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1 - 10 of 26 (0.37 seconds)The Income Tax Act, 1961
Section 137 in The Income Tax Act, 1961 [Entire Act]
Section 54 in The Income Tax Act, 1961 [Entire Act]
The Indian Evidence Act, 1872
Income Tax Rules, 1962
Promatha Nath Pramanick vs Nirode Chandra Ghose on 5 June, 1939
27. Lastly, it was contended that the plaintiff and the defendant were partners in the same business and, therefore, the defendant was entitled in law for the production of the assessment records in respect of the joint business conducted by both of them. A similar contention was considered thus by the Calcutta High Court (when Section 54 of the 1922 Act was in force) in Promatha Nath v. Nirode Chandra, AIR 1940 Cal 187, 188 :
H.N. Malak vs Aziz S. Yusuf on 2 March, 1973
In H. N. Malak v. Aziz S. Yusuf [1974] 94 ITR 276, a learned single judge of the Bombay High Court held thus (p. 284) :
Trilok Chand Jain vs Dagi Ram Pindi Lall And Ors. on 14 December, 1973
In Trilok Chand Jain v. Dagi Ram Pindi Loll [1974] 95 ITR 34, the Full Bench of the Delhi High Court observed thus (p. 70) :