Gujarat Court April 2005 Judgments
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Sales Tax Officer (Enforcement) Vs. Fag Precision Bearings Ltd.
Court: Gujarat
Decided on: Apr-04-2005
Reported in: [2005]141STC339(Guj)
K.M. Mehta, J.1. Rule. Mr. K.H. Kaji, learned counsel waives service of rule on behalf of respondent.2. These review applications have been filed by the Sales Tax Officer for review of the judgment and order delivered by this Court on 27th February, 2003, in Special Civil Application No.3891-93/97 quashing the assessment orders passed by the Sales Tax Officer for various assessment years on the ground that the orders for extension of time for passing assessment orders were invalid (since reported in 131 STC 298). The Court further directed that the sales-tax paid with the returns filed by the petitioners be refunded with interest at 12% from the date of payment till the date of refund. The Court further directed the Sales Tax Department to carry out the directions for refunding the sales-tax paid along with interest to the petitioners within four months from the date of the judgment dated 27th February, 2003. The said period expired on 27th June, 2003.3. Subsequently, the Sales Tax Off...
Dipendra Keshavlal Mehta Vs. State of Gujarat
Court: Gujarat
Decided on: Apr-04-2005
Reported in: (2005)2GLR1798
Akil Kureshi, J.1. RULE. Learned AGP, Mr. Hasurkar, waives service of notice of rule on behalf of respondent No. 1. Mr. Mehul Rathod, learned counsel waives service of notice of rule on behalf of the respondent No. 2. At the joint request of the learned advocates appearing for the parties, this petition was heard for final disposal today itself.2. In the present petition, the petitioner has challenged the action of the respondents of continuing him under suspension and has also prayed for a direction for issuing a posting order to him and for being paid salary and allowances for the period during which he was placed under suspension without authority of law.3. Short facts leading to the present petition are that the petitioner, who is employed as a Chief Engineer (Vigilance & Enforcement) by the respondent No. 2-Gujarat Water Supply and Sewage Board (hereinafter to be referred to as 'the Board') was placed under suspension by an order dated 27-8-2003. In the suspension order, it is sta...
Commissioner of Income Tax Vs. Glow Tech Steels (P) Ltd.
Court: Gujarat
Decided on: Apr-04-2005
Reported in: (2005)196CTR(Guj)177; [2006]280ITR133(Guj)
D.A. Mehta, J.1. The following question has been referred under Section 256(1) of the IT Act, 1961 (the Act), by the Tribunal, Ahmedabad Bench 'A', at the instance of the CIT, Rajkot :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty under Section 271(1)(c) ?'2. The assessment year is 1978-79 and the relevant accounting period is the year ended on 30th June, 1977. During the course of assessment proceedings, the AO noticed that extra-shift allowance at 10 per cent on plant and machinery had been claimed by the assessee on the basis that the factory had worked three shifts daily. On being asked to substantiate the claim, the assessee stated that extra-shift allowance had been claimed through oversight. The AO held that the assessee had furnished inaccurate particulars of its income in respect of extra-shift allowance and levied penalty for a sum of Rs. 54,176 under Section 271(1)(c) of the Act which was 100 per cent of the tax ...
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