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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: mumbai Year: 1999 Page 2 of about 248 results (0.034 seconds)

Jan 28 1999 (HC)

Shri Shaikh Azmatulla, U.D.C. Vs. the Director of Education, Govt. of ...

Court : Mumbai

Decided on : Jan-28-1999

Reported in : 1999(3)ALLMR33; 1999(3)BomCR516

orderr.k. batta, j. 1. the petitioner was working as head clerk in the anjumen himayatul islam high school at baina and by order dated 4th july, 1994, he was reverted from the said post of head clerk and appointed as u. d. c. on the ground that the post of head clerk had become surplus due to the fall in the strength of students in the said school. by another order dated 26th august, 1993, punishment of withholding of increment was imposed on the petitioner. both these orders have been challenged by the petitioner in this petition. insofar as challenge relating to withholding of increment is concerned, it has been submitted by learned advocate shri sonak, that the managing committee has now initiated disciplinary proceedings for break of one day in connection with the imposition of punishment. the said imposition was challenged on various grounds including thatthe punishment could not be imposed by the head master of the school. however, in view of the fresh proceedings initiated by the managing committee in respect of the said matter, learned advocate for the petitioner has stated that he does not press the challenge against the order dated 26th august, 1993 and that he would approach the appropriate authority in case it is necessary, after the conclusion of the said proceedings. thus, the challenge in this petition is now limited only in relation to deployment reversion of the petitioner on account of his being declared surplus against the post of head clerk. 2. the .....

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Feb 02 1999 (HC)

Commissioner of Income-tax Vs. Indian Smelting and Refining Co. Ltd.

Court : Mumbai

Decided on : Feb-02-1999

Reported in : [1999]240ITR244(Bom)

1. this is an application under section 256(2) of the income-tax act, 1961 ('the act'), filed by the revenue out of the assessment year 1987-88 seeking a mandamus to the income-tax appellate tribunal for drawing up a statement of case and referring the following questions to this court for opinion :'1. whether, on the facts and in the circumstances of the ..... shift allowance of depreciation as claimed by the assessee was not available. being aggrieved by the order of the assessing officer, the assessee preferred an appeal before the commissioner of income-tax. by his order, dated july 19, 1990, the appeal came to be dismissed. by the said order the disallowance of rs. 63,600 being extra shift allowance of depreciation on ..... (9a) of part i of old appendix i. being aggrieved by the order of the tribunal, the department filed an application before the tribunal under section 256(1) of the act stating therein that the above question be referred to the high court for opinion. by order dated may 28, 1997, the tribunal dismissed the said application on the ground that ..... finding in respect of question no. 1 was based solely on appreciation of facts. in the circumstances, the department has filed the present petition under section 256(2) of the act.3. heard learned counsel for the parties. it was contended on behalf of the assessee that a finding of fact has been recorded by the tribunal that the fork-lift .....

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Feb 02 1999 (HC)

Commissioner of Income-tax Vs. Indian Smelting and Refining Co. Ltd.

Court : Mumbai

Decided on : Feb-02-1999

Reported in : (1999)154CTR(Bom)483

..... by the court:this is an application under s. 256(2) of the income tax act, 1961 ('act'), filed by the revenue out of assessment year 1987-88 seeking a mandamus to the tribunal for 'drawing statement of case and referring the following ..... respect of question no. 1 was based solely on appreciation of facts. in the circumstances, the department has filed present petition under s. 256(2) of the act.3. heard the learned counsel for the parties. it was contended on behalf of the assessee that a finding of fact has been recorded by the tribunal that ..... -i of old appendix-1 being aggrieved by the order of the tribunal, the department filed an application before the tribunal under s. 256(1) of the act stating therein that the above questions be referred to high court for opinion. by order dt. 28-5-1997, the tribunal dismissed the said application on the ..... extra shift allowance of depreciation as claimed by the assessee was not available. being aggrieved by the order of the assessing officer, the assessee preferred appeal before the cit. by his order dt. 19-7-1990, the appeal came to be dismissed. by the said order the disallowance of rs. 63,600 being extra shift allowance ..... controversy involved is, whether the leave salary paid over and above the limit prescribed under s. 10(10aa) of the act is exempted and not includible for the purpose of disallowance under s. 40a(5) of the act. heard learned counsel for both the sides. this question is pure question of law.6. accordingly, the tribunal is .....

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Feb 02 1999 (HC)

Shri R.D. Patkar Vs. Directorate of Agriculture, Government of Goa and ...

Court : Mumbai

Decided on : Feb-02-1999

Reported in : 1999(3)BomCR521

orderr.k. batta, j.1. the petitioner was promoted to the post of assistant agricultural officer grade ii on 27th september, 1973. the posts of assistant agricultural officer grade ii were in the scale of rs. 1400-2300 in the directorate of agriculture. by order dated 25th march, 1992, the government of goa upgraded 29 posts out of 52 posts of assistant agricultural officer grade ii into the scale of rs. 1640-2900. this order further provides that the upgraded posts will be filled only by agricultural graduates and the remaining posts of 23 assistant agricultural officers will also be upgraded as and when holders of the posts, who are non-agricultural graduates, retire. 2. the petitioner in this petition seeks declaration that exhibit 'e' at page 22 of the record to the extent that it denies assistant agricultural officers grade ii, who do not possess a degree in agriculture from recognised university or equivalent, to promotion to the post of assistant agricultural officer grade i, is ultra vires articles 14 and 16 of the constitution of india; that the petitioner should be provided with at least one promotional avenue and that he should be granted time bound promotional scale similar to the assistant agricultural officer grade ii, who possess degree qualification. 3. to the assistant agricultural officers grade ii holding the graduate qualification in agriculture, the time bound promotional scale which has been given is rs. 2000-3500. 4. the scope of the petition is .....

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Feb 04 1999 (HC)

Commissioner of Income-tax Vs. N.J. Pavri

Court : Mumbai

Decided on : Feb-04-1999

Reported in : [1999]237ITR472(Bom)

..... limits. if the above argument advanced on behalf of the revenue is accepted it would defeat the scheme of the above section 10(10) of the income-tax act. in the circumstances, it is not possible to accept the contention advanced on behalf of the revenue that the expression 'this clause' in the second ..... stood during the assessment year 1977-78.4. in order to decide the above question, it would be relevant to quote section 10(10) of the income-tax act, 1961, as originally enacted.'(10) any death-cum-retirement gratuity received under the revised pension rules of the central government or under any similar scheme of ..... 10(10)(iii). this was denied by the assessing officer vide order dated march 18, 1980. this order was passed under section 143(3) of the income-tax act. the assessee preferred an appeal against an order of the assessing officer, to the appellate assistant commissioner who vide his order dated december 10, 1980, ..... rallis india ltd., by the assessee, an amount of rs. 23,333 was not liable to be included in the total income of the assessee under section 10(10){iii) of the income-tax act, 1961, in his assessment for the assessment year 1977-78 ?'2. the assessee is an individual. he retired from air ..... has referred the following question for the opinion ofthis court in respect of the assessment year 1977-78, under section 256(1) of the income-tax act, 1961 :'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that out of gratuity of .....

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Feb 04 1999 (HC)

Commissioner of Income Tax Vs. Shri Arvind H. Dalal

Court : Mumbai

Decided on : Feb-04-1999

Reported in : (1999)154CTR(Bom)520

..... the huf of the settlor, being the assessee, his wife, son and daughter, was not affected by the provisions of section 64(1)(vii) of the income tax act 196l?'2. the assessee is an individual. by a deed of settlement dated 24-3-1978, the assessee settled certain shares and cash totally valued at about ..... these references are disposed of by this common order. the question of law referred to this court under section 256(1) of the income tax act, 1961 is as under:'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the ..... and such transfer is not affected by the provisions of section 64(xvii) of the act. in the circumstances, on the application of the commissioner of income tax, the tribunal referred the above question of law under section 256(1) of the act to this court. as stated hereinabove, the facts of the above two references are identical ..... is spouse (that is the wife of the assessee in the present case). in the circumstances, it was contended that the settlor has rightly been taxed in respect of the income arising under the trust-deed. he, accordingly, submitted that section 64(1)(vii) was applicable to that present case.5. in the present matter, ..... the property by the assessee to his huf without consideration through the media of a trust. the assessing officer applied section 64(2) of the act and clubbed the income arising to the huf as a result of the property settled on the trust in the hand of the assessee. on appeal by the assessee .....

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Feb 04 1999 (HC)

Commissioner of Income Tax Vs. N.J. Pavri

Court : Mumbai

Decided on : Feb-04-1999

Reported in : (1999)153CTR(Bom)134

..... gratuity is put under ceiling. under s. 10(10)(ii), as amended above, gratuity received by an employee under s. 4 of the payment of gratuity act is exempted from income-tax whereas under s. 10(10)(iii) any other retirement gratuity exceeding 15 days' salary for each year of completed service was subject to maximum of thirty thousand rupees or twenty ..... provided that where any gratuities referred to in this clause are received by an employee from more than one employer in the same previous year, the aggregate amount exempt from income-tax under this clause shall not exceed thirty thousand rupees :provided further that where any such gratuity or gratuities was or were received in any one or more earlier previous ..... so calculated, whichever is less; 'a bare reading of the above section as it stood before amendment by finance act, 1974, shows that gratuity payment to employees of the government, local authority or a statutory corporation was totally exempted from payment of income-tax whereas any other gratuity not exceeding 15 days' salary for each year of completed service stood exempted subject to ..... a maximum of twenty-four thousand rupees or fifteen months' salary, whichever is less. the finance act, 1974 was brought into force to remove anomalies in the above provision .....

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Feb 05 1999 (HC)

Syndicate Bank and Another Vs. the Official Liquidator and Others

Court : Mumbai

Decided on : Feb-05-1999

Reported in : 1999(2)BomCR618; [1999]98CompCas487(Bom)

..... view. there also what was under consideration was the claim of the unsecured creditors and claims under section 530(1)(a) read with the demand under section 178 of the income tax act.9. the question is what relief is to be granted in so far as the company application no. 116 of 1998 and company application no. 117 of 1998 are concerned ..... prevail over the rights of the secured creditors. a careful analysis of the said judgment would show that the issue whether an order passed under section 178 of the income tax act would have preference over the rights of secured creditors was not in issue before the apex court. in the case of imperial chit fund (supra) as already observed what was ..... contend that the claims of secured creditors are outside the winding up proceedings and consequently there can be no preferential right by income tax authorities under section 178 of the income tax act or the sales tax authorities under section 530 of the indian companies act. even otherwise, it is contended that the state has no preferential claim over the rights of secured creditors even under the ..... the claims of unsecured creditors and not over secured creditors. imperial chit funds (supra) is therefore an authority for the proposition that between unsecured creditors, the claim of tax dues under section 178 of the income tax act, would have preference over all the claims of unsecured creditors.7. that brings us to the second and third questions viz. whether section 178 of the .....

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Feb 10 1999 (HC)

Commissioner of Income-tax Vs. Trustees of the Trust for Relatives of ...

Court : Mumbai

Decided on : Feb-10-1999

Reported in : [1999]240ITR12(Bom)

..... in not a discretionary trust and consequently the provisions of section 164(1) of the income-tax act, 1961, are not applicable ?'2. the assessee claimed before the income-tax officer that section 164(1) of the income-tax act, 1961 ('the act'), was not applicable in the case of the assessee-trust. the income-tax officer did not agree with the claim of the assessee. being aggrieved, the assessee ..... tribunal has referred the following question of law for the opinion of this court for the assessment year 1978-79 under section 256(1) of the income-tax act, 1961 :'whether, on the facts and in the circumstances of the case, and having regard to the terms of the trust deed dated may 5, 1973, the tribunal was ..... carried the matter before the commissioner of income-tax (appeals), who allowed the claim of the assessee. the ..... commissioner of income-tax (appeals) found that the trust was created .....

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Feb 10 1999 (HC)

Commissioner of Income Tax Vs. the Trustees of the Trust for Relative ...

Court : Mumbai

Decided on : Feb-10-1999

Reported in : (1999)154CTR(Bom)556

..... in not a discretionary trust and consequently the provisions of section164(1) of the income tax act, 1961, are not applicable?'2. the assessee claimed before the income tax officer that section 164(1) of the income tax act, 1961(hereinafter referred to as 'the act') was not applicable in case of the assessee-trust. the income tax officer did not agree with the claim of the assessee. being aggrieved, the ..... tribunal has referred the following question of law for the opinion of this court for assessment year 1978-79 under section 256(1) of the income tax act, 1961:'whether, on the facts and in the circumstances of the case, and having regard to the term of the trust deed dated 9-5-1973 the tribunal was right ..... who are known and whose shares were specified. under the above circumstances, the commissioner (appeals) allowed the claim of the assessee. being aggrieved, the department came in appeal before the income tax appellate tribunal (hereinafter referred to as 'the tribunal'). before the tribunal, the learned representative of the assessee relied upon the order of the tribunal in i.t.a. no. 3103 ..... the trust for the assessment year 1978-79 has been distributed to three beneficiaries. the beneficiaries have included their shares of income in their individual returns and have paid taxes thereon. following the order of the tribunal in the case of this very assessee for the earlier assessment year 1977-78 the order of the commissioner (appeals) was confirmed by .....

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