...Brothers and Others [1969] 74 ITR 836 (SC), and Pooran Mal v. Director of Inspection (Investigation), Income- Tax [1974] 93 ITR 505 (SC...the AO could not have proceeded under Section 158-BC. He relied on ITO, Special Investigation Circle v. Seth.... 2. Following questions of law were admitted by this Court :- 153/2003 1. Whether on the facts and in the circumstances of the case, the learned Tribunal 2was right...

...ITO, Special Investigation Circle v. Seth Brothers and Others [1969] 74 ITR 836 (SC) , and Pooran Mal v. Director of Inspection (Investigation), Income- Tax [1974] 93...law were admitted by this Court :- 153/2003 "1. Whether on the facts and in the circumstances of the case, the learned Tribunal was right and justified...in holding that no legal search has taken place in the case of the assessee under Section 132(1), as specifically the name of the assessee was not mentioned in the search warrant and consequently...

...Brothers and Others [1969] 74 ITR 836 (SC), and Pooran Mal v. Director of Inspection (Investigation), Income- Tax [1974] 93 ITR 505 (SC...the AO could not have proceeded under Section 158-BC. He relied on ITO, Special Investigation Circle v. Seth.... 2. Following questions of law were admitted by this Court :- 153/2003 1. Whether on the facts and in the circumstances of the case, the learned Tribunal 2was right...

...Brothers and Others [1969] 74 ITR 836 (SC), and Pooran Mal v. Director of Inspection (Investigation), Income- Tax [1974] 93 ITR 505 (SC...the AO could not have proceeded under Section 158-BC. He relied on ITO, Special Investigation Circle v. Seth.... 2. Following questions of law were admitted by this Court :- 153/2003 1. Whether on the facts and in the circumstances of the case, the learned Tribunal 2was right...

...Brothers and Others [1969] 74 ITR 836 (SC), and Pooran Mal v. Director of Inspection (Investigation), Income- Tax [1974] 93 ITR 505 (SC...the AO could not have proceeded under Section 158-BC. He relied on ITO, Special Investigation Circle v. Seth.... 2. Following questions of law were admitted by this Court :- 153/2003 1. Whether on the facts and in the circumstances of the case, the learned Tribunal 2was right...

...J.C Shah, J.— M/s Seth Brothers run a flour mill in the name and style of “Imperial Flour Mills”. From April 1, 1953 to March, 1956, the business was carried on by M/s Seth...under protest. In the meantime information was received by the Income Tax Commissioner, U.P, that M/s Seth Brothers were maintaining “duplicate records” and were evading assessment of their true income...and that it was necessary to seize the records which may be found at “Shanti Niketan” Meerut in which M/s Seth Brothers carried on the business of Imperial Flour Mill and other businesses. The...

...penalty and its quantification. In the decision of his Court in CWT v. Suresh Seth (1981) 2 SCC 790, (1981) 3 SCR 419, (1981) 129 ITR 328 the...was drawn from a Constitution Bench decision of this Court in Jain Brothers v. Union of India (1969) 3 SCC 311, AIR 1970 SC 778...three Judge Bench in ITO v. M. Damodar Bhat AIR 1969 SC 408, (1969) 2 SCR 29, (1969) 71 ITR 806 were quoted with approval. In Damodar Bhat case...

...assessment years 1958–59, 1959–60 and 1960–61. M/s. Goel Brothers had filed income-tax return for the aforesaid years in the status of a firm. The ITO took the view that the business carried on in the name of...issued to M/s. Goel Brothers, that could have been done at any time in view of s. 150(1) of the Act and there were no fetters on the power of the ITO to bring the income of M/s. Goel Brothers to tax. We...M/s. Goel Brothers actually belonged to M/s. Kanodia Brothers and, consequently, the income returned by M/s. Goel Brothers was included in the income of Kanodia Brothers while making their assessments...

....2. The facts giving rise to this appeal may be shortly stated. On November 12, 1949, the plaintiffs Ghanshyam Dass and his two minor brothers Shree Ram and Mohan Lal brought the...Exhibit A-8 given by Seth Lachman Dass could not ensure for the benefit of the plaintiffs and therefore the suit was bad for want of a notice under Section 80 of the Code. The learned Civil Judge...AIR 1960 SC 1309 and Amar Nath Dogra v. Union of India AIR 1963 SC 424, (1963) 1 SCR 657, (1965) 2 SCJ 190 has held that though the...

...of the house at Ranavav. He therefore asked the ITO, Junagad to make detailed enquiries of cloth merchants and others known to the appellant who might give useful information in the matter. Pursuant...to this letter from the Additional ITO Madurai, Harjivan Trikamji Mehtaji of Messrs Shariff Hassan and Brothers, Jusub Abubucker and one Haji Dada Abdul Kassim were examined before the ITO Junagad on...Bai Ahamed, the maternal grandmother of Kathija Bai Habib, wife of the appellant. The appellant was called upon to explain these entries and he made his statement on January 26, 1949 before the ITO who...

...Another);(f) WP (Crl.) No. 5 of 2015 on the file of Hon'ble Supreme Court of India [Ashish Seth v. State (NCT of Delhi) and Others];(g...) WP (Crl.) No. 11 of 2015 on the file of Hon'ble Supreme Court of India [Surender Seth v. State (NCT of Delhi) and Others].whereas Criminal Case No. 235 of 2014, filed...proceedings were initiated against Ashish Seth of Seth Group and others which was the subject-matter before this Court in Writ Petition (Criminal) No. 5 of 2015. The disputes involved were commercial...

.... Another application was moved by Seth Champalal Sheonarayanji Rathi, Seth Laxminarayanji Rathi and some others on 30-8-1953 before the Registrar for registration of a trust known as Maheshwari...public trust was established by His Holiness Param Vaishnav Raghu Nath Ji Vyas and he himself along with his two brothers, namely, Pandit Durga Prasad and Pandit Narayan Prasad were the trustees thereof...Panchayati Mandir, Harda and this application was registered as Case No. 206. Seth Champalal Sheonarayanji Rathi was the father of the appellant Seth Chand Ratan. Seth Chand Ratan moved an application on 7-2...

...three brothers, each had a share the value of which was fixed at Rs. 30,000, and that he should be deemed to have obtained transfer of their right, title or interest in that property. The ITO did not...of his having improved and developed the family properties. This consideration was made up of the value of the shares of the three brothers in the Madanapalle house, each share being valued at Rs.... 30,000. The three brothers, by separate documents styled as release deeds, relinquished their rights, title and interest in that undivided house at Madanapalle. The share of the three brothers was fixed...

...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...books of National Industries more than Rs. 2,17,000 was to the credit of Seth Brothers and to that extent National Industries were the debtors of Seth Brothers. Seth Brothers, in turn, were indebted to...

.... Thereafter, Madhav Prashad left the work of munshi and both the brothers started grain business in the name of “Munshi Madhav Prashad”, by setting up a shop. The case of the plaintiff is that both...253, AIR 1960 SC 335 and Appasaheb Peerappa Chamdgade v. Devendra Peerappa Chamdgade (2007) 1 SCC 521. The law is thus well settled that the....17. The plaintiff places great reliance on the mortgage deed by which 5 houses were mortgaged in favour of Seth Budhmal on 1-12-1944 and 26-11-1946. It is not disputed that...

...JUDGMENT Verma and Seth, JJ. 1. This appeal is directed against the award dated 8.8.2002 passed by IV M.A.C.T., Indore, in M.V. Case No. 154 of 1996. 2..., r/o Sant Nagar, Ujjain is mentioned. Respondent Nos. 1 and 2 are brothers. They had filed their common written statement. The stand taken in the written statement was that their vehicle was not...holding a proper and effective licence on the date of accident. Respondent Nos. 1 and 2 are the brothers and they must be aware of true picture. This aspect of the matter is also considered by the...

...quashed the protective assessments made by the ITO, and held that Seth Gopaldas be taxed on the entire income. Then the assessee filed two appeals before the Income-tax Appellate Tribunal. The Tribunal...the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the endowment alleged by Seth Gopaldas is valid according to law ? 2. Whether the...Tribunal was right in holding that only the extra income of the Mandir, which has been utilised by Seth Gopaldas, could be treated as Seth Gopaldas' own income and consequently meaning that the entire income...

...behalf of the assessed on one pretext or the other. Finally, the assessed responded on 23rd March, 2000 asking the Assessing Officer to give documents submitted by Smt. Pushpa Seth and asking to fix...been contended by the learned Counsel for the Revenue that due opportunity was given to the assessed but assessed never asked for the cross-examination of Smt. Pushpa Seth and sought adjournments on...Officer has recorded the statement of Smt. Pushpa Seth. During the assessment proceedings, certain questions were put to her. The relevant questions and answers with regard to the sale of the property...

...T.S Balaram, ITO v. Volkart Brothers, [1971] 82 ITR 50. The Supreme Court...time, and has been followed by other High Courts. Thus, for example, in the case of V.P Minocha, ITO v. ITAT, [1977] 106...the observation of the Supreme Court in the case of CIT v. A. Raman and Co., [1968] 67 ITR 11, and held that, if, by adopting a device...

...the joint Hindu family consisting of three widows and two minors. There is conflict of view on this question. The Nagpur High Court held that a widow could be a karta: see CIT v. Seth Laxmi Narayan...: see Sushila Devi Rampuria v. ITO (1959) 38 ITR 316; and Sm. Champa Kumari Singhi v. Additional Member, Board of Revenue, West Bengal (1961) 46 ITR...owned extensive property in Jaora State and a sugar mill called “Seth Govindram Sugar Mills” at Mahidpur Road in Holkar State. In the year 1942 Bachhulal filed a suit for partition against Govindram...