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1 - 10 of 11 (0.22 seconds)Section 33 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Limitation Act, 1963 [Entire Act]
The Limitation Act, 1963
Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 27 in The General Clauses Act, 1897 [Entire Act]
Sri Popsing Rice Mill vs Commissioner Of Income-Tax, Bihar And ... on 5 May, 1949
8. Before we pronounce our opinion on the point, we shall refer to the decisions cited to us bearing directly or indirectly on the point. The ruling of the Orissa High Court in -- 'Popsing Rice Mills v. Commr. of Income-tax, B. & O.', AIR 1949 Orissa 53 (A) was strongly relied on by the petitioner's counsel.
Section 5A in Income Tax Rules, 1962 [Entire Act]
Hajee Mahboob Bux Ehhan Illahi vs Commissioner Of Income-Tax, U. P. on 11 October, 1949
The facts in that case were almost identical . with the facts in the present case. Two applications were sent by post from Allahabad to the
Appellate Tribunal, Bombay Bench, on 1-12-1945. On the same day, a money order for Rs. 200 was also sent. The applications were received by the office of the Tribunal on 4-12-1945. But the money order was received only on 7-12-1945. The period of sixty days from the date of the service of the notice expired on 5-12-1945. The Appellate Tribunal rejected the applications on the ground that they were not received--within time.
Mohanlal Hiralal vs Commissioner Of Income-Tax, C.P. And ... on 24 April, 1952
'Motilal Hiralal v. Commr. of Income-tax, C. P. & Berar', AIR 1951 Nag 224 (C) is the next case. The assessee there had time till 21-9-1949. The application was posted on 20th September and it reached the Tribunal's office on 24th September. The Tribunal dismissed the application as barred by time. The High Court of Nagpur held that the Tribunal was right. The learned Judges also held that 8. 5, Limitation Act, did not apply.