Gujarat Court June 2004 Judgments
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Vinay Extraction Pvt. Limited Vs. Vijay Khanna
Court: Gujarat
Decided on: Jun-24-2004
Reported in: (2004)190CTR(Guj)495; [2004]271ITR450(Guj)
M.S. Shah, J.1. What is challenged in this petition under Article 226 of the Constitution is the order dated 21.11.1995 (Annexure 'A') passed by the Commissioner of Income-tax, Rajkot rejecting the petitioner's application for condonation of delay in filing the revision petitions under Section 264 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') on the ground that the petitioner had not shown sufficient cause for condonation of the delay.2. The relevant AYs are 1982-83, 1983-84 and 1984-85. For the said years, the petitioner filed its returns of income claiming depreciation on the assets acquired by it. The claim was granted. However, the Assessing Officer rectified those orders under Section 154 of the Act and passed two separate rectification orders dated 5.9.1986 for AYs 1982-83 and 1983-84. Similarly, the Assessing Officer passed rectification order dated 11.12.1986 for AY 1984-85. The rectification orders were passed for reducing the amount of depreciation grante...
Union of India (Uoi) Vs. Gulam Mohmed Ghanchi
Court: Gujarat
Decided on: Jun-24-2004
Reported in: (2005)2GLR935
Bhawani Singh, C.J.1. Both these petitions, (Union of India & others v. Gulam Mohmad Ghanchi (S.C.A. No.11278/01) and Union of India & others v. Arvindbhai M. Patel (S.C.A. No.12531/03)), are decided by this common judgment, since ultimate question for determination is common. However, before adverting to the same, brief facts of each case are being given separately.Whether Reporters of Local Papers may be allowed to see the Judgment2. S.C.A.No.11278/01-Gulam Mohmad Ghanchi: Respondent-Gulam Mohmad Ghanchi was serving as Extra Departmental Branch Post Master (EDBPM), Dabhasa, Taluka Padra. He was put off duty (suspension) on 31-08-1991. Thereafter, he was chargesheeted on 11-02-1992 on the charges that he received one registered letter no.856 for delivery to the Branch Manager of the Central Bank of India, but did not deliver the same to the Branch Manager, and instead delivered the same to somebody else, resulting in misappropriation of some amount, and that he received a registered l...
Patel Vishnubhai Shivrambhai Vs. State of Gujarat
Court: Gujarat
Decided on: Jun-24-2004
Reported in: (2004)3GLR2195
B.J. Shethna, J.1. On 18-12-2003 this Court had allowed present Misc. Criminal Application No. 9580 of 2003 and released all the applicants-accused on certain terms and conditions. The order dated 18-12-2003 reads as under :Misc. Criminal Application No. 9580 of 2003 is filed by the seven accused-petitioners for regular bail in connection with the offence registered against them as C.R. No. I-60 of 2002 with Visnagar Police Station.1.1 Misc. Criminal Application No. 9785 of 2003 is filed by Mohammad Iqbal Khan Ahmed Khan Bloch, original complainant in above Misc. Criminal Application No. 9580 of 2003 opposing the gram of regular bail to the accused-petitioners.1.2 Ordinarily, this Court does not entertain such application filed by the complainant, but in the interest of justice, Mr. Malkan appearing for original-complainant was heard. Seven accused-petitioners had earlier filed joint Misc. Criminal Application No. 6304 of 2002 before this Court. It was dismissed on 13-9-2002 without as...
Jasiben Haribhai Patel Vs. Naranbhai Kikabhai Nagar Garasia
Court: Gujarat
Decided on: Jun-23-2004
Reported in: (2004)3GLR2678
M.R. Shah, J.1. Leave to add Secretary, Legal Department and Secretary, Revenue Department, State of Gujarat as party respondents.2. What is challenged in the present Special Civil Application si the order dated 16th April 2004 passed by the Gujarat Revenue Tribunal in Revision Application No. TEN.BS.124/1995 in setting aside the order passed by the Deputy Collector, Valsad dated 20th April 1995 in Tenancy Appeal No. 110 of 1993 after a period of 9 years of filing the Revision Application. In the present Special Civil Application, the petitioner has also prayed for other reliefs, however, mainly the petitioner has challenged the aforesaid interim order which has been passed after a period of 9 years.3. This Court [Coram: A.R. Dave, J.], while issuing the notice in the present Special Civil Application, passed the following order dated 23rd April, 2004;'Notice to the respondents returnable on 16th June 2004.On that day, the Registrar, Gujarat Revenue Tribunal shall state as to how the r...
Patidar Oil Cake Industries Vs. Dy. Commissioner of Income Tax
Court: Gujarat
Decided on: Jun-23-2004
Reported in: (2004)190CTR(Guj)481; [2004]270ITR347(Guj)
D.A. Mehta, J.1. This petition under Article 226 of the Constitution of India challenges notices dated 6th January 1996 (Annexure 'A Colly.') issued by the respondent under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for assessment years 1986-87, 1987-88, 1988-89 and 1989-90.2. The petitioner, a partnership firm, is carrying on business and for the four assessment years filed its return of income. The assessment orders came to be passed under Section 143(3) of the Act for assessment years 1986-87, 1988-89 and 1989-90 while the assessment was framed for assessment year 1987-88 under Section 143(1) of the Act. By the impugned notices (Annexure 'A Colly.'), the respondent has sought to reopen the aforesaid assessments.3. Mr SN Soparkar, learned Senior Counsel appearing on behalf of the petitioner submitted that the initiation of reassessment by issuance of the impugned notices under Section 148 of the Act was bad in law because -(i) as recorded in the re...
Kanti Sardul Bharvad Vs. State of Gujarat
Court: Gujarat
Decided on: Jun-23-2004
Reported in: (2005)2GLR950
C.K. Buch, J.1. Rule. The service of Rule is waived by Mr. U.R. Bhatt, ld. A.P.P. for the respondent-State.2. Heard Mr. B.M. Mangukiya, learned counsel appearing for the petitioners and Mr. U.R. Bhatt, ld. A.P.P. appearing for the respondent-State. This is an application for bail preferred under Section 439 of the Criminal Procedure Code by the petitioners-orig. accused nos.1 and 2 for the offence registered vide C.R. No.I-10/2001 with the Mandal Police Station, Tal. Viramgam, Dist. Ahmedabad. The petitioners were arrested on 10th March, 2001 and since then they are under judicial custody. Both these petitioners alongwith other five accused persons are facing trial for the offences punishable under Sections 147, 148, 149, 302, 323, 324 and 506(2) of the Indian Penal Code and Section 135 of the Bombay Police Act.3. Undisputedly this is the second - a successive application for bail. Earlier both these petitioners had applied for bail alongwith other co-accused persons before this Court ...
Tyrreli Leth Lodge Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Jun-23-2004
Reported in: AIR2004Guj340; (2004)3GLR2686
D.N. Patel, J.1. The petitioner by way of this petition seeks direction of this Court to the respondents to pay principal amount of National Saving Certificates bearing No.549143 to 549152 each of Rs.5000/- as well as interest accrued thereon. The said National Savings Certificates were matured on 13-6-1989 with interest.2. Learned advocate for the petitioner submitted that the said National Savings Certificates were purchased by the petitioner who is association of persons carrying philanthropic activities in the city of Vadodara on 13-6-1983 in the denomination of Rs.5,000/- each and the petitioner was entitled to receive the sum of Rs.10,075/- on maturity date of each National Savings Certificate i.e. on 13-6-1989. The said National Savings Certificates were purchased by the petitioner from the Post Master, General Post Office, Raopura, Vadodara and the same were issued along with identity slips for encashment thereof. Nobody objected the purchase of said National Savings Certificat...
Vikas Printery Vs. Assistant Commissioner of Income Tax (investigation ...
Court: Gujarat
Decided on: Jun-22-2004
Reported in: (2004)190CTR(Guj)608; [2004]270ITR68(Guj)
D.A. Mehta, J.1. This petition under Article 226 of the Constitution challenges the notices dt. 28th Jan., 1991 (Exh. 'C' Colly.) issued under Section 148 r/w Section 147 of the IT Act, 1961 (hereinafter referred to as 'the Act'), for asst. yrs. 1982-83 to 1986-87 by the Asstt. CIT (Inv.) Circle 5(1), Ahmedabad, i.e., respondent No. 1. 2. The facts, as averred in the petition, are as under : The assessment years involved are 1982-83 to 1986-87 and the corresponding accounting years are Samvat years 2037 to 2041. The petitioner purchased certain printing machines valued at Rs. 10,43,928 during Samvat year 2037 and claimed investment allowance at the rate of 25 per cent under Section 32A of the Act. The said investment allowance of Rs. 2,60,982 was carried forward as unabsorbed investment allowance in light of the total income being computed at a loss of Rs. 13,870.Similarly, for the previous year, corresponding to asst. yr. 1983-84, on the printing machinery costing Rs. 11,461, investme...
Paper Cones and Bobbins Factory Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Jun-22-2004
Reported in: 2005(185)ELT122(Guj)
M.S. Shah, J.1. In this petition under Article 226 of the Constitution, the petitioner has challenged the appellate order dated 8-1-1988 passed by the Collector of Central Excise confirming the order-in-original dated 23-9-1987 passed by the Assistant Collector of Central Excise, Nadiad rejecting the claim for refund of Rs. 17,299/- and another appellate order dated 13-2-1989 passed by the same appellate authority confirming the order-in-original dated 24-9-1987 passed by the same Assistant Collector dismissing the petitioner's refund claim of Rs. 57,992/-.2. As far as the first refund claim is concerned, the relevant facts are that the petitioner filed on 23-3-1987 refund claim of Rs. 97,950/- for the period from 1-9-1986 to 31-1-1987. The Assistant Collector granted refund claim of Rs. 80,651/- for the period from 23-9-1986 to 31-3-1987, but rejected the refund claim of Rs. 17,299/- for the period from 1-9-1986 to 22-9-1986 as time-barred on the ground that the said part of the claim...
Gujarat Housing Board Vs. Vipul Corporation
Court: Gujarat
Decided on: Jun-21-2004
Reported in: AIR2004Guj319; (2004)3GLR1937
J.R. Vora, J.1. This revision application is filed as per Sec. 12 of the Gujarat Public Works Contracts Disputes Arbitration Tribunal Act, 1992 against an order passed by the Gujarat Public Works Contracts Disputes Arbitration Tribunal on 17.10.1997. The Tribunal is constituted by the above said statute and revision against the award of Arbitration Tribunal as per sec. 12 of the said Arbitration Tribunal Act, 1992 is provided to the High court.2. As per the brief facts of the case, the present petitioner - Housing Board awarded a contract to present respondent- Vipul Corporation for Water Proofing work of 360 Middle Income Group Houses at Valsad on 22.11.1994, being highest bidder, on accepting the tender. The work order of the said contract was issued to the contractor on 25.11.1994. As per the record, line out of the work was given to the contractor on 13.12.1994 at the site. It appears that at the last moment, when work was about to be started, the work was obstructed by the allotte...
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