Gujarat Court January 1979 Judgments
Maganalal Morarbhai Vs. Commissioner of Income-tax, Gujarat
Court: Gujarat
Decided on: Jan-31-1979
Reported in: [1979]118ITR224(Guj)
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 law in holding that the land under reference was not agricultural land within the meaning of the Income-tax Act, 1961 ?' 2. We are concerned in this case with the assessment assessment year 1967-68, the relevant previous year being the financial year 1966-67. The facts leading to this reference are that one Morarbhai Bhikhabhai Chauhan purchased six acres and fifteen gunthas of agricultural land as far back as 1921. These lands were situated at village Phoolpada of Surat District and it appears that this village is near Surat City. The lands consisted of four acres and twenty-three gunthas of survey No. 95 and one acre and thirty-two gunthas of survey No. 122/3. Morarbhai died in 1949. At that point of time, he was about 90 years of age. His son Maganlal Morarji, the assessee ...
Tag this Judgment!Vaso Nagar Panchayat Vs. Jashbhai Ishwarbhai AmIn and ors.
Court: Gujarat
Decided on: Jan-31-1979
Reported in: (1979)1GLR886
D.P. Desai, J.1. On April, 6, 1973, a suit for recovery of Rs. 320/-paid by the plaintiffs to the defendant Nagar Panchayat on account of various taxes came to be filed in the Court of the learned Civil Judge ( Senior Division ) at Nadiad. At that time the learned Civil Judge Mr. N.D. Gehani was invested with the jurisdiction of a Court of Small Causes for the trial of suits congnizable by such Court unto the extent of Rs. 800/ under Section 28 of the Bombay Civil Courts Act. This is clear from the Yearly Gradation list as on July 1, 1972 and July 1, 1973. This suit was originally instituted as a regular Civil Suit and came to be transferred to the file of the learned Joint Civil Judge (Junior Division), Naiad. Thereafter on December 28, 1974 one Mr. J.K. Thoria, Civil Judge (Junior Division), Naiad framed issues in this suit; and it is admitted on both hands that Mr. Thoria was not invested with the jurisdiction of a Court of Small Causes under Section 28 of the aforesaid Act. On Marc...
Tag this Judgment!Commissioner of Income-tax, Gujarat-ii Vs. Gordhandas Trikambhai Patel ...
Court: Gujarat
Decided on: Jan-30-1979
Reported in: [1979]118ITR81(Guj)
B.J. Divan, C.J.1. Both these references arise out of the same set of facts. In its order out of which Reference No. 168 of 1975 arises, the Tribunal followed its earlier order out of which Reference No. 224 of 1975 arises. The assessee in both the cases are brothers and it is out of their transaction jointly entered into in connection with a plot of land at Surat that these two cases have come up before this court and hence we will dispose of both of them by this common judgment. The question which has been referred to us for our opinion in each of these matters is also in identical terms and the question is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the transaction in question was not an adventure in the nature of trade and it did not give rise to business income and the assessee was subject to tax on profit arising out of the transaction as long-term capital gains ?' 2. The facts leading to these two references are as...
Tag this Judgment!Khedut Sahakari Khand Udyog Mandali Ltd. and ors. Vs. Its Workmen and ...
Court: Gujarat
Decided on: Jan-30-1979
Reported in: (1979)1GLR858
B.J. Divan, C.J.1. Since the questions arising for decision in all these matters pertain to the main substantial award which is one and the same for all these matters, we will dispose of all these six matters by this common judgment. In Reference (1C) No. 16 of 1976, in arbitration proceedings between three of the co-operative sugar factories in Bulsar ii Surat District and there workmen, the President of the Industrial Court, Gujarat, gave his award on April 27,1977. That award has been challenged by three co-operative societies, namely, Shri Khcdut Sahkari Khand Udyog Mandali Lid., Bardoli, Sahkari Khand Udyog Mandali Ltd., Gandevi, and Shri Madhi Vibhag Khand Udyog Sahkari Mandali Ltd., Madhi, in Special Civil Application No. 1036 of 1977. The workmen employed in the sugar factory in all the three sugar factories, namely, Madhi,'Gandevi and Bardoli, have, through Vapi General Kamdar Mandal, Bilimora, challenged the said award in Special Civil Application No. 1136 of 1977. Some of th...
Tag this Judgment!Lilavatiben Harjivandas Kotecha Vs. J.V. Shah, Income-tax Officer, War ...
Court: Gujarat
Decided on: Jan-29-1979
Reported in: [1980]122ITR863(Guj)
Divan, C.J. 1. The petitioner in this Special Civil Application is the assessee and is also the applicant in the income-tax reference. The Special Civil Application is in connection with the assessment year 1961-62 and the reference is in connection with the assessment year 1962-63. The question which arises for consideration is the same in both the matters as will be pointed out later in the course of this judgment and, therefore, we are disposing of both these matters by this common judgment. 2. The petitioner in the special civil application challenges two orders, one passed by the ITO, the first respondent herein, on September 10, 1970, being annex. 'E' to the petition. This order was passed by way of rectification in exercise of the powers of the ITO under s. 35 of the Indian I.T. Act, 1922. The other order which she challenges in these proceedings is the order of the Commissioner, the second respondent herein, passed in revision in exercise of the powers under s. 33A(2) of the Ac...
Tag this Judgment!Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. A.V. Joshi, I ...
Court: Gujarat
Decided on: Jan-29-1979
Reported in: [1979]118ITR544(Guj)
Divan, C.J.1. The question that arises for consideration in the present case is the scope and interpretation of s. 80K of the I. T. Act, 1961. 2. The special civil application has been filed by the two petitioners challenging the decision of the respondent herein, ITO, Company Circle-IV, Ahmedabad, in deciding to grant relief under s. 80K only to that portion of the exempted dividend which has been worked out at Rs. 77,42,921 and it is prayed that the respondent should be directed to issue a certificate in accordance with law showing therein the portion of the exempted dividend of Rs. 95,50,889 in respect of the Polyester Fibre plant and the Sulzer plant of the first petitioner-company. The decision of the respondent is dated August 24, 1978. 3. The first petitioner-company is a limited company and is engaged in manufacture of textiles, chemicals, plastics and polyester fibre. The petitioner company's shareholders number about 52,000. The relevant accounting period for the purpose of s...
Tag this Judgment!K.D. Thakar Vs. Commissioner of Income-tax, Gujarat-iii
Court: Gujarat
Decided on: Jan-29-1979
Reported in: [1979]120ITR190(Guj)
B.K. Mehta, J.1. We are concerned in this reference with three assessment years, viz., 1967-68, 1968-69 and 1969-70. Assessee, Kanaiyalal D. Thakkar, made a gift of Rs. 30,000 to his wife on February 2, 1963. Out of this amount of gift, the assessee's wife purchased a property for a sum of Rs. 28,000 on July 4, 1963. This property was admittedly self-occupied property. For assessment year 1967-68, the ITO did not include any income from the said property in the income of the assessee, Thereafter, the ITO initiated action under S. 154 of the I.T. Act, 1961, with a view to rectify the assessment for inclusion of a sum of Rs. 1,500 being the income from the said property. The assessee, at that time, did not object to the rectification of the order but submitted that the property income includible would be nil as the assessee's wife had no other income having regard to the proviso to S. 23(2) and, therefore, the value of the said property should be taken as nil. This contention of the asse...
Tag this Judgment!The State of Gujarat Vs. Agro Chemical and Animal and anr.
Court: Gujarat
Decided on: Jan-29-1979
Reported in: 1980CriLJ516
ORDERM.K. Shah, J.1. This revision filed by the State is directed against the order dated 9th August, 1978 passed by the learned Chief Judicial Magistrate, First Class, Rajkot in Criminal Case No. 47 of 1977 holding that, so far as opponent No. 1, that is- original Accused No. 2 is concerned, the said court had no jurisdiction to entertain the case.2. A few facts giving rise to the passing of the said order may be briefly stated as follows:3. Original accused No. 1 who is a resident of Jetpur in district Rajkot was engaged in the business of selling fertilisers manufactured by original accused No. 2 at Baroda Opponent No. 2, that is- the original complainant, Agro-Inspector visited the premises of accused No. 1 at Jetpur and took samples from the gunny bags of fertilisers of the Alembic Company, that is-accused No. 2. On analysis, it was found that the sample of fertilisers was not of prescribed standard. The complainant, therefore, lodged a complaint for prosecuting both the accused f...
Tag this Judgment!Commissioner of Income-tax, Gujarat Ii Vs. Vimlaben Bhagwandas Patel a ...
Court: Gujarat
Decided on: Jan-25-1979
Reported in: (1979)GLR413; (1979)0GLR413; [1979]118ITR134(Guj)
B.K. Mehta, J.1. These two appeals under s. 269H of the I.T. Act, 1961, at the instance of the Commissioner of Income-tax, Gujarat-II, Ahmedabad, are directed against the common order of the Income-tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad of July 25, 1975, allowing the two appeals filed by the respective respondent-transferees herein from the order of the IAC of Income-tax, Acquisition Range-II, Ahmedabad, passed on January 16, 1975, acquiring two industrial sheds of type-A bearing block Nos. 1/3 and 1/4 situate in the industrial estate set up by the Baroda Industrial Development Corporation (hereinafter referred to as BIDCO' for the sake of convenience) under s. 269F(6) of the aforesaid Act as the fair market value of the respective sheds exceeded the apparent consideration in the respective instruments of transfer of February 5, 1973, and had not been truly stated with the ulterior object of tax evasion and/or facilitating concealment of income or assets. Since the question...
Tag this Judgment!Commissioner of Income-tax, Gujarat Vs. Mahendrasingh Mohansingh
Court: Gujarat
Decided on: Jan-24-1979
Reported in: [1980]123ITR938(Guj)
B.K. Mehta, J. 1. Since these three references raise common questions of law for our opinion, though in respect of different assessment years, namely, 1969-70, 1970-71 and 1971-72, pertaining to the assessment of the same assessee, we intend to dispose of them by this common judgment. 2. In order to appreciate the rival contentions urged on behalf of the revenue and the assessee in these three reference, it would be useful to set out the facts leading to these references. the assessee, Mahendrasingh Mohansingh (now deceased), in his capacity as karta of his HUF, was a partner in the firm of M/s. Mohansingh Sahebsingh. The said HUF consisted of the assessee, late Mahendrasingh, his wife, Devendra Kaur, and his son, Shailendrasingh. A partial partition was effected amongst the members of the said family on November 2, 1967, dividing the capital invested by the said family in the aforesaid firm as well as its share in the profits of the said firm equally amongst the said three members of ...
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