Vithaldas Jagannath Khatri (D) Thr Shakuntala Alias Sushma & Ors. Vs State Of Maharashtra Revenue And Forest Dept. & Ors.
.... des for submission of returns. Section 12(1) reads as follows: “12: SUBMISSION OF RETURNS – [If any person or family unit - (1)(a) has at any time after the 26th day of September 1970 but before the commencement date held, or (b) on or after the commencement date acquires, holds ...
Supreme Court Of India
Securities and Exchange Board of India Vs Ajay Agarwal
.... e that question of protection against ex-post facto laws fall for consideration. 25. In this connection it may be noticed that Section 11B of the Act was invoked even at the show cause stage. Therefore, it cannot be said that any provision has been invoked in the midst of any pending proceeding i ...
Supreme Court of India
Ramananda Mallya, K. Vs K. Anasuya Bai and Others
.... father. It was held that the right of son''s son on his grandfather''s property during the lifetime ofhis father, which existed under the Hindu Law as in force before the Act, was not saved expressly by the Act and therefore the earlier interpretation ofHindu Law giving a right by birth in such prop ...
High Court Of Kerala
Union of India and Others Vs M.V. Valliappan and Others
.... h resulted in tax reduction or evasion and with a view to curbing this creation of multiple Hindu undivided families by making partial partitions, it was proposed to de-recognise partial partitions of HUF effected after 31st December, 1978 for tax purposes. By having multiple partial partitions qua ...
Supreme Court of India
Smt. Kilasho Devi Burman and anothers Vs Commr. of Income Tax, West Bengal, Calcutta
.... nce and is unreasonable and perverse". The Tribunal modified the questions suggested and framed the two questions which are quoted above. Having regard to the frame of the questions that the Revenue wanted the Tribunal to refer to the High Court, it was, in our view, open to the High Court to consid ...
Supreme Court of India
Additional Commissioner of Income Tax Vs M. Karthikeyan
.... ition among Angappa Mudaliar and his five sons in the year 1943. The said partition was also accepted and recorded by the Income Tax Department under Section 25-A of the Indian Income Tax Act, 1922. Angappa Mudaliar died on 25/01/1962 leaving behind him certain assets. The question is whether the sh ...
Supreme Court of India
Commissioner of Wealth-tax Vs Harbhagwan and Sons
.... rity passed an order u/s 171 of the Act declaring the partition. The word "partition" and "partial partition" have been defined in the Explanation to Section 171 of the Act. "Partition" has been defined to mean, (i) where the property admits of a physical division, a physical division of the propert ...
High Court Of Punjab And Haryana At Chandigarh
Mahadeo Prasad Bais Vs Income Tax Officer
.... e two interpretations is preferable. 6. Taking up the Appellant''s interpretation first, it has no doubt the attractiveness of simplicity. It is a strict and literal interpretation of Section 150(1). The learned Counsel drew our attention to the fact that the decided cases have referred to certai ...
Supreme Court of India
P.M. Subbaiah Vs State of Karnataka
.... ION OF INDIA AND OTHERS, . We are of the view that that decision has really no application to the fact of the present case. Undoubtedly, a Division Bench of that court did hold, while construing section 25A of the Indian Income Tax Act, 1922, that failure to hold an enquiry in accordance with the ...
Karnataka High Court
Income Tax Officer, Calicut Vs Smt. N.K. Sarada Thampatty
.... of the property to the extent it is possible otherwise the severance of status will not amount to partition. In considering the factum of partition for the purposes of assessment it is not permissible to ignore the special meaning assigned to partition under the explanation, even if the partition i ...
Supreme Court of India
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