearey Lal Shukla Of Cawnpore In ... vs Unknown
Judges:
17 February, 1942·The assessee then applied to the Income-tax, Commissioner under Section 66 (2) of the Act requiring him to refer certain question of law to this Court, but that application was rejected. Thereafter the assessee applied to this Court under Section 66 (3), and a Bench of this Court, of which one of us...
High Court Of Judicature at Allahabad
L Bishambhar Nath In Re. vs Unknown
Judges:
16 February, 1942·For the reasons given in the former case referred to above we answer question No. 1, question No. 3 in the affirmative. As regards question No. 4, although a notice under Section 23 (2) may not have been necessary-in any event we are not in possession of sufficient facts to give a definite opinion o...
High Court Of Judicature at Allahabad
L Pitamber Prasad In Re. vs Unknown
Judges:
16 February, 1942·The Income-tax Officer did not treat this as a proper compliance with the terms of the notice under Section 34/22 (2) and no notice under Section 23 (2) was issued. On the 27th of January 1936 the assessee was assessed under Section 34 read with Section 22 (2). The total income determined was Rs. 10...
High Court Of Judicature at Allahabad
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