Court : Punjab and Haryana
Decided on : Jan-28-1976
Reported in : AIR1976P& H131
..... 1, 1950:--'in exercise of the powers conferred by sub-section (3) of section 1 of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948, the governor of east punjab is pleased to order that sections 2 and 14-47 of the said act shall come into force in the whole of east punjab with effect from the 1st january, 1950.'no other notification under sub-section (3) of section 1 ..... judgment under appeal, the learned single judge has observed that from a mere reading of section 13 of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948 (hereinafter called the consolidation act), it is clear that the state govern-ment cannot acquire any land so as to leave a fragment and inasmuch as acquisition of a plot measuring l kanal 12 marlas in area out of the total area ..... new khasra no. 15/15/1, min north measuring 1 kanal 12 marlas out of 5 kanals is contrary to section 13 of the east punjab holdings (consolidation and prevention of fragmentation) act (50 of 1948) as respondent no. 2 could not acquire so as to leave a fragment.' '9 (b). that the creation of new khasra no. 15/15/1, min north out of khasra numbers carved during .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-24-1976
Reported in : 1976CriLJ1586
..... in support of the contention reliance was placed on the decision in roop chand v. state of punjab : air1963sc1503 , in this case, the court found that the impugned order depriving the petitioner of his right to certain plots under east punjab holdings (consolidation and prevention of fragmentation) act, 1948 was illegal and when there was serious threat to give effect to the same, the petitioner could ..... vigilance over the petitioners who were asked not to leave calcutta while papers were being made ready to secure their detention under the conservation of foreign exchange and prevention of smuggling activities act, 1974 hereinafter referred to as cofeposa. it was stated that the petitioners had reason to believe that they would be detained at any time under the ..... such government, specially empowered for the purpose. it is only reasonable) to hold that the government concerned or its officer of such high status himself will consider the materials as enjoined by law and on satisfaction that it is necessary to prevent a person from acting in any manner prejudicial to the conservation of augmentation of foreign exchange or from ..... any other statutory bodies and/or authorities and also restraining them from arresting your petitioners under conservation of foreign exchange and prevention of smuggling activities act, 1974 and/or from passing and/or serving any order under the said act on your petitioners till the disposal of the rule.4. on august 8, 1975, the collector of customs, west .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-17-1976
Reported in : AIR1976SC2368; 105ITR212(SC); (1976)4SCC435; 1SCR207; 1976(8)LC771(SC)
..... before us learned additional solicitor general has assailed the judgment of the high court and has contended that the high court was in error in holding that the instant case was not one of income escaping assessment. as against that, mr. ray on behalf of the assessee respondent has canvassed ..... revenue :whether, on the facts and in the circumstances of the case, the tribunal was right in holding that in making the reassessment under section 147(b) of the income-tax act, 1961, the income-tax officer could not depart from the method of computation permitted in rule 33 of ..... appeal before the tribunal the department urged that the appellate assistant commissioner was not justified in holding that the income-tax officer (i) had no jurisdiction to start proceedings under section 147(b) of the act; and (ii) that the appellate assistant commissioner had erred in allowing deductions in the income ..... of income escaping assessment. there is necessarily an element of error in cases of income escaping assessment mentioned in section 147(b) of the act of 1961. such error resulting in income escaping assessment becomes manifest in the light of information coming subsequently into the possession of the income-tax ..... compared to the other method mentioned in the rule would warrant the conclusion that income has escaped assessment and as such section 147 of the act of 1961 would get attracted. after giving the matter our earnest consideration, we find it difficult to accept the above contention. it was open .....Tag this Judgment!