Mumbai Court March 1978 Judgments
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Commissioner of Income-tax, Bombay City-iii Vs. Herbertsons (P.) Ltd.
Court: Mumbai
Decided on: Mar-11-1978
Reported in: [1980]124ITR613(Bom)
Desai, J.1. This is a reference under s. 66(1) of the Indian I.T. Act, 1922, at the instance of the Commissioner, and the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, in computing the income of the company for the material year the pension payment of Rs. 6,672 is an allowable deduction ?' 2. We are concerned in this reference with the assessment year 1961-62 for which the accounting year is the year ending March 31, 1961. The assessee is a company which deals in liquor and has also income from agency commission and allowance. The controversy in the present reference is about the allowability of pension paid to one R. Preston, who was an employee of the company for more than thirty years. He commenced the employment with the company as an assistant and ultimately rose to the position of a director. He retired in 1956, but his services were continued to be retained till the end of September, 1959. At the time of...
Commissioner of Income-tax Bombay Vs. Gopaldas T. Agarwal
Court: Mumbai
Decided on: Mar-11-1978
Reported in: [1979]116ITR613(Bom)
Kantawala, C.J.1. At the instance of the revenue, the following question has been referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee had by his declaration dated November 8, 1956, impressed his one-tenth share in the income from the trust properties, with the character of HUF property and, therefore, it was not includible in his total income for the assessment years 1956-57, 1958-59, 1959-60 and 1960-61 ?' 2. Assessee, Gopaldas Tulsiram, is assessed to income-tax in the status of an individual. By an indenture of trust dated February 2, 1943, created by his father, Tulsiram Devidayal, certain properties were settled upon trust for the benefit of himself, his wife and four sons. During the lifetime of the settlor, the assessee, who is one of the four sons of the settlor, was, under clause 2(c)(ii) of the trust deed, entitled to receive one-tenth of net income from the trust pr...
Commissioner of Income-tax, Bombay City-i Vs. Gagalbhai Jute Mills P. ...
Court: Mumbai
Decided on: Mar-10-1978
Reported in: (1979)8CTR(Bom)226; [1980]126ITR191(Bom)
Desai, J. 1. The assessee-company is admittedly a section 23A-company. In this reference, we are concerned with the assessment year 1956-57, the relevant accounting year being the year ended March 31, 1956. The assessed profits of the assessee-company after deducting the profit under s. 10(2)(vii) came to Rs. 7,23,630. The tax on this amount was worked out at Rs. 3,08,755 and when the amount of tax so worked out was deducted from the amount of profit earlier indicated, the ITO worked out the distributable balance at Rs. 4,14,875. Against this, the company had declared dividends on preference shares of only Rs. 1,29,062. Before the ITO, the assessee-company had pleaded that in the preceding year the Commissioner had not insisted upon full distribution in view of the requirements of the company for rehabilitation. The rehabilitation programme had continued during the year under consideration before the ITO and it was urged that for the same reason the distribution of dividends actually m...
Gopal Khandu Wani Vs. Vasta Ramsing Fasepardhi and anr.
Court: Mumbai
Decided on: Mar-09-1978
Reported in: AIR1979Bom30; (1978)90BOMLR415
1. The above Second Appeal is directed against the order of the learned Assistant Judge, Dhulia, dated June 11, 1976 by which the learned Assistant Judge refused to interfere with the order passed by the learned Civil Judge, Senior Division, Dhulia, on September 30, 1972, in Regular Darkhast No. 46 of 1972, filed by the decree-holder for recovery of Rs. 3,018,73, under the decree passed on January 26, 1971, in Regular Civil Suit No- 348 of 1969.2. The only point which was raised by the judgment-debtor was that his liability in respect of the decretal debt was extinguished under the provisions of the Maharashtra Debt Relief Act 1975 and the Maharashtra Debt Relief Rules 1975, with effect from August 22, 1975 and the decree was, therefore, in-executable.3. The point was not raised before the learned Civil Judge, Senior Division; but was raised for the first time in appeal, which appears to have been filed and entertained in the year 1978. The learned Assistant Judge came to the conclusio...
M.A. Rangaswami and ors. Vs. AmIn Chand Payarelal Firm, Bombay
Court: Mumbai
Decided on: Mar-09-1978
Reported in: AIR1979Bom130; (1978)80BOMLR250
Desai, J.1. This appeal is from the decision of Lentin J. in Misc. Petition No. 406 of 1969. By the impugned decision the learned trial Judge allowed the petition and made the Rule absolute, but directed each party to bear its own costs of the petition. Being aggrieved by the said decision the respondents to the Misc. Petition have preferred this appeal, the original petitioners being the respondents to this appeal.2. It is found from the impugned decision that the learned trial Judge summarized the grounds of challenge by the petitioners before him on three broad heads. He further found that it was sufficient to dispose of the petition and give relief to the petitioners on the first of these heads and accordingly the two other heads of submissions urged by the petitioners were not dealt with by the learned trial Judge. As indicated hereinafter, we find that the approach of the learned trial Judge on the first head of submissions is not in accordance with the legal position as we see i...
Vithalrao Marotrao Awadhut Vs. Ratnaprabha Awadhut and ors.
Court: Mumbai
Decided on: Mar-08-1978
Reported in: 1978CriLJ1406; 1978MhLJ393
M.D. Kamli, J.1. This revision application filed by the applicant husband is directed against the order dated 20-4-1977 passed by the Judicial Magistrate, First Class, III Court, Nagpur, in Misc. Criminal Application No. 789 of 1975, holding that the second application for maintenance filed by the non-applicant No. 1 wife was maintainable under law.2. The facts giving rise to this application are as follows :---The non-applicant No. 1 is legally married wife of the applicant. Their marriage took place at Nagpur in 1962. Two daughters were born to them. The elder is living with the sister of the present applicant and the younger daughter i.e. non-applicant No. 2 is living with non-applicant No. 1 at Nagpur. The non-applicant No. 2 had filed an application under section 488 of the Criminal Procedure Code for grant of maintenance in the Court of the Judicial Magistrate, F.C., Wardha wherein the learned Magistrate had ordered that the applicant husband should pay Rs. 40/- to the non-applic...
Abdul Karim Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-08-1978
Reported in: 1978CriLJ1485
Naik, J.1. The appellant has been convicted by the learned Additional Sessions Judge, Aurangabad, for an offence under Section 325 of the I.P.C. and has been sentenced to suffer R.I. for two years.2. The appellant was tried for an offence under Section 302 of the I.P.C. The allegations on which the charge was founded are briefly these : One Sk. Farid, aged about 40 years, the victim of this incident was a labourer residing with his wife and children in a hutment in Jalna. On 23rd March 1975, at about 4 p.m. the deceased was sitting on the Ota of Maharashtra Tea House. At that time he asked his 9 year old son Sk. Sharif to fetch water but the child would not oblige. The deceased thereupon picked up a pebble and hurled it at his child Sk. Sharif. But unfortunately the pebble missed the aim and struck a stranger viz. the accused who was washing his hands in front of the Maharashtra Tea House. Evidently annoyed by the unexpected assault, the accused rushed towards the deceased and in that ...
Dinesh Gijubhai Mehta Vs. Usha Dinesh Mehta
Court: Mumbai
Decided on: Mar-07-1978
Reported in: AIR1979Bom173; (1978)80BOMLR298; 1979MhLJ367
Deshpande, J.1. This Letters Patent Appeal by the husband arises out of a Notice of Motion, for fixation of interim maintenance under Section 24 of the Hindu Marriage Act of 1955, taken out by the wife in her Matrimonial Petition No. 302 of 1976 for restitution of conjugal right. She claimed Rs.600/- per month on the basis that she was unemployed and the husband was earning Rs.1200/- per month. She also claimed some amount towards costs. The husband asserted in reply that he was earning Rs.720/- per month, and not Rs.1200/-. He also alleged that the wife was employed as a teacher and was earning Rs.450/- per month. He further pleaded that he has to support his father, mother, sister, and brother, and that his father's income was meagre. The wife then filed a second affidavit alleging that the father was earning Rs.1,500/- per month and the brother and the sister were earning members and that the family was running dry-fruit business. The Husband, however, denied all this but did not in...
Co-operative Typewriter Services Ltd. Vs. Commissioner of Income-tax, ...
Court: Mumbai
Decided on: Mar-07-1978
Reported in: [1979]118ITR512(Bom)
Desai, J.1. This is a reference at the instance of the assessee under s. 256(1) of the I.T. Act, 1961. In this reference, the following question is referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, it was rightly held that the assessee-society was not a society engaged in a cottage industry within the meaning of section 81(1)(b) of the Income-tax Act,2. The facts lie within a narrow compass and may be briefly stated : We are concerned in this reference with the assessment year 1962-63, in which the assessee was assessed in the status of an association of persons. The assessee-society was formed on 1st January, 1960, of persons who previous to this date were working with Messrs. Voltas Ltd. This company had a department connected with its typewriter agency. Some time in December, 1959, the department was closed down and all the retrenched employees thereafter came together and formed a society to do the business of the former typewriter sectio...
Commissioner of Income-tax, Bombay City-i Vs. Alcock Ashdown and Co. L ...
Court: Mumbai
Decided on: Mar-07-1978
Reported in: (1979)8CTR(Bom)223; [1979]119ITR164(Bom)
Desai, J. 1. The assessee before us is a public limited company having a chain of machine shops, and we are concerned with the assessment year 1962-63, the corresponding previous year being the calendar year 1961. The assessee has started a new industrial undertaking at Bhavnagar. It was to consist of several workshops including one for the manufacture of small boats. The undertaking at Bhavnagar had started business operations in the year of account. Its profit in this year was Rs. 5,39,791 according to the company's statement of account. A considerable part of the plant and machinery was installed for the purpose, but some of the plant and machinery which has been paid for remained to be installed. Similarly, some of the workshops were still under construction in the year of account. The value of the plant and machinery not installed came to Rs. 11,95,167 whilst the cost of the workshops under construction came to Rs. 9,22,011. In this reference, we are concerned with the aggregate f...
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