Gujarat Court January 2002 Judgments
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Elecon Engineering Co. Ltd. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Jan-08-2002
Reported in: 2002(146)ELT301(Guj)
ORDERD.A. Mehta, J. 1. The petitioner, a Limited Company, has filed this petition under Article 226 of the Constitution of India seeking a writ of mandamus or any other direction or order directing the respondents to refund a sum of Rs. 3,85,60,727/- recovered from the petitioner-company by way of encashing the Bank Guarantee issued by the State Bank of India, Anand Branch.2. It appears that the petitioner entered into a contract with the Maharashtra State Electricity Board (hereinafter referred to as the 'Board') to execute a project at Chandrapur for Coal Handling Plant on turn-key basis. For the purpose of executing the said project, the petitioner-company was required to import certain materials from abroad and accordingly the petitioner-company applied for import licence on 1-1-1998. The said licence was issued by the Company Authority on 5-3-1998. On the basis of the said li-cence, the petitioner-company imported the necessary material which were utilized for putting up the plant...
Commissioner of Income-tax Vs. Narendra R. Oza
Court: Gujarat
Decided on: Jan-08-2002
Reported in: [2002]257ITR466(Guj)
R.K. Abichandani, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the assessee is entitled in law to the relief under Section 80U of the Income-tax Act, 1961 ?'2. The assessee had claimed relief under Section 80U of the Income-tax Act, 1961, under which, in the case of physically handicapped persons, deduction of a sum of Rs. 10,000 was permissible at the relevant time. The Income-tax Officer rejected the claim, but the Appellate Assistant Commissioner allowed the same. The Tribunal, following the decision of the Indore Bench in the case of Anand Prakash Saksena v. ITO [1983] 3 ITD 151 and the decision rendered by it in Bhagwatiprasad P. Parikh, held that the assessee was entitled to the deduction under Section 80U of the said Act and confirmed the order of the Appellate Assistant Commissioner.3. It is pointed out to us that Bhagwatiprasad P. Pari...
Cit Vs. Narendra R. Oza
Court: Gujarat
Decided on: Jan-08-2002
Reported in: (2002)175CTR(Guj)621
R.K. Abichandani, J.The Tribunal, Ahmedabad Bench 'B', has referred the following question for' the opinion of this court :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to in law to the relief under section 80U of the Income Tax Act, 1961?'2. The assessee has claimed relief under section 80U of the Income Tax Act, 1961, under which, in the case of physically handicapped persons, deduction of a sum of Rs. 10,000 was permissible at the relevant time. The Income Tax Officer rejected the claim, but the Appellate Assistant Commissioner allowed the same. The Tribunal, following the decision of Indore Bench in the case of Anand Prakash Saksena v. ITO (1983) 3 ITD 152 and the decision rendered by it in Bhagwatiptasad P. Parikh, held that the assessee was entitled to the deduction under section 80U of the said Act and confirmed the order of the Appellate Assistant Commissioner.3. It is pointed out to us that Bhagwatiprasad P. Parikh's case (supra) was tak...
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