Gujarat Court August 1992 Judgments
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State of Gujarat Vs. Koli Karsan Gemarbhai
Court: Gujarat
Decided on: Aug-18-1992
Reported in: (1993)2GLR1755
K.G. Shah, J.1. The respondent has been convicted for an offence punishable under Section 376 of the Indian Penal Code and has been sentenced to undergo rigorous imprisonment for three years and to pay a fine of Rs. 3,000/- and in default of payment of fine, he has been ordered to undergo further rigorous imprisonment for six months. It has been ordered that if the fine is recovered, the same should be made over to Atmaram, the father of the prosecutrix-girl Hansa for the benefit of that girl. The order of conviction and sentence has been passed by the learned Sessions Judge, Mehsana on October 21, 1988 in Sessions Case No. 94 of 1987. Contending that the sentence imposed upon the appellant by the trial Court is very much inadequate and is by any standard insufficient, keeping in view the minimum of 7 years' rigorous imprisonment prescribed by Section 376 of the Indian Penal Code, and that there exists no special and adequate reasons, the State has come in appeal for enhancement of sen...
Commissioner of Income-tax Vs. Sorabji Nusserwanji Parekh
Court: Gujarat
Decided on: Aug-17-1992
Reported in: (1992)107CTR(Guj)72; [1993]201ITR939(Guj)
S.D. Shah, J. 1. On being moved under section 256(1) of the Income-tax Act, 1961, the Income-tax Tribunal has referred the following question of law for our opinion : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the income the assessee is entitled to exemption under sub-section (22) of section of the Income-tax Act, 196 ?' 2. In order to answer the aforesaid question, it is necessary to set out relevant facts herein : (i) The assessee is an association of persons, which is a public trust registered under the provisions of the Bombay Public Trusts Act, 1950. The relevant assessment year is 1972-73. The institute came into existence by a covenant, dated September 13, 1933, with the object of imparting technical education to the boys belonging to the Zoroastrian society. Initially, the institute was running under the name and style of 'Surat Parsi Technical and Industrial Institute Surat'. On October 8, 194...
Commissioner of Income-tax Vs. Rajendra Babubhai Modi
Court: Gujarat
Decided on: Aug-12-1992
Reported in: [1993]200ITR98(Guj)
S.B. Majmudar, J. 1. In this reference at the instance of the Revenue, the Income-tax Appellate Tribunal has referred for our opinion the following question : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the amount of Rs. 2,05,000 received by the assessee from the individuals admitted as partners in the firm of M/s. Bharat Salt and Industrial Works, Bhavnagar, was received in lieu of reduction in the assessee's interest in the said firm and that, therefore, it constituted a capital receipt ?' 2. The factual matrix leading to this reference projects the following picture. The assessee is an individual. The assessment year is 1971-72 corresponding to Samvat year 2026, which was spread over from November 10, 1969 to October 30, 1970. Originally there were four partners in the firm of Bharat Salt and Industrial Works for the accounting years 1964-65 to 1970-71. They comprised the assessee, Dhirajla Madhavji, Harkishan ...
Kinariwala R.J.K. Industries Vs. Mighty Labour Association
Court: Gujarat
Decided on: Aug-12-1992
Reported in: (1993)1GLR306
R.K. Abichandani, J.1. The petitioner challenges the order passed by the Labour Court, below Exhibit 25, being an application for production of documents, in Reference (LCA-D) No. 80 of 1986, made on 5th September, 1988. In the reference pending before the Labour Court No. 1, Ahmedabad, the respondent made the said application, seeking an order for production of balance-sheets of the years mentioned at item 1 and the Bonus Registers of the years mentioned in item 2 of the application. All that was said in the said application for production of these documents was in the following terms:xxx xxx In the above mentioned matter the Second Party union prays before the Honourable Court to pass the order for the opponent (First Party) to submit the following records which are very essential for the reasonable and speedy conclusion of this dispute.1. Balance-sheet of M/s. Kinarivala R.J.K. Industries of the years 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983. 1984, 1985, 1986 (eleven years)2. ...
Commissioner of Income-tax Vs. Abdulgafur Ahmed Wagmar
Court: Gujarat
Decided on: Aug-11-1992
Reported in: [1993]199ITR827(Guj)
S.B. Majmudar, J. 1. In this reference at the instance of the Revenue, the following questions have been referred for our opinion under section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that due to disclosure made by the assessee in Part IV of the return, the assessee could not be said to have furnished inaccurate particulars of income within the meaning of section 271(1)(c) of the Act and consequently the levy of penalty under the said section was not justified (2) Whether the disclosure of the prize money receipts in Part IV of the return of income could be considered as true and full disclosure within the meaning of section 271(1)(c) of the Act (3) Whether the Tribunal was right in law in holding that, except for the falsity of the explanation of the assessee, it was not established by positive evidence by the Revenue that the impugned amount w...
Commissioner of Income-tax Vs. Western India Seafood (P) Ltd.
Court: Gujarat
Decided on: Aug-10-1992
Reported in: [1993]199ITR777(Guj)
S.B. Mujmudar, J. 1. At the instance of the Revenue, the following question has been referred by the Tribunal under section 256(2) of the Income-tax Act, 1961, for our opinion : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction of Rs. 28,965 being expenses incurred after August 15, 1970, and before October 6, 1970, on the basis that the assessee had made all arrangements for setting up the business in August, 1970, though the actual commencement of the business was started on October 6, 1970 ?' 2. There was no dispute between the parties that the figure of Rs. 28,965 is incorrect and the correct amount works out to Rs. 47,190. The question will, therefore, stand corrected accordingly. 3. In order to appreciate the scope and ambit of this question, a few relevant facts may be noted at the outest. The respondent-assessee is a private limited company which carries on the business of processing of marine products. The relevant assessment...
Nathalal Jethalal Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-10-1992
Reported in: (1992)106CTR(Guj)270; [1993]199ITR757(Guj)
S.D. Shah, J. 1. On being moved under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for our opinion : 'Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the amount paid for purchase of Guvar, an item of assessee's stock-in-trade tantamounted to expenditure within the meaning of section 40A(3) of the Income-tax Act ?' 2. In order to answer the aforesaid question, a few relevant facts are stated herein : (1) The assessee is a partnership firm dealing in grains and grocery on wholesale basis. For the assessment year 1971-72, it has made payments exceeding Rs. 2,500 to five parties in cash. The Income-tax Officer noticed this fact on scrutiny of the accounts and called upon the assessee to explain why deduction of the said payments should be disallowed under section 40A(3) of the Act. After considering the explanation of the assessee, the Income-tax Officer allowed deduction of payment...
Commissioner of Income-tax Vs. Nandiniben Sarottamdas
Court: Gujarat
Decided on: Aug-10-1992
Reported in: [1993]201ITR893(Guj)
S.B. Majumdar, J.1. The question referred for our opinion under section 256(1) of the Income-tax Act is as under : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in deleting the share of profit in the firms of M/s. Amrit Chemicals & M/s. Star Radio and Electric Co. added by the Income-tax Officer for the assessment year 1971-72 ?' 2. The relevant assessment year is 1971-72. The contention of the assessee is that the assessee had her share in M/s. Amrit Chemicals and M/s. Star Radio and Electric Co. The share in M/s. Amrit Chemicals was claimed to have been gifted by her to a trust named Panna Pratiksha Mamta Trust by a declaration dated December 16, 1964, and the share from M/s. Star Radio and Electric Co. was claimed to have been gifted by her to the said trust by a declaration dated May 4, 1967. For the assessment year in question, namely, 1971-72, the Income-tax Officer sought to include the share income of the assessee in th...
Commissioner of Income-tax Vs. Tarun Commercial Mills Co. Ltd.
Court: Gujarat
Decided on: Aug-10-1992
Reported in: [1993]199ITR719(Guj)
S.D. Shah, J. 1. On being required to make a reference under section 256(2) of the Income-tax Act, 1961, the Income-tax Tribunal has referred the following question for our opinion : 'Whether the books valued at Rs. 5,324, the cost of which is allowed as revenue expenditure, are 'plant' and entitled to the allowance of development rebate ?' 2. In order to answer the aforesaid question, it would be necessary to set out the relevant facts herein : (i) The relevant assessment year is 1970-71. The assessee claimed development rebate on three items, one of them being 'books' of the value of Rs. 5,324. The Income-tax Officer found that the books were not covered by machinery or plant directly and wholly used for the purpose of business. However, the cost thereof was allowed as revenue expenditure but the claim for development rebate was rejected. (ii) On being aggrieved thereby, the assessee preferred an appeal to the Appellate Assistant Commissioner who found that 'books' would fall within...
A.P. Patel and anr. Vs. Gujarat State Machine Tools Corporation Ltd. a ...
Court: Gujarat
Decided on: Aug-10-1992
Reported in: (1993)1GLR573; (1993)IILLJ519Guj
S. Nainar Sundaram, C.J.1. In this Special Civil Application, the challenge is of the order of the Specified Authority (Rajkot) under Section 25-N of the Industrial Disputes Act, 1947, hereinafter referred to as 'the Act', according permission to respondent No. 1 to retrench its workmen, and of the subsequent order declining review. In view of the submissions made before us by Mr. M. R. Anand, learned Counsel for the petitioners, we fell obliged to extract the very provision, Section 25N as a whole as hereunder : '25N. Conditions precedent to retrenchment of workmen. (1) No workman employed in any Industrial establishment to which this chapter applies, who has been in continuous service for not less than one year under an employer shall be retrenched by that employer until. (a) the workman has been given three months notice in writing indicating the reasons for retrenchment and the period of notice has expired, or the workman has been paid in lieu of such notice, wages for the period...
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