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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Sorted by: recent Year: 1997 Page 1 of about 77 results (0.154 seconds)

Dec 23 1997 (TRI)

Rajas R. Doshi Vs. Wealth-tax Officer

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 .....

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Dec 22 1997 (HC)

Shivam General Stores Through Lallubhai M. Gandhi Vs. State of Gujarat ...

Court : Gujarat

Decided on : Dec-22-1997

Reported in : (1998)2GLR932

..... purpose involved in the acquisition, their objections were overruled'. mr. vyas submitted that objections were not overruled by the land acquisition officer. on the contrary, they were upheld and the proceedings were to be dropped. it was only the state government which took the decision to acquire the land.8. we do not see substance in this contention as well. so ..... . vyas, learned senior advocate for the petitioners raised following three contentions:(1) the notification under section 6 of the act was not issued within a period of one year from the publication of notification under section 4 of the act and, hence, the proceedings were vitiated;(2) there is either violation of principles of natural justice or non-application of mind on the ..... corporation, on the other hand, supported the action taken by the authorities. they submitted that the proceedings had been initiated in accordance with the provisions of the act. notifications under section 4 as well as under section 6 were issued within the period stipulated under the act and action has been taken in bona fide exercise of power after application of mind and ..... part of state government before issuance of notification under section 6 and the proceedings were liable to be quashed and set aside; and(3) the power .....

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Dec 19 1997 (HC)

Umeshkumar Manubhai AmIn Vs. Dholka Nagarpalika

Court : Gujarat

Decided on : Dec-19-1997

Reported in : (1998)2GLR1020

..... . the petitioner filed rejoinder affidavit to the reply and he has contended that the termination of his services has been made in violation of section 25f of the industrial disputes act. again he reiterated his grievance of retention of junior persons. shri umraobeg is stated to be re-employed because of his relationship with chief officer. however, the petitioner has not ..... petitioner contended that the termination of services of the petitioner is bad in law as it has been made in violation of provisions of section 25f of the industrial disputes act. it has next been contended that the juniors were continued in service whereas the petitioner's services were dispensed with. lastly, the learned counsel for the petitioner contended that the ..... of his termination and as such, the challenge to the action of respondent terminating his services on the ground of violation of provisions of section 25f of the industrial disputes act, 1947, is wholly misconceived. the decision of this court, copy of which has been filed by petitioner, in civil application no. 545 of 1987, is also of little help to ..... have no legal right to continue on the post liven if the services of daily wagers are being terminated in violation of provisions of section 25f of the industrial disputes act, 1947, still they do not acquire any right to hold the post. at the most, they may be entitled for the notice pay or the retrenchment compensation, but their services .....

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Dec 09 1997 (FN)

County of Sacramento Vs. Lewis

Court : US Supreme Court

Decided on : Dec-09-1997

..... id., at 12, '15, "recklessness, gross negligence and conscious disregard for [lewis's] safety," id., at 13, n8, and "oppression, fraud and malice," ibid. the subsequent summary judgment proceedings revealed that the height of the fault actually claimed was "conscious disregard," the malice allegation having been made in aid of a request for punitive damages, but unsupported either in ..... conscience" was recited in at least one opinion involving legislative action. see united states v. salerno, 481 u. s. 739 , 746 (1987) (in considering whether the bail reform act of 1984 violated the due process clause, we said that "[s]o-called 'substantive due process' prevents the government from engaging in conduct that 'shocks the conscience' "). i am of ..... is claimed on the basis of a constitutional violation, even a finding of qualified immunity requires some determination about the state of constitutional law at the time the officer acted. what is more significant is that if the policy of avoidance were always followed in favor of ruling on qualified immunity whenever there was no clearly settled constitutional ..... u. s. 226 , 232 (1991) ("a necessary concomitant to the determination of whether the constitutional right asserted by a plaintiff is 'clearly established' at the time the defendant acted is the determination of whether the plaintiff has asserted a violation of a constitutional right at all," and courts should not "assum[e], without deciding, this preliminary issue"). justice stevens .....

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Dec 02 1997 (HC)

V. Sadasivan and 36 Others Vs. Binny Limited Represented by Its Chairm ...

Court : Chennai

Decided on : Dec-02-1997

Reported in : 1998(1)CTC1; [1998(79)FLR97]

..... serious exercise or effort or any detailed enquiry to strike down such a rule or declare void such a clause, even in an agreement of service. the determination of the validity of such a clause as noticed above does not involve any factual investigation or appreciation of evidence and adjudication of factual issues. consequently, instead of driving the petitioners to the ..... of the service agreement to be illegal, it is stated that such relief could be sought for only before the civil court and even assuming that clause 8 is not valid in law, the petitioners can only challenge the termination as wrongful and could claim only damages for such wrongful termination they being not workmen, and consequently, the writ petition as ..... a private company and that the plea of public interest or alleged violation of the statutory provisions contained under the industrial disputes act has no basis or substance and they cannot be invoked for claiming any relief in these proceedings under article 226 of the constitution of india. as against the claim of the petitioners that they are to be treated as ..... invoking clause 8 of the service agreement entered into between each one of the petitioners and the respondent-management and consequently the termination is said to be perfectly justified and valid in law. the writ petition is also said to be not maintainable against the respondents the same being a private company registered under the companies .....

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Oct 29 1997 (TRI)

incowe Tax Officer Vs. Pravinchandra Girdharlai.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Oct-29-1997

Reported in : (1999)63TTJ(Ahd.)357

..... the matter. according to the learned departmental representative the returns filed by the assessee after detection of concealment by it would not be considered a valid return under vd1s and, therefore, no benefit of cbdt circulars can be given to the assessee. the returns have not been filed suo moto ..... therefore, reference was necessary to be made to the departmental valuer. the said assessment was set aside by the cit(a). even during the reassessment proceedings also, nowhere it was found by the ao from the records as well as books of accounts maintained and also details furnished by the assessee, ..... as per his requirement. no defect, whatsoever were found by the ao at the time of assessment as well as at the time of reassessment proceedings. the assessee had maintained the details regarding all the materials purchased and payments made to labourers. when the ao invited objections from the assessee to ..... was noticed by the ao that the assessee had completed construction of property known as jaynath hall' at gondal road, rajkot. during the course of assessment proceedings for asst. yr. 1982-83 reference was made to the district valuation officer (dvo) to determine the cost of the said property. the dvo vide ..... therefore, it was clear that the assessee had concealed the income. the ao initiated penalty proceedings under s. 271(1)(c) and under s. 273 of the it act and also charged interest under s. 215 of the act.7. before the cit(a) the assessee contended that the ao was not justified in .....

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Sep 22 1997 (HC)

Commissioner of Income-tax Vs. K.C. Mahajan

Court : Punjab and Haryana

Decided on : Sep-22-1997

Reported in : [1998]234ITR235(P& H)

..... shri abrol on a decision of the bombay high court in assistant collector v. jamnadas gokuldas patel, air 1960 bom 35. in that case, the validity of section 23 of the land acquisition act, 1894, had been challenged on the ground that the said section was violative of article 31 of the ..... as the land, buildings, plant, machinery and other assets were concerned, the competent authority issued notices under section 269d(2) of the act, initiating acquisition proceedings. those proceedings were quashed by the high court on the ground that there was no material to show that the consideration had not been truly stated ..... the land, whichever is earlier.explanation-- in computing the period referred to in this sub-section, any period or periods during which the proceedings for the acquisition of the land were held up on account of any stay or injunction by the order of any court shall be excluded ..... in both the assessment years (1977-78 and 1978-79) are identical.3. the assessee filed a return of income in the status of a hindu undivided family for the assessment year 1977-78, declaring income of rs. 18,440 and for the next assessment year, declaring income of rs. 32 ..... electric supply undertaking. the compensation payable for the compulsory acquisition was provided for under section 5 of the andhra pradesh electricity supply undertakings (acquisition) act, which gave the option to the assessee to adopt one of the three methods specified therein. the assessee adopted basis a, under which .....

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Jul 17 1997 (HC)

Shri Piara Singh Vs. Jagtar Singh and anr.

Court : Punjab and Haryana

Decided on : Jul-17-1997

Reported in : (1997)117PLR258

..... , the same does not clothe him with any right. at best such a person can be penalised under other relevant provisions of the act, but no stretch of imagination a validly executed document can be termed to be void conferring no title upon the purchaser. no doubt in the instant case, plaintiff could get ..... be examined from another angle also i.e. even if it be taken that the person has violated the provisions of the act, appropriate course would be for the authorities to initiate proceedings and take such appropriate action as it deems fit/prescribed. in any case, this cannot be a ground to hold that the ..... by the plaintiff same does not bind him.7. while examinmg the plea of the defendants-appellants regarding non-compliance of section 31(1) of the act, court held that now since even a certificate issued by the reserve bank of india has also been placed on record, even this objection is devoid ..... of the claim of the plaintiff to claim possession of the property has been proved according to law. whether any infringement of the act would deprive a purchaser of his rightful claim is the only point which needs some close scrutiny. appellant has placed reliance upon section 31(1) of ..... secondly, sale deed being in contravention of section 31(1) of the act, it confers right upon the purchaser. since it is admitted that plaintiff is not a resident of india, he could not enter into any such bargain unless a valid permission has been granted by the authorities in this regard. the learned single .....

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Jul 16 1997 (HC)

Smt. Dhan Kaur Vs. Controller of Estate Duty

Court : Punjab and Haryana

Decided on : Jul-16-1997

Reported in : [1999]236ITR210(P& H)

..... assistant controller cannot be said to have any reason to believe, on the basis of the information, that any property chargeable to estate duty has escaped assessment. 8. since the validity of the audit note was under challenge, this court directed the department to produce the original order of assessment framed by the assistant controller on february 19, 1983, and also ..... escaped assessment, it was held that the basic requirements to assume jurisdiction for reassessment under section 59 were satisfied. 13. a question about the validity of the reopening of assessment under section 147(b) of the income-tax act, 1961, was examined by the allahabad high court in sterling machine tools v. cit : [1980]122itr926(all) . in that case, the assessee ..... b. s. gupta, learned senior counsel for the accountable person, has argued that the aforesaid audit note did not constitute a valid and legal information which could be acted upon for reopening the case under section 59(b) of the act. it was necessary that the assistant controller must have reason to believe that any property chargeable to estate duty had escaped assessment ..... family. the assistant controller then proceeded to assess the entire value of the hindu undivided family property instead of its half value which had been assessed earlier. 4. no fresh return was filed, in response to the notice issued under section 59 of the act, by the accountable person though a reply was filed stating that the assessment had already been made correctly .....

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Jul 11 1997 (HC)

Uppari Muthamma and ors. Vs. Special Tribunal, Under A.P. Land Grabbin ...

Court : Andhra Pradesh

Decided on : Jul-11-1997

Reported in : 1997(6)ALT481

..... into play when there is erroneous representation by the transferor to the transferee and subsequent to transfer the limited right of the transferor enlarged by fraudulent subsequent legal confirment validating such an act of transfer. this section 43 will not apply where the transfer is invalid as being forbidden by law or contrary to public policy. from this it follows that there ..... court, hyderabad and o.s. no. 104/82 on the file of the principal sub-court, rangareddy district, which are pending. the applicants having suffered some orders in the above proceedings, rushed to the special court to declare the respondents 1 to 10 as land-grabbers which is illegal, unlawful. they urged that the revenue receipts and other documents filed by ..... court observed that there is no evidence to show that the property in question was acquired by uppari ramaiah with the funds of the joint family. the manager of joint hindu family can alienate the joint family property including the shares of his sons either for family necessity or to discharge antecedent debts. if it is alienated for the said purpose ..... . kaneeza fathima begum was the landlord and uppari ramaiah was her protected tenant for an extent of ac. 14.06 guntas. it was their case that they have constituted a hindu joint family and late ramaiah and themselves had cultivated the land jointly and in the year 1980 they got the landmutated in their names and paid land revenue due to .....

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