Gujarat Court March 1986 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.
Vagadia Parmabhai Bhurabhai Vs. T.J. Trivedi, Under Secretary to Gover ...
Court: Gujarat
Decided on: Mar-06-1986
Reported in: (1986)2GLR1173
A.M. Ahmadi, J.1. The petitioner, a Class I Gazetted Officer, serving as General Manager and Deputy Commissioner of Industries in the Co-operation Department of the State Government, has filed this petition challenging his suspension order, Annexure 'C' dated 24th August 1985 inter alia on the ground that Rule 5 of Gujarat Civil Services (Discipline and Appeal) Rules, 1971, offended Articles 14, 19 and 21 of the Constitution. A few facts leading to this petition may be set out as under.2. The petitioner was posted at Bhavnagar with effect from 9th March 1984. One Janakrai Vyas, a police Sub-Inspector in the Anti-Corruption Bureau, was also working at Bhavnagar at the material time. Naliniben, the daughter of the said Janakrai, had applied for a loan of Rs. 25,000/- under the Educated Unemployed Self-Employment Scheme as she proposed to start business. On 20th March 1984, Janakrai approached the petitioner for sanctioning a further loan of Rs. 15,000/- which the petitioner could not und...
Commissioner of Income-tax Vs. Bhavnagar Salt and Industries Works P. ...
Court: Gujarat
Decided on: Mar-05-1986
Reported in: (1986)54CTR(Guj)218; [1987]163ITR265(Guj)
Mankad, J.1. The assessee is a private limited company and we are concerned with assessment year 1970-71, previous year being the year ended on June 30, 1969. The original assessment in the case of the assessee was completed on February 28, 1973, on 'nil' income. Subsequently, in consequence of information in the possession of the Income-tax Officer, the completed assessment was reopened under section 147(b) of the Income-tax Act, 1961, (hereinafter referred to as 'the Act'). In the course of original assessment proceedings, the assessee had claimed depreciation at 100% on pans, condensers, etc., under the amended Income-tax Rules which came into force with effect from April 1, 1970. In reassessment proceedings, the Income-tax Officer did not accept the assessee's claim for 100% deduction on the ground that depreciation at 100% was admissible only for new salt pans, etc., on replacement and not for old pans. According to the Income-tax Officer, so far as old pans, etc., were concerned,...
Commissioner of Income-tax Vs. Jyoti Limited
Court: Gujarat
Decided on: Mar-05-1986
Reported in: (1986)54CTR(Guj)409; [1987]163ITR274(Guj)
Mankad, J.1. The Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') has referred to us the following two questions for our opinion under section 256(1) of the Income-tax Act, 1961 ('the Act' for short) : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in deleting the addition of Rs. 8,508, Rs. 10,460 and Rs. 4,750 for assessment years 1970-71, 1971-72 and 1972-73 respectively on account of disallowance under section 37(2B) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the assessee is entitled to development rebate on the lift installed in the block used for research and development on the basis that it is a plant or machinery ?' 2. Out of these two questions, the first question is directly covered by a decision of this court in CIT v. Patel Brothers & Co. Ltd. : [1977]106ITR424(Guj) . R...
- ‹ Prev
- 1
- 2
- Next ›