Court : Andhra Pradesh
Decided on : Mar-28-1986
Reported in : 160ITR94(AP)
..... which, according to the income-tax officer, were not properly explained. before the completion of the assessment, the income-tax officer had also issued a notice under section 274(2) of the act requiring the assessee to show cause why penalty should not be levied for concealing the income or furnishing inaccurate particulars of such income. in appeal against the assessment, ..... explanation. in that view, the tribunal cancelled the penalty levied by the inspecting assistant commissioner. the commissioner of income-tax required the tribunal to refer the case under section 256(1) of the act. according to the commissioner's request, the tribunal referred the following question of law for consideration of this court : 'whether, on the facts and in the ..... on the existing material itself the presumption raised by the explanation would stand rebutted. broadly, these are the basic principles governing the applicability of the explanation to section 271(1)(c) of the act. learned standing counsel for the revenue, sri m. suryanarayana murthy, does not dispute the correctness of the above basic principles. all that he points out is ..... representing the cash credits in the names of the three creditors became final. 3. the income-tax officer referred the matter regarding the levy of penalty under section 271(1)(c) of the act to the inspecting assistant commissioner, who, according to the law at the relevant time, was the authority empowered to levy penalty. the inspecting assistant commissioner called .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-08-1986
Reported in : 1987(32)ELT57(AP)
..... the representation of the petitioner as no case of violation of the provisions of sections 11 and 16 of the act was made out. in that view the question of issuing any direction to the 2nd respondent to take action against respondents 2 to 5 under section 95 of the act does not arise. 12. in the result, i am not satisfied that a case ..... .2 herein, to initiate action against respondents 3 to 5 under section 95 of the act, as according to the petitioner, respondents 3 to 5 have ..... representations made by the petitioner went unheeded. the petitioner, therefore, seeks a writ of mandamus, directing respondents 2 to 5 to initiate action against the first respondent for infringement of the provisions contained in section 8, 11, 14 and 16 of the act, punishable under section 85, 86 and 87 of the act. the petitioner seeks a further direction to the union government respondent no ..... standing counsel also urged that in the facts and circumstances the provisions contained in section 16 of the act also do not come into operation. learned standing counsel urged that it was obviously for the above reasons that respondents 2 to 5 do not think it necessary to initiate any action as urged by the petitioners his representations. 8. i have given my .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-04-1986
Reported in : (1987)IILLJ78AP
..... (livelihood)' under article 21 of the constitution. 9. under these circumstances, the question is whether the conviction of the petitioner under section 186 ipc and section 70-b of the city police act constitutes moral turpitude. as stated earlier, if it were a case where the petitioner being a security guard had been, while on ..... a moral turpitude as a transgression of the moral duty he owes to the society. since it is an offence punishable under section 186 ipc and sec, 70-b of the city police act, the management has rightly dismissed him on the conviction given by the criminal court. in support thereof, he placed strong reliance ..... drunken brawl, had quarreled with third parties at a public place which was an offence and though he was convicted under section 186 i.p.c. and section 70-b of the city police act, it does not constitute moral turpitude within the meaning of clause 23(35) of standing orders of the respondent. 10. ..... in s.t.c. no. 13 of 1986 dated january 7, 1986 for an offence punishable under section 186 i.p.c. and section 70-b of the hyderabad city police act. the facts are not in dispute. 2. the petitioner has been working as security guard of the respondent. on december 24, 1985, during night ..... a moral turpitude. in risal singh v. chandgi ram 0065/1966 conviction under section 19(f) of the arms act is held not a moral turpitude. in jaysing rangarao raut v. m. s. elec. board (1980-i-ii-llj-117) conviction under sections 149 and 341 i.p.c. is not a moral turpitude and the .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-05-1986
Reported in : ILR1986KAR1331; 1986(1)KarLJ384
..... these rules including power of selection committee. these rules are applicable to selection of candidates to various post-graduate degree/diploma courses in state in respect of seats in government medical colleges as well as private medical colleges as indicated in schedule-i.'college' means any medical college in the state of karnataka, whether government or private imparting education for a post-graduate ..... orderdoddakale gowda, j.grievance of petitioner relates to allotment of his admission to study m.d. in medicine to a private medical college.2. petitioner though secured admission in merit pool has been assigned to gulbarga medical collage, an institution run by a registered society. his contention is that when he has secured admission in merit pool he must have been assigned ..... viz., before trenching upon the power of management to make admission, government should avail of all the facilities available in colleges maintained by it. clause (c) of sub-rule (2) of rule 11 is intended to meet such contingency and not to make selection in piece-meal or college-wise.9. sri t. s. ramachandra, learned counsel, when confronted ..... be added to the marks obtained in the respective subject in mbbs reduced to 100, for the candidates who have passed diploma course in the concerned subject.xxx xxx xxx(2) (a) the selection committee shall prepare a common list of candidates finally selected based on the total number of seats and thereafter allot the selected candidates to different colleges .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-31-1986
Reported in : (1986)57CTR(Kar)205; 166ITR365(KAR); 166ITR365(Karn)
..... , the tribunal has upheld the order of the commissioner. 3. besides hearing conceal for the assessee and counsel for the revenue, we have also perused the records. section 80p(2)(e) of the income-tax act under which exemption is claimed reads thus : '80p. deduction in respect of income of co-operative societies. - (1) where, in the case of an assessee being a ..... tribunal is justified in law in not exempting the assessee's income of rs. 1,20,206 under section 80p(2)(e) of the income-tax act, 1961 ?' 2. the assessee is a co-operative society. it claimed exemption under section 80p(2)(e) of the income-tax act regarding its income of rs. 1,20,206 for the assessment year 1978-79. according to the assessee ..... , the sums specified in sub-section (2 ..... co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section .....Tag this Judgment!
Court : Karnataka
Decided on : Jul-11-1986
Reported in : AIR1987Kant139; ILR1986KAR3313
..... pursuance of t he letter of create. the supreme court allowing t fie appeal expressed the view that an irrevocable letter of credit had a definite implication. it was a mechanism of 41reat importance in international trade. any inference with that mechanism was bound to have serious repercussions on the ..... that contract and in cases of such a nature the costs reasonably incurred in resisting or reducing or ascertaining the claim may-be recovered.section 126. of the contract act reads as: -'a contract of guarantee' is a contract to perform the promise, or discharge the liability, of a third person ..... the petitioner informed the respondent no. i by telex dated 171st february, 1981, that their officer shri mani along with crew would reach kudremukh on 2-3-2-1981. the respondent no. i threatened to carry out the risk purchase action. the petitioner informed the respondent no. i that it is doing ..... risk and cost of the petitioner without further reference to the petitioner. on the date when the petitioner received the said telegram dated 11-2-1981, the labour trouble at petitioner's bombay undertaking had become very severe to such an extent that the petitioner and its executives and ..... 12/1981, allowing i.a.i. and thereby restraining the first respondent from realising the bank guarantees until the disposal of the main arbitration petition.2. the parties are referred to with reference to their p6sition in the trial court.3. the petitioner korula rubber company private ltd., a private limited .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-10-1986
Reported in : 161ITR668(KAR); 161ITR668(Karn)
..... individual,(ii) a hindu undivided family,(iii) a company,(iv) a firm,(v) an association of persons or a ..... partner amounts to double taxation and is not permissible under the scheme of the act. 6. sri sarangan, learned counsel for the petitioner, has advanced his argument largely based on the scheme of the income-tax act. in this context, he has relied upon the definition of 'person' in section 2(31) of the act, which defines 'person' as follows : 'person' includes - (i) an ..... or is employed in any manner in the state specified in the second column of the schedule, at the rates mentioned therein. 3. 'person' is defined under the act in section 2(h). it reads thus : '2. (h) 'person' means, any person who is engaged in any profession, trade, calling or employment in the state of karnataka and includes a hindu undivided family, ..... body of individuals, whether incorporated or not,(vi) a local authority, and(vii) every artificial juridical person, not falling within any of the preceding sub-clauses.' 7. section .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-13-1986
Reported in : AIR1986SC1060; 1986CriLJ848; 1986(2)Crimes353(SC); 1986(1)SCALE219; (1986)2SCC217
..... at a later stage. we also find the following notes appended to the section 38 of the army act in the manual of the armed forces:2. sub section (1)-desertion is distinguished from absence without leave under aa. section 39, in that desertion or attempt to desert the service implies an intention ..... was stated that the posting to nasik road camp as well as ambala were done keeping in view the judgment of the court and the medical condition of the officer. the two places were 'peace areas where hospital facilities were available'.9. subsequently captain virendra kumar filed a very lengthy ..... indicating the posting which is proposed to be offered to him. this, of course, will be subject to the petitioner's being found medically fit by the board which generally examines person for recruitment or posting in the army.necessary facilities and amenities of a decent comfortable existence will ..... an emergency commissioned officer. he sustained war injury. on september 30, 1980, he was released from the army having been placed in 'permanent low medical category'. his commission was revoked by a notification of the president. he challenged his release by filing a writ petition in the delhi high court ..... . he was admitted in the hospital for detailed examination and he was in the hospital from december 29, 1980 to february 2, 1981. on january 31, 1981, the army medical board, while noticing under the head 'defects or disabilities discovered as a result of physical examination':(a) old injury, lumvar .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Sep-17-1986
Reported in : (1987)IILLJ473AP
..... is too slow and cumbersome and wasteful a process. even selection is not too easy. some element of arbitrariness is bound to be present. the situation clearly calls for some degree of latitude being recognized by law in the selecting agency. but giving too much of a free hand to the appointing authorities can easily result in perpetuation of vile recruitment ..... these allegations have been denied both by the singareni colleries and the second respondent. particularly, the second respondent has relied upon his b.e. (mech.) degree and his past experience with eastern coal fields limited. 2. in the counter-affidavit filed by the singareni collieries, it was noted that the second respondent has been working for the past five years in the ..... circumstances, it must be held that the method followed by the management of singareni collieries in receiving an application from the 2nd respondent and considering the same is a clear act of favouritism. considering the fact that they are dealing with public employment and not with a proprietary concern, it must be emphasized that the management should not have adopted those ..... of selection. such a post ought to have been notified. but the vacancy was not notified at all. there are no rules that provided for direct recruitment. selection of r-2 by that method is totally bad. the comparative merit of the second respondent was never ascertained. how the second respondent came to know of the existence of the vacancy was .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-26-1986
Reported in : (1987)IILLJ66AP
..... employee, unsupported by the other employees. the insertion of section 2-a in the i.d. act, by amending act xxxv of 1965 with effect from 1st december, 1965 enlarged the definition of 'industrial dispute' as defined in section 2(k) of the i.d. act so as to bring within its fold matters relating to ..... the discharge, dismissal, retrenchment or termination of the service of an individual workman also, with the result that the government could refer such industrial dispute for adjudication under section ..... employee who is aggrieved by the termination of his service. he may, at his choice and convenience, either pursue the remedy invoking section 2-a of the i.d. act, or approach the appellate authority (in case of necessity, the labour court also in second appeal). the apprehension that the availability ..... cover, the question which still arises for our consideration is whether there is any repugnancy protanto by reason of the insertion of section 2-a in the i.d. act, whereby disputes raised by an individuals workman in regard to termination of services, which are not espoused by the union or ..... who has completed the age of sixty years or who is physically or mentally unfit having been so declared by a medical certificate, or who wants to retire on medical grounds or to resign his service may give up his employment after giving to his employer notice of at least one .....Tag this Judgment!