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Bharat Barrel and Drum Mfg. Co. Pvt. Ltd. Vs. Hindusthan Petroleum Cor ...

Court : Mumbai

Judge : Chittatosh Mookerjee, C.J. and;S.P. Bharucha, J.

Subject : ContractCivil

Acts : Specifics Relief Act, 1963 - Sections 16; ;Iron and Steel Control Order, 1956; ;Indian Contract Act - Sections 23

Reported in : AIR1989Bom170

Bharucha, J.1. The plaintiffs (appellants) and the 3rd defendants (3rd respondents) manufacture steel drums, inter alia for oil companies like the Ist defendants (Ist respondents ) and the 2nd defendants (2nd respondents) . the suit was...

P.B. Chowdhary and anr. Vs. Govt. of A.P. and ors.

Court : Supreme Court of India

Judge : A.M. Ahmadi, C.J. and; S.P. Bharucha, J.

Subject : Service

Reported in : (1997)11SCC450

A.M. Ahmadi, C.J. and; S.P. Bharucha, J.1. Special leave granted.2. The brief facts are that by the decision of this Court in G.S. Venkat Reddy v. Govt. of A.P.1 this Court in para 15 thereof gave...

Miheer Hemant Mafatlal and Others Vs. N. Rama Iyer, Income-tax Officer ...

Court : Mumbai

Judge : Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147, 147(A) and 148

Reported in : (1985)47CTR(Bom)340; [1986]159ITR515(Bom); [1985]21TAXMAN10(Bom)

Bharucha, J.1. The petitioners in these five petitions are the three children, the widow and the mother of the late Hemant B. Mafatlal, who died intestate on August 16, 1971. Each of the petitioners is entitled...

Aditya V. Birla Vs. Central Board of Direct Taxes, New Delhi and Other ...

Court : Mumbai

Judge : Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(6) and 80RRA

Reported in : (1985)46CTR(Bom)169; [1986]157ITR470(Bom); 1985MhLJ688; [1985]20TAXMAN391(Bom)

Bharucha, J.1. The petition involves the interpretation of section 80RRA of the Income-tax Act, 1961. It reads thus :'80RRA. (1) Where the gross total income of an individual who is a citizen of India includes any...

Bennet Coleman and Co. Ltd. Vs. V.P. Damle, Third Income-tax Officer, ...

Court : Mumbai

Judge : Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 201(1A), 210(1A) and 264

Reported in : (1985)87BOMLR132; (1985)47CTR(Bom)342; [1986]157ITR812(Bom); [1985]21TAXMAN131(Bom)

Bharucha, J.1. The Income-tax Officer, T.D.S. Circle, served upon the petitioners orders dated July 23, 1979, under section 202(1A) of the Income-tax Act, 1961, for each of the assessment years 1971-72 to 1978-79. The orders stated...

Patel Aluminium Pvt. Ltd. Vs. Miss K.M. Tawadia, Income-tax Officer an ...

Court : Mumbai

Judge : Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 208, 208(2), 209, 209(1), 209A, 209A(1), 217, 217(1), 218(1), 273 and 273(1)

Reported in : (1985)87BOMLR697; (1986)51CTR(Bom)322; [1987]165ITR99(Bom); [1986]25TAXMAN248(Bom)

Bharucha, J.1. The income-tax assessment of the petitioner for the assessment year 1977-78 was completed on April 19, 1978, and it was determined that the income was nil. For the assessment year 1979-80, the petitioners' previous...

Gwalior Rayon Silk Manufacturing Co. Ltd. Vs. V. Raghavan, Iac of I.T. ...

Court : Mumbai

Judge : S.P. Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 147, 148 and 148(2)

Reported in : (1985)44CTR(Bom)325; [1984]150ITR12(Bom)

Bharucha, J.1. These three petitions impugn orders (notices for) reopening (of) assessments of income-tax of the petitioner passed (issued) under s. 148(147(a)) of the I.T. Act, 1961. The relevant assessment years are 1970-71, 1971-72 and 1972-73....

Pfizer Limited Vs. K.N. Anantharama Aiyar, Commissioner of Income-tax ...

Court : Mumbai

Judge : S.P. Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 140A, 207, 208, 209, 209A, 214, 215 and 256(2)

Reported in : (1984)86BOMLR669; (1985)46CTR(Bom)191; [1987]163ITR461(Bom); [1985]22TAXMAN80(Bom)

S.P. Bharucha, J.1. This petition under article 226 raises an interesting question about the assessee's liability to pay interest under section 215 of the Income-tax Act, 1961.2. We are here concerned with the assessment year 1972-73,...

Praveen D. Desai Vs. Income-tax Officer, Companies Circle-v(6), Bombay ...

Court : Mumbai

Judge : Bharucha, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 179 and 220(2); Taxation Laws (Amendment) Act, 1975 - Sections 179

Reported in : (1984)41CTR(Bom)368; [1984]149ITR187(Bom); [1984]17TAXMAN273(Bom)

Bharucha J.1. The petitioner is a director of a private limited company called advent Corporation Pvt. Ltd. The company carries on the business of construction of buildings and the sale of flats therein2. For the assessment...

Godfrey Phillips India Ltd. Vs. Union of India

Court : Mumbai

Judge : S.P. Bharucha, J.

Subject : Excise

Acts : Central Excise Act - Sections 4

Reported in : 1990(26)ECC280; 1989(25)LC239(Bombay); 1989(43)ELT260(Bom)

S.P. Bharucha, J.1. The petitioners manufacture cigarettes. Until 30th November 1982 a Notification (No. 30/79-CE) prescribed a concessional rate of duty on cigarettes. By a Notification dated 30th November 1982 the earlier Notification was rescinded so...