Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-23-1997
Reported in : (1998)67ITD379(Mum.)
..... been a gross under-valuation of the roperty in the previous year. therefore, the notice issued by the wto under section 17 was valid. however, it would be open to the assessee, in proceedings pursuant to the notice, to contest the same on all such grounds as he might be advised.we are of the view that ..... soon thereafter, sold the property for the almost equivalent value of rs. 5,00,000 the wto issued a show-cause notice under section 17 of the wt act, 1957, in respect of the assessment year 1976-77 on the ground that he had reason to believe that the net wealth of the assessee chargeable to ..... and trustees of the estate of late shri ratanchand hirachand; mr. rajas r. doshi & aryind r. doshi have applied for a certificate under section 230a of the it act 1961 for executing sale deed of the property situated at chaturshringi hill, survey no. 87/a-1/17/87/a-1 /3 and 87-b village aundh ta. ..... and truly all material facts necessary for asst. his net wealth chargeable to tax on this account has escaped assessment under section 17(1) (a) of w.t. act. issue notice under section 17(1) (a)." 4. the main plank of attack launched by shri khare, ld. counsel for the assessee, is that all material ..... of rs. 16 lakhs and the assessing officer came to know of this sale deed when the assessee applied for a certificate under section 230a of the it act vide his application dated 31-5-1983. the requisite certificate under section 230a was issued on 19-3-1983. but on the basis of the valuation shown .....Tag this Judgment!
Court : Mumbai
Decided on : May-06-1997
Reported in : AIR1997Bom349; 1997(3)ALLMR504; 1997(4)BomCR551; 1997BomCR(Cri)918; (1997)3BOMLR333; II(1997)DMC407; 1997(3)MhLj602
..... v. narasu appa mali, : air1952bom84 . this court in para 12 of the judgment, has reproduced the contentions in regard to validity of bombay prevention of hindu bigamous marriages act, 1946 raised before it, as follows :'(12) it has then been argued with great ingenuity by mr. shah that by reason of ..... affording additional grounds to the wife for claiming divorce that are not made available to the husband. in any event, we are in the present proceedings concerned with a challenge raised by the wives. incase a challenge is, at a later stage raised by husbands, the same will be considered ..... submitted that the very institution of polygamy discriminates against women only on the ground of sex.'in para 30 of die judgment, this court has proceeded to hold, as under :'(30) but it is argued that even as to this social reform, the stale legislature should have made it all ..... and wife...' 18. it is also useful to note that law commission had suggested comprehensive amendment to the act in the bill titled 'the christian marriage and matrimonial causes bill 1960' submitted along with its 15th report whereby both husband and wife were given theright to seek dissolution of marriagc ..... on at most all grounds mentioned in the special marriage act including the ground of adultery simpliciter, cruelty and desertion as .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-11-1997
Reported in : 1998(5)BomCR12; (1998)1BOMLR547; 1998(2)MhLj634
..... be deemed for the purposes of this section and of any appeal in the proceedings to constitute a criminal cause or matter'.the provisions contained in sub-section (2) of section 14 of the administration of justice act, 1960 make is absolutely clear that notwithstanding anything in any enactment or rule of law, ..... 21. a review of the above decisions reaffirms the position which was settledby the decision of a constitution bench in rameshwar shaw case. theconclusion about validity of the detention order in each case was reachedon the facts of the particular case and the observations made in each ofthem have to be read ..... ii) that the detenu, not being in custody on 6th august, 1964, when the detention order was reviewed under rule 30-a, there was no valid review according to that rule. the learned judge who heard the earlier petition had negatived both the contentions. the second petition was filed by one ramkuwar ..... would amount to an application for review of the previous order on the ground that the court had wrongly decided that the order of detention was valid when on that day, on grounds that were not brought to the notice of the court, the order of detention was really invalid. these ..... against the respondent the governor of liverpool gaol in respect of a sentence for four years' corrective training. the ground of application was that no valid sentence had been passed on the applicant. the second application was made by the applicant to a divisional court of queens bench division for the .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-13-1997
Reported in : 1998(3)ALLMR785; 1998(1)BomCR305
..... certain portion of the land in favour of the landholders. obviously, such a decision is possible only on the hypothesis that the non-applicants in those proceedings (viz. heirs of ashru) were the tenants or the heirs of the tenant ashru. the position of the landholders would not have been prejudicially affected ..... his property. various admissions made in this case are unambiguous and unequivocal. in the written reply ex. aw 5/7, filed by nihal chand in these proceedings, it has been clearly admitted that the insolvent has 1/3rd share in the property. under these circumstances, the burden of proof on the official receiver, ..... for the plaintiff and mr. chagla, learned counsel appearing for the defendants at length. mr. dwarkadas has submitted that the defendants had made admissions during the proceedings before the small causes court, wealth tax and income-tax authorities to the effect that the deceased and defendant no. 1 were having joint ownership of ..... 6/2 the copy from the entries of the register of the property tax for the years 1956 to 1961; a.w. 6/3 for the years 1960 to 1965; a.w. 6/9 for the years 1965 to 1970, in which the share of chiranji lal insolvent has been shown as 1/3rd ..... pleas. but here the landholders prosecuted one of those proceedings and have got a decision of resumption of the land. thus the landholders have elected to choose one of the two inconsistent remedies and have obtained a relief under section 38 of the tenancy act. it would be very difficult for them now .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-11-1997
Reported in : 1998(1)ALLMR62; 1998(1)BomCR417
..... raised the plea in the statement of claim that enquiry was not fair and proper and the enquiry officer was partial and favouring the club throughout the enquiry proceedings/he has also set up the plea that the enquiry was conducted in total violation of the principles of natural justice and no opportunity was given to him ..... , : (1975)iillj409sc and other rulings whose ratio runs counter to the principles enunciated above, and hospital mazdoor sabha, : (1960)illj251sc is hereby rehabilitated'. 9. thus, the apex court overruled safdarjung hospital, madras gymkhana, delhi university and other rulings whose principles were inconsistent with the principles laid down in bangalore ..... they are substantially severable, then they can be considered to come within section 2(j). (d) constitutional and competently enacted legislative provisions may well remove from the scope of the act categories which otherwise may be covered thereby. v. we overrule safdarjung, : (1970)iillj266sc , solicitor's case : (1962)illj241sc , gymkhana, a.i.r. 1968 s.c. 1873 dhanrajgirji hospital ..... relied on the decision of the apex court in physical research laboratory v. k.g. sharma, : (1997)iillj625sc .7. the term 'industry' is defined in the industrial disputes act under section 2(j)which reads thus:(j) 'industry' means any business, trade, undertaking, manufacture or calling of employers and includes any calling, service, employment, handicraft, or industrial .....Tag this Judgment!
Court : Mumbai
Decided on : Jun-20-1997
Reported in : 1998(2)BomCR87
..... considered in the earlier proceedings, and therefore, the validity could again be questioned. the supreme court held that such submissions were contrary to the principles of res judicata and ignored the binding effect of the decision ..... .r. 1941 pc. 64 were followed by this court in dalmia dadri cement co. ltd. v. c.i.t. : 34itr514(sc) ; state of saurashtra v. memon haji ismail haji : 1scr537 ; jagannath agarwala v. state of orissa : 1scr205 ; state of saurashtra v. jamadar mohamad abdulla : 3scr970 ; pramod chandra v. state of orissa. : air1962sc1288 , : 1scr357 . a discordant ..... or interests over those lands were granted for cultivation on payment of certain revenue. the impugned legislation sought to abolish all rights so created with retrospective effect from 1st may 1960 i.e. the date on which the state of gujarat was formed. to that extent this case if similar to our case. the supreme court held that in pith ..... an act or notification at different times on different grounds. the supreme court has held that once the validity has been challenged and considered by the court, it must be presumed that all grounds which could validly be raised were raised and considered by the court, the supreme court negatived the contention that the ground raised in the present proceedings were not raised or .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-25-1997
Reported in : 1997(4)ALLMR602; 1997(3)BomCR680; (1997)4BOMLR556; 1998(2)MhLj234
..... 1997-98. preliminary objection of non-justifiability of the rule is accordingly overruled. 54. having thus, dealt with the preliminary objection raised by the advocate general, we will now proceed to examine the validity of rule 2(b) of the draft rules for 1997-98. it may be recalled that relying upon the various supreme court decisions particularly (i) : 2scr786 , ..... whether any facts were pleaded in the affidavits justifying this assumption but the judgment of venkatarama ayyar, j. shows that the decision of the majority judges proceeded on this assumption and that was regarded as a valid ground justifying the discrimination made by the impugned rule.38. then in nidamarti maheshkumar v. state of maharashtra : 2scr230 , the supreme court was ..... clause (f) of section 2.' section 2(f) defines 'university' as follows : 2(f) 'university' means a university established or incorporated by or under a central act, a provincial act or a state act, and includes any such institution as may, in consultation with the university concerned, be recognised by the commission in accordance with the regulations made in this behalf under ..... present full bench, it would be useful to make reference to certain judgments of the apex court. in the case of 'mahadeolal kanodia v. administrator general of west bengal' : 3scr578 the supreme court observed as under :'we have noticed with some regret that the earlier decision of two judges of the same high court in deorajin's case : air1954cal119 .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-15-1997
Reported in : 1998(4)ALLMR201; (1998)IILLJ77Bom; 1998(3)MhLj897
..... is one essential part of the sovereign functions of the state as a welfare state. it is not, therefore, an industry.' the judgment, therefore, proceeded on the footing that the welfare measures partake the character of sovereign functions. thereafter in the case of physical research laboratory v. k. g. sharma ..... /administrative instruction in operation, the remedy of reference under section 10 of the act is available. therefore, two streams, namely, remedy under the act by way of reference and remedy of judicial redressal by way of proceedings under article 226 or a petition filed before the administrative tribunal to the aggrieved ..... implications were excluded as workmen under section 2(s) of the act. the apex court then observed that if there exists no statutory rules binding standing orders, necessarily, the reference under section 10(1) would be valid and the tribunal has jurisdiction to go into or the employee may ..... s and 1970's, there was parallel stream of thinking being developed by the apex court to engulf the service conditions of the employees of a corporation either registered under the companies act or under the societies act or under a statute. the ..... act. the apex court was answering the question whether the ratio in sub divisional inspector of posts, vaikam & ors. (supra) is contrary to the judgment of the court in bangalore water supply. the apex court noted after referring to the judgment in bangalore water supply and ors., that in 1960' .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-18-1997
Reported in : (1997)63ITD195(Mum.)
..... instance of the revenue, the income-tax appellate tribunal has referred the following questions to this court under section 256(1) of the income-tax act, 1961, in a proceeding for the assessment year 1971-72 : "(1) whether, on the facts and in the circumstances of the case, the tribunal was correct ..... at purnea. the new partnership also obtained registration under the indian income-tax filed voluntary returns and it was separately assessed for the assessment year 1960-61 and thereafter.in the assessment year 1959-60 messrs prayagchand hanumanmal installed machinery of the value of rs. 5,80,055 in shri mahabir cold ..... partners in their capacity as individuals if they have taxable income, the appellant is separately registered under section 26a of the 1822 act and assessed to tax from the assessment year 1960-61 and onwards. there is no reconstitution of the original firm, prayagchand hanumanmal, inducting periwal and co. (p.) ltd. as ..... its partner thus, it is not a successor-in-interest of the old firm as per the provisions of the act.the question then is whether ..... is sufficient compliance that the asset is owned by the assessee and is used by it in its business of hiring or leasing. if we proceed on the basis that the hiring leads to otherwise transferred then, on every occasion a person hires a taxi, it must be deemed to have .....Tag this Judgment!