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Documents citing Raja Priyanand Prasad Singh vs Commissioner Of Income-Tax, U.P. on 25 March, 1957

Hari Brothers Private Ltd. vs Income-Tax Officer, Special ... on 28 March, 1963

The learned counsel for the petitioner also drew my attention to earlier decision of the High Court of Allahabad in Kedarnath v. Commissioner of Income-tax, New Victoria Mills Co. Ltd. v. Commissioner of Income-tax, Raja Priyanand Prasad Singh v. Commissioner of Income-tax, Lala Pannalal v. Commissioner of Income-tax, the High Court of Patna in Bhimraj Panna Lal v. Commissioner of Income-tax, the High Court of Bombay in Commissioner of Income-tax v. Sir Mahomed Yusuf Ismail and the High Court of Madras in Raghavalu Naidu and Sons v. Commissioner of Income-tax, but in view of the later decision of the Supreme Court in Maharaj Kumar Kamal Singhs case it is not necessary to discuss them.
Punjab-Haryana High Court Cites 22 - Cited by 3 - Full Document

M.R. Dalal (By His Legal ... vs Commissioner Of Income-Tax, Bombay ... on 6 September, 1962

6. In respect of the first question, Mr. Palkhivala appearing for the assessee contended that the power given to the Income-tax Officer to reopen a completed assessment under section 34(1) (b) could only be exercised if it is established that in consequence of the information in his possession he had reason to believe that income, profits and gains chargeable to income-tax have escaped assessment for any year or have been under-assessed or assessed at too low a rate or have been made the subject of excessive relief under this Act. The Income-tax Officer has purported to reopen the assessment on the basic that the communication received by him from the Income-tax Officer, A-IV Ward, Bombay, to the effect that the trust had then become revocable was a fresh information but that position is not borne out on the record. On the other hand, that information was always available to the Income-tax Officer, and the aforesaid communication made by the Income-tax Officer, A-IV Ward, Bombay, did not give any fresh information. The reopening of the assessment is therefore bad in law. He placed reliance on the three decisions in Purshottamdas Thakurdas v. Commissioner of Income-tax, D. R. Dhanwate v. Commissioner of Income-tax and Raja Priyanand Prasad Singh v. Commissioner of Income-tax.
Bombay High Court Cites 8 - Cited by 11 - Full Document
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