Mumbai Court October 1983 Judgments
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Commissioner of Income-tax, Poona Vs. Janata Trading Co.
Court: Mumbai
Decided on: Oct-05-1983
Reported in: (1983)37CTR(Bom)203; [1984]150ITR676(Bom); [1983]15TAXMAN554(Bom)
Desai, J.1. In this reference, two questions are referred to us as under : '(1) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the amount of tax on which the computation of penalty leviable against the assessee-firm under section 271(1)(a)(i) read with section 271(2) of the Income-tax Act, 1961, to be based was not the amount of tax assessed on it as on an unregistered firm, but the net amount of tax, if any, payable by it as a registered firm ?(2) Whether, on the facts an circumstances of the case, Tribunal was justified in holding that since the tax payable by the assessee-firm as a registered firm was 'nil' no penalty was at all imposable on the said defaulters assessee-firm under section 271(1)(a)(i) and that the question of invoking section 271(2) for that purpose did not arise and in cancelling the penalty of Rs. 12,935 imposed on the assessee-firm as per the AAC's order ?'2. The assessee is a registered firm. For the assessment ye...
Sau. Kalpana Ashok Takale Vs. Ashok Alias Adinath Sonaji Takale
Court: Mumbai
Decided on: Oct-05-1983
Reported in: (1984)86BOMLR152; 1984MhLJ765
A.D. Tated, J.1. The original petitioner (wife) Sau. Kalpana Ashok Takale has filed this petition challenging the order passed by the learned Additional Sessions Judge, Pune in Criminal Revision Application No. 176 of 1981 allowing the Revision application by the Respondent (husband) and setting aside the order passed by the learned Judicial Magistrate, F.C. (A.C.) Court, Pune on June 26, 1981 in Misc. Case No. 552 of 1979 allowing the maintenance under Section 125 of the Criminal Procedure Code to the wife at Rs. 100/- per month and to the minor child Santosh at the rate of Rs. 50/- per month. The learned Additional Sessions Judge set aside the order directing the payment of the maintenance to the wife and reduced the amount of maintenance from Rs. 50/- to Rs. 40/- ordered to be paid to the minor child. This petition is being treated as a petition under Section 482 of the Criminal Procedure Code.2. The facts giving rise to this petition may be briefly stated. The petitioner and the re...
Deepak Mehrchand Mehta Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-04-1983
Reported in: (1984)(15)ELT488Tri(Mum.)bai
1. This appeal under Section 129A(1) of the Customs Act, 1962 arises out of order No. S/49-405/82 dated 11-11-82 passed by the Appellate Collector of Customs, Bombay.2. The appellant arrived in India on 3-10-82 from Muscat and claimed clearance of his personal belongings under the Transfer of Residence Rules except for one VCR-Akai Model VS-9800 valued at Rs, 9000/-. All the other items were passed by the Assistant Collector of Customs. He held that on the date of purchase of the VCR, the appellant was not in Oman as he was in Cairo during that period. The appellant's contention that he had purchased it while in Oman and that the store showed purchase in the relevant month for their own purpose, was not found convincing argument, after examining the VCR. In his appeal it was argued that the VCR was purchased on his return from Cairo on 3-7-81 and it looked new as it was serviced two days prior to departure. Since the VCR was out of Customs charge and could not be examined, the Appella...
Commissioner of Income-tax, Poona Vs. E.H. Kathawala and Co.
Court: Mumbai
Decided on: Oct-04-1983
Reported in: (1984)38CTR(Bom)194; [1985]151ITR348(Bom); [1984]16TAXMAN138(Bom)
1. In this reference, the following question stands referred to us :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that a single assessment for the whole period from November 3, 1967, to October 21, 1968, could not be made for the assessment year 1969-70 ?'2. A few facts may be stated. The assessee is a firm carrying on the business at Kolhapur in the name and style of E. H. Kathawala & Co. It carries on business in jaggery and acts as commission agents. It was first constituted under a deed of partnership executed in October, 1949. From time to time, the constitution of the firm has undergone various changes. We are concerned with the two partnership deeds, one dated October 30, 1963, and another dated March 14, 1968.3. The first of the two deeds, that is the one of 1963, records that six persons named therein were carrying on business in partnership of whom one Shamji retired on October 17, 1963 (which is the end of S.Y.). Th...
Kirloskar Pneumatic Co. Ltd. Vs. Commissioner of Income-tax, Poona
Court: Mumbai
Decided on: Oct-04-1983
Reported in: (1984)38CTR(Bom)175; [1985]151ITR484(Bom); [1983]15TAXMAN455(Bom)
Bharucha, J.1. The question required to be answered in this reference under s. 256(1) of the I.T. Act, 1961, is this :'Whether, on the facts and in the circumstances of the case, the whole or any part of the royalty payment of Rs. 1,44,556 is expenditure in the nature of capital expenditure within the meaning of s. 37(1) of the Income-tax Act, 1961, and as such an inadmissible deduction under it ?'2. The assessee was registered in March, 1958, as a public limited company. It manufactures air compressors and pneumatic tools. Kirloskar Bros. Ltd. had been incorporated in 1920, and was manufacturing and dealing in water and other pumps. In 1953, it obtained a licence from the Government of India for the manufacture of air compressors. In 1957, its managements decided to promote a separate entity, to be named Kirloskar Pneumatic Co. Ltd., to undertake the manufacture of air compressors. An application was made by it as promoter in the name of the new company for the grant of such licence. ...
Jethalal C. Thakkar Vs. Lalbhai Hiralal Shah
Court: Mumbai
Decided on: Oct-04-1983
Reported in: (1984)86BOMLR10
Lentin, J.1. [After narrating the events leading to Misc. Appln. No. 568 of 1980 in the Court of Small Causes in R.A.E. Suit No. 1247/4477 of 1978 being transferred by Mis. Petition No. 6 of 1983 in the High Court and by the consent of parties being fixed for hearing along with High Court Suit No. 1660 of 1981 with prayer (c) of the former being treated as a Notice of Motion, His Lordship proceeded].2. At the outset, 1 shall deal with a preliminary contention urged by Mr. Chagla, the learned Counsel appearing on behalf of the respondent. Mr. Chagla invited me to vacate the orders passed by the Court of Small Causes on the ground that Misc. Application No. 568 of 1980 itself is not maintainable. Relying on Fatmabai v. Sonbai : (1911)13BOMLR573 , Yusuf I.A. Lalji v. Abdullabhoy Lalji (1929) 32 Bom. L.R. 667, and Yusuf Ismailbhai Abdullabhai Lalji v. Abdullabhai Lalji (1931) 34 Bom. L.R. 880, Mr. Chagla urged that the applicants' remedy was to file a sustentative suit for setting aside th...
Commissioner of Income-tax, Bombay Vs. Oricon P. Ltd.
Court: Mumbai
Decided on: Oct-03-1983
Reported in: (1984)38CTR(Bom)212; [1985]151ITR296(Bom)
Desai, J.1. The question referred to us at the instance of the Commissioner by the Income-tax Appellate Tribunal reads as under :'Whether, on the facts and in the circumstances of the case, the assessee company was chargeable to tax at the rate 55% or 65% as it had got executed some work through sub-contractors ?'2. It is apparent from a perusal of this question that we are required by the Commissioner to consider only one aspect of the matter and not the entire aspect. In order to bring out this point more clearly a few facts may be stated.3. The assessee, a private, limited company, carries on business in construction of building. The assessee's claim was that as it was engaged in the business of processing of goods, it was chargeable to tax at the rate of 55% only. The ITO, in his order for the assessment year 1969-70, rejected the claim of the assessee but without any discussion. The assessee carried the matter further to the AAC and the AAC, following a decision of the Tribunal, h...
Vikram Karbhari Dakhane Vs. Aprukbai and ors.
Court: Mumbai
Decided on: Oct-03-1983
Reported in: 1984(2)BomCR336
A.D. Tated, J.1. This criminal application is directed against the judgment and Order dated 11-5-1983 passed by the learned Sessions Judge, Ahmednagar dismissing the Criminal Revision Application No. 141 of 1981 against the Judgement and Order dated 20th June, 1981 passed by the learned J.M.F.C. Ahmednagar, Court No. 3 in Criminal Misc. Application No. 168 of 1980 directing the petitioner to pay maintenance at the rate of Rs. 100/- per month to his wife, respondent No. 1, Aprukabai, and respondent Nos. 2 to 4 at the rate of Rs. 50/- per month, from the date of the application.2. The undisputed facts are that respondent No. 1 (original applicant No. 1) is wife of petitioner Vikram and during the wedlock the couple had three children, viz. Chandrabhagabai, Mandabai and Nandabai (respondents Nos. 2 to 4). The respondent No. 1 for herself and for and on behalf of respondent Nos. 2 to 4 filed an application under section 125 of the Code of Criminal Procedure for maintenance on the ground th...
R.P. Naidu Vs. Kashibhotla Venkata Sivudi
Court: Mumbai
Decided on: Oct-03-1983
Reported in: (1984)86BOMLR57; 1983MhLJ1005
Paunikar, J.1. The petitioners, R.P. Naidu and two others have challenged in this revision application, the order dated July 16, 1983 passed by the Joint Judge Nagpur in Misc. C.A. No. 219 of 1983 (K. V. Sivude and others v. R.P. Naidu and others) staying the effect and operation of the order dated May 16, 83 in appeal No. 15 of 1983 (N) passed by the Charity Commissioner Nagpur till the disposal of the application under Section 72(7) of the Bombay Public Trusts Act, 1950 on merits pending before him.2. The revision-petitioner No. 1 was elected as the president of the trust styled as Andhra Association Nagpur, P.T.R. No. F-449-(N) in the election held on June 27, 83 for the year 1982-83. The managing committee took over charge and was managing the affairs of said association. One Shri Gandhi was the secretary of the managing committee and he had filed an application for recording the change to the Deputy Charity Commissioner and his application was registered as C.R. No. 1308 of 1982. ...
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