Court : Jammu and Kashmir
Decided on : May-07-2004
Reported in : 2004(2)JKJ503
..... . bhardwaj, learned senior counsel for the petitioner has invited my attention to the recruitment rules of bsf law officers dated 13th april 1999 (annexure 'd'), comparative chart of bsf recruitment rules (old and new) and coast guard (annexure 'e'), duties and responsibilities of bsf law officers vis--vis their counterparts in the ..... guard and nsg without submitting any objection to this court inspite of the liberty having been granted to the mha in this regard.12. the comparative chart of recruitment rules of law officers in the bsf vis--vis their counterparts in coast guard reveals that for the post of chief law officer ..... officers in the bsf. however, in para 63.104 of the report, the pay commission has observed 'pay scales of coast guard personnel broadly correspond to pay scales of personnel in central police organisation, like bsf and certain allowances are also paid on the pattern of bsf because of their similar ..... f 1.1.96 based upon the recommendation of 5th central pay commission. the law officers of bsf also have got the replacement pay scales corresponding to their pre-revised pay scale as the vth cpc relating to up gradation of posts of bsf law officers to bring them at par ..... in a gazetted post in legal department of the state/central government, is essential. on the other hand, in the coast guard, section 115 of the coast guard act, 1978, which regulates the appointments of chief law officer and other law officers, provides an experience of 10 years in judicial service as .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Jan-07-2004
Reported in : (2004)83TTJ(Chd.)24
..... commissioner (appeals). the assessee inter alia, contended before the departmental valuation officer that the premium applied by the departmental valuation officer while valuing the various items is excessive as compared to the corresponding ratio of premium applied by the registered valuer. the learned vice president in para 9 of his order has given three illustrations from the report of the departmental valuation ..... officer and the report given by the registered valuer. i have gone through the chart submitted by the assessee placed at pp. 95 to 98 of the paper book in which item-wise difference in the valuation made by the departmental valuation officer as compared to corresponding valuation made by the registered valuer have been given. for instance, the departmental valuation officer ..... lakh surrendered by shri surinder pal verma and smt. neelam verma, respectively in their own hands or not? the impugned additions have been made under section 69 of the income tax act. section 69 refers to the unexplained investments.section 69b refers to the amount of investments, etc. not fully disclosed in the books of accounts. the admitted position is that all the 8 ..... in this case, the income tax officer made the addition of rs. 2,79,000 in asst. yr, 1982-83 and rs. 1,77,000 in respect of assessment year 1983-84 as undisclosed investment in the construction of the house on the basis of report given by the valuation officer. the tribunal held that the assessing officer could not have .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Jan-07-2004
..... alia contended before the d.v.o. that the premium applied by the d.v.o.while valuing the various items is excessive as compared to the corresponding ratio of premium applied by the registered valuer. the learned vice president in para 9 of his order has given three illustrations from the ..... report given by the registered valuer. i have gone through the chart submitted by the assessee placed at pages 95 to 98 of the paper book in which itemwise difference in the valuation made by the d.v.o. as compared to corresponding valuation made by the registered valuer have been given.for instance, ..... appeals), it is now clear that the alleged discrepancy is on account of the following three purchases allegedly claimed in the purchase account when no corresponding goods of these purchases were actually found at the time of search. the following 3 purchases are disputed:- 37.1 the first two are purchases ..... verma and smt. neelam verma respectively in their own hands or not? the impugned additions have been made under section 69 of the income-tax act. section 69 refers to the unexplained investments, section 69b refers to the amount of investments etc. not fully disclosed in the books of accounts. the admitted position ..... tax officer made the addition of rs. 2,79,000/- in assessment year 1982-83 and rs. 1,77,000/- in respect of assessment year 1983-84 as undisclosed investment in the construction of the house on the basis of report given by the valuation officer. the tribunal held that the assessing .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-08-2004
Reported in : ILR2004KAR3463; 2004(5)KarLJ161
..... and shall assist this hon'ble court to determine the appeal.5. the additional evidence are certain relevant correspondences between the appellant, the respondents (government of india) relating to the matter, comparative charts of the hon'ble commission proving that the tariff rates of the appellant are one of the lowest ..... by the appellant and the kptcl. however, learned counsel for respondents, while agreeing with the appellant that the proviso to sub-section (2) of section 27 of the act does not require a contract in writing, does not require any formal document, does not prescribe any particular form and does not ..... of statutes enunciated by the supreme court in the above cases are the binding authorities to state that the proviso to sub-section (2) of section 27 of the act is required to be restricted only to tariff determination and does not require a ppa to establish a concluded contract.50. in ..... conclude by contending that as on 01.06.1999 there existed no concluded contract of the nature covered under the proviso to sub-section (2) of section 27 of the act and, therefore, there was no merit in the contention that the impugned fixation of tariff is one without jurisdiction.17. sri ..... the impugned order is legislative in nature, there was no question of the law- maker providing an appeal to this court under section 41 of the act against such legislative action. the validity of a legislation is always tested on the touchstone of constitutional provisions under article 32 and/or .....Tag this Judgment!
Court : Delhi
Decided on : May-31-2004
Reported in : 113(2004)DLT547
..... section 154(5) as also under section 127 of the said act. the basic fact emphasised was that there is no inconsistency in the provisions since they are operating in different fields. learned senior counsel also emphasised that there is a difference between anti-theft legislations passed by various states in india and in that behalf relied on a comparative chart ..... to substantiate the tariff charged wrongly sought to make a distinction between 'unauthorized use of electricity', the expression used in section 126 of the said act as compared to the expression 'theft of electricity' used in section 125 of the said act. the stand of the respondent thus, taken is that an unauthorized use of electricity which is not deliberate and unintentional ..... seems to be to make a distinction and separate category from theft of electricity by categorizing cases of persons indulging in unauthorized use of electricity on a different plain.37. the explanationn to section 126 of the said act defines the expression ' ..... that there was a specific provision under the act of 1910 being section 39 which dealt with the theft of energy. thus, section 135 has once again been incorporated in the said act of 2003 making it more comprehensive and giving detailed procedure. there was in existence no corresponding provision to section 126 of the said act in the earlier enactments. the object clearly .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Aug-31-2004
Reported in : (2005)92ITD212(Mum.)
..... paper book) has also been filed. besides, there is an order of assessment tax under section 33/35 of the bombay sales act, 1959 (supra), at pages 92 to 95 of the apb.86. the comparative analysis of rates at which sales were made to m/s ashpon impex private limited, vis- ..... all its payments were received through account payee cheques. the assessee even produced the pay-in slips and bank statements including clearance statements. a comparative rate chart was also produced. still further, the alleged five per cent rate of hawala commission was not proved to have been earned by the assessee. ..... made, the stand of the learned counsel on behalf of the assessee is that all the details of party-wise sales were furnished, including comparative sales chart and rates. also, the aforementioned sales tax order was furnished.55. coming to the objection put forward by the revenue that merely accommodation entries ..... in such a situation, the assessee would most likely end up paying hawala commission to parties who might oblige him by making cheque payments against corresponding sale bills.24. it was observed by the learned cit(a) that it was evident from these contrary inferences possible, that no definite conclusion ..... payee cheques. the copy of the accounts of m/s ashpen impex (p) ltd., their pay-in slips and bank clearance statement were highlighted. a comparative chart of the sales rates charged to m/s ashpen impex (p) ltd. and those charged to other parties was enclosed. further, it was asserted by .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Mar-30-2004
Reported in : (2004)89TTJ(Pune.)823
..... that book results had been accepted in assessment year 1990-91 and assessment was made under section 143(3) of the act. the assessee also submitted that the trading results declared by it were also better as compared to the earlier years. the turnover disclosed by the assessee for the assessment year under ..... commodities as per supply stock register. however, he has not taken into consideration those items of stock as per the books which were more than corresponding stock shown in the supply register. in view of the explanation of the assessee mentioned hereinabove, the said supply stock register cannot be considered as ..... stock at rs. 5,50,117, he has taken into consideration only those accounts in which stock as per supply stock register was more than corresponding stock as per books. at the same time, the assessing officer has totally ignored commodities in whose case stock as per books was more ..... at the same time, the assessing officer has not taken into consideration those items of stock as per the books which were more than the corresponding stock shown in the supply register. it was vehemently argued that the stock register did not reflect the true position of the actual excess stock. ..... on the one hand and the closing stock shown in the supply act register did not tally with each other. the assessee also filed a chart before the commissioner (appeals) which shows the following picture : in view of the above chart, it was submitted that the difference in stock was only to the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Dec-20-2004
Reported in : (2005)93ITD120(Pune.)
..... such question is in negative for the reasons given hereafter. it is true and correct total income of every person which is assessable under section 4 of the act. consequently, the tax collector is rather duty bound to collect the legitimate tax due on such total income neither a penny less nor a ..... company. if the assessee had done marketing on its own, it would not have earned anything against the commission received. assessee also (sic) copies of correspondence between lepl and the customers the ao rejected the legal contention of assessee and held that provisions of suction 40a(2)(b) were attracted. further, it ..... spent 20% as commission paid to labtek saving on possible establishment costs. then again the nature of activities/services rendered to p.e. are not comparable with the nature of services rendered for products of other foreign companies. in any case it is for the businessman to decide how best to organize ..... , the same need not be repeated. we have considered their submissions in the light of material placed before us. we have gone through the chart showing income and expenditure of assesses as well as labtek and the same is reproduced below:a) gross margin from trading 1,52,33,384 11 ..... 123d) commission/consultancy 20,86,980 35,415e) other administration expenses 1,04,30,528 3,40,421 including depreciation the perusal of the above chart shows that assessee is a high wage structure company while labtek is a low wage structure company. if assessee had to do all the work itself .....Tag this Judgment!
Court : Sikkim
Decided on : Apr-01-2004
Reported in : AIR2004Sik36; 2006(1)CTLJ380(NULL)
..... stitching, making of pleats/ folds, proper stitching of pockets etc.the tender committee on thorough scrutiny of all the uniform samples found that although there were many lowest tenders, the corresponding quality of uniform items offered by them were not up to the standard. the committee was of the view that the uniforms items to be supplied to the students should ..... ignoring the lowest tenders have approved the rates offered by respondents 2 to 5. the approval of rates is illegal inasmuch as there is hike of up to 32/66% compared to the last years approved rates. by such illegal and arbitrary decision, there would be loss of about rs. 25 lakhs to the state exchequer.3. the state government ..... be of a good quality. on the basis of the above criteria selection of the samples was made as per the chart below :-------------------------------------------------------------------------sl. item lowest highest selectedno. rs. rs. rs.-------------------------------------------------------------------------1. shirt (boys) 42.95 79.00 65.002. shirt (girls) 42.95 79.00 65.003. pant 66.95 ..... twin test of reasonableness and public interest.as has been held by the supreme court in mahabir auto stores v. indian oil corporation, air 1990 sc 1031, the state acts in its executive power under article 298 of the constitution in entering or not entering in contracts with individual parties. article 14 of the constitution would be applicable to those .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jan-29-2004
Reported in : 2004(2)ALD1; 2004(1)ALT659
..... in the nature of a writ of mandamus, declaring that section 31, section 32(c), section 43, section 60, sub-section (6), section 61, sub-sections (1) and (4), section 62, section 71, section 77, section 137, section 158, section 167 sub-sections (1), (4) and (7), section 174, section 186, section 187, sub-section (5), section 193 sub-section (7), section 199, section 249 and section 250 and the rules in g.o. ms. no. ..... challenged provisions are otherwise unconstitutional by virtue of constitutional prohibition or imperative directives. an attempt was made to show that on a comparative study of the present act and corresponding provisions of the repealed act, no further powers had been conferred on these local bodies and this is definitely not in conformity with 73rd constitutional amendment. inasmuch ..... article 243g and article 246(3) of the constitution are enabling provisions and definitely both are to be interpreted harmoniously. no doubt, the petitioners provided a chart at page 95 showing the overlapping subjects of eleventh schedule vis-a-vis state list and concurrent list. the distribution of powers between centre and states in ..... a three-tier system of panchayat raj. in 1983, with a view to bring the administration closer to the people, the government constituted revenue mandals in place of revenue taluks. the andhra pradesh mandal praja parishads, zilla praja parishads, zilla pranalika abhivrudhi mandals act, 1986 (the 1986 act) ushered in a four tier system. these statutory .....Tag this Judgment!