Top Guidelines Of Advocate In Chandigarh

The fair trial may be quite difficult unless there is a fair investigation. Therefore, in this case the stage of the case cannot be the governing factor. All assessees are entitled to the benefit of those provisions except where a particular case or cases of a particular assessee for a particular year or years is or are transferred under sub- section (7-A) of section 5, assuming that section to be valid and if a particular case or cases is or are Advocates (go to this web-site) transferred his right under section 64 still remains as regards his other case or cases.

Satyanarayana Murthy (supra), it was held by this Court as under: On September 21, 1954, the respondent purported to serve on the appellant a notice tinder s. It cannot, however, be said that a power so exercised is clothed with finality and would be excluded from review by the Appellate Assistant Commissioner; and in reviewing the order the appellate authority can exercise the same powers which the Income-tax Officer could exercise.

7 of the Administration of Evacuee Property Act, 1950 (XXXI of 1950), hereinafter referred to as the Act. Section 30 of the Act gives the assessee a right of appeal in respect of certain orders including an order of assessment made under s. As said by Lord Atkin in Eshugbai Eleko's case(1) the executive can only act in pursuance of the powers given to it by law and it cannot interfere with the liberty, property (1)L. It is contended that the use of the words " in the opinion of the Income-tax Officer " in the second part of the proviso to s.

By way of illustration reference may be made to the decision in C. Section 31 deals with the hearing of an appeal and powers of the Appellate Assistant Commissioner. [1931] UKPC 37; [1931] A. 31 of the Act which imposes any restriction on the powers of an Appellate Assistant Commissioner so as to prevent him from exercising the power under the proviso to s. 13 they impose a statutory duty on the Income-tax Officer to examine in every case the method of accounting and to see (i) whether or not it is regularly employed and (ii) to determine whether the income, profits and gains can properly be deduced therefrom.

It is true that the decision as to the method of accounting is to be arrived at first by the Income-tax Officer after a careful scrutiny of the accounts whether they are simple or complicated, and the power is to be reasonably and judicially exercised, which excludes any subjective or arbitrary decision by the Income- tax Officer. There is nothing in the language of s. (emphasis supplied) In the case of P. We are disposed to think that purpose of justice commands that the cause of the victim, the husband of the deceased, deserves to be answered so that miscarriage of justice is avoided.

Service of the notice was, according to the appellant, not proper and therefore illegal. The restriction, if any, must be inferred from the language of the proviso itself. We are absolutely conscious that direction for further investigation by another agency has to be very sparingly issued but the facts depicted in this case compel us to exercise the said power. 13 suggests a complete elimination of the Appellate Assistant Commissioner's jurisdiction to decide for the first time that the method of accounting is such that the income, profits and gains cannot be properly deduced therefrom.

but in the context of the words used in the proviso to s. It is enough for the purpose of this case to say that the omnibus order made in this case is not contemplated or sanctioned by sub-section (7-A) and that, therefore, the petitioner is still entitled to Advocates (go to this web-site) the benefit of the provisions of sub- sections (1) and (2) of section 64. On his death, the appellant became the sole owner of all the properties left by his father Habibullah. The above position has been succinctly laid down in several judgments of this Court.

This notice was not served on him and was never pasted on the property concerned. The purpose is, there has to be a fair investigation and a fair trial. We do not consider it necessary, for the purpose of this case, to pause to consider whether the constitutionality of sub-section (7-A) of section 5 can be supported on the principle of any reasonable classification laid down by this court or whether the Act lays down any principle for guiding or regulating the exercise of discretion by the Commissioner or Board of Revenue or whether the sub-section confers an unguided and arbitrary power on those authorities to pick and choose individual assessee and place that assessee at a disadvantage in comparison with other assessees.

Bashirullah, who was unmarried, went mad in 1942 and died in 1950 without any issue. Before disposing of the appeal, the Appellate Assistant Commissioner may, if he thinks fit, make a further enquiry himself or cause it to be made by the Income-tax Officer, and in disposing Advocates (go to this web-site) of the Advocates, read the full info here, appeal he may, in the case of an order of assessment, confirm, reduce, enhance or annul the assessment: he may set it aside and order a fresh 699 assessment. Insofar as the offence under Section 7 is concerned, it is a settled position in law that demand of illegal gratification is sine qua non to constitute the said offence and mere recovery of currency notes cannot constitute the offence under Section 7 unless it is proved beyond all reasonable doubt that the accused voluntarily accepted the money knowing it to be a bribe.