Mumbai Court June 1962 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Greaves Cotton and Crompton Parkinson Ltd. Vs. Commissioner of Income- ...
Court: Mumbai
Decided on: Jun-20-1962
Reported in: [1963]48ITR20(Bom)
Tambe, J.1. On a requisition made by this court under section 66(2) of the Income-tax Act (hereinafter referred to as the Act) the Income-tax Appellate Tribunal drew up a statement of case and referred to this court the following question of law : 'Whether, the sums of Rs. 1,00,200 (Rupees one lakh and two hundred) and Rs. 1,04,000 (Rupees one lakh and four thousand) being provisions for retiring gratuities and bonus to the employees should be excluded while determining the applicants' actual accounting profits for the purpose of deciding whether having regard to the smallness of the said profits an order under section 23A of the Indian Income-tax Act, 1922, ought to be made or not ?' 2. It has agreed between the parties that to bring out the real controversy the question should be reframed in the following manner : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the sums of Rs. 1,00,200 and Rs. 1,04,000 in determining the assessee...
Commissioner of Income-tax, Bombay City Ii Vs. Associated Commercial C ...
Court: Mumbai
Decided on: Jun-18-1962
Reported in: [1963]48ITR1(Bom)
V.S. Desai 1. In this reference under section 66(1) of the Indian Income-tax Act, the following three questions are referred to this court by the Income-tax Appellate Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the assessment made on 'Associated Commercial Corporation' is valid in law (2) In view of the fact that Valia and Kharas already been assessed in respect of their shares in the profits of the firm, Whether it was competent to the department to initiate proceedings and make an assessment subsequently on the firm itself (3) Whether, on the facts and in the circumstances of the cases, the profits were assessable in the assessment year 1952-53 and, if not where they were assessable in the assessment year 1947-48 or 1953-54 ?' 2. Of these three questions, questions Nos. 1 and 3 have been raised at the instance of the department and question No. 2 at the instance of the assessee. The assessee is an unregistered firm. It was constituted under an oral a...
Hariram Dhalumal Karamchandani Vs. Jasoti
Court: Mumbai
Decided on: Jun-15-1962
Reported in: AIR1963Bom176; (1962)64BOMLR712; ILR1962Bom554
1. The applicant Hariram has filed this application against the order of the Assistant Judge, Nagpur, in Civil Appeal No. 200-A of 1960, rejecting his appeal against an order under Order 7, Rule 10, Civil Procedure Code, by which the Civil Judge, Senior Division, Nagpur returned his petition for granting a decree of divorce under Section 13 of the Hindu Marriage Act for presentation to proper Court.2. No appearance is put in on behalf of the opponent though names of two counsel are shown as having entered appearance on behalf of the opponent. Shri R. N. Deshpande, an Advocate of this Court, intimated at the commencement of the hearing that Shri K. S. Mishra was in charge of the case and he had no instructions. I have declined to adjourn the hearing as the case was posted as first case on today's board of which notice was duly given in the Daily Board.3. The case of the applicant is that he was married under Hindu law to the opponent Shrimati Jasoti in August 1944 at Karachi in Sindh be...
Bhor Industries Ltd. Vs. Commissioner of Income-tax, Central, Bombay
Court: Mumbai
Decided on: Jun-15-1962
Reported in: [1963]48ITR376(Bom)
1. By these two reference applications, which are consolidated and disposed of by a common order as the questions are common in both the references except that there is a fifth question in R.A. No. 389, the assessee company requires the Appellate Tribunal to state a case to the High Court on questions of law which are said to arise out of the Tribunal's orders in I.T.A Nos. 8639 and 8198 of 1956-57. In our opinion only one question of law arises and that is as to whether the sum of Rs. 34,650 paid to Bhor State is a permissible deduction under section 10(2)(xv) of the Act. We, therefore, hereby draw up a statement of the case and refer it to the High Court of Judicature at Bombay under section 66(1) of the Indian Income-tax Act. 2. The facts briefly are that the assessee is a private limited company incorporated in the former Indian State of Bhor with its registered office at Bhor. Before the commencement of the business in the Bhor State an agreement was entered into between the asses...
Ajgaralli Yusufalli Vs. Kacharulal Maneklal
Court: Mumbai
Decided on: Jun-13-1962
Reported in: (1962)64BOMLR583
H.K. Chainani, C.J.1. The dispute in this application relates to the election held in ward No. 2 of Dondaicha Varvade Municipality on September 25, 1960. Three councillors were to be elected from this ward and one of the three seats was reserved for women. There were eight candidates and they received votes as follows:-1. Ajgaralli Yusufalli 3252. Sushilabai Tukaram Jadhav 270 3. Kacharulal Maneklal 3254. Suratsinh Padamsinh 1315. Khatun Bhikan Pinjari 526. Bhika Supadu Bhavsar 2987. Gitabai Gangadhar Lingayat 2738. Shaikh Kasam Piran 3762. Of the two women candidates, serial No. 7 Gitabai, who is opponent No. 2 in the present special civil application, was declared to be elected, as she had received three votes more than the other woman candidate Tehshilabai. Amongst the .male candidates, Shaikh Kasam Piran was declared elected, as he had received the highest number of votes. For the third seat there was a tie between Ajgaralli and Kacharulal, as they had secured equal number of votes...
Chintamani Purushottam Neurgaonkar Vs. Postmaster-general, Central Cir ...
Court: Mumbai
Decided on: Jun-12-1962
Reported in: (1963)ILLJ459Bom; 1963MhLJ15
Abhyankar, J.1. This order will dispose of both these petitions under Art. 226 of the Constitution of India. 2. The petitioner in Special Civil Application No. 22 of 1962, Chintamani Purushottam Neurgaonkar, was appointed as a clerk by the Postmaster, Poona, in 1947 and attached to Bombay Circle. Eventually he was transferred to Nagpur at his own request in the year 1951. At Nagpur he was attached to the General Post Office, Nagpur, as a clerk. Subsequently he was put in independent charge as sub-postmaster at the Netaji Market Post Office at Nagpur. He worked there for about two years and thereafter was called back at the General Post Office. After working in the General Post Office for one year and some time in the City Post Office, Nagpur, the petitioner was entrusted with the Night Mobile Post Office as a sub-postmaster, in which post he worked for another year. The petitioner also worked at Nayapura Post Office and some time about the year 1958 he took charge as sub-postmaster at ...
Chintamani Purushottam Neurgaonkar and anr. Vs. Post Master General, C ...
Court: Mumbai
Decided on: Jun-12-1962
Reported in: AIR1965Bom59; (1963)65BOMLR48; ILR1963Bom425
Abhyankar, J. (1) This order will dispose of both these petitions under Art. 226 of the Constitution of India.(2) The petitioner in Special Civil Application No.22 of 1962, Chintamani Purshottam Neurgaonkar, was appointed as a clerk by the Post-Master, Poona, in 1947 and attached to Bombay Circle. Eventually he was transferred to Nagpur at his own request in the year 1951. At Nagpur he was attached to the G.P.O., Nagpur, as a clerk. Subsequently he was put in independent charge as sub-postmaster at the Netaji Market post office at Nagpur. He worked there for about two years and thereafter was called back at the G.P.O. After working in the G.P.O. for one year and some time in the City Post Officer, Nagpur, the petitioner was entrusted with the Night Mobile post Office as a sub-postmaster, in which post he worked for another year. The petitioner also worked at Nayapura Post Office and some time about the year 1958 he took charge as sub-postmaster at the Tilak Statue Post Office, Nagpur.(...
- ‹ Prev
- 1
- Next ›