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Raja Bahadur Kamakshya Narain Singh vs Commissioner Of Income Tax, Bihar & ... on 27 August, 1946 cites

The Commissioner Of Income-Tax, Bombay ... vs The Bombay Trust Corporation, Limited on 26 November, 1929

We are also unable to uphold the contention of Dr. Mitter that the Income-tax Officer should not have applied or rather could not apply the provisions of the Indian Finance Act of 1939 before they were extended to this area because the Regulation of 1942 clearly provides that the Indian Finance Act of 1939 shall be deemed to have come into force in the area on the 30th March, 1939. What is the meaning of the words "deemed to be" when found in a statute ? The matter was considered by their Lordships of the Judicial Committee in the case of Commissioner of Income-tax, Bombay v. The Bombay Trust Corporation Ltd. as agent of the HongKong Trust Corporation Ltd. The section there under consideration contained the words "for all the purposes of this Act, be deemed to be such agent." Viscount Dunedin made these observations at page 314 : "They are therefore to be deemed to be the agent who is chargeable to income-tax, are deemed to be the assessee, the assessee being in terms of Section 2(2) defined as the person by whom income-tax is payable. Now when a person is deemed to be something, the only meaning possible is that whereas he is not in reality that something the Act of Parliament requires him to be treated as if he were. It follows that although the High Court was perfectly right in holding that if Section 42 stood alone agent in that section would mean an agent in actual receipt of the profits or gains which were to be assessed, they failed to appreciate that Section 43 puts the person who comes within its terms artificially into the position of the agent and of assessee under Section 42." This is exactly the position here. It is, therefore, not pertinent point out that on the date when the Income-tax Officer started the assessment the Indian Finance Act of 1939 was in reality not in operation because the Regulation of 1942 directs that the Indian Finance Act of 1939 must be deemed to have been in operation on that date. It is also to be observed that the Income-tax Officer actually applied the provisions of the Indian Finance Act of 1939 to the assessment of this assessee believing that the Indian Finance Act of 1939 had extended to this area so that the assessment of the assessee had been made by him as if the Indian Finance Act of 1939 was actually in operation.
Bombay High Court Cites 9 - Cited by 74 - Full Document

Sri Rajah Ravu Venkata Mahipathi ... vs The Commissioner Of Income-Tax on 10 December, 1945

The contention of Dr. Mitter that there is no liability to tax unless the Finance Act has been passed is perfectly correct. In the case of Western India Turf Club the Lord Chancellor in delivering the judgment of the Privy Council observed at page 495 : "The argument which has been used in favour of the appeal seems to involve the fallacy that liability to tax attached to the income in the previous year. This is not so. No liability to tax attached to the income of this company until the passing of the Act of 1925, and it was then to be taxed at the rate appropriate to a company." The same view was taken by their Lordships of the Judicial Committee in Maharajah of Pithapuram v. Commissioner of Income-tax, Madras. Lord Thankerton in delivering the judgment of the Board made these observations at page 223 : "It should be remembered that the Indian Income-tax Act of 1922, as amended from time to time, forms a code which has no operative effect except so far as it is rendered applicable for the recovery of tax imposed for a particular fiscal year by a Finance Act. This may be illustrated by pointing out that there was no charge on the 1938-39 income either of the appellant or his daughters, nor assessment of such income until the passing of the Indian Finance Act of 1939, which imposed the tax for 1939-40 on the 1938-39 income and authorised the present assessment etc. " But this conclusion does not help the assessee because, as already stated, the effect of the Regulation of 1942 is that the Indian Finance Act of 1939 must be deemed to have been in operation on the date when the assessment proceedings started and on the date when they were completed.
Madras High Court Cites 12 - Cited by 65 - Full Document
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