Mumbai Court November 1983 Judgments
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Prabhat General Agencies Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-17-1983
Reported in: (1984)(16)ELT519Tri(Mum.)bai
1. This is an appeal arising out of and directed against the Order-in-Appeal dated 6-7-1982 passed by the Central Board of Excise & Customs. The facts of the case leading to the present appeal, briefly stated are that the appellants imported at Bombay Port, 39 pallets (1950 Bags) of Pentaerythritol, valued at Rs. 4,96,519/- C.I.F. from U.S.A. by the vessel PRESIDENT POLK. They filed a Bill of Entry No.2354/20 dated 24-3-1981 and produced import Licence No.P/S/1908630/C/XX/74/N/79 dated 19-2-1980 for clearance of the goods.The said licence had, however, been cancelled by the Deputy Chief Controller of Imports & Exports, Calcutta, by his order dated 10-3-1981. The Customs, therefore took the view that the goods appeared to have been imported without a valid import licence and accordingly issued show cause notice to the appellants. In response to the notice dated 11-9-1981, the appellants averred that M/s Laxmi Metals, Bhagalpur, to whom the licence was originally issued (and fr...
Vasant J. Sheth (Huf) Vs. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-17-1983
Reported in: (1984)8ITD157(Mum.)
1. This is an appeal filed by the assessee against the order of the Commissioner under Section 263 of the Income-tax Act, 1961 ('the Act').2. The ITO, while completing the assessment, determined the assessee's business loss at Rs. 3,25,375. He also determined capital gains of Rs. 3,51,050 and income from other sources which included income from dividends amounting to Rs. 2,14,350. The ITO worked out the deduction under Section 80K of the Act on dividends from shares attributable to the profits and gains of industrial undertaking exempt under Section 80J of the Act at Rs. 39,556. He also worked out the deduction under Section 80T of the Act based on the long-term capital gains at Rs. 3,51,050. The Commissioner (Appeals) was, however, of the view that if the business loss of Rs. 3,25,375 was set off against the income from dividends, there would be no dividend income left and, hence, there was no question of any deduction under Section 80K. He further held that the deduction under Secti...
Ramesh S/O Ramprasad Yadav Vs. State of Maharashtra
Court: Mumbai
Decided on: Nov-17-1983
Reported in: 1984(1)BomCR151
Sharad Manohar, J.1. I do not propose to deliver a detailed judgment in this petition which is filed against the order of the learned Addl. Sessions Judge refusing to condone 61 days delay on the part of the petitioner in filling the appeal to that Court against the order of his conviction and sentence. Admittedly there was a delay of 61 days in filling the appeal. Further admittedly the appeal was filed against the order of conviction passed after the petitioner/accused entered a plea of guilt. All the same, it does appear that the accused has some grievance about the order of conviction and sentence. He filed an appeal and applied for condonation of delay. On the said application, order was passed by the learned Addl. Session Judge on 4-9-1982 as follows :'The P.P. to notices.'It is difficult to make out the meaning of this order. Evidently it has been a typographical error and probably what it means is that notice were to issue to the Public Prosecutor. Mr. Bhosale, the learned Coun...
State of Maharashtra Vs. Najibullah Shaikh and anr.
Court: Mumbai
Decided on: Nov-17-1983
Reported in: 1984(1)BomCR154; (1984)86BOMLR156
Sharad Manohar, J.1. A taxi was stolen during the day time. At night time the taxi was located by the Police. At that time accused No. 1 was sitting behind the wheel and accused Nos. 2 and 3, present respondents Nos. 1 and 2, and one more person were sitting in the taxi. All of them were arrested and charge-sheeted for committing theft of the taxi. All the three accused have been convicted by the trial Magistrate. No appeal was filed by accused No. 1 but accused Nos. 2 and 3 filed an appeal, which appeal was allowed by the learned Addl. Sessions Judge. The present appeal against acquittal is filed by the State against the said order. 2. Only two points were urged by Mrs. Rao, the learned Public Prosecutor in support of the appeal. Her first contention was that under section 114(a) of the Evidence Act there was a presumption that accused Nos. 2 and 3 were as much in possession of the taxi as accused No. 1. Her second contention was that the explanation given by the two accused namely th...
Dattatraya Govind Bhatkar and ors. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Nov-17-1983
Reported in: 1984(2)BomCR92
Sujata V. Manohar, J.1. The nine petitioners were occupants of tenements in Chawl No. 9-B situated at Dhotre Compound, Bhalerao Marg, Goregaum, Bombay 400 004. The said Chawl No. 9-B was a ground and first floor structure having in all 12 separate tenements. Each of these premises consisted of one room with an area ranging from 220 sq. ft. to 300 sq. ft., according to the petitioners. Some of the rooms were smaller in area according to the respondents. The premises on the ground floor also had a verandah admeasuring 12' x 10' (according to the petitioners). Each room on the ground floor had a loft admeasuring 10' X 6'. The rooms on the first floor had a loft over the entire length of each room. The petitioners Nos. 1, 2 and 3 were occupants of rooms on the first floor of the Chawl Building No. 9-B. The remaining petitioners were in occupation of tenements on the ground floor.2. On the property in question, there were four structures bearing Nos. 9-A, 9-B, 9-C and 9-D with common taps a...
Nathulal Gangabaks Khandelwal and ors. Vs. Nandubai and ors.
Court: Mumbai
Decided on: Nov-16-1983
Reported in: AIR1984Bom340; 1984MhLJ253
1. On 25-7-1973 respondent 1 (herinafter referred to as the landlady') purchased a house consisting of three storeys and situated in the town of Amravati. The ground floor was being used for non-residentialpurpose and the first and second floors which consists of several rooms, had been let out to some tenant for residentail purposes. One room on the first floor and three rooms on the second floor were 13-8-1973 the landlady made an applicaiton to the Rent Controller (respondent 3) under Clause 13(3) of the C.P. and Berar Letting of Houses and Rent control Order, 1949 (herinafter referred to as ' the Rent Control Order') for permission to give notice to determine the tenancyof te petitioners on the groundthat they were habitual defaulters, that she needed the house for the purposes of her bona fide occupation and that the petitioners were committing acts of waste which were likely to impair the value or utility of the house. In short, permission was sought under Clause 13(23) (ii), (vi...
inspecting Assistant Vs. Garware Paints Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-15-1983
Reported in: (1984)7ITD445(Mum.)
1. The advance tax paid by the assessee for the three years under consideration was in excess of the tax liability of the assessee as determined consequent on the order of the Tribunal for the assessment year 1971-72. In the proceedings under Section 154 of the Income-tax Act ('the Act'), the assessee claimed interest under Section 214 of the Act in respect of such excess advance tax for these years. The assessing authority declined to grant the interest beyond the date of the original assessment under Section 143(3) of the Act on the ground that there was no provision in the Act to grant interest under Section 214 on the refund due to the assessee on account of the appellate orders. He, therefore, rejected the assessee's claim, accordingly. On appeals being filed by the assessee, the Commissioner (Appeals) referred to the Calcutta High Court decision in the case of Chloride India Ltd. v. CIT [1977] 106 ITR 38, the Bombay High Court decision in the case of Binod Mills Co. Ltd. v. S.A....
Calico Industrial Engineers Vs. First Additional Income-tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-15-1983
Reported in: (1984)7ITD491(Mum.)
1. The original assessment under Section 143(3) of the Income-tax Act, 1961 (the Act') was completed in this case on 20-1-1976. This assessment was audited by the internal audit party and they observed that while completing the original assessment, the ITO had not considered the provisions of Section 40A(5) of the Act though the salary and commission paid to the two employees were exceeding the maximum amount allowable under Section 40A(5). The ITO, therefore, reopened the assessment under Section 147(6) of the Act as he had reason to believe that the income chargeable to tax had escaped assessment. He completed this assessment under Section 144 of the Act read with Section 147(6) on 18-1-1979 holding that an amount of Rs. 85,594 was further disallowable under Section 40A(5) in respect of the salary of the aforesaid two employees, viz., Shri P.V. Mehta and Shri E.R. Patel. On an application being made by the assessee under Section 146 of the Act, the ITO reopened this ex parte assessm...
Shantilal Hiralal and Co. and Others Vs. K.S. Ramamurti, First Income- ...
Court: Mumbai
Decided on: Nov-15-1983
Reported in: (1984)42CTR(Bom)366; [1985]152ITR236(Bom); [1984]17TAXMAN189(Bom)
Pendse, J.1. All these three petitions filed under art. 226 of the Constitution of India can be conveniently disposed of by a common judgment, because each of the petitioners is challenging the legality of the order dated November 15, 1978, passed by the Under Secretary, Central Board of Direct Taxes, transferring their cases from the ITO, Bombay, to the ITO, New Delhi.2. The impugned order was passed by the Under Secretary, Central Board of Direct Taxes, in exercise of powers conferred by sub. s. (1) of s. 127 of the I.T. Act. 1961, and the transfer of cases was said to be effected in the interest of proper investigation, Section 127(1) of the said Act reads as under :'127. (1) The Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more of the following officers subordinate to him, namely : - (a) any Income-tax Officer or Income-...
Kunnul NoorudIn Vs. Jayabharat Credit and Investment Co. Ltd.
Court: Mumbai
Decided on: Nov-15-1983
Reported in: 1984(1)BomCR308
Sujata V. Manohar, J.1. This is a petition for setting aside an Award made by N.G. Thakkar, Advocate on 20th April, 1982. The petitioner had entered into an agreement with the 1st respondent dated 13-1-1979 under which the petitioner was given possession of Truck bearing No. KLN 693 on hire purchase basis by the 1st respondent, who are described as the owners of the said truck in the said agreement. The agreement is annexed to the affidavit in reply of Sanjeeva Dugappa Maindan dated 2-8-1983. Originally the said truck was in possession of S.K. Shivdas of Cannanore Town under a hire-purchase agreement entered into by him with the 1st respondents Shivdas was unable to pay the agreed installments and the truck had been seized by the 1st respondents and was in their possession. Thereafter the 1st respondents gave the said truck on a hire-purchase basis to the petitioner. According to the 1st respondent, the petitioner made defaults in the payment of agreed installments of hire under the sa...
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