Gujarat Court March 1993 Judgments
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R.J. Goenka Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-07-1993
Reported in: [1994]207ITR824(Guj)
Y.B. Bhatt, J.1. The question referred to us in this reference under section 256(1) of the Income-tax Act, 1961, is as under : 'Whether, on the facts and circumstances of the case, the penalty of Rs. 22,097 further reduced by the Appellate Assistant Commissioner is leviable under section 271(1)(a) of the assessee ?' 2. The assessee was required to file his return of income latest by July 31, 1972, in respect of the assessment year 1972-73; but in fact filed the same as late as July 16, 1974. There was, thus, a delay of 23 months. Therefore, the Income-tax Officer started penalty proceedings under section 271(1)(a) of the Act and required the assessee to explain why an appropriate penalty should not be imposed. The assessee offered his explanation by a letter dated May 27, 1975, wherein the only explanation for the delay was that his munim had fallen ill and, therefore, could not finalise the accounts in respect of the relevant assessment year. This explanation was not accepted by the I...
Commissioner of Income-tax Vs. Mohmadmiya A. Topiwala
Court: Gujarat
Decided on: Mar-06-1993
Reported in: [1994]207ITR711(Guj)
G.T. Nanavati, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following four questions to this court under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that no intimate connection between the transfers in question can be said to be established and that hence assets in question cannot be said to have been received by the assessee's wife on indirect transfer from her husband and, consequently, the income arising from transfer of portions of the assets in question cannot be included in the computation of the assessee's income (2) Whether the transfer of one-third share of the land at Paldi made in favour of the assessee's wife could be said to be an indirect transfer made by her husband himself (3) Whether one-third share of the land at Paldi received by the assessee's wife. Hafsabanu, as gift from the assessee's brother, A...
Hemantkumar Chimanlal Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-05-1993
Reported in: [1994]207ITR497(Guj)
Y.B. Bhatt, J. 1. The present reference under section 256(1) of the Income-tax Act, 1961, raises the following question for our consideration : ' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the income from the partnership share in the firm of Messrs. Hemant Brothers was includible in the total income of the assessee in his individual capacity and not in the total income of the Hindu undivided family ?' 2. The relevant and pertinent facts which are required to be considered and on which there is no controversy are as under : One Hemantkumar Chimanlal was a partner in a firm by the name of Messrs. Hemant Brothers in his individual capacity, up to October 30, 1970. On October 31, 1970, havala entries were passed in the books of account of three separate entities, viz., in the account books of Hemantkumar Chimanlal as an individual, in the account books of Hemantkumar Chimanlal Hindu undivided family, and in the account books of...
Commissioner of Income-tax Vs. Gujarat Pradesh Congress Samiti
Court: Gujarat
Decided on: Mar-05-1993
Reported in: [1994]207ITR622(Guj)
G.T. Nanavati, J.1. In this reference made under section 256(2) of the Income-tax Act, 1961, the following two questions have been referred to this court : '(1) Whether the finding of the Appellate Assistant Commissioner as confirmed by the Appellate Tribunal that the assessee is not a separate taxable entity and hence was not liable to pay income-tax under the provisions of the Income-tax Act, 1961, is correct in law and sustainable from the material on record (2) Whether, on the facts and in the circumstances of the case, the assessee is not liable to pay tax under any of the provisions of the Income-tax Act, 1961 ?' 2. Believing that the Gujarat Pradesh Congress Samiti is an independent taxable entity, the Income-tax Officer served a notice under section 148 of the Act for the assessment years 1960-61, 1961-62 and 1962-63. The contention raised on behalf of the GPCC was that it was not a separate taxable entity having income of its own which can be brought to charge under the provis...
Labella Construction Company Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Mar-05-1993
Reported in: (1993)115CTR(Guj)4; [1994]207ITR657(Guj)
G.T. Nanavati, J.1. The Income-tax Appellate Tribunal, Ahmedabad, has referred the following two questions to this court under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, when the books of account of the assessee were rejected from year to year the overall estimate of 12 per cent. on the receipts was not proper merely because in one of the contracts a profit rate of 15 per cent. on the assessee's method was shown (2) Whether, on the facts and in the circumstances of the case, the reopening of the assessment under section 147(b) was valid ?' 2. The assessee is a building contractor. It had entered into contracts with Ashishnagar Society, Amit Society and Ankoor Society in the year 1966. It had also entered into contracts with Arunesh Society part I and Arunesh Society part II in the financial year relevant to the assessment year 1970-71. In the return filed for the assessment year 1970-71, the assessee described the 1966 ...
Sorabji D. Medora Vs. Controller of Estate Duty
Court: Gujarat
Decided on: Mar-04-1993
Reported in: [1993]204ITR697(Guj)
G.T. Nanavati, J.1. In this reference made under section 64(1) of the Estate Duty Act, 1953, the Income-tax Appellate Tribunal has referred the following four questions to this court for its opinion : '(1) Whether the Tribunal was right in law in putting the valuation of big plots of land in Survey Nos. 39, 72, 74, 75, 76 and 77 measuring about 59,000 sq. yards on the basis of the value of small plot 1,000 sq. yards (2) Whether the Tribunal was right in law in rejecting the contention of the accountable person that as the property in question was on August 8, 1968, owned by as many as five co-owners the market value should be fixed at a reduced margin of 22 to 25 per cent. of the actual market value (3) Whether the Tribunal was right in law in fixing the value of the land in question at Rs. 1.50 per sq. yard on the basis of the higher value of four lands situate right on Ashram Road, in spite of its finding that the lands in dispute was not right at Ashram Road but somewhat removed f...
Kalol Municipality and anr. Vs. Shantaben Kalidas and ors.
Court: Gujarat
Decided on: Mar-04-1993
Reported in: [1994(68)FLR193]; (1993)2GLR997; (1994)IILLJ362Guj
Ravani, J. 1. Even when the permanent set-up of a Municipality is fixed by the rules framed by it which are duly approved by the State Government in accordance with law, can the Labour Court or Industrial Tribunal give direction to treat certain number of workmen, in addition to the number fixed by the rules, as permanent workmen and grant them all the benefits available to permanent workmen? If such direction is given by Labour Court or Industrial Tribunal, would it be binding to State Government? These are some of the questions which have arisen for determination in this petition.2. Petitioner No. 1 is a Municipality constituted under the provisions of the Gujarat Municipalities Act, 1963 (hereinafter referred to as 'the Municipal Act') and petitioner No. 2 is a School Board constituted under the provisions of the Bombay Primary Education Act, 1947. The petitioners challenge the award dated March 29, 1988 passed by the Industrial Tribunal, Ahmedabad whereby the petitioner-Municipalit...
State of Gujarat Vs. Kirit Maganbhai Patel
Court: Gujarat
Decided on: Mar-04-1993
Reported in: (1993)1GLR674
K.J. Vaidya, J.1. This appeal by the State of Gujarat is directed against the impugned judgment and order, dated 19-1-1985, rendered in Criminal Case No. 8 of 1985, by the learned Chief Judicial Magistrate, Nadiad, wherein the respondent-Kiritbhai Maganbhai Patel, who came to be tried for the alleged offence punishable under Sections 3 and 7 of the Essential Commodities Act, 1955 for the contravention of Clause 25 of the Gujarat Petroleum Products (Licence, Control & Stock Declaration) Regulations was at the end of trial ordered to be acquitted on the short ground that despite several opportunities given to the prosecution, it failed to keep witnesses present and examine them before the Court.2. To state few relevant facts of the prosecution case, as are succinctly reflected in Charge (Exh. 4), on 9-4-1980 at 13-00 hours, the complainant on tip-off raided the shop running in the name and style of 'M. S. Patel Kerosene Depot', situated at Chokdi of Village Alindra of the ownership of on...
Shri Bileshwar Khand Udyog Khedut Sahakari Mandali Ltd. and anr. Vs. S ...
Court: Gujarat
Decided on: Mar-03-1993
Reported in: AIR1994Guj120; (1994)1GLR1
S. Nainar Sundaram, C.J.1. This Letters Patent Appeal is directed against the order of the learned single Judge in Special Civil Application No. 5609 of 1982 (reported in AIR 1984 Guj 202). The petitioners in Special Civil Application are the appellants herein and the respondents in the Special Civil Application are the respondents herein. For respondents Nos. 1 to 6 there is representation by the Assistant Government Pleader. For respondents Nos. 7 and 8 there is representation by Mr. Shirish J. Joshi.2. The appellants challenge the proceedings under Section 80(2) of the Gujarat Cooperative Societies Act, 1961, hereinafter referred to as the Act, dated 17-12-1982, where under respondents Nos. 7 and 8 were appointed as the Government nominees in appellant No. 1 Society. The learned single Judge, amongst two contentions, was asked to deal with the contention that the impugned proceedings have come' to be passed without appellant No. 1 Society being heard on the question and this violate...
State of Gujarat and anr. Vs. Natwarlal Babaldas Patel
Court: Gujarat
Decided on: Mar-03-1993
Reported in: (1994)ILLJ1010Guj
S. Nainar Sundaram, C.J. 1. In the Letters Patent Appeal, the order of the learned single Judge in Special Civil Application No. 878 of 1984 is being put in issue. The respondents in the Special Civil Application have preferred this Letters of Patent Appeal. The petitioner in the Special Civil Application is the respondent herein. For the sake of convenience, we are referring to the parties as per their array in the Special Civil Application. 2. The petitioner was appointed as a Librarian and he was posted as Librarian at D. K. V. College, Jamnagar. The proceedings in this behalf are dated December 7, 1970. On March 16, 1971, the petitioner was posted as Librarian at R. G. T. College, Porbandar. On January 21, 1972, the petitioner was posted as Librarian, A. M. P. College, Rajkot. Earlier, the pay scale for the Librarian was Rs. 425-700/-. However, by Government Resolution dated October 6, 1979, there was a revision of the pay scale of Librarian from Rs. 425-700/- to Rs. 550-900/-. The...
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