Mumbai Court August 1977 Judgments
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Trimbak Bhikaji Patil Vs. Pundlik Krishnaji and ors.
Court: Mumbai
Decided on: Aug-10-1977
Reported in: AIR1978Bom52; 1977MhLJ817
ORDER1. These two writ petitions involve questions as to the right of the landlord to terminate the tenancy andobtain possession under the provisions of the Berar Regulation of Agricultural Leases Act, 1951 (hereinafter referred to as the Berar Act) and the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act (hereinafter referred to as the Tenancy Act). The dispute is with respect to three pieces of agricultural lands situated at Shioni Armal in Chikhli tahsil. They belonged to Trim-bak Bhikaji and his brother Kesheo. The petitioner Trimbak has filed an application under Section 8 (1) (c) (f) of the Berar Act for an order of the Revenue Officer to terminate the tenancy in respect of these lands. On 30-4-1951, the three lands were let out to Pundalik Krishnaji, respondent No. 1 and the allegation of Trimbak was that Pundalik has partitioned and sub-let S. No. 67/5 by handing over a part of the property to respondent No. 2 Keshao. Section 8 of the Berar Act (relevant portion) rea...
italIndia Cotton Co. P. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Aug-10-1977
Reported in: [1978]113ITR58(Bom)
Kantawala, C.J. 1. International Cotton Co. (P.) Ltd., the assessee, is engaged in the business of dealing in cotton, both Indian and foreign. For the assessment year 1963-64, for which the accounting year is the financial year ending March 31, 1963, a question arose whether a carried forward loss of the earlier years is entitled to be set off during the assessment year in question. There are two other private limited companies, namely, India Corporation Private Ltd. and International Cotton Private Ltd. Broadly, three groups of shareholders, viz., Chunilal group, Babubai group and Purshottam group, held control of the assessee-company and the two other companies above mentioned, respectively. There was, however, a change in the shareholding of the three companies in the accounting year ended March 31, 1963. Chunilal group acquired controlling interest in India Corporation (P.) Ltd., i.e., the assessee, and Purshottam group acquired controlling interest in International Cotton Private ...
Commissioner of Income-tax, Bombay City-i Vs. Ramnath A. Podar
Court: Mumbai
Decided on: Aug-10-1977
Reported in: [1978]112ITR436(Bom)
Tulzapurkar, J.1. The question that has been referred to us for determination in this reference under Section 256(1) of the Income-tax Act, 1961 runs thus :- 'Whether, on the facts and in the circumstances of the case, the foreign tour expenditure of Rs. 10,662 met by M/s. Podar Sons Pvt. Ltd. on account of the assessee's wife's foreign tour was liable to be treated as the income of the assessee under Section 2(24)(iv) of the Income-tax Act, 1961 ?' 2. The question relates to the assessment year 1963-64, the relevant accounting year being the year ended 31st March,1963, and it arises out of these facts : Assessee, Shri Ramnath A. Podar, an individual, is a director of M/s. Podar Sons Pvt. Ltd. which company is the managing agent of certain textile mills. During the accounting year relevant for the assessment year in question as well as in the accounting year for 1958-59 assessment, the assessee went abroad for exploring the possibility of further exports. The company met the assessee's...
Narayan Hosiery Pvt. Ltd. Vs. Commissioner of Income-tax, Central Bomb ...
Court: Mumbai
Decided on: Aug-09-1977
Reported in: [1978]113ITR630(Bom)
Kantawala, C.J.1. At the instance of the assessee, the following two questions have been referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, the penalty under section 271(1)(a) of the Income-tax Act, 1961, could properly be levied for non-compliance with the notice issued under section 22(2) of the Indian Income-tax Act, 1922 2. Whether, on the facts and in the circumstances of the case, the penalty proceedings had validly been initiated in the present case ?' 2. Narayan Hosiery Private Ltd., the assessee-company, was directed by a notice dated June 8, 1960, issued under section 22(2) of the Indian Income-tax Act, 1922, by the Income-tax Officer, E-Ward, Commercial District I, Calcutta, to file a return. That officer at that time had jurisdiction over the assessee-company. The notice was served upon the assessee-company on June 15, 1960. No return of income was filed by the assessee-company within the time permitted by the notice. In the...
Krishnanath Alias Kishanrao Nanasaheb Deshmukh Vs. S.B. Kulkarni
Court: Mumbai
Decided on: Aug-09-1977
Reported in: (1978)80BOMLR287; 1978MhLJ431
Chandurkar, J.1. At an election held for membership of the Board of Directors of the Sholapur District Central Co-operative Bank Ltd., the petitioner was declared elected from constituency No. 11 known as Barsi Constituency, he having secured hundred votes as against respondent No. 3 who had secured only fifty votes. Respondent No. 3 along with respondent No. 2 who was a voter in the constituency challenged the election of the petitioner by an election petition under Section 144-T of the Maharashtra Co-operative Societies Act, I960, on the ground that the petitioner was in arrears of Rs. 2,309.64 which were due by him to Sarva-Vyavasayi Shri Bhagwant Sahakari Puravatha Mandali Ltd., Barsi (hereinafter referred to as the 'Bhagwant Society'). The election petition was tried by the Commissioner, Poona Division, who came to a finding that on the material date, the petitioner was in arrears of the amount of Rs. 2,309.64 to the Bhagwant Society. The petitioner's case that the said amount was...
Ginners and Pressers P. Ltd. Vs. Commissioner of Income-tax, Bombay Ci ...
Court: Mumbai
Decided on: Aug-08-1977
Reported in: [1978]113ITR616(Bom)
Tulzapurkar, J.1. Two question have been referred to us for our determination by the Tribunal in this reference under section 66(1) of the Indian Income-tax Act, 1922, and these questions run as follows : '(1) Whether, on the facts and in the circumstances of the case, the proviso to section 10(5)(a) of the Indian Income-tax Act, 1922, was attracted (2) If proviso to section 10(5)(a) was attracted, whether the basis of fixing the written down value adopted by the department and upheld by the Tribunal and the written down values fixed on that basis for all the assessment years were in accordance with the requirements of law ?' 2. The questions related to assessment years 1953-54 to 1958-59. M/s. Ginners & Pressers Pvt. Ltd., is a private limited company which was incorporated on February 9, 1950. Admittedly, it was a 100% subsidiary of another private limited company named M/s. Kilachand Devchand & Co. Ltd., hereinafter referred to as 'the parent company'. The object of formation of th...
Kothari Auto Parts Manufacturing Pvt. Ltd. Vs. K.R. Pawar
Court: Mumbai
Decided on: Aug-08-1977
Reported in: (1979)81BOMLR411
Pendse, J.1. The question that falls for determination in these four petitions is the correct and true interpretation of Rule 6 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Rules, 1975 (hereinafter referred to as 'the Rules').2. The facts of these petitions are somewhat similar and for the purposes of this judgment we will refer to the facts in Special Civil Application No. 2298 of 1977. The petitioner is a private limited company and respondents Nos. 2 and 3 are registered trade unions. After the enactment of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter referred to as 'the Act') on February 1, 1972, respondent No. 2 has filed an application under Section 11 of the Act for being registered as a recognized trade union for the undertaking. As required by the provisions of Section 12 (/) of the Act, the Industrial Court having found that the application was in order directed that a ...
Akola Electrical Supply Co. Pvt. Ltd. Vs. Commissioner of Income-tax, ...
Court: Mumbai
Decided on: Aug-05-1977
Reported in: [1978]113ITR265(Bom)
Kantawala, C.J. 1. The Akola Electrical Supply Co. Pvt. Ltd., the assessee, was granted a licence by the local Government under the provision of section 3(1) of the Indian Electricity Act, 1910, as applied t Berar (hereinafter referred to as 'the Electricity Act') to supply electrical energy within the area in the manner manners mentioned in and on terms and conditions stated in the agreement of licence dated December 7, 1929. The terms of the licence, inter alia, provided that if the licensee failed to comply with the provisions contained therein or should in the opinion of the Government the progress made during any portion of the said period of two years be unsatisfactory, the licence may be revoked and the security paid forfeited. Another term of the licence confirmed the right to exercise the option given to the Government under section 7(1) of the Electricity Act. Such option was to be exercised on expiration of 30 years computed from the date of notification of the licence. The ...
Bai Savitabai Maganlal and ors. Vs. Commissioner of Income-tax, Bombay ...
Court: Mumbai
Decided on: Aug-03-1977
Reported in: [1978]113ITR240(Bom)
Kantawala, C.J.1. At the instance of the assessee, the following question has been referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, are not the incomes from Dadar property and the balance of the residuary income assessable in the hands of the trustees and executors at the maximum rate under the second (sic. 'first') proviso to section 41(1) of the Indian Income-tax Act, 1922 ?' 2. If regard be had to the findings of the tribunal the wording of this question is not precise and we accordingly modify the same as under : 'Whether, on the facts and in the circumstances of the case, are not balance of the income from Dadar property after the payments contemplated in clause 9(e) of the will and the income from the residuary estate assessable in the hands of the trustees and executors at the maximum rate under the first proviso to section 41(1) of the Indian Income-tax Act, 1922. ?' 3. The question relates to the assessment year 1961-62, for w...
Kolhapur Sugar Mills Ltd. Vs. Commissioner of Income-tax, Bombay South ...
Court: Mumbai
Decided on: Aug-03-1977
Reported in: [1979]119ITR387(Bom)
Tulzapurkar, J.1. The question that has been referred to us for determination in this reference made by the Tribunal under s. 66(2) of the Indian I. T. Act, 1922, runs thus : 'Whether, on the facts and in the circumstances of the case, the expenses of Rs. 5,902 and Rs. 6,996 incurred by the assessee-company on the occasion of Satyanarayan Mahapooja for the assessment years 1957-58 and 1958-59 are allowable deductions under section 10(2) (xv) of the Indian Income-tax Act, 192 ?' 2. The facts pertaining to this question lie in a very narrow compass. The question relates to the assessment years 1957-58 and 1958-59. The assessee is a limited company carrying on business of manufacture and sale of sugar. In the respective accounting years relevant to the assessment years 1957-58 and 1958-59, it incurred an expenditure of Rs. 5,902 and Rs. 6,996 on Satyanarayan Mahapooja and claimed those expenses as allowable deduction under s. 10(2) (xv) of the Act in the computation of its income for the ...
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