Gujarat Court November 1973 Judgments
Addl. Commissioner of Income-tax, Gujarat Vs. A.A. Bibijiwala Trust
Court: Gujarat
Decided on: Nov-29-1973
Reported in: [1975]100ITR516(Guj)
Divan, C.J. 1. In this reference made at the instance of the revenue, the revenue, the following question has been referred to us : 'Whether, on the facts and circumstances of the case, the trusts are wholly religious and entitled to exemption under section 11(1)(a) of the Income-tax Act, 1961 ?' 2. We may point out that, though the question has been framed in connection with the trusts being wholly religious, there all controversy between the parties is whether these trusts are entitled to exemption under the provisions of section 11(1)(a). It is not in dispute before us that, if under a particular trust the income from the trust properties has to be utilised partly for charitable purposes and the balance for religious purposes or vice versa, the entire income will be entitled to exemption under section 11 of the Act. The relevant assessment years are 1965-66 to 1967-68, and the assessee is a trustee of two trusts created by two sisters by two different documents, both executed on the...
Tag this Judgment!Additional Commissioner of Income-tax, Gujarat Vs. Cloth Traders (P.) ...
Court: Gujarat
Decided on: Nov-28-1973
Reported in: [1974]97ITR140(Guj)
Mehta, J. 1. The question which is involved in this reference is whether, while computing the deduction of tax on inter-corporate dividend under section 85A of the Income-tax Act, 1961, the income from dividend should be taken at its gross figure or at net figure after deducting the expenditure incurred by the concerned assessee to earn that dividend. Short facts of the case are that the respondent-assessee is a private limited company. During the course of the accounting periods relevant to the assessment years 1965-66 and 1966-67 it derived income in the form of dividends on shares of other companies. For the assessment year 1965-66, its gross dividend receipts from Indian companies amounted to Rs. 6.09,101. As against this receipt it incurred an expenditure of Rs. 23,594 in the shape of interest on borrowings made to earn these dividend. During the course of the assessment a question arose whether for the purpose of deduction contemplated by section 85A of the Income-tax Act, 1961, ...
Tag this Judgment!Addl. Commissioner of Income-tax, Gujarat Vs. United Commercial Co.
Court: Gujarat
Decided on: Nov-26-1973
Reported in: [1977]108ITR264(Guj)
B.J. Divan, C.J.1. In this case at the instance of the revenue the following two question have been referred to us by the Tribunal for our opinion : '(1) Whether, in the facts and circumstances of the case, there was dissolution of the partnership on the date of death of Shri Sarabhai Chimanlal and, therefore, there should be separate assessment till the date of his death (2) Whether, in the facts and circumstances of the case, the provisions of section 187(2) apply to the facts of the case ?' 2. These two questions were referred because, according to the Tribunal, these were the two question necessary to bring out the real controversy between the parties. 3. The facts leading to this reference are as follows. The relevant assessment year is 164-65. The assessee is a partnership firm and the firm was granted registration in the immediately proceeding year 1963-64. Originally, the partnership firm consisted of five partners and one of the partners was Sarabhai Chimanlal. Sarabhai died o...
Tag this Judgment!Lilaben Ambadas Chandorker Vs. State of Gujarat
Court: Gujarat
Decided on: Nov-26-1973
Reported in: (1975)16GLR190
S.H. Sheth, J.1. The petitioner has been a member of the Primary Education Committee of Baroda Municipal Corporation since 1968. On 22nd October 1973 she was elected as the Chairman of that Committee. Pursuant to her election she entered upon her office and started discharging her duties. On 3rd November 1973 a telegram was received from the Government of Gujarat which stated that pursuant to an inquiry into her election as the Chairman which was instituted, she should not function as the Chairman. Thereafter a formal order dated 2nd November 1973 was received which stated that a member of the Primary Education Committee had represented that her election was not lawful and that an inquiry should be made into it. The Government, therefore, ordered that all proceedings pursuant to her election should be stopped pending further orders.2. It is this order which is challenged by the petitioner in this petition.3. The only contention which Miss Shah, appearing for the petitioner, has raised ...
Tag this Judgment!Darbar Saheb Harishchandra Sinhji Dansinhji Vs. Suraj Bhan, Income-tax ...
Court: Gujarat
Decided on: Nov-17-1973
Reported in: [1974]95ITR350(Guj)
Divan, C.J. 1. The petitioner herein has challenged the notice dated March 18, 1970, issued by the respondent herein under the provisions of sections 147 and 148 of the Income-tax Act, 1961. In order to appreciate the rival contentions it is necessary to set out certain facts. 2. The relevant year for which the assessments are under consideration is assessment year 1961-62. On March 22, 1962, a notice under section 22, sub-section (2), of the Indian Income-tax Act, 1922, was served upon the petitioner, by the Income-tax Officer concerned calling upon the petitioner to file his return of income for the assessment year 1961-62, within the time mentioned in the said notice. However, in spite of the said notice, the petitioner, who is the assessee in question, did not file any return because according to him he had no income which could be subjected to Income-tax. Even though the petitioner did not file any return of income is demanded by the notice under section 22(2), no order on best ju...
Tag this Judgment!Lalsing Kishansing Vs. the Police Sub-inspector and ors.
Court: Gujarat
Decided on: Nov-16-1973
Reported in: (1974)15GLR799
A.D. Desai, J.1. Shortly stating the facts as apparent from the record are that on Jun 23, 1973 Police Sub Inspector made a report to the District Superintendent of Police, Rajkot, to the effect that the premises known as Rajkot Yuvak Sahakar Mandal situated on Mochhi Bazar Road, near Krishna Cinema, Rajkot, was used as a common gaming house and gambling was going on therein. On due inquiry being made by the Deputy Superintendent of Police he was satisfied about the contents of the report with the result that a warrant was issued under the provisions of Section 6 of 'the Bombay Prevention of Gambling Act, (hereinafter referred to as the Act) to the Police Sub Inspector, Rajkot City Division 'A', respon-dttf No. 1 herein. The said premises were then raided by the police party in arfy hours of June 24, 1973 at 4-00 a.m. At the time of the raid, it is alleged that 10 persons including the petitioner were found in the premises. They had gathered there for the purpose of gambling. It is fur...
Tag this Judgment!Ambalal Maganlal Vs. Union of India and anr.
Court: Gujarat
Decided on: Nov-14-1973
Reported in: [1975]98ITR237(Guj)
Divan, C.J.1. In this group of 24 special civil applications, same question relating to the constitutional validity of section 2(14)(iii) of the Income-tax Act, 1961, has been urged on various grounds. It may be pointed out that section 2(14)(iii) was amended with effect from April 1, 1970, by Act 19 of 1970. Prior to this amendment by Act 19 of the 1970, agricultural land in India was not included in the words 'capital assets' as defined by section 2(14) of the Income-tax Act, 1961. But, as a result of the amendment by Act 19 of 1970, land situated in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year, or in any area with...
Tag this Judgment!Soja Dudh Utpadak Sahakari Mandli Ltd. and ors. Vs. District Registrar
Court: Gujarat
Decided on: Nov-14-1973
Reported in: (1975)16GLR178
S.H. Sheth, J.1. The petitioner No. 1 is a Co-operative Society. The petitioner No. 2 is its elected President. The petitioners Nos. 3 and 4 are its elected members. On 27th September 1972 an Annual General Meeting of the first petitioner-Society was held. One of the items on the agenda was to fill up three vacancies amongst the members of the Managing Committee of the Society. Vacancies were caused on account of retirement of three members by rotation. On that day, business in respect of that item could not be transacted. On 30th October 1972 a meeting of the Managing Committee of the Society was held for considering the steps to be taken in order to have the remainder of the business of the Society transacted. It decided to call a Special General Meeting of the Society on 20th October 1972 and appointed the Election Officer for the purpose of conducting election of three members of the Managing Committee. The notice of Special General Meeting was posted on the notice Board of the Soc...
Tag this Judgment!Controller of Estate Duty Vs. N.A. Merchant
Court: Gujarat
Decided on: Nov-09-1973
Reported in: [1975]101ITR270(Guj)
Divan, C.J. 1. These three references relate to the estate of the same deceased person though the accountable persons in the three reference are different and they raise the same question of law which has been referred to us and hence we will dispose of all the three references by this common judgment. The question which has been referred to us in each of the three reference is as follows : 'Whether section 59 of the Estate Duty Act, 1953, is retrospective in operation and if so, in the facts and circumstances of the case, the reopening of the assessment under section 59 of the said Act was bad in law ?' 2. The facts giving rise to these three reference are that one Abdulhusen Gulamhusen, Merchant of Bombay (hereinafter referred to as 'the deceased'), died on February 8, 1959. The accountable persons filed returns under the provisions of the Estate Duty Act, 1953, and an assessment was made by the Deputy Controller of Estate Duty, Eastern Zone, on February 26, 1960. On February 21, 196...
Tag this Judgment!Commissioner of Wealth-tax, Gujarat I Vs. Harshadlal Manilal
Court: Gujarat
Decided on: Nov-06-1973
Reported in: [1974]97ITR86(Guj)
Diwan, C.J. 1. In this case the following question has been referred to us for our opinion by the Appellate Tribunal at the instance of the revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the self-acquired and personal assets left by the said Manilal Chhotalal, the deceased father of the respondent, were to be assessed in the hands of the Hindu undivided family represented by the respondent and not in his hands in his individual capacity?' 2. The relevant assessment year in this case is 1964-65 and the assessee in this case is an individual. The assessee's father, Manilal, was assessed as an individual in respect of his self-acquired properties and in respect of income from such property. Manilal dies in February, 1926, leaving behind him his widow, his only son, the present assessee, and his daughter, Vasumati. At the time of the death of Manilal, both the assessee and his sister, Vasumati, were unmarried. Subsequently, the...
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