Gujarat Court January 1983 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commercial Ahmedabad Mills Company Limited Vs. Income-tax Officer
Court: Gujarat
Decided on: Jan-21-1983
Reported in: (1983)36CTR(Guj)187; [1983]144ITR839(Guj)
Mankad, J. 1. Petitioner, a public limited company carrying on business of manufacture of yarn and textiles, has filed this petition, challenging the validity of the notice, annex. I, dated March 28, 1981, issued by the ITO, Companies Circle B, Ahmedabad, having jurisdiction to assess the petitioner company to income-tax (the respondent herein) under Section 148 read with Section 147(a) of the I.T. Act, 1961 (hereinafter referred to as ' the Act'), initiating proceedings to reopen its income-tax assessment for the assessment year 1972-73, corresponding year of account being calendar year 1971. 2. Petitioner is valuing its stock of yarn, yarn in process and cloth at a uniform method over a number of years. The controversy which arises in this petition and as a result of which notice as aforesaid came to be issued by the respondent, is on account of the method of valuation followed by the petitioner in valuing the yarn for weaving process (shortly ' yarn in process'). Petitioner was valu...
Rasulmiya Rehmanmiya Vs. Patel Lalbhai Shankerbhai
Court: Gujarat
Decided on: Jan-21-1983
Reported in: (1983)1GLR714
S.B. Majmudar, J.1. In this Special Civil Application under Articles 226 and 227 of the Constitution of India, the petitioner seeks to challenge the order passed by the Gujarat Revenue Tribunal in revision application No. TEN. B.A. 1020 of 1977 where by the Revenue Tribunal has allowed the Revision Application of the respondent land-lord and has dismissed the petitioner's application under Section 32(IB) of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as the Tenancy Act) only on the ground of limitation. In order to appreciate the controversy between the parties centering round the question of limitation it is necessary to note a few relevant facts. The dispute centers round the possession of agricultural lands bearing survey No. 264/1 admeasuring 1 acre and 10 gunthas situated on the out-skirts of village Rasulpur-Padal in Thasra taluka of Kheda district. The petitioner claims to be the lawful tenant thereof and respondent is admittedly the owner thereo...
S.R. Patel Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jan-21-1983
Reported in: (1983)1GLR740
A.S. Qureshi, J.1. In this petition the petitioner has challenged the order No. MCS/Hc/161-165 of 1982 passed by the Dean of the Government Medical College, Surat on the basis of the Government Resolution No. MCG-1078-5417/82/V dated 28th July, 1982, whereby the services of the petitioner as probationary Assistant Professor of Pharmacology, Government Medical College, Surat were terminated with immediate effect. The petitioner has challenged the aforesaid order (Annexure 'J') and the Resolution (Annexure I') on the ground that the termination order is not an order of termination simpliciter but it is as and by way of punishment and also on the ground that although he is well and sufficiently qualified for the job, the authorities concerned have erroneously decided against him that he did not possess the requisite qualification at the time when he was taken in service as Assistant Professor of Pharmacology.2. Mr. B.P. Tanna, the learned Counsel for the petitioner has urged that the resp...
Malti Vahuji Wd./O Goswami Goverdhandasji Vs. Maharaj Shri Natwargopal ...
Court: Gujarat
Decided on: Jan-20-1983
Reported in: (1984)1GLR140
A.S. Qureshi, J.1. Rule. Mr. K.G. Vakharia appears for respondents and waives notice.2. This Civil Application is filed on behalf of the petitioners who are the original defendant Nos. 1 to 3 in the suit pending before the trial Court. The reliefs claimed in the petition are that certain clarifications are sought in the earlier order passed by this Court on 28-12-1982. Mr. A.H. Mehta, the learned Counsel for the petitioners has urged that as per the directions given by this Court, the learned Additional District Judge, Porbandar, is proceeding with the hearing of the applications for interim orders in the suit pending before him. Mr. Mehta says that his clients had given an application Exh. 89 before the learned trial Judge requesting that his application Exh, 58 pertaining to the probate may be heard before the aforesaid applications filed in the suit of the present respondents. Application Exh. 89 has been rejected by the trial Court on the ground that the two applications filed by t...
Patel Ramanbhai Mathurbhai and anr. Vs. Solanki Shanabhai Naranbhai
Court: Gujarat
Decided on: Jan-18-1983
Reported in: AIR1983Guj198; (1983)1GLR743
ORDERS.B. Majmudar, J. In this petition under Art. 226 of the Constitution which is in substance a petition under Article 227 thereof, the petitioners challenge an order passed by the Gujarat Revenue Tribunal in application No. TEN. B.A. No. 642 of 1977, whereby the Tribunal exercising powers under Section 76 of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Act'), has confirmed the view expressed by the Deputy Collector, Anand, in tenancy appeal No. 219 of 1976 to the effect that a special power of attorney bolder cannot appear art argue the appeal on behalf of theappellants. A few relevant facts centering round the aforesaid limited controversy between the parties may be noted.2. The petitioners claim to be owners and occupants of the land bearing survey numbers 535/7 admeasuring 0 acre -- 17 gunthas and 535/14, admeasuring 0 acre -- 8 gunthas situated on the outskirts of village Lingada in Anand taluka of Kheda district. The respondent claims to...
Ayodaya Spinning and Weaving Company Limited Vs. Income-tax Officer, C ...
Court: Gujarat
Decided on: Jan-17-1983
Reported in: [1983]144ITR817(Guj)
R.C. Mankad, J.1. Whether, the ITO, Companies Circle-V, Ahmedabad, respondent herein, could have entertained a reasonable belief that there was escarpment of income from assessment on account of the failure on the part of the petitioner to disclose full and truly material facts necessary for its assessment for the assessment year 1970-71 and 1974-75, justifying the initiation of action for reopening the assessment for the said assessment year So far as the assessment year 1974-75 is concerned, there is a further question, namely, whether the respondent could have entertained a reasonable belief that there was escarpment of income from assessment in consequence of information in his possession. These are the questions which we are called upon to answer in this petitioner filed under art 226 of the Constitution of Indian. 2. petitioner is a company registered under e Indian Companies Act, 1913, and it is engaged in the business if manufacturing textiles for the last several year. The res...
Sarangpur Cotton Manufacturing Company Limited Vs. Income-tax Officer
Court: Gujarat
Decided on: Jan-17-1983
Reported in: [1983]144ITR835(Guj)
Mankad, J.1. Petitioner is a company register under the Indian Companies Act, 1913, carrying on the business of manufacturing of textiles, The assessment year for the purposes of this petitioner is assessment year 1973-74, the corresponding accounting year being calendar year 1972. The respondent is the ITO, having jurisdiction over the petitioner for the propose of income-tax assessment. 2. Petitioner, practically since its inception, was valuing its opening and closing stock for the propose of arriving at its profits for every year, by following a uniform method, which described as cost method. Cost of cloth as well as cloth in process and other unfinished goods was arrived at by working out cost of products in respect of such goods taking into account the stage up to which the production had reached by the end of the year or at the beginning of the year, as the case may be. As regard the cots of raw material which went initial and total quantity of such raw material, namely, cotton ...
Rupaben and anr. Vs. Babubhai Deojibhai
Court: Gujarat
Decided on: Jan-17-1983
Reported in: AIR1983Guj187; (1983)1GLR263
ORDERN.H. Bhatt, J.1. This is a revision application filed by the original defendants ofthe H. R. P. Civil Suit No. 1264 of 1975dismissed in their favour by the trialJudge, namely the Judge of the SmallCause Court, whose judgment came tobe set at naught by the appellate Benchof that Court in the respondent-landlord'sRegular Civil Appeal No. 113 of 1979.Being aggrieved by the said decree ofeviction, the original defendants havefiled this revision application under Section 29 (2) of the Bombay Rent Act.2. A few facts as found by the appellate Bench are required to be notedwith precision. The tenants were in arrears of rent from 1-11-1969, and despitethe notice Ex. 32 dated 14-9-1972, received by the tenants on 18-9-1972, they hadfailed to pay or tender the arrears ofrent within one month from the date ofthe receipt of the notice, as held by theAppellate Bench contrary to what wasfound by the learned trial Judge. It isfurther found by the Appellate Benchthat no dispute about standard rent...
Babulal Rameshwarlal Vs. Digvijay Pulse Mill
Court: Gujarat
Decided on: Jan-17-1983
Reported in: AIR1983Guj202; (1983)2GLR1154
Ravani, J. 1. The appellant-plaintiff, who lost in trial Court, does not dispute the finding of the trial Court that he has failed to establish relationship of licensor and licensee. However, it is contended that the trial Court has found that an interest in the premises is created and that the defendant in its written statement has admitted that its possession is unlawful and therefore decree for eviction should be passed in favour of the plaintiff. This contention is raised, although there is no such case in the pleadings of the plaintiff; no such issue is raised and that there is no such evidence also. On the contrary the plaintiff has positively asserted in his evidence that the defendant was not his tenant.2. After having a brief resume of the facts, the contentions raised by the appellant-plaintiff may be examined.3. The appellant-plaintiff filed a Civil Suit No. 2728 of 1970 in the City Civil Court, Ahmedabad, against the defendant-firm alleging that he himself was a tenant of t...
S.J. Waghela Vs. State and ors.
Court: Gujarat
Decided on: Jan-17-1983
Reported in: (1983)1GLR712
D.C. Gheewala, J.1. The petitioner who has served the police Department for more than two decades and who had also won acclaim for his services, has approached this court as he has been superseded by many of his juniors. The petitioner initially joined service as a Sub-Inspector of Police. Subsequently he was promoted as Inspector of Police and in ordinary course he should be on the select list for the promotional post of Deputy Superintendent of Police. Unfortunately, the petitioner was superseded by many of his juniors and though the said supersession started from the year 1967, the petitioner approached this court only in 1981 when one Mr. Sarola, who is respondent No. 3 and who is present in person before the Court was promoted though initially he also was superseded. The petitioner was at Sr. No. 2 in the said seniority list which is produced at Annexure-A.2. The petitioner has averred that all throughout his career spreading over a period of more than two decades, he has not so m...
- ‹ Prev
- 1
- 3
- Next ›
- Last »