Gujarat Court January 1993 Judgments
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Orient Trading Co. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-20-1993
Reported in: (1993)113CTR(Guj)328; [1993]202ITR481(Guj)
G.T. Nanavati, J.1. This reference has been made by the Income-tax Appellate Tribunal, Ahmedabad Bench, under section 256(1) of the Income-tax Act, 1961. The question referred to this court is as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that additional payment of Rs. 28,843 under section 45 of the Gujarat Sales Tax Act had to be made for an infraction of law ?' 2. The assessee is a dealer under the Gujarat Sales Tax Act, 1969. During the accounting year relevant to the assessment year 1973-74, the assessee was required to pay penalty of Rs. 28,843 under sub-section (5) of section 45 of that Act as it stood then, as it had not paid tax within the stipulated time. The assessee, treating it as payment of interest, had claimed deduction of that amount from its taxable income. The Income-tax Officer allowed that deduction and determined the taxable income of the assessee accordingly. The commissioner of Income-tax, in exer...
Dhirajlal Shamji Vs. Babugar Nathugar and anr.
Court: Gujarat
Decided on: Jan-20-1993
Reported in: (1993)2GLR1307
J.N. Bhatt, J.1. In this revision, under Section 401 of the Code of Criminal Procedure, 1973 ('the Code' for short, hereinafter), the petitioner-original complainant has questioned the legality and validity of the order of acquittal, recorded by the learned Judicial Magistrate (First Class), at Bhanvad, in Criminal Case No. 205 of 1981, for the offences punishable under Sections 447, 323, 404 and 506 of the Indian Penal Code ('IPC for short).2. A short resume of the factual aspect may. shortly, be narrated, at this stage. According to the prosecution case, in the evening, on July 25, 1981, the complainant and his brother had gone to their field. At that time, the opponent No. 1, who is the original accused, had ploughed the road side of the field. Consequently, they had scolded him, which resulted into enragement on the part of the accused and culminated into offences. In that, it was alleged that the accused abused them and committed criminal tresspass in the field and thereafter, inf...
Kikani Gordhandas and Co. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-19-1993
Reported in: [1993]200ITR678(Guj)
G.T. Nanavati, J. 1. The following question has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Ahmedabad Bench, under section 265(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, and in view of the different provisions of the law, the Appellate Tribunal was justified in upholding the imposition of penalty of Rs. 21,865 levied under section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The assessee is a registered firm doing business in cotton and cotton seeds. During the relevant accounting year, i.e., Samvat year 2023, (November 13, 1966, to November 2, 1967), the assessee paid a sum of Rs. 21,685 to its employee R. P. Shah as profit earned by him from transactions in cotton done by the assessee on his behalf. This amount of Rs. 21,685 was claimed as a deduction from the total income of the assessee. 3. The Income-tax Officer disallow that claim and treated the said amount as income of the assessee and levie...
Sarabhai Sons (P.) Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jan-18-1993
Reported in: (1993)110CTR(Guj)305; [1993]201ITR464(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench, has referred the following question under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming disallowance of interest of Rs. 2,87,096 relatable to purchase of shares of Swastik Oil Mills Ltd. ?'2. The assessee in this case is Sarabhai Sons (P) Ltd, which derives income from investments, profit from systronics division, manufacturing electric and electronic equipment and from its marketing division dealing in purchasing and selling of products of sister concerns. The assessee was a shareholder of Swastik Oil Mills Ltd. (hereinafter referred to as 'SOML') and was also its managing agents. The assessee held 11,264 shares. The other two groups, viz., Kasturbhai group and Patel group held 24,975 shares and 12,373 shares, respectively. These three groups of shareholders decided amongst themselv...
Kodarlal Keshavlal Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Jan-18-1993
Reported in: (1993)1GLR816
C.K. Thakker, J.1. This petition is filed against an order of dismissal passed by the District Superintendent of Police, Ahmedabad (Rural) and confirmed by appellate as well as revisional authorities.2. To appreciate the controversy in question, few relevant facts may now be stated:The petitioner was working in the Police force as Unarmed Head Constable. A criminal case was filed against him for certain offences punishable under different sections of the Indian Penal Code and he came to be convicted in Sessions Case No. 187 of 1980 by the Sessions Court, Ahmedabad (Rural) for offences punishable under Section 331 read with Section 34 of the Indian Penal Code and sentenced to undergo rigorous imprisonment for three years and a fine of Rs. 200/- by a judgment and order dated June 8, 1981. The said conviction was confirmed by this Court as well as by the Hon'ble Supreme Court.After the conviction, a notice was issued to the petitioner on August 8, 1983 and he was called upon to show cause...
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