Allahabad High Court India — Judgments of 1971
16 reported judgments of the Allahabad High Court India from 1971.
- INCOME-TAX OFFICER v. ADARSH CONSTRUCTION COMPANY (DISSOLVED FIRM) 1971 PTD 66
Notice of the best decision to submit documents under Section 22 (4) after filing a return under section 22 (3). Non-compliance Best judgment test accuracy of notice and best judgment check Indian Inc…
- MALIK SINGH TIRATH SINGH v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 71
The reference applicant is absent on the day of the hearing whether the High Court is obliged to respond to the Indian Income Tax Act, 1922, Section 66…
- GIRDHARI LAL LAXMAN PRASAD v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 91
A firm estimate of the individual partner's earnings, including share revenue in the firm…
- CHHOTEY LAL v. INCOME-TAX OFFICER AND ANOTHER 1971 PTD 121
Implementation of penalties on non-payment of fines Legal Disclosure Indian Income Tax Act, 1922, Sections 28 (1), 46 (1) and 47 [Shri Chhote Lal Bin Income Tax Officer (1962) 46 ITR 762 over]…
- SHERVANI CHARITABLE TRUST v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 156
A portion of the proceeds from the charitable purpose trust are being used to care for specific families and their relatives, which is at the discretion of the trustees to assist those whom they deem …
- OUDH COCOGEM AND PROVISION STORES v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 247
Registration partnerships of three persons selling alcohol and other businesses are also licensed to sell liquor in the name of a partner even if the partnership is completely void and the Indian Inco…
- MAHABIR SUGAR MILLS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 294
Business Expenses Payment for Criminal Law Defaults on the Payment of Cess Imposed Under the UP Census Cass Act 1956…
- VITHALDAS v. INCOME-TAX OFFICER, DISTRICT II(ii), KANPUR 1971 PTD 411
Power of the High Court to issue writ guidance amendment after expiry of 4 years Indian Income Tax Act, 1922, Section 35 Indian Constitution, Article 226.…
- SANTOSH KUMAR v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 437
The appeal of the appeal against the imposition of a penalty is not taxed before the appeal hearing whether the notice seeking the receipt of a taxable appeal can be made by the Indian Income Tax Act,…
- NIHAL CHAND KISHORI LAL v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 441
Income Taxes Business Success in One Business…
- NIRANJAN LAL POTDAR v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 446
Income Tax Re-Assessment Partner India is treating share earnings as a non-divisive family. That the income was not of the family but of the Assisi, from the re-evaluation, whether the Indian Income T…
- JAWAHAR LAL MANI RAM v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 521
Re-evaluation of Income Tax Fails to Evaluate the Returned Income Taxation Officer Returns Assessment is required by an appellate order in any other diagnostic matter whether it can take action under …
- RADHA VILAS KARYALAYA, VARANASI v. COMMISSIONER OF INCOME-TAX, LUCKNOW 1971 PTD 530
The Constitution Order of the Income Tax Appellate Tribunal passed a four-member bench affirming whether the Indian Income Tax Act, 1922, Sections 5A (6) and 66 (1) question the law…
- GULAB CHAND DHANNA LAL v. INCOME-TAX OFFICER 1971 PTD 727
Reassessment of Income Tax The original assessment of the officer left the re-examination process to include an estimate of unexpected income. The notice received from the Central Board's approval of …
- DEVENDRA PRAKASH v. INCOME-TAX OFFICER, BARELLY 1971 PTD 810
Income tax certification defective record is clear, meaning whether to prevent reference to foreign affairs or other records Indian Indian Income Tax Act, 1922, S 35…
- J. K. COMMERCIAL CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX, U. P. 1971 PTD 1022
Income tax business expense test Legal costs Expenditures benefiting others Also good costs whether allowable Indian Income Tax Act, 1922, Section 12 (2)…
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