Gujarat Court June 1993 Judgments
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Competent Authority Under Safema Vs. Commissioner of Income Tax and an ...
Court: Gujarat
Decided on: Jun-23-1993
Reported in: (1993)113CTR(Guj)463
S. D. SHAH, J. :This petition under Art. 226 of the Constitution of India is filed by the competent authority under Smugglers & Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 for issuance of appropriate writ declaring that the order, dt. 13th June, 1991 passed by the Settlement Commission is not conclusive and final so far as the proceedings under SAFEM Act are concerned, and also for further writ directing the first respondent - the CIT not to release the silver lot of 301.203 Kgs. to the second respondent and also not to release the balance lot of silver of 1164 kgs. to the third respondent until the proceedings under SAFEM Act are finalised. The Division Bench of this Court while issuing rule nisi has granted interim relief restraining the CIT from releasing the silver lot of 301.203 kgs. to second respondent and balance lot of 1164 kgs. to the third respondent.2. In order to appreciate the grievance of the competent authority under SAFEM Act brief facts are stated...
Mc Gaw Ravindra Laboratories Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jun-22-1993
Reported in: [1994]207ITR239(Guj)
1. The Income-tax Appellate Tribunal, Ahmedabad, has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, expenditure of Rs. 25,077 incurred by the assessee-company in respect of foreign tour of its general manager, Shri Iyer, in June-July 1970, is capital expenditure or whether it is revenue expenditure as contended by the assessee ?' 2. The assessee's general manager was sent on a foreign tour during June-July 1970, for negotiations for a new collaboration agreement with Dade Reagent of U. S. A. which company was one of the subsidiaries of the American Hospital Supply Corporation with whom the assessee-company had a collaboration agreement for the purpose of manufacturing intravenous infusion solution and blood administration sets. The expenditure incurred for that purpose was Rs. 25,077. The assessee claimed this expenditure as revenue expenditure on the ground that the said expe...
Atlas Radio and Electronics Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jun-22-1993
Reported in: [1994]207ITR329(Guj)
G.T. Nanavati, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether the assessee was entitled to development rebate of Rs. 15,103 in the assessment year 1972-73 ?' 2. During the accounting period relevant to the assessment year 1971-72 the assessee purchased machinery for which Rs. 15,103 became payable as sales tax. But, during that year, the amount of sales tax was exactly not known and the sales tax liability actually came to be crystallised in the accounting period relevant to the assessment year 1972-73. The assessee, therefore, claimed development rebate in respect of Rs. 15,103 as the cost of the machinery went up by that amount. 3. This claim of the assessee was rejected by the Income-tax Officer on the ground that it was doubtful whether sales tax was really payable on the purchase of the said machinery and as the assessee was making attempts to get ...
Commissioner of Income-tax Vs. Dr. Hanif H. Mansuri
Court: Gujarat
Decided on: Jun-22-1993
Reported in: [1994]207ITR285(Guj)
Y.B. Bhatt, J.1. The assessee, being a doctor, received remuneration outside India in respect of the assessment year 1975-76 from Maimonides Medical Centre, Brooklyn, in U. S. A., in respect of which the assessee claimed 50 per cent. deduction under Section 80R of the Income-tax Act, 1961. This deduction was disallowed by the Income-tax Officer, whereupon the assessee went in appeal. The Appellate Assistant Commissioner accepted the assessee's appeal on the said ground. The Department, therefore, preferred an appeal before the Appellate Tribunal which, on consideration of the relevant evidence, agreed with the Appellate Assistant Commissioner.2. This reference has been made under Section 256(1) of the Income-tax Act, 1961, whereunder the questions raised for our consideration are as under :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee was entitled to claim 50 per cent. deduction in respect of the rem...
Himmatlal Chaturdas Choksi Vs. Keshavlal Chaturdas Choksi
Court: Gujarat
Decided on: Jun-21-1993
Reported in: (1993)2GLR1346
A.N. Divecha, J.1. The judgment and order passed by the learned Civil Judge (S.D.) at Vadodara on 8th August, 1980 below the application at Ext. 5 in Special Suit No. 304 of 1979 is under challenged in this First Appeal under Section 39 of the Arbitration Act, 1940 ('the Act' for brief) at the instance of the original plaintiff. Thereby the learned Trial Judge accepted the original defendant's application under Section 34 of the Act and stayed the further proceedings of the suit instituted by the original appellant. 2. It may be mentioned that during the pendency of this Appeal before this court the original appellant has left for his heavenly abode and is survived by his heirs and legal representatives substituted in his place by the order passed by this court on 23rd December, 1992 in Civil Application No. 5145 of 1992. For the sake of convenience I shall refer to the parties as they were arraigned in the suit proceedings, this is, the original appellant as the plaintiff and the resp...
Saurashtra Packaging Pvt. Ltd. Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Jun-21-1993
Reported in: [1993]204ITR443(Guj)
G.T. Nanavati, J. 1. This application is filed by Saurashtra Packaging Pvt. Ltd., the assessee, under s. 256(2) of the IT Act, 1961. 2. The assessee company was one of the partners of the firm of M/s Saurashtra Packaging Services which was dissolved on 1st April, 1983. The business of the said partnership firm was taken over by the assessee as a going concern w. e. f. 1st April, 1983. In the accounting year relevant to the asst. yr. 1984-85, the assessee firm received sales-tax refund of Rs. 33,968. The assessee contended before the ITO that the said refund was not includible as income under s. 41(1) of the Act as deduction in respect of the said amount had been obtained by the partnership firm and not by the assessee. The assessee also submitted that the said amount cannot be treated as income by virtue of any other provisions of the Act including ss. 28, 170 and 176(3A). 3. The ITO was of the view that it was a case of succession of business otherwise than on death and as such sales-...
Jailaxmi Estate and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jun-21-1993
Reported in: AIR1994Guj38
ORDERD.G. Karia, J.1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioners challenged the validity and legality of the show cause notice dated April 14, 1983 under Section 84C of the Bombay Tenancy and Agricultural Lands Act, 1948 (for short, 'the said Act') and also the show cause notice dated April 28, 1983 at Annexure 'E' issued to the petitioner No. 2 to show cause why the N.A. permission granted in respect of the land in question on May 27, 1981 should not be revoked.2, The relevant facts giving rise to the petition may shortly be stated thus:--The petitioner No. 2 was owner and occupier of the agricultural land bearing Survey No. 561 admeasuring 1 acre 1 guntha, situated in the sim of village Limda in Vaghodia Taluka. It is not in dispute that the said land is an old tenure land. On an application by the petitioner No. 2, the Taluka Development Officer, Vaghodia, by his order dated May 27, 1981 ordered to convert the land into non-agricultural...
Commissioner of Income-tax Vs. Mehsana Dist. Co-op. Milk Producers Uni ...
Court: Gujarat
Decided on: Jun-21-1993
Reported in: [1994]207ITR126(Guj)
G.T. Nanavati, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal made a joint reference for the assessment years 1969-70, 1971-72 and 1972-73. Three applications were made to the Income-tax Appellate Tribunal as the questions which the assessee wanted to be referred to this court arose out of three orders passed in three separate appeals by the Tribunal. The Tribunal, therefore, ought to have made three separate references. Since the Tribunal has failed to do so, we direct the office to register the common reference as three references treating Income-tax Reference No. 510 of 1980 as reference pertaining to the assessment year 1969-70 and the other two references, i.e., Income-tax References Nos. 510-A and 510-B as income-tax references for the assessment years 1971-72 and 1972-73, respectively. 2. The identical questions which the Tribunal has referred to this court are as under : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appel...
Navrangpura Gam Dharmada Milkat Trust Vs. Ramtuji Ramaji and ors.
Court: Gujarat
Decided on: Jun-18-1993
Reported in: AIR1994Guj75; (1993)2GLR1496
Shah, J.1. This petition filed under Article 226/227 of the Constitution of India by a Public Trust registered under the provisions of Bombay Public Trusts Act, raises an interesting question of law as regards applicability of the provisions of Bombay Tenancyand Agricultural Lands Act, 1948, hereinafterreferred to as 'the Tenancy Act', to the areasor parcels of lands which are included in thedraft/final Town Planning Scheme preparedunder the Gujarat Town Planning and UrbanDevelopment Act, 1976, hereinafter referredto xx xx x as 'GujaratT. P. Act.' This petition also challenges thelegality and validity of the judgment andorder of Gujarat Revenue Tribunal passed inRevision Appln. No. TEN. BS/129/90 and221/90, dated January 11, 1991 issued thereby confirming the judgment and order of theDeputy Collector in appeal, who in his turnconfirmed the judgment and order of theAgricultural Lands Tribunal in Tenancy caseNo. 22/88, dated December 16, 1989.2. At the outset, we must mention that though...
Hindustan Zinc Ltd. Vs. Vijaysinh Amarsinh and Co. and anr.
Court: Gujarat
Decided on: Jun-18-1993
Reported in: (1994)1GLR161
ORDERThis application is partly allowed. Defendant Vijaya Bank is allowed to release the amount of Bank Guarantee with interest as observed by the Hon'ble High Court in Sp.C.S. No. 104 of 198S after finalisation of the suit deciding various other issues promptly within three month's time If possible, the matter may be proceeded with day to day. Parties are directed to co-operate accordingly. Costs in the cause.12. The learned Civil Judge, Senior Division, Jamnagar, by a very ingenuous device, not only rendered inoperative and meaningless the order of his predecessor in office, the order of the High Court and the Order of the Supreme Court of India but again brazen facedly proceeded to direct the Bank to release the am unt of Bank Guarantee after finalisation of the suit within the period of three months. In substance he injuncted the encashment of the Bank Guarantee upto the decision of the suit. He, therefore, virtually directed the Bank not to release the amount of Bank Guarantee til...
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