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1 - 10 of 10 (0.21 seconds)Gian Chand Vir Bhan vs Commissioner Of Income-Tax, Simla. on 23 December, 1959
In support of the contention, learned counsel relies on Vir Bhan Bansi Lal vs. Commissioner if Income-tax, Punjab (6 ITR 616) wherein interpreting section 28 of the Indian Income-tax Act, 1922, it is said :
The Commissioner Of Income-Tax, West ... vs M/S. Vegetables Products Ltd on 29 January, 1973
Learned counsel also relies on C.I.T. vs. Vegetable Products Ltd. (88 I.T.R. 192) wherein the Supreme Court construing section 271 (1)(a)(i) of the Income-tax Act, 1961 has said :
A. V. Thomas & Co., Ltd., Alleppey vs The Commissioner Of ... on 25 October, 1962
Learned counsel then contends that no sales-tax becomes payable until it is assessed and support of this contention learned counsel relies on Thomas vs. State of Kerala (1960 KLJ 27). Para 5 of the above judgment reads :
A.P. Mariappa Mudaliar vs The State Of Madras on 9 January, 1962
In arriving at the above conclusion I am supported by a decision of the Madras High Court in A. P. Mariappa Mudaliar vs. State of Madras (13 S.T.C. 746) wherein it has been said :
Section 5A in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 10 in The Kerala General Sales Tax Act, 1963 [Entire Act]
The Kerala General Sales Tax Act, 1963
St. Teresa'S Oil Mills vs State Of Kerala on 6 November, 1969
4. Learned counsel for the petitioner contends that simply because the petitioner has not kept any accounts for the use of gum the respondent cannot arbitrarily fix a uniform rate of 500 gms. per quintal of copra crushed. According to the learned counsel, the petitioners accounts cannot be rejected for this reason for making a best of judgment assessment. Learned counsel relies on St. Teresas Oil Mills vs. State of Kerala (1969 KLJ 857) and contends that the petitioners account cannot be rejected on filmsy grounds. In the above decision this court has said :
Section 28 in Income Tax Rules, 1962 [Entire Act]
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