Court : Kolkata
Decided on : Jan-28-1985
Reported in : (1986)50CTR(Cal)340,155ITR291(Cal)
..... the total income at rs. 9,38,292 which was later on enhanced by rs. 1,00,000 under section 154. thereafter, the ito initiated penalty proceedings under section 271(1)(c) of the i.t. act, 1961, and referred the matter to the iac who imposed a penalty of rs. 1,14,360. in the appeal against the assessment, the aac ..... half of the said amount, i.e., rs. 88,703, being the assessee's half share, was assessed in his hands. penalty proceedings were initiated under section 271(1)(c) of the act in the course of the assessment proceedings in respect of the said unexplained investment. in appeal against the quantum assessment, the said addition was reduced by rs. 17,500 and ..... .'11. this court further observed (p. 611);'it appears to us, however, that section 69 of the i.t. act, 1961, makes the unexplained investment to be the income of the assessee and that position has to be accepted in the penal proceedings because that has been confirmed though for a reduced amount by the income-tax appellate tribunal in the quantum ..... case, the tribunal was right in upholding the levy of penalty under section 271(1)(c) of the act in the instant case ?' 6. it is contended by mr. r.n. dutt, learned advocate for the assessee, that the ito initiated penalty proceedings for additions in assessment being the difference in. investment in the construction of building as estimated by the departmental .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-14-1985
Reported in : AIR1985SC475; 1985(1)SCALE219; (1985)1SCC712; 2SCR899; 1985(17)LC721(SC)
..... s order directing the issuance of warrant of possession in favour of the appellant-landlord herein and the further proceeding of putting him in possession of the suit premises in pursuance there of were valid and proper and ought not to have been quashed by the high court. however, since the high ..... practice and procedure required to be followed by the rent controller in proceeding before him and it mainly provides that subject to any rules that may be made under the act the controller shall, while holding an inquiry in any proceeding before him, follow as far as may be the practice and procedure ..... the appointed agency will place the landlord in vacant possession.(emphasis supplied).it is thus clear that the object of incorporating section 21 in the act is to provide a special procedure that will ensure to the landlord vacant possession of the leased premises forthwith at the expiry of the fixed ..... putting the landlord in possession.9. as far as the delhi rent control rules 1959 framed by the central government under section 56 of the act are concerned there is only one rule being rule 5 which merely provides for period of limitation by saying that every application for recovery of ..... refused but was got withdrawn for technical defect. the appellant also disputed that any notice to the tenant was contemplated by section 21 of the act before issuing the warrant for recovery of possession thereunder; he also pleaded that on the facts of the case the respondents had ample opportunity to .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-12-1985
Reported in : AIR1985SC628; 1985CriLJ817; 1985(1)Crimes614(SC); 155ITR190(SC); 1985(1)SCALE458; (1985)2SCC370; 3SCR191
..... reports as they do not and indeed cannot disclose a cognizable offence under section 406. the petitioners, therefore, seek the quashing of the proceedings forthwith rather than being obliged to go through the tortuous mill of a police investigation or the consequent criminal trial.25. now apart from ..... in the complaint are palpably absurd and inherently improbable so that no prudent person can ever reach a conclusion that there is sufficient ground for proceeding against the accused; (3) where the discretion exercised by the magistrate in issuing process is capricious and arbitrary having been based either on ..... in the complaint are patently absurd and inherently improbable so that no prudent person can ever reach a conclusion that there is sufficient ground for proceeding against the accused; (3) where the discretion exercised by the magistrate in suing process is capricious and arbitrary having been either on no ..... the property could only be claimed by filing a properly constituted civil suit or in accordance with the provisions of the dowry prohibition act or the hindu marriage act as the case may be. this proposition, in our opinion, is wholly incorrect as conceded even by the punjab & haryana high ..... much to be blamed because in the process of following precedents or decisions of doubtful validity of some courts, it tried to follow suit. it may be stated that even the old classic hindu law jurists and celebrated sages conceded certain substantial rights to the women, one of which .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Mar-22-1985
Reported in : (1985)(21)ELT521Tri(Kol.)kata
..... of central excise & customs reported in 1984 e.l.t. 400 (all.) wherein it was held that "under section 110 of the customs act, 1962, before proceeding to seize the goods, the customs officer must have material before him on the basis of which he can entertain reasonable belief that the goods ..... the goods under seizure were of foreign origin as was evident from the markings and the appellant could not file any valid documents for legal purchase of the same and had held that the seized items were smuggled into india in violation of the provisions of ..... found in petitioner's business premises had been imported in contravention of the provisions of the import control order issued under the import and export control act, 1947 and were liable to confiscation. seizure of the video cassettes effected by the respondents therefore, is without jurisdiction." the facts of the ..... to them for entertaining the belief that the video cassettes found in possession of the petitioners are smuggled goods, liable to confiscation under the customs act. even if it be that the video cassettes imported under a licence granted by the appropriate authority have, after being properly imported, dealt with ..... notification in the official gazette specify." a simple reading of the aforesaid section shows that the cassettes are not covered under section 123 of the customs act, 1962 and the revenue has not discharged its initial onus. the search was effected on 29th september, 1983 whereas the notification no. 205/84 .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-02-1985
Reported in : AIR1985Cal368
..... said contract is for the benefit of the minor and as such the court below rightly decreed the suit for specific performance of contract.13. before proceeding to consider the merits of the contentions raised on behalf of the parties it is relevant to mention the material provisions of the will executed by ..... of contract is a discretion of the court and the court is not bound to decree specific performance even if the contract of sale is otherwise valid. in the instant case considering the facts and circumstances i am constrained to hold that this court will be slow to grant this discretionary relief ..... the rights of the plaintiff in the property in any manner whatsoever. it has been pleaded that the said agreement of sale is not legal and valid and as such it cannot be specifically enforced against the minor probahan mitra, the plaintiff. it has also been pleaded that smt. madhuri mitra, ajoy ..... specific performance of contract subject to the natural guardian of the minor obtaining necessary permission from the court as provided in section 8 of the hindu minority and guardianship act, 1956. the above two decisions are not applicable to the facts of the present case inasmuch as in the supreme court case the natural ..... after the execution of the said will on dec. 3, 1954. the will was duly probated by the district delegate, alipore in act 39 case no. 155 of 1959 on feb. 19, 1960. on april 6, 1977 an agreement of sell of the said premises i.e. 25, mandeville garden, calcutta-19, comprising of .....Tag this Judgment!
Court : Kolkata
Decided on : May-28-1985
Reported in : (1986)IILLJ27Cal
..... elec. co. ltd. v. workmen 1975 (1) l.i.c. 879 has laid down that the finding recorded in a proceeding under section 33(2)(b) regarding the validity of a domestic enquiry cannot be used as res-judicata in a subsequent reference under section 10 even though the questions that arise for ..... the position of law as follows:the position that emerges from the above quoted decisions of this court may be stated thus: in proceedings under section 33(2)(b) of the act, the jurisdiction of the industrial tribunal is confined to the enquiry as to (i) whether a proper domestic enquiry in accordance ..... ii l.l.j. 29 at 34-35 (para 13)the second contention of the appellant company is that in the proceeding under section 33(2)(b) of the industrial disputes act, the tribunal having found that there had been no violation of the principles of natural justice, it was not open to ..... july, 1984 passed by the 5th industrial tribunal wherein the tribunal held that findings of the 7th industrial tribunal in a proceeding under section 33(2)(b) of the industrial disputes act, cannot in any way stand as a bar in deciding the issue afresh.2. before adverting to the rival contentions a ..... december, 1983, the state government referred the dispute for adjudication to the respondent no. 1, being the 5th industrial tribunal, under section 10 of the act of 1947. as per direction of the 5th industrial tribunal the parties duly filed their respective statements. subsequently on the application of the petitioner for a declaration .....Tag this Judgment!
Court : Mumbai
Decided on : Jun-03-1985
Reported in : 1986(3)BomCR50; (1985)87BOMLR305; (1986)51CTR(Bom)362; 160ITR420(Bom)
..... we have already pointed out, the said instruction no. 771 of 1974 does not represent the decision of the central board of direct taxes on any appeal or other like proceedings but merely represents an opinion of the central board. in these circumstances, it is clear that there was, in the present case, no information on the basis of which a ..... that the opinion of the audit party on a point of law could not be regarded as 'information' enabling the income-tax officer to initiate assessment proceedings under section 147(b) of the income-tax act. the relevant observations of the supreme court in that connection which find place at pages 1003 and 1004 of the said report run as follows :'but ..... of this, he came to the conclusion that there was no valid justification for reopening the assessment. in the result, bharucha j. quashed the said notice dated november 5, 1976, issued by the appellant no. 2 under section 59(b) of the estate duty act and restrained the appellants from taking any proceedings to enforce the same. it is the correctness of this ..... 1 on record. by the said audit note what is pointed out is that unquoted shares held by deceased in his individual capacity as also in the name of the hindu undivided family no. ii and m.h.b. trust in the aforesaid companies were wrongly valued according to the provisions of rule 1d of the wealth-tax rules, 1957, and .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-07-1985
Reported in : 90CWN265,160ITR158(Cal)
..... baldeo prasad v. commissioner, jhansi division : 63itr555(all) . in this decision, it has been held that section 3(1)(c) of the taxation laws (continuation and validation of recovery proceedings) act, 1964, protects the recovery proceeding from any invalidity arising out of the fact that the government dues have been reduced in appeal or the fact that no fresh notice of demand or ..... assessment is wholly set aside. 12. the position was altered by the enactment of the taxation laws (continuation and validation of recovery proceedings) act, 1964. section 5 of the said act made it retrospective and in view of that section, the provisions of this act shall apply and shall be deemed always to have applied, in relation to every notice of demand served upon an ..... decision further held that apparentlybecause of the decision of the supreme court, parliament enacted the taxation laws (continuation and validation of recovery proceedings) act, 1964, and in view of section 3 of the said act, where the government dues are reduced upon appeal or other proceedings, it will not be necessary for the income-tax authority to serve a fresh notice of demand upon the ..... binding upon the plaintiff. the plaintiff also prayed for permanent injunction. 3. the plaintiff's case as made out in the plaint is that he is the karta of a hindu undivided family. the income-tax officer, district-vi, calcutta, assessed the income-tax of the family for the year 1955-56 by a notice dated february 25, 1956, under section .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Aug-19-1985
Reported in : AIR1986MP57; 1986MPLJ105
..... is the continuation of a proceeding and a proceeding culminates in ultimate end only in an apex court of the country. hence, subsequent event during the pendency of an appeal, if properly pleaded ..... -5-1979, just after the birth of the third child to the respondent, alleging the same fact. the appellant, during the pendency of the proceedings in the trial court filed several applications for blood grouping test to be carried out, but the respondent persistently refused and took the stand that she ..... his own home. but, on 28-4-1968, the respondent left her husband's home with bag and baggage and on 19-5-1978, started proceedings in a court of law for maintenance. ultimately, there was a compromise and the appellant was required to pay the respondent a maintenance amount :of ..... appellant is based upon the subsequent event; yet this court must take cautious cognizance of events and developments subsequent to the events of the proceedings. air 1975 sc 1409. the rule of fairness in this case has been scrupulously observed while taking the cognizance of the subsequent event. appeal ..... by the district judge, guna, by his judgment dated 31-1-1979, has preferred this appeal under section 28 of the hindu marriage act, (for short, hereinafter referred to as 'the act'). 2. respondent is his first wife who was barren for 12 years while living with the appellant-husband. according to the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-04-1985
Reported in : AIR1985SC1726; 1986CriLJ19; 1985(2)Crimes731(SC); 1985(2)SCALE1387; (1985)4SCC246
..... , 1984 that in view of the said assurance, no useful purpose was likely to be served by allowing the prosecution launched by the respondent against the contemnors to proceed and accordingly quashed the proceedings in criminal case no. 195 of 1980 pending in the court of the judicial magistrate, first class, sasaram.2. this necessarily implied that the contemnors would stop forthwith ..... 'balram septic tank', amounts to a gross violation of the said undertaking on the basis of which this court by its order dated february 20, 1984 quashed the pending criminal proceedings.6. learned counsel for the contemnors had given an undertaking assuring the court that the caption or legend 'design invented by shri bhikam chand jain' would be deleted forthwith and ..... rightly complains, this necessarily implied that the contemnors would stop forthwith their objectionable activities of manufacturing and selling the patented septic tank to the prejudice of the respondent. their further act in publishing the said advertisement in the hindi daily the 'sagar saroj' on june 7, 1984 was in breach of the said undertaking given by them. the respondent had in ..... to the spirit of the order passed by this court dated february 20, 1984 on the solemn undertaking given by their counsel have been guilty of contumacious conduct and their act in publishing the said notice dated april 19, 1984 in the hindi daily the 'desh bandhu' in contradiction of the notice dated april 17, 1984 published in the same newspaper .....Tag this Judgment!