Gujarat Court January 1993 Judgments
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A.B. Parikh Vs. Income-tax Officer
Court: Gujarat
Decided on: Jan-27-1993
Reported in: (1993)111CTR(Guj)16; [1993]203ITR186(Guj)
S. Nainar Sundaram, C.J.1. Earlier notice pending admission was issued in this matter. We find that, on such notice being served, the respondent has entered appearance through standing counsel, and an affidavit-in-reply has also been presented to the court meeting the points raised in this special civil application. Considering the nature and scope of the points involved in this special civil application, we deem it fit and proper to dispose of the special civil application, we deem it fit and proper to dispose of the special civil application today itself, after hearing both the sides. Learned counsel on both the sides made their submissions in full. 2. In this Special Civil Application, the petitioner question the notice under section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the alleged escaped assessment for the assessment year 1981-82. The impugned notice is dated November 12, 1992. Two points are being urged by Mr. J. P. Shah, learned counsel for...
S.D.M. Basha Vs. D.i.G. of Police, Wireless Communication and ors.
Court: Gujarat
Decided on: Jan-27-1993
Reported in: (1993)1GLR877; (1993)IILLJ1150Guj
1. This petition is filed by the petitioner for an appropriate writ, direction and/or order quashing and setting aside the order dated February 9, 1988 by which application of the petitioner came to be rejected for balance of the Leave Travelling Concession ('L.T.C.' for short). 2. To appreciate the controversy raised in the present petition, few relevant facts may now be stated : It is the case of the petitioner that he was serving as Head Wireless Operator under the Director General of Police, Gujarat State, Ahmedabad, respondent No. 2 herein. In accordance with the policy of the Government, he was entitled to enjoy benefits of L.T.C. The petitioner belongs to State of Tamilnadu. He used to enjoy Earned Leave (E.L.) at every block year at his native place. For availing that benefit, the petitioner used to travel by All India Permit Taxi with his family members because to get immediate reservation in Railway in First Class was extremely difficult. The authorities had granted the L.T.C...
Synbiotics Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-27-1993
Reported in: [1993]203ITR162(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal has referred the following three questions under section 256(1) of the Income-tax Act, 1961, to this court for its opinion : '1. Whether, on the facts and in the circumstances of the case, the disallowance of the claim of the assessee to the extent of Rs. 1,49,565 was justified 2. Whether the rejection of the claim of the assessee for depreciation on Rs. 1,38,773 being the capital expenditure incurred by the assessee on scientific research was justified 3. Whether, on the facts and in the circumstances of the case, the allowance of deduction of Rs. 90,249 while computing the business income of the assessee was justified ?' 2. Questions Nos. 1 and 2 have been referred at the instance of the assessee while question No. 3 has been referred to this court at the instance of the Revenue. 3. During the accounting year relevant to the assessment year 1974-75, the assessee-company had debited Rs. 1,57,170 to the profit and loss account for...
Controller of Estate Duty Vs. Anilchandra Gokalbhai
Court: Gujarat
Decided on: Jan-25-1993
Reported in: [1993]203ITR124(Guj)
G.T. Nanavati, J.1. In this reference under section 256(2) of the Income-tax Act, the Tribunal has referred the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the amount of Rs. 60,000 could not be brought to tax under section 10 of the Estate Duty Act, 1953, as the Revenue had failed to discharge the onus of satisfying the second condition of the said section ?' 2. Gokaldas, the father of the accountable person died on November 1, 1972. Between September l9, 1957, and February 28, 1967, he had made eight gifts of a total amount of Rs. 55,000. Those gifts were made in favour of his son, two daughters and three grand-daughters. A further sum of Rs. 5,000 was gifted by him to his fourth grand-daughter. All the seven donees later redeposited equivalent amounts with the donor who paid interest at a fixed rate. The donor had been earning dividend income by inves...
H.S. Brothers Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-25-1993
Reported in: [1993]200ITR715(Guj)
G.T. Nanavati, J.1. In this reference made under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for opinion of this court :'1. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the consideration received by the assessee for goodwill of Rs. 1,00,000 is liable to capital gains tax? 2. If the answer to the above question is in the affirmative, then whether the Income-tax Appellate Tribunal was right in law in holding that, on the facts and in the circumstances of the case, the assessee was not entitled to claim that the fair market value as on January 1, 1954, or as on October 21, 1960, can be deducted from the consideration to arrive at the taxable capital gains ? 3. If the answer to question No. 2 above is in the negative, then whether the fair market value to be substituted would be of as on January 1, 1954, or October 21, 1960 ?' B. C. Srinivasa Setty 45[1373] 91 ITR 39...
Soni Chimanlal Jethalal Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jan-25-1993
Reported in: (1994)2GLR1100
J.N. Bhatt, J.1. Petitioner has assailed the judgment and order of the learned Additional Sessions Judge, Rajkot, pertaining to the disposal of the muddamal gold ingot, dated 10-9-1982, passed in Criminal Appeal No. 31 of 1981 confirming the judgment and order of the learned Judicial Magistrate, First Class, at Rajkot, dated 31-7-1981, below application Exh. 76 in Criminal Case No. 366 of 1978, by invoking the aids of provisions of Section 397 read with Section 401 of the Criminal Procedure Code ('Code' for short).2. A resume of the salient facts leading to the birth of the present revision may, shortly, be stated at this juncture.3. Present petitioner is a goldsmith from whose custody the muddamal - 3 ingots of gold and one ingot of silver, small 40 diamonds and 120 white pearls were seized by the police in the course of the investigation, which culminated into a criminal trial, being Criminal Case No. 366 of 1978.4. On 14-12-1977, between 2 p.m. and 8 p.m., at Rajkot, a theft was com...
T.K. Dutta Vs. National Textile Corporation (Gujarat) Ltd. and ors.
Court: Gujarat
Decided on: Jan-25-1993
Reported in: (1993)2GLR1776
S. Nainar Sundaram, C.J.1. This Letters Patent Appeal is preferred against the order of the learned single Judge passed in Special Civil Application No. 948 of 1985. The petitioner in the Special Civil Application is the appellant in this Letters Patent Appeal and the respondents in the Letters Patent Appeal are the respondents in the Special Civil Application. The appellant calls in question the office order in and by which the age of superannuation for on employee like him was fixed at 58 years. The appellant was entertained in the services of a sick textile undertaking by name Mahalaxmi Mills, by respondent No. 1 after it was taken over and has come to vest in respondent No. 1 by virtue of the Sick Textile Undertakings (Nationalisation) Act, 57 of 1974, hereinafter referred to as the Act. The very appointment of the appellant happened on 2-4-1978 and that was after the appointed day under the Act, namely, 1-4-1974. There is no dispute that at the time the appellant was so appointed ...
Haji Musa Ismail Vs. District Education Officer and anr.
Court: Gujarat
Decided on: Jan-22-1993
Reported in: (1993)1GLR377
C.K. Thakker, J.1. A short but interesting question of law has been raised in the present petition by the petitioner society. The petitioner is running an educational institution in the name and style of Pariej High School at village Pariej, District : Bharuch, registered under the Gujarat Secondary Education Act, 1972 (hereinafter referred to as 'the Act') and recognised by the Government for the purpose of grant-in-aid. According to the petitioner, the school is a minority educational institution established and administered by a minority based on religion. Necessary certificate has also been granted in favour of the petitioner bearing No. SEB/Minority /B/l0/6825/7003 by the Gujarat Secondary Education Board, Gandhinagar.2. One Mohammadbhai Daudbhai Patel - third respondent herein -was appointed as Principal of the School by the petitioner society on June 15, 1973. He attained the age of 58 years in September, 1989. It was the case of the petitioner that since the third respondent wa...
Deepak Anubhai Shah Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-21-1993
Reported in: (1993)111CTR(Guj)103; [1993]201ITR577(Guj)
G.T. Nanavati, J. 1. In this reference made under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Ahmedabad, has referred the following two questions to this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the case of acquisition of the land under consideration to determine capital gains chargeable under the Act was nil, in view of the previous owner having acquired the same without paying any amount 2. If reply to question No. 1 is in favour of the assessee, whether cost of land for determining the capital gain should be Rs. 38,734 being the market value of the land as on 25th March, 1970, when the said land was thrown into the HUF ?' 2. Briefly stated, the facts giving rise to this reference as that the father of the assessee threw land which belonged to him and which is situated at Amraiwadi in his Hindu undivided family consisting of himself and his three sons. This happened on Marc...
Ushaben Ganpatsinh Barad Vs. Devendrasinh Ramsinh Raj and anr.
Court: Gujarat
Decided on: Jan-21-1993
Reported in: II(1994)DMC211; (1994)1GLR427
A.N. Divecha, J.The unfortunate deserted wife has invoked the revisional jurisdiction of this Court under Sections 397 and 401 of the Criminal Procedure Code, 1973 ('Cr.P.C.' for brief) as the slice from her bread is sought to be cut away by the learned Additional Sessions Judge of Vadodara by his judgment and order passed on 10th July, 1992 in Criminal Revision Application No. 62 of 1992. By the impugned judgment and order the learned Additional Sessions Judge reduced the quantum of maintenance awarded to the present petitioner by the learned Trial Magistrate from Rs. 453/- per month to Rs. 350/- per month practically without assigning any reasons, much less any cogent or convincing reasons in that regard.1. The facts giving rise to this revisional application are not many and not much in dispute. The petitioner was required to file one maintenance application before the appropriate Forum in Vadodara some time in 1989. It came to be registered as Misc. Criminal Application No. 45 of 1...
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