Gujarat Court November 1975 Judgments
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Smt. Hemlataben Manharlal Soni Vs. the State of Gujarat and ors.
Court: Gujarat
Decided on: Nov-26-1975
Reported in: 1976CriLJ882; (1976)GLR201
B.J. Diwan, C.J.1. This matter has been referred to us by the Division Bench consisting of J. B. Mehta and P. D. Desai JJ. as the Division Bench felt that the law on the question as to whether the period of detention under the Maintenance of Internal Security Act, 1971 (hereinafter referred to as 'the MISA') should be tacked on to the period of detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as 'the CQF-EPOSA Act') for considering the question of maximum period of detention when the detention order under the COFEPOSA Act is passed after formal release and re-arrest should be settled. The Division Bench felt that this question was of wide public importance. In Spl. Criminal Application No. 103 of 1975 (Guj.), a Division Bench consisting of A. D. Desai and B. K. Mehta, JJ. had held that the period of detention under the MISA could not be tacked on to the period of detention under the COFEPOSA Act but J. B. Meh...
Nagardas Bechardas and Brothers P. Ltd. Vs. Commissioner of Income-tax ...
Court: Gujarat
Decided on: Nov-25-1975
Reported in: [1976]104ITR255(Guj)
T.U. Mehta, J.1. The only question which is involved in this reference is whether the applicant-assessee, which is a private limited company, is entitled to the concession contemplated by section 84 of the Income-tax Act, 1961, for the assessment year 1967-68. This section 84 was deleted by Finance (No. 2) Act of 1967 with effect from April 1, 1968, but so far as the accounting period in question is concerned, the same was in force. 2. Short facts of the case, which form the back ground of the above referred contention, are that the assessee-company carries on business of assembling oil engines. Up to the assessment year 1966-67, it used to purchase all the spare parts needed for the purpose of assembling oil engines from open market. One of the spare parts so purchased was moulding. However, during the accounting period, the assessee-company started a separate moulding department for the manufacture of spares like mouldings blocks, etc. In fact, it is found to have established a separ...
Commissioner of Income-tax, Gujarat Iii Vs. Mankeklal Harilal Spg. and ...
Court: Gujarat
Decided on: Nov-24-1975
Reported in: [1977]106ITR24(Guj)
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 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law, in holding that the foundation on which the reassessment proceedings were based having vanished, the Income-tax Officer could not bring in the assessment some other items of income or withdraw excessive relief by way of tax allowed at the time of the original assessment, in the reassessment proceedings (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the reassessment proceedings initiated under section 147 of the Act were bad in law ?' 2. In the instant case we are concerned with the assessment year 1961-62, the relevant previous year being the calendar year 1960. The assessee is a limited company running a textile mill. The original assessment of this company for the assessment year 1961-62 was com...
Commissioner of Income-tax, Gujarat Ii Vs. Alembic Glass Industries Lt ...
Court: Gujarat
Decided on: Nov-21-1975
Reported in: [1976]103ITR715(Guj)
T.U. Mehta, J.1. This reference arises out of the assessment of the respondent's income for the assessment years 1965-66 and 1966-67 and involves a question :- 'Whether the amounts spent by the assessee in payment of interest on the borrowings, on the establishment of a new undertaking at Bangalore, and other miscellaneous expenses and travelling relating to the setting up of the said undertaking at Bangalore, should be taken on the revenue account or on the capital account ?' 2. Following are the short facts leading to this reference. The respondent-assessee is a company manufacturing glass at Baroda, and is in existence even since the year 1947. During the accounting period relating to the years of assessment, the company incurred certain expenditure for establishing a new glass manufacturing unit known as 'Whitefield Factory' at Bangalore. The said unit did not go into production during the two assessment years in question. The assessee, however, incurred expenses for the purpose of...
Addl. Commissioner of Income-tax and Others Vs. Chandulal C. Shah and ...
Court: Gujarat
Decided on: Nov-19-1975
Reported in: [1977]107ITR91(Guj)
T. U. MEHTA J. - The assessee in all these five references are the respondents. They were partners in a firm names M/s. Gujarat Automobiles, Ahmedabad, along with two others who are their brothers. Each of them represented his own Hindu undivided family as a partner of that firm in his capacity as the karta of the Hindu undivided family till January, 1961. Each one of them had the share of Rs. 0-3-3 in a rupee. The Hindu undivided family of each one of them was partitioned on January 10, 1961, as from January 1, 1961, as per deed of partition found at annexure 'A'. The question which is involved in each of these references is whether after the said partition, there was any sub-partnership of each of these assessees with their respective family members as a result of the said partition.So far as the assessee, Chandulal C. Shah, is concerned, the years of assessment of the income are 1963-64 and 1964-65 in Reference No. 60/74 and 1965-66 and 1966-67 in Reference No. 114/74.So far as the ...
State of Gujarat and anr. Vs. Dr. B.J. Bhatt
Court: Gujarat
Decided on: Nov-19-1975
Reported in: (1977)18GLR173
S.H. Sheth, J.1. This petition has been filed by the original respondents for review of my judgment recorded in Special Civil Application No. 25 of 1974. Against the judgment under review, the respondents preferred L.P.A. No. 156 of 1974 in which they tried to produce additional evidence to convince the court of appeal that my judgment under review suffered from infirmity and that it should be reversed. I am told by Mr. Shah who appears for the original respondents that the court of appeal thought that respondents should First apply for review of my judgment in question and that after it was decided, the Letters Patent Appeal should be pressed for hearing, if necessary. Respondents have, therefore, filed this application for review of judgment in question. In my opinion this review petition is not maintainable. 1, therefore, refuse to entertain it.2. Rule I of Order 47 of the Code of Civil Procedure empowers a Court to review its own judgment on any one or more of the three grounds spe...
Cellulose Products of India Ltd. Vs. Commissioner of Income-tax, Gujar ...
Court: Gujarat
Decided on: Nov-15-1975
Reported in: [1977]110ITR151(Guj)
B.J. Divan, C.J. 1. In this case, at the instance of the assessee, the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the assessee's claim for relief under section 84 of the Act for the assessment year 1966-67 ?' 2. The assessment year with which we are concerned in this case is 1966-67, the previous year of account being the financial year 1965-66 ending on March 31, 1966. The assessee is a public limited company. It was incorporated on April 14, 1959. The industrial licence was issued to the assessee-company by the Central Government for the manufacture of sodium carboxy methyl cellulose, hereinafter referred to and also referred to on the record as 'C.M.C. 'On August 19, 1959, the company issued its prospectus and on October 7, 1959, the assessee-company entered into a collaboration agreement with a Swedish firm for the manufacture of C.M. C. in India. It may be pointed out...
Additional Commissioner of Income-tax, Gujarat Vs. Ahmedabad, Millowne ...
Court: Gujarat
Decided on: Nov-14-1975
Reported in: [1977]106ITR725(Guj)
T.U. Mehta, J.1. The main question which is involved in this reference is whether the respondent, M/s. Ahmedabad Mill Owners Association, Ahmedabad, is a trust for a charitable purpose, as contemplated by section 11 read with section 2(15) of the Income-tax Act, 1961, hereinafter referred to as ' the Act', and whether its income for the year 1963 is assessable to tax in view of the provisions of section 11 of the Act. 2. Short facts of the case are that the respondent is a commercial association which is not registered either under the Co-operative Societies Act or under the Societies Registration Act. Its legal character is admittedly that of an association of persons. The administration of the respondent-association is governed by the rules and regulations found at annexure 'D'. 3. During the accounting period, which is the calendar year 1963, the respondent-association is found to have earned the following income : Rs.Interest on securities 1,639Property income 2,976Business income ...
Jyoti Switchgears Ltd. Vs. Chief Inspector of Factories and anr.
Court: Gujarat
Decided on: Nov-13-1975
Reported in: (1977)18GLR94
N.H. Bhatt, J.1. This petition is directed against the refusal to renew the licence of the petitioner-Company, Jyoti Switchgears Ltd., by the Chief Inspector of Factories, Gujarat State, the respondent No 1. herein. The petitioner will hereinafter be referred to as 'the Company' and the respondent No. 1 as 'The Chief Inspector'.2. The company had come to be registered under the Factories Act and was granted a licence under the Act for the purpose of running a factory. When the original application had come to be filed, it was signed by the then Chairman of the Board of Directors of the Company, who had signed as an occupier of the Company, because at that time there was no Managing Director nor were there the Managing Agents. The licence came to be renewed year after year upto 1974 and an application was given on behalf of the Company on 10th October 1974 for renewal of the said licence for the year 1975. The said application was given in Form No. 3 prescribed by the Gujarat Factories ...
Commissioner of Income-tax, Gujarat-iii Vs. Sercon Pvt. Ltd.
Court: Gujarat
Decided on: Nov-12-1975
Reported in: [1978]114ITR913(Guj)
B.K. Mehta, J.1. The facts giving rise to this reference need be stated so as to appreciate the rival contentions urged on behalf of the parties on the questions referred to us. 2. The relevant assessment year is 1965-66 and the corresponding previous year is the financial year ending 31st March, 1965. It is common ground that the assessee-company is a trading company. A question arose in the course of the proceedings for assessment of the said year as to whether the Income-tax Officer was competent to make an order under section 104 of the Income-tax Act, 1961. He could have justifily made the order, provided the accumulated profits and reserves representing accumulated past profits exceeded the aggregate of the paid up capital of the company and any loan capital which is the property of the shareholders. According to the Income-tax Officer, the accumulated profits and reserves representing accumulation of past profits amounted to Rs. 8,02,692 while the paid up capital amounted to Rs....
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