Court : Income Tax Appellate Tribunal ITAT
Reported in : (2006)7SOT933(Bang.)
..... appeal observed that it is not concerned with the fact whether the agriculturists who were said to have advanced money were capable of advancing the amounts ..... contain the seal of sales tax check post though such rolls came from maharashtra to karnataka.(d) neither the appellant nor kmfl furnished any document or ..... the statement obtained from bsal in the course of survey under section 133a of the act.the learned commissioner (appeals) ought to have appreciated that the ..... earlier year then same explanation cannot be rejected in subsequent years as a rule of consistency does apply to income-tax proceedings, the revenue has taxed lease ..... partition was invested and capital contribution in the firm was made by raising loans from the creditors. the assessing officer was of the opinion that such ..... of bills submitted by the assessee contained 6 digits telephone number. during 1995, the telephone numbers of bombay were of 6 digits. hence shri dinesh was to ..... has specifically mentioned his inability to produce the persons. no further opportunity would make any difference. in fact, in the appellate proceedings and consequent remand proceedings, ..... representative pointed that the department has tried to ascertain the true facts in spite of non-co-operation from the assessee. the following efforts were made: (a) show-cause ..... section 143(3), there is no scope of change of opinion suman steels v. union of india (2004) 269 itr 412 (raj.) mahanagar telephone nigam ltd.'s case (supra). after 1-4-1989, the power .....Tag this Judgment!
Court : Supreme Court of India
..... year 1935 it was re-christened as bombay cricket association as formed gujarat and maharashtra cricket association receded from the territorial limits of the bombay presidency (proper) cricket association. the present ..... persons. the proposals for setting limits on tenures and terms were incorporated in a section which the committee describes as the end of the innings . 25 25 in ..... iv) ensure a distribution and balance of authority so that no single individual has unfettered powers. e. disqualifications 37 in regard to disqualifications, we accept the clause in the ..... lodha committee with the specific purpose of ensuring compactness of size, authority of decision making and monitoring performance. while bearing these factors in consideration, it is necessary to ..... khan and munaf patel have played for this association. mumbai cricket association in the year 1928, the bombay presidency (proper) cricket association was formed having geographical limits extending from sind in the ..... following directions:1. the registrar of societies under the tamil nadu societies registration act, 1975 shall upon the presentation of the said constitution by the ceo, register ..... or of any of the committees to any member entitled thereto or the non-receipt thereof by such individual shall not invalidate the proceedings of such meetings. ..... been raised during the course of hearing. 8 a. 6 issues relating to membership and associate membership: one state one vote rule (3)(a)(i) of the draft constitution contemplates that .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2002)82ITD71(All.)
..... 1987-88 and 1988-89. since the hindi version the rules and regulations was found silent with regard to the absolute powers of the secretary, the learned departmental representative was directed to produce ..... for few years for running the school whereas, the property in bombay was purchased in the name of mr. bakhat because under maharashtra's laws a society could not purchase a residential property for ..... that the profits had gone to the secretary. similarly, the society has pleaded that the loans given to the secretary or the landlady also appear in the balance-sheet as receivable and ..... and is in the increasing scenario as is evident from details in para no. 5.6(vi) above, which clearly confirms that the institution's intention is to have surplus which in ..... making the investment ceases to have any legal right to recover the same. consequently, the fact that the memorandum and the bye-laws governing the assessee's activities provide for compliance to section 14 of the registration of societies act and the assessee's claim that the investment in immovable properties at bombay ..... root of the constitutional scheme and our educational system. restricting admission to non-meritorious candidates belonging to the richer section of society and denying the same to poor meritorious is wholly arbitrary against ..... complaint under section 147/ 452/383 of the crcp/cpg/ipc act against h.r.a. bakhat, writ no. 2490/88 was for seeking stay against arrest of mr. bakhat, miscellaneous bail application 1928/88 was .....Tag this Judgment!
Court : Chennai
..... environment is not liable to be quashed merely for technical non-compliance, much reliance was placed on a division bench decision of the bombay high court in rambhau patil & others vs. maharashtra state road development corp. ltd. & others (2002-1-allmr-385), wherein, it was ruled thus, ".29. ..... in a case of this nature ..... , this court is not able to find any justification on the case and claim of the respondents for more than one reason. firstly, the agriculturists cannot have any objection once the acquisition proceedings are complete and the project already underwent considerable progress subsequent to the decision in wp.md. no. ..... .4. mr.p.wilson, learned senior counsel appearing for the petitioner/nhai, would submit that, subsequent to the notification under section 3-a of the national highways act (in short 'act) in respect of the project concerning three districts viz., pudukottai, sivaganga and trichy, was issued between 17.07.2010 and 21 ..... 2013, would commence his arguments by stating that pwd is the guardian in public trust of the water tanks in question and its exercise of power coupled with the core responsibility to protect the resources, in particular water resources, can never be allowed to be interfered with, and further, nhai ..... 12.11.2012, 17.11.2012 and 10.11.2012, issued by r-4 to r-6 in wp.1856 of 2013, nhai was asked to stop the work in 4 tanks and to make alternative alignments. the timing of the impugned orders and the instructions to halt the works came .....Tag this Judgment!
Court : Karnataka
..... the vacation of the land. therefore in exercise of the powers vested in me under section 5(a) of the ksc.st(ptcl) act, 1978 read with rule 3(6) of the rules framed under the said act and as provided in section 39(ii) of the klr act do hereby take possession of the schedule land and order ..... of the appellant-writ petitioners from 1962 and 1986. such a long-settled position could only be upset for some very compelling reasons and on making 37 out an extremely strong case for restoration of the appeal. there is nothing on record to suggest anything remotely like that. secondly, the ..... to the exceptional circumstances in a given case, but surely exercise of revisional power after a lapse of 17 years is not a reasonable time. invocation of revisional power by the sub-divisional officer under section 257 of the maharashtra land revenue code is plainly an abuse of process in the facts and circumstances ..... section 84-c of the bombay tenancy and agricultural lands act, 1948 as applicable to the state of gujarat, (hereinafter to be referred to as the act) in respect of the validity of the aforesaid sale deeds. on 29-4-1977 the mamlatdar held that the sales in question were invalid as the appellant was not an agriculturist ..... 21.05.1969. this sale has taken place well within 7 years of the grant. the condition of non-alienation has been violated by the respondent and this attracts section 4 of the act. therefore, declare the sale transactions dated 21.05.1969 in respect of the suit land as null and .....Tag this Judgment!
Court : Delhi
..... /2016 page 16 of 21 with section 4 of the workmen's compensation act (see:1. mackinon mackenzie and co (p) ltd v. rita fernanda, 1969 (2) llj812 devshi bhanji khona v. mary burno, 1985 (2) llj insurance company ltd. v. yashodhara amma, 1990 (1) llj387(kerala); zubeda liana v. maharashtra state road transport corporation, 1991 (1) llj66(bombay). (para10) (kerala); united 70 india ..... to his work and what happened during the continuance of that work. in mcfarlane v. hutton brothers (stevedores) ltd., 1926 (96) ljkb357:20. bwcc222and muscroft v. stewarts and lloyds ltd., 1928 (140) lt64:21. bwcc274 the case was one in which the workman suffered from heart disease and he died while he was working as a stevedore, unloading from a ship ..... part played by either of them, viz. the work and the condition. (e) in depot manager, andhra pradesh state transport corporation v. gurrapu anjamma, 2000 (1) acc648:2001. acj1885:1999. (6) ald101 the andhra pradesh high court held that, 4. .. in support of his contentions, learned counsel for the... respondents relied upon the following decisions:1. thengackal estate v. reethammal, llj1996 ..... employee was not covered under the aforesaid expression death by accident?; i.e. on a common understanding and in a non-technical sense, the said expression would mean that the death ought to have been as a result of some violent act or an accident having been caused while on the move in a vehicle or from falling or on being bitten .....Tag this Judgment!
Court : Himachal Pradesh
..... 29. in narayan govind gavate v. state of maharashtra and ors. : air 1977 sc 183, hon'ble supreme court observed that presumption provided in illustration (e) of section 114 of the evidence act is based on well known maxim of law. ' ..... 3 scc 17.18. when andhra pradesh public employees (recording and attestation of date of birth) rules, 1984, provided power for correction of bona fide mistake in recording the date of birth, within three years of entry ..... so when the extract from the birth register even otherwise was found to be doubtful. commissioner of police, bombay and anr. v. bhagaban v. lahane : (1997) 1 scc 247.21. the decree obtained by ..... he had put his signature in the service record accepting his date of birth as november 27, 1928. moreso the said employee had neither taken any step nor made any representation for correcting his date ..... servant may derive some unfair advantage therefrom.(2) when a government servant, within the period allowed, makes an application for the correction of his date of birth as recorded, an enquiry shall be made ..... be the correct age.(3) the result of every such inquiry should in the case of gazetted/non gazetted government servants be briefly stated in their service cards/service books and if correction is sanctioned, ..... (education) to the government of himachal pradesh and an another representation dated 12.10.2009 (annexure p-6) to the registrar, punjab university, chandigarh, contending that she is working as principal in government senior secondary .....Tag this Judgment!
Court : Mumbai
..... to the state of maharashtra, there is an amendment to rule 19 under which the power of the court to re-admit an appeal is also extended to a situation where the appeal is dismissed under rule 18(a) or rule 18. rule 18(a) envisages a ..... in the trial on the ground that he has no instructions and then withdraws from the case either after, or without making, an application for adjournment, all further proceedings against the defendant become ex-parte. if the court thereafter asks the plaintiff ..... relating to the suit. a division bench of the madras high court in r.namperumalnaidu vs. alwar naidu (air-1928-mad-831)took the view that appearance for the purposes of order ix does not constitute mere attendance of a pleader ..... and another decision of that court in mariannissavs. ramkalpa gorain (i.l.r.(1907)-cal.-235). the division bench observed in paragraph 6 as follows: "6. ... ... ... in the former case mookerjee, j; one of the refering judges, agreed with the decision of our court in ..... , to interfere ex-debito justitiae and the inherent powers of the court under section 151 of the code of civil procedure can very properly be applied to this case. the principles on which the privy council acted in raja debi bakhsh singh vs. habib shah ..... bench of this court in sonubaibaborao gaikwad vs. shivajirao krishnarao gaikwad (air-1921-bombay-20)has held that the provisions of order xli, rule 19 are not exhaustive of the powers of the appellate court to restore an appeal for hearing. in taking this view .....Tag this Judgment!
Court : Karnataka
..... respect of them (emphasis supplied) in direct recruit class ii engineering officers' association versus state of maharashtra (1990 (2) scc 715) : (air 1990 sc 1607 : 1991 air scw 2226), a ..... p.185) and corpus juris [vol.34, p.743). in gulabchand chotalal parikh versus state of bombay (now gujarat), (1965) 2 scr 547 : (air 1965 sc 1153) the question was whether ..... came to be adjudicated in os no.92/50-51 was by the district judge exercising power u/s.92 and the present suit is adjudicated by the court of original jurisdiction viz ..... reliefs in the suits filed subsequently would recede to back ground and it has to make way for the application of general principles of resjudicata. no individual can be vexed ..... privy council in abdur rahim versus abu mohamed barkat ali, 55 ind app 96: (air 1928 pc 16), and by this court in pragdasji guru bhagwandasji versus ishwarlalbhai narsibhai, 1952 scr 513 ..... resjudicata. mr. prasanna kumar has contended that waiver, relinquishment, abandonment or withdrawal or all acts of the parties which can be explained only after full fledged trial and in support of ..... sy. no: 2 of gubbi taluk, kasaba hobli, measuring 2 acresand 4 guntas now converted for non-agricultural purposes with a cinema building in the suit land bounded on: east by : the land ..... rule (1)(4)(b) or order ii rule 2 can be gone into since same is alien to section 11 of code of civil procedure. he would submit that three suits referred to by the defendants has not culminated in final adjudication vis-a-vis .....Tag this Judgment!