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Gujarat Court October 2015 Judgments

Oct 23 2015

Executive Engineer Guj. Water Supply and Sewerage Vs. Keyur Shankerlal ...

Court: Gujarat

Decided on: Oct-23-2015

Oral Judgment: [1.0] By way of this petition under Article 227 of the Constitution of India the petitioner has challenged the impugned judgment and award passed by the learned Labour Court, Bhavnagar, being Reference (LCB) No.341/1995 by which the learned Labour Court has directed the petitioner to reinstate respondent no.1-workman without backwages but with continuity of service. [2.0] It is not dispute and even according to the petitioner the petitioner worked during the period between 10/07/1981 to 30/06/1983 however for different days. The petitioner worked for 27 days as daily wager in the year 1981; he worked for 206 days in the year 1982; and for 109 days in the year 1983. His services came to be terminated on and from 30/06/1983. The petitioner raised an industrial dispute, which was referred to the learned Labour Court, Bhavnagar, which was numbered as Reference (LCB) No.341/1995. On appreciation of evidence, the learned Labour Court has held that there is breach of Section 25...

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Oct 23 2015

Ramjibhai Virjibhai Chanpa Vs. Paschim Gujarat Vij Co. Ltd.

Court: Gujarat

Decided on: Oct-23-2015

Oral Judgment: 1.00. By way of this petition under Article 227 of the Constitution of India, the petitioner workman has challenged the legality and validity of the judgment and award passed by the learned Labour Court, Junagadh in Reference (LCJ) No.25 of 1998 dated 3/2/2004 in so far as awarding only 25% back wags from the date of termination till reinstatement that too, at the same rate which was being paid to the workman at the time of his termination. 2.00. At the outset, it is required to be noted that in the present case, the services of the petitioner workman came to be terminated in January, 1997 and the impugned judgment and award has been passed by the Labour Court dated 3/2/2004. 2.01. At this stage it is also required to be noted that so far as the impugned judgment and award passed by the learned Labour Court is concerned, it has attained finality so far as the respondent employer is concerned. Therefore, the issue which survives to be decided in the present petition is de...

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Oct 15 2015

Regional Director, Employee State Insurance Corp. Vs. Bhavnagar Vegeta ...

Court: Gujarat

Decided on: Oct-15-2015

Common Oral Judgment: 1. The appellant, the Regional Director-Employees State Insurance Corporation (hereinafter referred to as 'the Corporation' for the sake of brevity) has filed the present appeal under Section 82 of the Employees State Insurance Act of 1948 (hereinafter referred to as 'the ESI Act' for short) against the order dated 27.07.2001 rendered by ESI Court, Bhavnagar, in ESI Application No.(22/1993old) (40/1996new). (hereinafter referred to as ESI Application No.40 of 1996). 2. Heard learned advocate Mr.Mayur S. Barot for the appellant. Though served, respondent has not filed appearance. Matter is adjourned from time to time. However, the appeal is of the year 2002 and therefore, the same is taken up for final hearing in absence of the respondent. 3. Learned advocate Mr.Barot appearing for the appellant mainly submitted that the present respondent unit was working as one of the units of National Dairy Development Board and was carrying on manufacturing activity in connecti...

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Oct 13 2015

Varshaben Sanatbhai Patel Vs. Income-tax Officer

Court: Gujarat

Decided on: Oct-13-2015

Harsha Devani, J. 1. Since the controversy involved in all these petitions under Articles 226 and 227 of the Constitution of India is common and the parties are also common, the same were taken up for hearing together and are disposed of by this common judgment. 2. The assessment years are 2009-2010, 2010-2011 and 2011-2012 respectively. For assessment year 2009-2010, the petitioner assessee filed return of income on 17.10.2009. In relation to assessment year 2010-2011, the return of income came to be filed on 04.10.2010 and in relation to assessment year 2011-2012, the return of income came to be filed on 29.09.2011. All the returns came to be processed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). Subsequently, by the impugned notices dated 26.03.2014, the assessment in relation to each of the above assessment years is sought to be reopened by the Assessing Officer. In response to the notices issued under section 148 of the Act, the petition...

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Oct 12 2015

Principal Commissioner of Income-tax-1 Vs. APCO Motor (India) (P.) Ltd ...

Court: Gujarat

Decided on: Oct-12-2015

Harsha Devani, J. 1. The appellant revenue in this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") has challenged the order dated 19.3.2015 passed by the Income Tax Appellate Tribunal, "C" Bench, Ahmedabad (hereinafter referred to as "the Tribunal") in ITA No.2449/Ahd/2011 by proposing the following question stated to be a substantial question of law : ” "Whether the Appellate Tribunal has substantially erred in upholding the decision of the CIT(A) in deleting the addition made in respect of undisclosed stock of Rs. 32,42,815/- ?" 2. The assessment year is 2005-06 and the corresponding accounting period is the previous year 2004-05. The assessee is assessed in the status of an individual. The Assessing Officer reopened the assessment for assessment year 2005-06 and framed assessment under section 143(3) read with section 147 of the Act on 7.12.2010 making an addition on account of difference in value of closing stock as submitted befor...

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Oct 12 2015

Arunbhai R. Naik Vs. Income-tax Officer

Court: Gujarat

Decided on: Oct-12-2015

Harsha Devani, J. 1. The appellant - assessee in this appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act") has challenged the order dated 7th July, 2003 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'B' in ITA No.4510/Ahd/1996. By an order dated 1st November, 2004, this appeal had been admitted on the following substantial question of law:- "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 3,51,308/- received by the appellant in accordance with the High Court Judgment, was income liable to tax under section 17(3) of the I.T. Act, 1961?" 2. The assessment year is 1994-95 and the relevant accounting period is the year that ended on 31st March, 1994. The assessee, who is assessed in the status of an individual, filed return of income on 30th June, 2004 showing total income of Rs. 1,32,430/-. The return was processed under section 143(1)(a) of the Act granting re...

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Oct 08 2015

Manjulaben Prakshbhai Sarvaiya Vs. State of Gujarat and Another

Court: Gujarat

Decided on: Oct-08-2015

Cav Judgment: 1. By this petition under Article 227 of the Constitution of India, the petitioner calls in question the legality and validity of the order dated 30.03.2015 passed below Exhibit:6 by the learned Principal Judge, Family Court, Bhavnagar in the Criminal Miscellaneous Application No.124 of 2014, by which, the learned Judge was pleased to grant interim maintenance in favour of the stepdaughter for an amount of Rs.3,000/to be paid by the petitioner to the respondent No.2, who is the grandfather of the stepdaughter of the petitioner. 2. An interesting question of law arises in this petition. Whether a minor stepdaughter is entitled to claim maintenance under Section 125 of the Code of Criminal Procedure, 1973 (for short, the Code') from her stepmother on the demise of the natural father of the stepdaughter. 3. The facts giving rise to filing of this petition may be summarized as under: 3.1. The son of the respondent No.2 herein, namely, Prakashkumar Sarvaiya married with one As...

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