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1 - 10 of 31 (0.28 seconds)Section 446 in The Companies Act, 1956 [Entire Act]
The Income Tax Act, 1961
The Companies Act, 1956
Section 46 in The Income Tax Act, 1961 [Entire Act]
Section 46 in Income Tax Rules, 1962 [Entire Act]
Income Tax Rules, 1962
Section 148 in The Income Tax Act, 1961 [Entire Act]
M/S. Haji Aziz And Abdul Shakoor Bros vs The Commissioner Of Income-Tax, Bombay ... on 24 November, 1960
In the case of Abdul Aziz v. State of Bombay, which was a case arising under the Bombay Sales Tax Act, 1953, it was held by a Division Bench of
this court that the expression "legal proceeding" in Section 48(2) (ii) of that Act could, in its normal connotation, only mean a proceeding in accordance with law and there could be no doubt that assessment proceedings under the Sales Tax Act were such proceedings. After discussing the relevant provisions of the Act, it was further observed that it had to be remembered that the expression "legal proceeding" was not synonymous with "judicial proceedings" and that proceedings would be legal, even if they were not judicial proceedings, if they were authorised by law, there being no justification for limiting the meaning of that expression to proceedings in a court of law.
Union Of India And Anr vs India Fisheries (P) Ltd on 9 April, 1965
The Supreme Court itself has in effect held in the case of Union of India v. India Fisheries Limited, [1965] 57 I.T.R. 331 ; 35 Comp. Cas. 669 that the Income-tax Act must be considered to be a general provision applicable to all assessees, whereas the Companies Act must be held to be a special Act dealing with the proceedings relating to companies.