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1 - 10 of 33 (0.33 seconds)Indian Companies Act, 1913
Section 171 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Section 232 in The Income Tax Act, 1961 [Entire Act]
(In Liquidation) Official Liquidator vs Commissioner Of Income-Tax, Bangalore on 23 January, 1968
The decisions which apparently seem to lend more direct support to the appellant's contention are Union of India v. Seth Spinning Mills Ltd., (In Liquidation) and Mysore Spun Silk Mills Ltd., (In Liquidation) , In re Official Liquidator v. Commissioner of Income-tax, Bangalore .
Abdul Aziz Ansari vs The State Of Bombay on 9 September, 1957
6. Reference by Shri Desai has also been made to Abdul Aziz Ansari v. The State of Bombay in which assessment proceedings under the Bombay Sales Tax Act, 1946 were considered to be legal proceedings for the purpose of continuance of those proceedings after repeal of the Bombay Sales Tax Act, 1946 by Section 48(2) of the Bombay Sales Tax Act, 3 of 1953. We do not think this decision is of any assistance for considering the question whether assessment or re-assessment proceedings can be considered to be legal proceedings as contemplated by Section 446 of the Act.
Shiromani Sugar Mills Ltd. (In ... vs Governor-General In Council. on 18 November, 1944
7. The learned Counsel for the appellant has also drawn our attention to Shiromani Sugar Mills v. Governor General in Council I.L.R. 1945 Allahabad 352 where, after referring to Section 171 of the Companies Act, 1913 it was held by the Allahabad High Court, that initiation by the Income-tax Officer of steps to recover the amount of assessment under Section 46 of the Income-tax Act of 1922 and the prosecution by the Collector of those steps amounted to "commencement" or "proceeding with" a "suit or other legal proceeding."