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Showing 21 to 22 of 22 Records

• 1956 (5) TMI 2
  

  Whether the word 'personally' in the Income-tax Rules, as framed under section 59 of the Income-tax Act would exclude a duly authorised agent of a partner from signing an application on behalf of the partner under section 26A of the Income-tax Act ?

  Whether rules 2 and 6 are ultra vires the rule making authority ?

  Held that:- The signature which is prescribed by the rules is that of the partner himself, and that they are not complied with by the agent signing on his behalf.

  Rules 2, and 6 are intra vires the powers of the rule-making authority, and dismiss the appeals.

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• 1956 (5) TMI 1
  

  Whether no question of law arose from the order of the Income-tax Appellate Tribunal dated the 4th November, 1949?

  Held that:- On a consideration of the facts and circumstances of this case, no real or substantial question of law arises from the order of the Appellate Tribunal and the High Court was justified in dismissing the appellant's application under section 66(2) of the Indian Income-tax Act, 1922. Appeal dismissed.

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