Gujarat Court March 1973 Judgments
Commissioner of Income-tax, Gujarat Iii Vs. Kiranchandra Madhusudan Pa ...
Court: Gujarat
Decided on: Mar-08-1973
Reported in: [1975]98ITR141(Guj)
Bhagwati, C.J.1. The question of law which arises for consideration in this reference is not an easy one and it has caused some anxiety to us in reaching a conclusion. There was at all material times a Hindu undivided family consisting of one Madhusudan and his sons (hereinafter referred to as 'the assessee'). The assessee had not been assessed for any assessment year prior to 1956-57, but for the assessment year 1956-57, a notice under section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the old Act'), was served on the assessee on 21st May, 1956, and it was pending and no assessment had been completed under it up to 15th March, 1957, which was the last date for filing an estimate of advance tax for the assessment year 1957-58, under section 18A(3) of the old Act. The assessee did not file an estimate of advance tax for the assessment year 1957-58, before 15th March, 1957, though its total income for the account year relevant to that assessment year was clearl...
Tag this Judgment!Chanchalaben and ors. Vs. Shaileshkumar and ors.
Court: Gujarat
Decided on: Mar-06-1973
Reported in: AIR1974Guj145; (1974)15GLR364
S.H. Sheth, J.1. On 17th January, 1968, original opponent No. 1 had been driving scooter No. GJE 3177 in the City of Ahmedabad. Opponent No 2 is the owner of that scooter and opponent No. 3 is its insurer. It was of Lambretta make Opponent No. 1 is here in after described as the Lambretta driver for the sake of clarity. Opponent No. 4 had been driving his own scooter No. GJE 4742. It was insured with opponent No. 5.Opponent No. 4 is hereinafter described as the Vespa driver for the sake of clarity. The latter mentioned scooter was of Vespa make. On the pillion seat of the Vespa scooter, Gordhandas (hereinafter referred to as 'the deceased' for the sake of brevity), residing in the Pritamnagar Jain Society area of the City of Ahmedabad, had been sitting. The Lambretta driver and the Vespa driver had been proceeding on cross roads. At the intersection of the roads, the Lambretta scooter struck the Vespa scooter, as a result of which the latter scooter was thrown away into the fencing of ...
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