...partnership is not according to law.16. In — ‘Raju Chettiar and Brothers v. Commr. of Income-tax. Madras’ (A) (cit s...Narayan,’ (C) (cit sup.) the widow described herself as the karta of the joint family of herself and her minor sons. In — ‘Radha Ammal v. Commr. of Income-tax, Madras’, (B) (...business as before’.”10. Reliance was placed on — ‘Raju Chettiar and Brothers v. Commr of Income-tax Madras,’ AIR 1949 Mad 51...

...Officer to make fresh assessment after finding out who were the real partners of the Bangalore firm. But the Appellate Assistant Commissioner also confirmed the order of the Income-tax Officer ref...as well as the Appellate Assistant Commissioner with regard to the assessment of the Bangalore firm for the assessment year 1959-60 were produced before the Income-tax Officer, who was to assess the...notes made by the Appellate Assistant Commissioner, Bangalore, under the quantum assessment of the Bangalore firm for the assessment years 1959-60 to 1962-63. The Income-tax Officer, Bangalore, also...

...cloth business carried on in the name and style "Seth Brothers."By an order under section 25A of the Act passed on 8th September, 1949, the Income-tax Officer recognized the...,"Reliance was placed on Raju Chettiar and Brothers v. Commissioner of Income-tax [1949] 17 ITR 51 . The argument advanced...is not according to law.In Raju Chettiar and Brothers v. Commissioner of Income-tax, Madras [1949] 17 ITR 51 , on...

...years 1960-61, 1961-62 and 1962-63 are pending before the Income-tax Officer, D-Ward, Meerut. The Commissioner of Income-tax, U. P., Lucknow, received reports to the effect that the firm has been...rules made in this behalf, any Income-tax Officer specially authorised by the Commissioner in this behalf may, - (i) enter and search any building or place where he has reason to...not below the rank of an Income-tax Officer employed in the execution of the Act. ..................................... (10) The order of the Commissioner referred...

...Assistant Commissioner or Income-tax Officer purported to have been made in pursuance of Sub-section (1) of Section 132 of the principal Act before the commencement of t...in question before any court of law or any other authority merely on the ground- (i) that the Inspecting Assistant Commissioner or the Income-tax Officer made such search with the...seized tinder Sub-section (1) shall not be retained by the Inspecting Assistant Commissioner or the Income-tax Officer for a period exceeding 180 days from the date of the seizure unless reasons for...

...years 1960-61,1961-62 and 1962-63 are pending before the Income-tax Officer, D-Ward, Meerut. The Commissioner of Income-taxi U. P., Lucknow received reports to the effect that the firm has been evading...132 states:-- "(1) Subject to any rules made in this behalf, any Income-tax Officer specially authorised by the Commissioner in this behalf may,-- (i) enter and search...112 different duties have been assigned to the Commissioner and the Income-tax Officer. The expression "where he has reason to believe" appears in the fourth line of Sub...

...Inspecting Assistant Commissioner or Income-tax Officer purported to have been made in pursuance of sub-section (1) of section 132 of the Principal Act before the commen...conferring powers in respect of search and seizure on specified officers, including the Inspecting Assistant Commissioner and the Income-tax Officer, who were now referred to as authorised officers. Sub...be called in question before any court of law or any other authority merely on the ground—(i) that the Inspecting Assistant Commissioner or the Income-tax Officer made such search with...

...Commissioner, Assistant Director of Inspection or Income Tax Officer (hereinafter referred to as the authorised officer) to—(i) enter and search any b...information to the Deputy Director of Inspection with a view to blackmail the partners of M/s Seth Brothers, and that the order of search was made by the Commissioner of Income Tax at the directio...the Deputy Director of Inspection, that the action of the Income Tax Officer in searching the premises and in seizing the books of account was malicious and that in any event Section 132 of the Income...

...opposite party the Income-tax Officer, Central Circle 1, Kanpur, to return to the petitioner firm various books of account of the petitioner firm which were in the possession of the opposite party having...initially proceedings for assessment years 1943-1944 to 11947-1948 were pending before the Income-tax Officer District (ii) Kanpur; and by an order of the Central Board of Revenue dated 8-2-1955 those...proceedings were transferred to the opposite party, the Income-tax Officer, Central Circle, I, Kanpur. It was subsequent to the transfer of those proceedings to him, that the opposite party issued an order...

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...be, may authorise any [Deputy Director], [Deputy] Commissioner, [Assistant Director] or [Assistant Commissioner or Income- tax Officer] (B) such [Deputy Directo...may be, may authorise any [Assistant Director], [Assistant Commissioner or Income-tax Officer], (the officer so authorised in all cases being hereinafter referred to as the authorised ...assailed 6before the Commissioner of Income Tax (Appeals). The CIT(A) called for Form No.45 which is a warrant and took into consideration the fact that it was simply mentioned as O.P. Goyal, Mrs. Goyal...

...be, may authorise any [Deputy Director], [Deputy] Commissioner, [Assistant Director] or [Assistant Commissioner or Income- tax Officer] (B) such [Deputy Directo...may be, may authorise any [Assistant Director], [Assistant Commissioner or Income-tax Officer], (the officer so authorised in all cases being hereinafter referred to as the authorised ...assailed 6before the Commissioner of Income Tax (Appeals). The CIT(A) called for Form No.45 which is a warrant and took into consideration the fact that it was simply mentioned as O.P. Goyal, Mrs. Goyal...

...be, may authorise any [Deputy Director], [Deputy] Commissioner, [Assistant Director] or [Assistant Commissioner or Income- tax Officer] (B) such [Deputy Directo...may be, may authorise any [Assistant Director], [Assistant Commissioner or Income-tax Officer], (the officer so authorised in all cases being hereinafter referred to as the authorised ...assailed 6before the Commissioner of Income Tax (Appeals). The CIT(A) called for Form No.45 which is a warrant and took into consideration the fact that it was simply mentioned as O.P. Goyal, Mrs. Goyal...

...] Commissioner, [Assistant Director] or [Assistant Commissioner or Income- tax Officer] (B) such [Deputy Director] or [Deputy] Commissioner, as ...[Assistant Director], [Assistant Commissioner or Income-tax Officer], (the officer so authorised in all cases being hereinafter referred to a.../-.6. In appeals said Assessment Order was assailed before the Commissioner of Income Tax (Appeals). The CIT(A) called for Form No.45 which is a warrant and took into consideration...

...be, may authorise any [Deputy Director], [Deputy] Commissioner, [Assistant Director] or [Assistant Commissioner or Income- tax Officer] (B) such [Deputy Directo...may be, may authorise any [Assistant Director], [Assistant Commissioner or Income-tax Officer], (the officer so authorised in all cases being hereinafter referred to as the authorised ...assailed 6before the Commissioner of Income Tax (Appeals). The CIT(A) called for Form No.45 which is a warrant and took into consideration the fact that it was simply mentioned as O.P. Goyal, Mrs. Goyal...

...High Court's judgment has been set aside. The Supreme Court referred to its earlier decisions rendered in Income-Tax Officer, Special Investigation CircleB, Meerut v Messrs Seth Brothers and ...Income Tax (Investigation), Pune and Others v Spacewood Furnishers Private Limited and Others, (2015) 12 SCC 179...Prashant Kumar Mishra, J. - Petitioner would call in question the legality and validity of the notice issued to him under Section 153A of the Income Tax Act, 1961 (for short 'the IT Act...

...was provided, inter alia that any search of a building or place by an Income-tax Officer, purported to have been made in pursuance of sub-section (1) of Section 132 of the Principal...expiry of 130 days without the approval of the Commissioner and Sec­tion 6 of the Income-tax Amendment Act, 1965 laid down that a search made under section 132(1) of the principal act was to be deemed to...ques­tion arose before the Supreme Court in Income-tax Officer, Special Investigation Circle 'B'} Meerut v. Seth Brothers and ...

...2 Dost Mohammad Ansari is the Investigating Officer and P.W 3 Nand Kishor is the representative of Seth Brothers. No other witness was examined. Respondent or any other accused did not examine any...the charge sheet against the respondent and others.3. The respondent denied having infringed the Trade Mark ‘Mala’ of Seth Brothers. He claimed that he sold his own Kangaroo New Mala...1. Seth Brothers carry on business of perfumes at Delhi. They had prepared a scent of their own with distinct aroma of its own. They sell it in 25 gm., 100 gm. and 500 gm. phials. The...

...Nenmal Shankarlal Parmer v. Assistant Commissioner Of Income-Tax*, [1992] 195 ITR 582, is no longer a good law. He referred me to the observa.... Assistant Commissioner Of Income-Tax*, [1992] 195 ITR 582 made in Writ Petition No. 14894 of 1991 disposed of on November 19, 1991.5. However, Sri Sheshachala, learned counsel for...additions. The petitioners who were aggrieved by the additions made in the orders of assessment filed appeals before the Commissioner of Income-tax (Appeals). However, though the Commissioner gave some...

...was incorporated in the year 1942. Amongst others Ram Rattan and Ramji Das were its promoters, Messrs. Seth Brothers (Private) Ltd. (hereinafter referred to as Seth Brothers) were the managing agents of...the National Industries and Kishori Lal, Ram Rattan and Parshotam Pershad were the directors of Seth Brothers. It may be, however, stated that most of the directors in all these companies are inter...behalf of the company. 3. It would be now necessary to state the facts briefly on the basis of which this application has been made. Seth Brothers as managing agents of National...