Court : Income Tax Appellate Tribunal ITAT Indore
Decided on : Aug-18-2000
..... sufficient to say that the impugned issue has been examined by the assessing officer after application of mind in accordance with the existing provisions of law.17. keeping in view the totality to the facts and circumstances of the case in the light of the existing legal provisions, we are ..... case, the assessee was not entitled to the claim of deduction on account of deferment of sales-tax in view of the existing provisions of law and the assessing officer has allowed the claim to the assessee even without making any discussion on this subject in its order. an oblique ..... officer has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaires. in response to the ..... adjudicated the issue in the light of the same. since the action of the assessing officer is against the existing guidelines and the relevant provisions of law, the cit was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.9. mr. brijesh gupta, ..... passed. the application of mind by the assessing officer means the assessing officer should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about impugned issue.the assessing officer has .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-28-2000
..... provision of the statute was 750 chosen to precisely address crowding and physical intimidation: conduct shown to impede access, endanger safety and health, and strangle effective law enforcement"); id., at 14 ("[t]his provision narrowly addresses the conduct shown to interfere with access through crowding and physical threats"). the court nevertheless concludes that ..... place of employment involved in a labor dispute. we concluded that this statute violated the equal protection clause of the fourteenth amendment, because it discriminated between lawful and unlawful conduct based on the content of the picketers' messages. that discrimination was impermissible because it accorded preferential treatment to expression concerning one particular subject ..... moreover, as with every exercise of a state's police powers, rules that provide specific guidance to enforcement authorities serve the interest in evenhanded application of the law. whether or not those interests justify the particular regulation at issue, they are unquestionably legitimate. it is also important when conducting this interest analysis to recognize ..... the avoidance of potential trauma to patients associated with confrontational protests. moreover, rules providing specific guidance to enforcement authorities serve the interest in evenhanded application of the law. also, the statute deals not with restricting a speaker's right to address a willing audience, but with protecting listeners from unwanted communication. pp.714-718. .....Tag this Judgment!
Court : Guwahati
Decided on : Jun-09-2000
..... the revenue, submitted that the two questions referred to above arose out of the order of the tribunal and are/were pure questions of law but the tribunal erroneously refused to refer the same in a most illegal fashion. the learned counsel strenuously argued that the two questions mentioned ..... the learned tribunal upon hearing the parties rejected the application holding that the questions referred to above were not questions of law arising out of such order and, accordingly, rejected the application. hence, this application.4. mr. k.p. sarma, the learned senior counsel appearing ..... of interest amounting to rs. 8,50,000 made by the assessing officer ?"3. the revenue contended that the aforesaid questions were pure questions of law and, accordingly, prayed before the tribunal to draw up a statement and refer the case before the high court. the assessee opposed the application. ..... application before the tribunal under section 256(1) of the act requiring the tribunal to refer to the high court the following two questions of law:"1. whether, on the fact sand in the circumstances of the case, the tribunal is justified in holding that there is no nexus between the ..... the income tax act, 1961 (hereinafter referred to as 'the act'), requiring the tribunal to state the case and refer the two questions of law enumerated in their application under section 256(1) of the act before the tribunal, gauhati bench, which was finally turned down by the tribunal. the .....Tag this Judgment!
Court : Guwahati
Decided on : Jun-09-2000
..... the revenue, submitted that the two questions referred to above arose out of the order of the tribunal and are/were pure questions of law but the tribunal erroneously refused to refer the same in a most illegal fashion. learned counsel strenuously argued that the two questions mentioned above ..... learned tribunal upon hearing the parties rejected the application holding that the questions referred to above were not questions of law arising out of such order and accordingly rejected the application. hence, this application.4. mr. k. p. sarma, learned senior counsel appearing on ..... interest amounting to rs. 8,50,000 made by the assessing officer ?'3. the revenue contended that the aforesaid questions were pure questions of law and accordingly prayed before the tribunal to draw up a statement and refer the case before the high court. the assessee opposed the application. the ..... application before the tribunal under section 256(1) of the act requiring the appellate tribunal to refer to the high court the following two questions of law : '1. whether, on the facts and circumstances of the case, the tribunal is justified in holding that there is no nexus between the ..... under section 256(2) of the income-tax act, 1961, requiring the tribunal to state the case and refer the two ques-tions of law enumerated in their application under section 256(1) before the income-tax appellate tribunal, gauhati bench, which was finally turned down by the tribunal. .....Tag this Judgment!
Court : Patna
Decided on : Apr-10-2000
..... grounds stated in the divorce petition. in paragraph 5 of the judgment the learned additional judge took up for consideration this issue and also the relevant law as contained in section 13(1) of the hindu marriage act according to which the marriage can be dissolved if it is proved that after its solemnisation either party has clearly sexual inter course with ..... of additional sessions judge would come to such erroneous conclusions on wrong basis.12. be that as it may, it is clear that both in fact as well as on law the present revision petition is fit to be allowed.13. in the result this revision petition is allowed and the impugned order passed by the learned additional sessions judge is ..... ) of section 125 according to which if it is proved that the wife is living in adultery she would not be entitled to maintenance. in view of the provisions of law on the subject it is perfectly clear that the order passed by the learned additional sessions judge reverting the order passed by the learned judicial magistrate cannot be allowed to ..... district. judge on 2-7-1998 in divorce case no. 5/94. in this back ground i will now proceed to discuss the facts of this case as also the law involved.8. it has been very seriously contended before me on behalf of the petitioner that opposite party no. 2 is not entitled to maintenance as she has already been .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-13-2000
Reported in : 2001(2)ALLMR155; 2001(2)BomCR740
..... guardian of the petitioner. accordingly the learned advocate for the respondent, therefore, submitted that the changes in the school records were not carried out in accordance with the provisions of law. reliance is placed in the decision of a division bench of this court in the matter of rajesh yadavrao shankpale v. state of maharashtra and others : air1999bom372 and it is ..... contained in rules 26.3 and 26.4 of the secondary schools code would not be applicable. the petitioner, however, was not able to point out any other provisions of law which would apply to the changes which can be brought about in the primary schools records. undisputedly there was no other code specifically prescribing the procedure to be followed by ..... were certainly applicable to the procedure to be followed in the case of changes in the school record of the primary schools. it cannot be disputed that the provisions of law contained in rules 26.3 and 26.4 merely codify the principles of natural justice, and the rules of discipline in order to have legal sanctity for the records maintained .....Tag this Judgment!
Court : Karnataka
Decided on : Jul-25-2000
Reported in : AIR2001Kant36; ILR2000KAR3063; 2001(2)KarLJ188
..... section 30 of the advocates act and section 14 of the bar council act and that the state legislature was not competent to make a law repugnant to laws made by the parliament pursuant to entries in 77 and 78 of list i of 7th schedule of the constitution. sri holla had also ..... either by the supreme court or by the high court by virtue of his ability, standing at the bar or special knowledge or experience in law he had acquired and that conferment was also with certain restrictions for him as the bar council of india might have in the interest of the ..... was given the option to regulate even the procedure for the presentation of an address after the misbehaviour or incapacity had been proved by enacting a law for the purpose to make it more definite and consistent'.13. in sultana begum's case, supra, under the heading 'interpretation of statutes -- harmonious ..... thought of clearly demarcating the boundaries and, therefore, indicated that up to the stage of proof of misbehaviour or incapacity the field is covered by a law enacted by the parliament, the first part being covered by clause (5) and the latter by clause (4) with the only difference that the parliament ..... clause (5) it would have indicated that it was incumbent on the parliament to regulate even the procedure for presentation of an address by enacting such a law leaving it no option even in the matter of its procedure after the misbehaviour or incapacity had been investigated and found true. 'sometimes, the legislature uses .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-25-2000
Reported in : 2000CriLJ4414
..... the court pronouncing a sentence of life imprisonment is entitled to take into account the latter consideration and after an in depth consideration of the law on different occasions, the supreme court has in unequivocal terms laid down that the life imprisonment is life imprisonment and nothing less than that. ..... case accompanied by abnormally high degrees of savage, brutality and that merely because the accused come from a particular strata of society that the law cannot condone such acts which show absolute and complete disregard for life. there is only one small factor which can be pleaded on behalf ..... a life sentence would be adequate punishment for what has been done. it is not a question of retribution because the days when the law prescribed revengeful punishments are long passed, but society also recognises the fact that where the offence is so abhorrent that any right thinking authority ..... pradesh) and : 1996crilj4158 (kamta tiwari v. state of madhya pradesh) wherein the apex court had occasion to deal with several facets of the law relating to the award of death sentences. in the latter of the two cases where the supreme court did confirm the death sentence, it was ..... off. we are unable to read even the slightest prejudice that has occurred to the accused and having regard to the clear cut position in law, the objection that has been pleaded is overruled. we need to add here that the criminal procedure code itself makes a distinction between irregularities and illegalities .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-05-2000
Reported in : (2000)163CTR(Kar)410
..... & ors. : 164itr376(sc) it was observed that, tax is a compulsory exaction of money by a public authority for public purposes enforceable at law and not a payment for services rendered.17. it was further observed :'this definition brings out, in our opinion, the essential characteristics of a tax as distinguished ..... as 'duty' for the purpose of provisions of section 43b of the income tax act, 1961 ?'in itrc no. 342/98, the following question of law has been referred :'whether, on the facts and in the circumstances, the tribunal was right in holding that 'kist' payable by the assessee to the ..... diesel and shop rent which included expenses of rs. 11,26,788 under high speed diesel account?'in itrc no. 791/98, the following question of law has been referred :'whether, on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, ..... 1965, especially the provisions of section 24 of the said act, the tribunal was right in law in holding that 'kist' amount payable to the government by the assessee could not be brought within the purview of provisions of section 43b of the ..... be brought within the purview of provisions of section 43b of the income tax act, 1961 ?'in itrc no. 5/96, the following question of law has been referred:'whether on the facts and in the circumstances of the case, particularly having regard to the changed provisions in the karnataka excise act, .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Sep-21-2000
Reported in : 2002ACJ1011; 2000(6)ALD104; 2000(5)ALT716
..... . narayana contended that the tribunal committed an error in applying the theory of the contributory negligence and has failed to assess the just compensation as contemplated under the provisions of law. he has drawn our attention to the judgment of delhi high court in delhi transport corporation v. kumari lalitha, air 1982 del. 558, wherein it is held that the damages .....Tag this Judgment!