Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: mumbai nagpur Year: 2014 Page 1 of about 19 results (0.021 seconds)

May 08 2014 (HC)

Debashu Services Private Limited Vs. Dy. Commissioner of Income Tax, C ...

Court : Mumbai Nagpur

Decided on : May-08-2014

..... (mad) a division bench of the madras high court interpreting the scope of the words 'information which has come into his possession' found in sec. 34 of the indian income tax act, observed thus: we are unable to accept the extreme proposition that nothing that can be found in the record of the assessment which itself would show escape of assessment or ..... bora, j. 1. rule. rule is made returnable forthwith with the consent of the learned counsel for the parties. 2. validity of a notice under section 148 of the income tax act, 1961 served on the petitioner company, whereby reassessment has been ordered is challenged by it in these two writ petitions. notice in writ petition no.2005/2013 relates to reassessment ..... they are being decided by this common judgment. 3. petitioner is a private limited company duly registered under the provisions of the companies act, 1956. it is a regular assessee under the income tax act, 1961 (for short the act?). the petitioner company is the authorized dealer for spare parts of kirloskar pumps and does exclusive supply to mines of western coalfields limited and ..... south eastern coalfields limited. 4. petitioner company had filed income tax return for the assessment year 2010 2011 under section 139(d) of the act showing taxable income rs.80,54 .....

Tag this Judgment!

Oct 08 2014 (HC)

Gurudas Mangruji Kamdi and Another Vs. The Hon’ble Chancellor of ...

Court : Mumbai Nagpur

Decided on : Oct-08-2014

..... occasion to consider the import of the word ??any person ? used in sub-section (3) of section 34 of the income tax act. the apex court held that the meaning of the words ??any person ? has to be gathered from the setting in which the said words appear and ..... in the case of m/s pannalal binjraj (supra) was considering the provisions of the income tax act which empowers the commissioner of income tax or the central board of revenue to transfer the case of a particular assessee from one income tax officer to another or from the area of one commissioner to another. the apex court held ..... person against whom suits or proceedings or prosecution shall lie for anything done or ordered to be done under the act. ? 44. the constitution bench of the apex court in the case of income-tax officer, sitapur .vs. m/s murlidhar bhagwan das reported in air 1965 supreme court 342, also had an ..... a particular law would be done "not with an evil eye and unequal hand" (see a thangal kunju musaliar v. m. venkatachalam potti, authorised official and income-tax officer and anr., air (1956) sc 246. 13. in budhan choudhry and ors. v. state of bihar, air (1955) sc 191 a contention was ..... vest ? used at two different places in the said statute cannot be given the same meaning. 37. the apex court in the case of commissioner of income tax, bangalore .vs. venkateswara hatcheries (p) ltd. reported in air 1999 supreme court 1225 was considering the question as to whether the articles of things used .....

Tag this Judgment!

Jul 24 2014 (HC)

Sharda Poly Colours Pvt. Ltd. and Others Vs. Sanjay

Court : Mumbai Nagpur

Decided on : Jul-24-2014

..... a private limited company registered under the companies act, 1956 of which petitioners nos.2 to 6/ori. accused are the directors and are responsible for its day to day business affairs. respondent is a chartered accountant by profession and since 2006, he is working for petitioners - company and was assisting in their income tax and other financial transaction and as such ..... in charge of and were responsible for the conduct of the business of the company. (iii) vicarious liability can be inferred against a company registered or incorporated under the companies act, 1956 only if the requisite statements, which are required to be averred in the complaint/petition, are made so as to make accused therein vicariously liable for offence committed ..... and even on considering the limited averements against the petitioners which are reproduced as under, "that, the accused no.1 is a private limited company registered under the companies act. the accused nos.2 to 6 are directors of accused no.1 and responsible for its day to day business affairs." i find much substance insofar as case of petitioner ..... respondent, therefore, issued registered notice calling upon petitioners to make payment of the cheque amount within fifteen days from receipt thereof which was duly received by the petitioners. however, without acting upon the same, petitioners rejected the claim of the respondent by not making payment of rs.9,25,000/-. thus, respondent filed criminal complaint as stated aforesaid. 5. the trial .....

Tag this Judgment!

Oct 10 2014 (HC)

Shivaji Education Society, Amravati (Maharashtra State) through its Pr ...

Court : Mumbai Nagpur

Decided on : Oct-10-2014

..... the secretary, department of medical education and drugs, maharashtra state and alleged that a high level enquiry should be conducted in the medical college as there was raid by the income tax department and seizure of the unaccounted amount. the state government, through the under secretary of the said medical education and drugs department, had directed the vice chancellor of the ..... objection as to the requisite quorum and they cannot now turn round to contend that the quorum was not proper. under subsection (a) of section 92 of the muhs act, no acts or proceedings shall be deemed invalid merely on the ground of non ??availability of the members to attend the meeting of any authority, body or committee. it is ..... and other employees of the university, college, institution and to settle their grievances as far as may be practicable within certain time frame. the grievance committee under the muhs act must provide for inbuilt competent authority to solve the dispute arising inside the university or educational institution or likewise. by creating such forum, the university exercises the authority and ..... consequence of maladministration and seeks redress for the grievance in a complaint made to the grievance committee, the grievance committee has necessary powers in accordance with the provisions of the act to set right the controversy generated, if any, with reasonable promptness. 11. on behalf of the respondent/university, it is contended that the petitioners had, in earlier round .....

Tag this Judgment!

Dec 05 2014 (HC)

Khare and Tarkunde Infrastructure Private Limited Vs. The State of Mah ...

Court : Mumbai Nagpur

Decided on : Dec-05-2014

..... is indicative of the commercial standing and reliability of the tendering entity. this feature being absent, we think that the filing of the latest income tax return was a collateral term, and accordingly the tendering authority ought to have brought this discrepancy to the notice of the appellant-company and ..... , since it is indicative of the commercial standing and reliability of the tendering entity. it is further observed that filing of the latest income tax return was a collateral term and accordingly the tendering authority ought to have brought this discrepancy to the notice of the appellant -company and ..... as a registered contractor with the government of maharashtra in appropriate class. iv) scanned from original copy of valid vat registration certificate from maharashtra state sale tax department (maharashtra value added tax act 2005). v) scanned from original copy of list of works in hand and works tendered along with supporting certificates ..... as well as the apex court have come to the conclusion that process adopted or decision made was not such, that no responsible authority acting reasonably or in accordance with the relevant law could follow or take such a decision. in that view of the matter, we find ..... that policy is fair. it is only concerned with the manner in which those decisions have been taken. the extent of the duty to act fairly will vary from case to case. shortly put, the grounds upon which an administrative action is subject to control by judicial review can .....

Tag this Judgment!

Feb 25 2014 (HC)

Meena and Others Vs. Alka Sandeep Ingale and Another

Court : Mumbai Nagpur

Decided on : Feb-25-2014

..... and at that time it was owned by respondent no. 1 and insured with respondent no. 2. the appellants submitted that they were dependent upon the income of the deceased and, therefore, they claimed compensation from both the respondents. 3. the petition was resisted by respondent no. 1 who submitted that the ..... delhi transport corporation and anr . 2009(5) mh.l.j. 775, the tribunal should also have taken into account the future increments in the monthly income of the deceased and since the age of the deceased was 43 years at the time of accident, this future increment should have been taken at 30% of ..... of the salary drawn by deceased ganesh. according to them, the gross salary of the deceased ought to have been taken into account for considering the income of the deceased at the time of accident and for calculating the total dependency of the appellants on deceased ganesh. it is also submitted on behalf ..... certificate. it shows that the gross salary of the deceased at the time of his accident was rs.8,851/- and with the statutory deduction of professional tax of rs.175/-, his gross salary came to rs.8,676/- per month. this amount, as per the settled law, ought to have been considered ..... delivered by the motor accident claims tribunal, buldana. 2. appellants are the original claimants who had filed a petition under section 166 of the motor vehicles act against the respondents claiming compensation of rs.15,00,000/- for the loss caused to them by the death of ganesh. appellant no.1 is the .....

Tag this Judgment!

Jan 27 2014 (HC)

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Decided on : Jan-27-2014

..... p) ltd. vs. principal secretary, government of uttar pradesh, reported at 2004 law suit (sc) 971, zuariestate development and investment co. pvt. ltd. vs. j.r. kanekar, deputy commissioner of income tax and anr., reported at 2004 (2) bom. c.r. 785 and in the case of asmacoplastic industries and anr. vs. municipal corporation for city of thane and ors., reported at ..... attracted. this is not the fact here. apparently, this provision, therefore, is not applicable at all in present matter. confiscation ordered under section 111(d) and (f) of the customs act, 1962, in the impugned order is, therefore, unsustainable. 19. section 112 is about imposition of penalty for improper importation. its clause (a) is about confiscation under section 111 while ..... of transhipment permission is not in dispute and obviously indian airlines, therefore, has to be and was the declarant. phrase conveyance? is defined in section 2(9) of the customs act, to include an aircraft. the petitioners, therefore, may have executed necessary bond as agent of the declarant. it, therefore, follows that machine has been permitted to be transhipped to ..... and unloading of imported cargo, and still he issued the directive to deliver the goods in question at nagpur airport without taking prior permission under section 34 of the customs act, 1962. the respondents have not produced this letter on record. the petitioners were duty bound to assail this finding and, therefore, produce that communication, however, they also have .....

Tag this Judgment!

Mar 07 2014 (HC)

Gajanan Babulal Bathulwar and Others Vs. the State of Maharashtra, Thr ...

Court : Mumbai Nagpur

Decided on : Mar-07-2014

..... is some controversy whether heydon's rule can be invoked in any other situation especially where the words of the statute are clear and unambiguous. in cit v sodra devi it was indicated that the rule in heydon's case is applicable only when the words in question are ambiguous and capable of more ..... while considering the aforesaid challenge. the rules of 1959 have been framed by the state government in exercise of powers conferred by section 59 of the prisons act, 1894. initially, rule 19 read as under: "19. a prisoner may be released on parole for such period as the competent authority referred to in ..... true interpretation of all statutes in general, four things are to be discerned and considered: (1) what was the common law before the making of the act, (2) what was the mischief and defect for which the common law did not provide, (3) what remedy parliament hath resolved and appointed to cure ..... according to the procedure established by law. in so far as the aspect of "procedure established by law" is concerned, section 59 of the prisons act confers power on the state government to make such rules for the purposes of release on furlough and parole. in exercise of said rule making power ..... submitted that rule 19 as amended is within the rule making power of the state government and is not contrary to the provisions of the prisons act, which by section 59 empowers the state government to frame such rules. it has further been stated that considering the previous experience of the convicts .....

Tag this Judgment!

Jan 18 2014 (HC)

Bhawarlal Shankarlal Sarda and Another Vs. State of Maharashtra, Throu ...

Court : Mumbai Nagpur

Decided on : Jan-18-2014

..... is unjustifiably made. a mere plea that the company and other agriculturists within the region of the former bhopal state had to pay the agricultural income-tax, whereas the agriculturists elsewhere had not to pay such tax is not sufficient to make out a case of infringement of the fundamental right under article 14 of the constitution?. according to the petitioners, the ..... . it is further stated that by passing resolution on 7.10.2011, the state government had decided to apply the provisions of the maharashtra project affected persons rehabilitation act, 1999 (rehabilitation act for short) to the mihan project. it is further stated that the respondent no.3 had terminated the lease agreement dated 18.2.2009 entered into with respondent ..... the aforesaid government resolution. its issuance and applicability are not in dispute. moreover, the petitioners have already sought enhancement of compensation by making of reference under section 18 of the act of 1894 and said matters are still pending. the rights of the petitioners for enhanced compensation would, therefore, be considered in said proceedings in accordance with law. suffice it ..... and has thereafter executed the work of rehabilitation of project affected persons. it is, therefore, clear that in view of provisions of section 1(4)(b) of the rehabilitation act, the state was discharging its duty by undertaking the work of rehabilitation of project affected persons through respondent no.3. as stated earlier, respondent no.3, in turn, by .....

Tag this Judgment!

Dec 15 2014 (HC)

Damodhar and Another Vs. Maharashtra State Road Transport Corporation ...

Court : Mumbai Nagpur

Decided on : Dec-15-2014

..... as has been rightly held by the tribunal to be that of interested witnesses and also in the absence of any documentary proof to that effect like income tax returns, etc. in that view of the matter, it is necessary to be noted that the wife of deceased, who had admittedly filed a separate ..... . 21. we find no reason to interfere with the findings of the tribunal holding appellant damodhar to be not dependent of deceased having independent source of income. as such there are three claimants, mother, widow and daughter of deceased. damodhar since is alive, mother of the deceased cannot said to be solely ..... relied upon ratio in the case of syed sadiq vs. divisional manager, united india insurance co. reported in 2014(1) scale 377 to calculate prospective income of self-employed person. however, the ratio laid down cannot come to the rescue of appellant in view of the fact that the appellant in ..... damodhar is not dependent, as he is found involved in money lending business and is also an agriculturist. as such appellant damodhar has independent source of income and we thus accept that he cannot be said to be dependent of the deceased. in that view of the matter, appellant no.2 sunita, ..... s.t.driver. on the point of quantum, referring to evidence on record, it is contended that deceased being a successful advocate was earning handsome income. however, the tribunal did not rely upon the evidence of witnesses terming them to be interested and has also contended that the tribunal erred in deducting .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //