| Case ID |
d888314a-b80a-4bd1-805b-6849eaaf7347 |
| Body |
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| Case Number |
CRIMINAL REVISION CASE No. 1503 OF 1964 |
| Decision Date |
Mar 15, 1968 |
| Hearing Date |
|
| Decision |
The court held that the powers conferred on the Income-tax Officer under section 131(1) of the Income-tax Act must be construed to include all relevant powers that Civil Courts possess under the Code of Civil Procedure regarding the production of books of account and other documents. The court emphasized that the Additional Chief Presidency Magistrate had jurisdiction to make over the seized documents to the Income-tax Officer, as these documents were treated as part of the case records. The decision stated that the Income-tax Officer could call for documents from other courts, solidifying the legal standing of the Income-tax Officer's requisition. The rule was discharged, allowing the documents to be delivered to the Income-tax Officer for examination related to assessment proceedings. |
| Summary |
This case dealt with the powers of the Income-tax Officer under section 131(1) of the Income-tax Act, 1961, and its relationship with Civil Procedure Code, 1908. The ruling clarified that the Income-tax Officer has the same powers as Civil Courts regarding the discovery and production of documents. The court addressed the seizure of documents in a complaint filed by the petitioner against the respondent, ultimately ruling in favor of the revenue. Legal practitioners should note the implications of this case for future income tax assessments and the interaction between criminal and civil proceedings. The decision reinforces the authority of the Income-tax Officer in document requisition, which is crucial for tax compliance and enforcement actions. Understanding the intersection of tax law and civil procedure is vital for lawyers in tax litigation and compliance. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
R.N. Dutt,
K.K. Mitra
|
| Lawyers |
A.K. Dutta,
Jaharlal Roy,
Pankaj Kumar Ghosh,
Somraj Dutta,
B.L. Pal,
Amiya Kr. Mukherjee
|
| Petitioners |
Jhabarmull Agarwalla
|
| Respondents |
Kashiram Agarwalla
|
| Citations |
1969 SLD 675,
(1969) 71 ITR 269
|
| Other Citations |
Union of India v. State [1961] 42 ITR 755 (Cal.),
Ganapati Rawatmull v. Collector Land Customs [1961] 42 ITR 107 (Cal.)
|
| Laws Involved |
Income-tax Act 1961,
Civil Procedure Code, 1908,
Indian Penal Code
|
| Sections |
131(1),
Order XIII, rule 10,
424
|