Mumbai Court June 1977 Judgments
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Keshavji Morarji Vs. Commissioner of Income-tax, Bombay City-ii
Court: Mumbai
Decided on: Jun-16-1977
Reported in: [1978]112ITR33(Bom)
Kantawala, C.J.1. This reference has a chequered history and it has come before us for decision in view of an order passed by the Supreme Court Commissioner of Income-tax v. Keshavji Morarji : [1967]66ITR142(SC) allowing an appeal from a decision of a Division Bench of this court in this reference at an earlier stage and remanding the matter with a direction to the High Court to call upon the Tribunal to submit a statement of the case under section 66(4) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'). In accordance with the said direction a supplemental statement of the case has been submitted by the Tribunal. 2. The assessee is a resident of Bombay. He has a son by name Jaysingh and three daughters Indumati, Kusum and Dipika. In the relevant years of assessment Dipika was a minor. Jaysingh has two infant children, Bipin and Kamla. On June 14, 1952, Keshavji, the assessee, transferred a sum of Rs. 5 lakhs to his son, Jaysingh. By an indenture of trust execute...
The State of Maharashtra Vs. Hormusji Dinshaw Davierwala
Court: Mumbai
Decided on: Jun-14-1977
Reported in: (1979)81BOMLR114
Vaidya, J.1. [His Lordship, after dealing with issues not relevant for the purposes of this report, continued.] Now the claimant has examined five persons including himself. In his deposition the claimant claimed to be the owner of the dam and .gave its history. According to him the dam was built in or about 1938 by his father, after taking possession of the site on February 8, 1938. It was only after the dam was constructed, to the satisfaction of the Collector the Government wrote a letter to the father of the claimant to execute an agreement and then the above agreement dated January 10, 1939 was executed. The claimant was paying the rent of 11 annas 3 pies for the space per year. His father had spent for the construction of the bridge. His father also spent for the repairs and maintenance of the dam which was meant exclusively for his family and family members, with whose permission, the other members of the village were using it. The neighbouring landlords were using it with his p...
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