Gujarat Court January 1997 Judgments
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Commissioner of Income Tax Vs. Standard Maltings and Allied Products C ...
Court: Gujarat
Decided on: Jan-10-1997
Reported in: [1997]226ITR1(Guj)
R.K. Abichandani, J. 1. The Tribunal, Ahmedabad Bench 'C' has referred the following question for the opinion of this Court, under s. 256(1) of the IT Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the sum of Rs. 2,50,348 paid by the assessee to its retiring partners was an allowable expenditure under s. 37 of the IT Act, 1961 ?' 2. The matter relates to the asst. yr. 1975-76. The assessee which was assessed in the status of unregistered firm, was engaged in the business of manufacturing malt for brewery units. The assessee filed its return of income on 5th April, 1976, declaring a loss of income of Rs. 2,10,595. As the proposed variation in the returned loss turned out to be more than Rs. 1 lac, a draft order under s. 144B was served on the assessee on 30th March, 1978, to which the assessee filed its objections as regards the additions proposed. The assessee-firm had charged the P&L; a/c, an amou...
Chhotabhai Dahyabhai Thakore Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jan-10-1997
Reported in: AIR1997Guj166; (1997)3GLR2016
ORDERS.K. Keshote, J.1. The petitioner is aggrieved by the order dated 21st April, 1986 passed in revision by the Secretary (Appeals), Revenue Department, confirming the judgment and order dated 31st August, 1985 passed by the Collector, Kheda, by which the Collector had confirmed the order dated 4th April, 1985 made by the Deputy Collector, Nadiad, forfeiting the land to the State on the ground that the land which stood in the name of deceased Babaji Jinaji was a new tenure land and there was breach of condition in transferring the said land to the petitioner. The land of survey Nos. 272. 290/1 and 290/3 were originally belonging to Babaji Jinaji, since deceased. The petitioner is an agriculturist and, after death of Babaji Jinaji, he is in occupation of, the suit land. His name was duly mutated in the R.T.S. proceedings by the Mamlaldar, Mehmedabad, as far back as on 20th May, 1973, The said entry was duly certified by the competent authority. The petitioner has invested large amount...
Commissioner of Income Tax Vs. Standard Maltings and Allied Products C ...
Court: Gujarat
Decided on: Jan-10-1997
Reported in: (1997)139CTR(Guj)284
R. K. ABICHANDANI, J. :The Tribunal, Ahmedabad Bench 'C' has referred the following question for the opinion of this Court, under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the sum of Rs. 2,50,348 paid by the assessee to its retiring partners was an allowable expenditure under s. 37 of the IT Act, 1961 ?'2. The matter relates to the asst. yr. 1975-76. The assessee which was assessed in the status of unregistered firm, was engaged in the business of manufacturing malt for brewery units. The assessee filed its return of income on 5th April, 1976, declaring a loss of income of Rs. 2,10,595. As the proposed variation in the returned loss turned out to be more than Rs. 1 lac, a draft order under s. 144B was served on the assessee on 30th March, 1978, to which the assessee filed its objections as regards the additions proposed. The assessee-firm had charged the P&L; a/c, an amount ...
S.A. Bohra, Income-tax Officer Vs. Krishna Construction Co. and ors.
Court: Gujarat
Decided on: Jan-09-1997
Reported in: [1998]230ITR708(Guj)
A.N. Divecha, J. 1. All these appeals are directed against the common judgment and order of acquittal passed by the learned Chief Judicial Magistrate at Mehsana on February 25, 1994, in Criminal Cases Nos. 998 of 1990 to 1003 of 1990 and 5343 of 1990 to 5359 of 1990. Thereby, the learned trial magistrate acquitted respondents-accused Nos. 1 to 3 of the offences punishable under section 276B read with section 278B of the Income-tax Act, 1961 ('the Act', for brief). 2. The facts giving rise to these appeals move in a narrow compass. Respondent No. 1 was a partnership firm at the relevant time and it obtained a contract from the Gujarat Housing Board (the Board for convenience) some time in 1983 for construction of houses for the Board. Respondents Nos. 2 and 3 were its partners at the relevant time. Respondents Nos. 1 to 3 herein entrusted the work of constructing houses to three firms by the names of Uma Construction Company, Jitendra Construction Company and Bhagwati Construction Compa...
Stock Exchange Ahmedabad Vs. Central Board of Direct Taxes
Court: Gujarat
Decided on: Jan-09-1997
Reported in: [1997]225ITR761(Guj)
ORDERR.K. Abichandani, J. 1. Leave to add Union of India as a party respondent No. 2. Notice on the respondent No. 2. The learned counsel appears for the respondent No. 2 and waives service of notice. 2. The petitioner challenges the order dt. 9th September, 1991 of the CBDT holding that the exemption under s. 10(23C)(iv) of the IT Act cannot be continued in favour of the petitioner-Stock Exchange. 3. At the hearing of this petition, it was pointed out that by its subsequent order dt. 31st October, 1996, the Board has, with reference to the earlier order dt. 9th September, 1991, directed that the words : 'the Board has examined your case and I am directed to say that as the case of the Stock Exchange, Ahmedabad is covered by the specific provisions contained in s. 10(23A) of the IT Act, 1961' were withdrawn and the application seeking Notification under s. 10(23A) was rejected on the ground that the petitioner-Stock Exchange does not have as its object control, supervision, etc., of an...
Suhana S. Nagori Vs. S.B. Nagori
Court: Gujarat
Decided on: Jan-09-1997
Reported in: 1997CriLJ3388; II(1998)DMC286
K.J. Vaidya, J.1. 'Whether in a Criminal Revision Application challenging the impugned order of maintenance awarded to wife and children, the Sessions Court was justified in reappreciating the evidence as if sitting in appeal and thereby quashing and setting aside the order passed by the learned Magistrate which by no stretch of imagination can be said to be without jurisdiction and/or in any way perverse beyond the ken of ordinary prudence ?' This question arises in the background of the fact-situation as stated thereunder :1.1 The petitioner-Suhana is a wife of the respondent No. 1 Sikandarkhan B. Nagori serving as S.T. Driver, residing at Bayad. On the alleged ground that her husband respondent No. 1 was beating and ill-treating her and consequently on her leaving the house residing at the parental home, was also further neglecting to maintain her and her two minor children - Asiya aged about 2 years and Shakila aged about 6 years, the petitioner filed an application for maintenance...
Gujarat Ambuja Proteins Limited and ors. Vs. Dahyabhai Kalubhai Solank ...
Court: Gujarat
Decided on: Jan-09-1997
Reported in: 1997CriLJ3473; (1997)2GLR604
ORDERK.J. Vidya, J.1. Petitioners by this Misc. Criminal Application under Section 482 of the Criminal Procedure Code, 1973, have moved this Court inter alia praying for quashing and setting aside 1997 Cri. L. J./218 IX the order dated 17-8-1991, passed by the learned JMFC Kadi, in Criminal Case No. 579/90, revoking the earlier order of granting exemption to the accused and issuing non-bailable warrants against them.2. To state few relevant facts:-Respondent No. 1 Dahyabhai Kalubhai Solanki, Assistant Law Officer, Gujarat Pollution! Control Board, Ahmedabad, filed a complaint on 21-4-1990, before the learned JMFC Kadi against M/s. Gujarat Ambuja Proteins Ltd., situated at Kadi, inter alia alleging that (i) the accused-factory had no facility -- no plant to purify the polluted water; (ii) that the polluted water in turn was discharged in the open land situated nearby; and (iii) that though the application made by the complainant under Section 24 of the Water (Prevention and Control) Act...
S. A. Bohra, Income-tax Officer Vs. Krishna Construction Co. and ors.
Court: Gujarat
Decided on: Jan-09-1997
Reported in: (1998)144CTR(Guj)687
A. N. DIVECHA, J. :All these appeals are directed against the common judgment and order of acquittal passed by the learned Chief Judicial Magistrate at Mehsana on 25th February, 1994, in Criminal Cases Nos. 998 of 1990 to 1003 of 1990 and 5343 of 1990 to 5359 of 1990. Thereby, the learned trial magistrate acquitted respondents-accused Nos. 1 to 3 of the offences punishable under s. 276B r/w s. 278B of the IT Act, 1961 (the Act for brief).2. The facts giving rise to these appeals move in a narrow compass. Respondent No. 1 was a partnership firm at the relevant time and it obtained a contract from the Gujarat Housing Board (the Board for convenience) sometime in 1983 for construction of houses for the Board. Respondents Nos. 2 and 3 were its partners at the relevant time. Respondents Nos. 1 to 3 herein entrusted the work of constructing houses to three firms by the names of Uma Construction Co., Jitendra Construction Co. and Bhagwati Construction Co. They were practically sub-contractors...
B. Ramesh and 3 ors. Vs. State of Gujarat
Court: Gujarat
Decided on: Jan-08-1997
Reported in: 1998CriLJ580; (1997)2GLR743
K.J. Vaidya, J.1. 'What indeed is the first hand elementary duty of the learned Magistrate while taking cognizance of the offence under section 190 of the Criminal Procedure Code, 1973, before issuing process to the accused Is he supposed to be merely a post-box or post-office to have the rubber stamped order ready for issuing process to the accused moment the complaint is filed before him,as done in the instant case' OR is he required to apply his mind to the allegations made in complaint, examine them and further be quite careful and circumspect rather discreet before issuing the process unerringly bearing in mind the consequential physical, mental and financial hardship and inconvenience that may entail as a result of hasty and mechanical faulty issuance of the process/s against the accused This, in short, is the most material question arising for consideration in this Misc. Criminal Application because these days unfortunately it is found that in many such cases processes are issue...
Hemant L. Leuva Vs. H.S. Shah, Chairman, Admission Committee and Dean
Court: Gujarat
Decided on: Jan-08-1997
Reported in: (1997)1GLR853
J.M. Panchal, J.1. By means of filing this petition under Article 226 of the Constitution the petitioner has prayed to issue appropriate writ or order directing respondent Nos. 1, 2 & 3 or any of them to forthwith grant admission to the petitioner as a student in N.H.L. Municipal Medical College, Ahmedabad in M.S. (Ortho.) Discipline.2. The petitioner passed 3rd M.B.B.S. (New) examination which was held in November, 1994 and is duly registered with Gujarat Medical Council, Ahmedabad. The petitioner belongs to Scheduled Caste. As the petitioner was interested in Post-Graduate Studies, he applied to the Gujarat University for admission to Post-Graduate Studies in M.S. (Ortho.) Discipline. The petitioner was called for interview on July 9, 1996 and at the interview also the petitioner indicated his inclination to be admitted in M.S. (Ortho.) Discipline. Respondent No. 2 prepared a merit list. In the merit list, name of the petitioner was shown at serial No. 216 so far as general category ...
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