BALDEO SINGH Vs. COMMISSIONER OF INCOME TAX DELHI AND AJMER
LAWS(SC)-1960-9-33
SUPREME COURT OF INDIA
Decided on September 02,1960

BALDEO SINGH Appellant
VERSUS
COMMISSIONER OF INCOME TAX DELHI AND AJMER Respondents





Cited Judgements :-

RAGHUVANSHI MILLS LIMITED BOMBAY VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-1960-12-44] [RELIED ON]
S JASWANT SINGH VS. COMMISSIONER OF INCOME TAX DELHI [LAWS(DLH)-1967-4-24] [REFERRED TO]
NAVANAGAR TRANSPORT AND INDUSTRIES LIMITED VS. M M PARIKH INCOME TAX OFFICER [LAWS(GJH)-1964-2-9] [REFERRED]
J K IRON AND STEEL COMPANY LIMITED VS. INCOME TAX OFFICER [LAWS(ALL)-1965-11-24] [REFERRED TO]
TRIPURA GOODS TRANSPORT ASSOCIATION VS. COMMISSIONER OF TAXES [LAWS(GAU)-1995-7-5] [REFERRED TO]
HAFEEZUNNISA BEGUM VS. INCOME TAX OFFICER B III B WARD HYDERABAD [LAWS(APH)-1963-9-20] [REFERRED TO]
K S PAPANNA VS. DEPUTY COMMERCIAL TAX OFFICER GUNTAKAL [LAWS(APH)-1966-11-27] [REFERRED TO]
N PULLAYYA VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-1967-11-13] [REFERRED TO]
MUDIAM OIL CO VS. INCOME TAX OFFICER [LAWS(APH)-1971-7-27] [REFERRED TO]
SRINIVAS BANKING COMPANY LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1963-12-13] [REFERRED TO]
SARDAR AJAIB SINGH CALCUTTA VS. COMMISSIONER OF WEALTH TAX W B [LAWS(CAL)-1967-8-9] [REFERRED TO]
REFORM FLOUR MILLS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1975-6-26] [REFERRED TO]
G K DEVARAJULU NAIDU VS. COMMISSIONER OF INCOME-TAX [LAWS(MAD)-1963-8-1] [REFERRED TO]
K KRISHNAVENI VS. APPELLATE ASSISTANT COMMISSIONER [LAWS(MAD)-1984-8-45] [REFERRED TO]
UNION OF INDIA VS. A SANYASI RAO [LAWS(SC)-1996-2-95] [REFERRED TO]
UNION OF INDIA VS. M V VALLIAPPAN [LAWS(SC)-1999-7-12] [REFERRED]
K K LOOMBA VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-1998-11-12] [REFERRED TO]
SOHANI DEVI JAIN VS. INCOME TAX OFFICER [LAWS(GAU)-1977-1-1] [REFERRED TO]
JAMES ALEXANDER AND CO LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1961-9-1] [REFERRED TO]
SARDAR SURJIT SINGH VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1962-8-2] [REFERRED TO]
HIRACHAND VASTARAM VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1963-1-4] [REFERRED TO]
PILANI INVESTMENT CORPORATION LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1966-7-21] [REFERRED TO]
PLAKKAD ESTATE PRIVATE LIMITED VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(KER)-1980-2-14] [REFERRED TO]
C T SENTHILNATHAN CHETTIAR VS. STATE OF MADRAS [LAWS(SC)-1967-7-1] [REFERRED]
BALAJI VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE AKOLA [LAWS(SC)-1961-8-1] [RELIED ON]
TIKARAM AND SONS LIMITED VS. COMMISSIONER OF SALES TAX U P IN ALL APPEALS [LAWS(SC)-1968-3-17] [REFERRED TO]
CHANDI PRASAD CHOKHANI VS. STATE OF BIHAR [LAWS(SC)-1961-4-25] [REFERRED]
SODHI TRANSPORT CO VS. STATE OF UTTAR PRADESH [LAWS(SC)-1986-3-41] [RELIED ON]
INDIAN ALUMINIUM CO VS. STATE OF KERALA [LAWS(SC)-1996-2-201] [RELIED ON]
NAVNIT LAL C JAVERI VS. K K SEN APPELLATE ASSISTANT COMMISSIONER OF INCOME TAX BOMBAY [LAWS(SC)-1964-10-23] [REFERRED]
COMMISSIONER OF INCOME TAX VS. NAVINCHANDRA MAFATLAL [LAWS(SC)-1961-1-11] [REFERRED TO]
SOORAJMULL NAGARMULL VS. COMMISSIONER OF INCOME TAX CENTRAL CAL CUTTA [LAWS(SC)-1962-2-40] [RELIED ON]
PUNJAB DISTILLING INDUSTRIES LIMITED VS. COMMISSIONUR OF INCOME TAX PUNJAB [LAWS(SC)-1965-2-16] [RELIED ON]
COMMISSIONER OF INCOME TAX WEST BENGAL VS. ANIL KUMAR ROY CHOWDHURY [LAWS(SC)-1967-3-8] [REFERRED]
JAGANNATH VS. AUTHORISED OFFICER LAND REFORMS [LAWS(SC)-1971-10-48] [DISTINGUISHED]
BUILDERS ASSOCIATION OF INDIA VS. STATE OF U P [LAWS(ALL)-2012-8-18] [REFERRED TO]
RUBY RUBBER WORKS VS. RUBBER BOARD [LAWS(KER)-1965-9-13] [REFERRED TO]
PALAKAD ESTATE PVT LTD VS. AGRL INCOME TAX OFFICER [LAWS(KER)-1980-2-29] [REFERRED TO]
K V KUPPA RAJU VS. GOVERNMENT OF INDIA [LAWS(KAR)-1999-9-48] [REFERRED TO]
M V VALLIAPPAN VS. INCOME TAX OFFICER [LAWS(MAD)-1988-1-56] [REFERRED TO]
SYMON VS. STATE OF KERALA [LAWS(KER)-1994-5-3] [REFERRED TO]
MAHALAXMI COTTON GINNING PRESSING AND OIL INDUSTRIES KOLHAPUR VS. STATE OF MAHARASHTRA [LAWS(BOM)-2012-5-21] [REFERRED TO]
D P METALS VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-8-28] [REFERRED TO]
SIVANANDAN VS. STATE OF KERALA [LAWS(KER)-1994-5-22] [REFERRED TO]
MARIAMMA SUNNY VS. STATE OF KERALA [LAWS(KER)-1993-12-34] [REFERRED TO]
PATTAMBI SERVICE CO-OPERATIVE BANK LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(KER)-2014-12-168] [REFERRED TO]
PRASAD VS. STATE OF KERALA [LAWS(KER)-2017-2-103] [REFERRED TO]
EMPLOYEES STATE INSURANCE CORPORATION VS. ANDHRA PRADESH STATE ELECTRICITY BOARD [LAWS(APH)-1968-11-34] [REFERRED TO]
V.R.PRASAD VS. STATE OF KERALA [LAWS(KER)-2017-2-393] [REFERRED TO]


JUDGEMENT

- (1.)In 1944, the appellant was a resident of Lahore. On October 14, 1944, he was assessed to income-tax by the Income-tax Officer, Lahore for the assessment year 1944-45 on an income of Rs. 49,047. As is well known in August 1947, India was partitioned and Lahore came to be included in the newly created Dominion of Pakistan and went out of India. After the partition, the appellant shifted to Delhi and was residing there at all material times.
(2.)The appellant held shares in a company called Indra Singh and Sons Ltd. which had its office at Calcutta. The other shares in that Company were held by Indra Singh and Ajaib Singh. The holding of all the shareholders were equal. An annual general meeting of this company was held on April 17, 1943, in which the accounts for year ending March 31, 1942, were placed for consideration. The accounts were passed at the meeting but no dividend was declared though the accounts disclosed large profits.
(3.)On June 11, 1947, an Income-tax Officer of Calcutta passed an order under S. 23A of the Income-tax Act that Rs. 14,23,110 being the undistributed portion of the assessable income of the company for the year ending March 31, 1942, after the deductions provided in the section, be deemed to have been distributed as dividend among the three shareholders on the date of the general meeting, that is, April 17, 1943. As a result of this order a sum of Rs. 4,74,370 being his share of the amount directed to be distributed, had under the section, to be included in the income of the appellant for the assessment year 1944-45. The validity of this order was never challenged.
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