Jammu and Kashmir Court March 1990 Judgments
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Modern Gun Work Vs. Income-tax Officer
Court: Jammu and Kashmir
Decided on: Mar-30-1990
Reported in: [1991]188ITR111(J& K)
S.S. Kang, C.J.1. These writ petitions challenge the notices issued by the concerned Income-tax Officers under Section 186 of the Income-tax Act, 1961 ('the Act'), requiring the petitioner-assessees to show cause as to why the registration granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing authority under the Arms Act.2. The Act is a complete code and provides various remedies in the form of appeals, etc., to the aggrieved assessees. The petitioners can raise all the points raised in these writ petitions before the concerned Income-tax Officers and invite adjudication thereon. The issues agitated tend to raise a controversy regarding facts. Writ proceedings are not appropriate proceedings for determination of such controversies. Even otherwise, the petitioners have effective and efficacious remedies for contesting the notices and any adverse orders stemming therefrom.3. Learned counsel for the petitioners have vehement...
Bir Arjna Enterprises Pvt. Ltd. Vs. Income-tax Officer
Court: Jammu and Kashmir
Decided on: Mar-27-1990
Reported in: [1993]204ITR258(J& K)
R.P. Sethi, J. 1. Aggrieved by the notices issued under Section 148 of the Income-tax Act, 1961 (hereinafter called 'the Act'), the petitioner has filed this writ petition with a prayer to issue a command to the respondent Income-tax Officer to act according to law and perform his duties bycancelling, withdrawing or rescinding the aforesaid notices. It is further prayed that the respondents be directed to send the whole record to this court for its perusal and be restrained from giving effect to or taking any steps in pursuance of the notices issued. The petitioner-company is alleged to have gone into voluntary liquidation by a resolution dated December 6, 1976, appointing Shri H.L. Bhagotra as its liquidator. A notice in terms of Section 178 of the Act was given to the respondent within 30 days of the resolution. It is submitted that, under Sub-section (2) of Section 178 of the Act, it was mandatory for the respondent to notify to the liquidator within three months from the date on wh...
Dina Nath Vs. Kewal Krishan and ors.
Court: Jammu and Kashmir
Decided on: Mar-08-1990
Reported in: AIR1992J& K18
R.P. Sethi, J.1. Respondent filed a suit for ejectment of appellant from the vacant site measuring 86' towards North, 79' towards south, 29' East and 32' towards West as detailed in the plaint mainly on the grounds of default in the payment of the rent. The suit of the plaintiff was resisted alleging inter alia that the rent deed executed by him was got executed by fraud and misrepresentation and that plaintiffs 2 to 7 were not the heirs of Nek Ram, the original landlord.2. On the pleadings of the parties the following issues were framed by the trial court on 19-7-1972:1. Whether the rent deed dated 10-11-1960 registered on 30-11-1960 executed by Dina Nath in favour of Nek Ram was obtained by way of deceit and fraud OPD2. In case issue No. 1 is proved in affirmative, what is its effect on the suit OPD3. Whether the State is a necessary party in the suit OPD 4. Whether the plaintiffs and defendants 2 to 7 are the heirs of Nek Ram deceased OPP5. Whether Nek Ram deceased was not the owner...
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