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Judgment Search Results Home > Cases Phrase: mediation Court: gujarat Year: 1998 Page 1 of about 5 results (0.007 seconds)

Jan 15 1998 (HC)

Vinodbhai Bikhabhai Harijan Vs. Election Officer and Additional Taluka ...

Court : Gujarat

Decided on : Jan-15-1998

Reported in : (1998)1GLR604

j.m. panchal, j.1. by means of filing this petition under article 226 of the constitution, the petitioner has prayed to issue a writ of mandamus or any other appropriate writ, direction or order to set aside order dated december 31,1997 passed by respondent no. 1 by which nomination paper presented by the petitioner for contesting election as a member of vadsala gram panchayat, is rejected on the ground that name of the petitioner does not appear at serial no. 533 in the electoral roll prepared on august 4, 1997.2. the petitioner is a resident of village vadsala. the state election commission issued notification in official gazette for holding election of sarpanch and members to vadsala gram panchayat. on december 12, 1997 a public notice was published by the returning officer, i.e., respondent no. 1 of the intended election in form 3 inviting nominations of candidates for said election. in pursuance of public notice, the petitioner presented nomination paper on december 29, 1997 to contest election as a member of said panchayat. the respondent no. 1 rejected nomination paper of the petitioner on december 31, 1997 on the ground that name of the petitioner did not appear at serial no. 533 in the list of voters prepared on august 4, 1997. the said decision is produced by the petitioner at annexure-b to the petition. the petitioner has averred in the petition that whole basis of the impugned decision is factually incorrect, inasmuch as the petitioner's name appears at serial no. .....

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Jan 13 1998 (HC)

Commissioner of Income-tax Vs. Cadila Chemicals Pvt. Ltd.

Court : Gujarat

Decided on : Jan-13-1998

Reported in : [1998]230ITR885(Guj)

r.k. abichandani, j.1. the revenue has prayed for calling for a statement of case in connection with the following question suggested by it in paragraph 4 of the application. 'whether, the appellate tribunal is right in law and on facts, in deleting the addition of rs. 3,93,955 for customs duty from closing stock under section 43b ?' 2. earlier, the applicant had applied under section 256(1) of the income-tax act, 1961, before the income-tax appellate tribunal for referring the aforesaid question for the opinion of this court. the tribunal by its order dated february 24, 1997, held that since the matter was squarely covered by the decision of this court in lakhanpal national ltd. v. ito : [1986]162itr240(guj) no question of law arose from its order for seeking the opinion of the high court, which had already decided the question. 3. learned counsel appearing for the applicant-revenue contended that when there existed a question law in the matter, the high court, on the authority of the supreme court in d. b. madan v. cit : [1991]192itr344(sc) should call for the statement of case on such question of law for its consideration notwithstanding that it had already decided the same question in some previous matter. the further contention raised by learned counsel for the revenue is that lakhanpal's case, : [1986]162itr240(guj) on which reliance was placed by the appellate tribunal, requires to be reconsidered by a larger bench. 4. in d. b. madan's case, : [1991]192itr344(sc) the .....

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Jan 17 1998 (HC)

Stock Exchange, Ahmedabad Vs. Assistant Commissioner of Income-tax

Court : Gujarat

Decided on : Jan-17-1998

Reported in : [1998]94CompCas683(Guj); [1998]231ITR906(Guj)

r.k. abichandani, j.1. the petitioner-stock exchange challenges the order of provisional attachment of its deceased memberis card, his security deposit and margin money, issued on february 14, 1994, under section 281b of the income-tax, act, 1961, as extended from time to time, and garnishee notice dated june 14, 1995, issued on the stock exchange under section 226(3) of the said act and further action taken thereunder. 2. the impugned order under section 281b of the said act dated february 15, 1994, a copy of which is at annexure 'a' to the petition was an order passed against the assessee, smt. dipti r. shah, as a legal heir of rajesh anubhai shah, on the ground that the assessment proceedings for the assessment years 1989-90 to 1993-94 were pending in the case of the assessee and it was reasonably believed that on completion of the proceedings substantial demand of tax, interest and penalty would arise and since the assessee had not made any provision for the payment of such amounts, it was considered necessary to provisionally attach the property of the assessee described in schedule i to the said order. this property which was provisionally attached consisted of (1) ahmedabad stock exchange card bearing no. 02-0419-6 in the name of shri rajesh anubhai shah, (2) margin money kept with the stock exchange, and (3) security deposits kept with the stock exchange. the name of smt. dipti r. shah, widow of shri rajesh a. shah, was shown as the assessee, presumably because of the .....

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Jan 13 1998 (HC)

Commissioner of Income-tax Vs. Cadila Chemicals (P) Ltd.

Court : Gujarat

Decided on : Jan-13-1998

Reported in : (1998)144CTR(Guj)663

r. k. abichandani, j. :the revenue has prayed for calling for statement of case in connection with the following question suggested by it in para 4 of the application :'whether the tribunal is right in law and on facts in deleting the addition of rs. 3,93,955 for customs duty from closing stock under s. 43b ?'2. earlier, the applicant had applied under s. 256(1) of the it act before the tribunal for referring the aforesaid question for the opinion of this court. the tribunal by its order dt. 24th february, 1997, held that since the matter was squarely covered by decision of this court in lakhanpal national ltd. vs . ito : [1986]162itr240(guj) no question of law arose from its order for seeking opinion of the high court, which had already decided the question.3. the learned counsel appearing for the applicant revenue contended that when there existed a question of law in the matter, the high court, on the authority of the supreme court in d. b. madan vs. cit (1992) 102 ctr (sc) 169 should call for the statement of case on such question of law for its consideration notwithstanding that it had already decided by the same question in some previous matter. the further contention raised by the learned counsel for the revenue is that lakhanpals case (supra) on which reliance was placed by the tribunal, requires to be reconsidered by a larger bench.4. in d. b. madans case (supra), the high court of madras had declined to call upon the tribunal to state a case and refer a question of .....

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Jan 17 1998 (HC)

Stock Exchange Vs. Assistant Commissioner of Income Tax.

Court : Gujarat

Decided on : Jan-17-1998

Reported in : (1998)147CTR(Guj)171

r. k. abichandani, j. :the petitioner stock exchange challenges the order of provisional attachment of its deceased members card, his security deposit and margin money, issued on 14th february, 1994, under s. 281b of the it act, 1961, as extended from time to time, and garnishee notice dt. 14th june, 1995, issued on the stock exchange under s. 226(3) of the said act and further action taken thereunder.2. the impugned order under s. 281b of the said act dt. 15th february, 1994, a copy of which is at annexure 'a' to the petition, was an order passed against the assessee, smt. dipti r. shah, as a legal heir of rajesh anubhai shah, on the ground that the assessment proceedings for the asst. yrs. 1989-90 to 1993-94 were pending in the case of the assessee and it was reasonably believed that on completion of the proceedings substantial demand of tax, interest and penalty would arise and since the assessee had not made any provision for the payment of such amounts, it was considered necessary to provisionally attach the property of the assessee described in sch. i to the said order. this property which was provisionally attached consisted of (1) ahmedabad stock exchange card bearing no. 02-0419-6 in the name of shri rajesh anubhai shah, (2) margin money kept with the stock exchange and (3) security deposits kept with the stock exchange. the name of smt. dipti r. shah, widow of shri rajesh a. shah was shown as an assessee, presumably because of the provision of s. 159(3), which .....

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