Mumbai Court January 1984 Judgments
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Speciality Fats Pvt. Ltd. Vs. V.B. Kale, Income Tax Officer and anr.
Court: Mumbai
Decided on: Jan-18-1984
Reported in: (1984)43CTR(Bom)340
S.P. Bharucha, J.1. By an order of this court dt. 7-2-1979. Hanuman Cotton Seeds Product Private Ltd. (hereinafter referred to as the said company) was amalgamated with the petitioners. In respect of the asst. yr. 1975-76 the assessment of the said company was completed on 19-6-1976. It is the case of the petitioners that they were told orally by the ITO concerned that audit objections had been raised to several points in the said assessment and clarifications were sought. The clarifications were supplied on 29-8-1979. On 12-3-1980 a notice was issued u/s. 148 of the IT Act seeking to reopen the assessment. The petitioners asked for the reasons why the assessment was proposed to be reopened. By a letter dt. 24-4-1980 the reasons were declined. On 2-7-1980 this petition was filed impugning the notice u/s. 148, particularly on the ground that audit objections did not constitute a good ground for the reopening of the assessment u/s. 147.2. The affidavit in reply filed on behalf of the dep...
Vinay Shehrao Kalbande Vs. Dean, Government Medical College and Hospit ...
Court: Mumbai
Decided on: Jan-18-1984
Reported in: AIR1986Bom36; 1986MhLJ22
Dhabe, J.1. In this petition, the petitioner challenges the registration granted to the respondent No.2 in post graduate degree course i.e. for M.S. (ENT) in the Government Medical College Hospital at Nagpur.2. Briefly the facts are that the petitioner, who belongs to the Other Backward Classes (for short O.B.C.) community, passed his M.B.B.S. Examination from the Nagpur University in April 1981. He was a student of Indira Gandhi Medical College, Nagpur, which is affiliated to the Nagpur university. After passing the M.B.B.S. Examination he has completed his one year internee ship during the year 1981-82 and thereafter has registered himself as a medical practitioner with the Maharashtra Medical Council. The respondent No.2 has passed his M.B.B.S. Examination from the Government Medical College, Nagpur. He belongs to the open category. After passing the M.B.B.S. Examination and completing his internee ship, he also registered as a medical practitioner with the Maharashtra Medical Counc...
Varun Shipping Co. Ltd. Vs. Govindas S. Tampi
Court: Mumbai
Decided on: Jan-16-1984
Reported in: 1989(20)LC450(Bombay); 1989(42)ELT204(Bom)
1. These petitions can be disposed of together inasmuch as their facts are similar and they involve a common question. The facts that are stated are the facts of the first petition.2. On 9th October 1977 the vessel M.T. 'Aryadoot' belonging to the petitioners, arrived at Bombay from Iran bringing a cargo of aviation gasoline. The fuel was pumped from the vessel into the storage tanks of the Indian Oil Corporation. The pipeline along which the fuel travelled is above 17 kilometers in length.3. Almost six months after, the petitioners received from the Assistant Collector of Customs a notice which stated that the outturn of the vessel disclosed shortages. The petitioners were called upon to show cause within 15 days why a penalty should not be imposed upon them under Section 116 of the Customs Act, 1962. The quantity short landed was stated to be 31.846 M.Ts. On 25th May 1978 the petitioners asked the Assistant Collector of Customs for extension of time by one month from 27th May 1978 to...
Gwalior Rayon Silk Manufacturing Co. Ltd. Vs. V. Raghavan, Iac of I.T. ...
Court: Mumbai
Decided on: Jan-16-1984
Reported in: (1985)44CTR(Bom)325; [1984]150ITR12(Bom)
Bharucha, J.1. These three petitions impugn orders (notices for) reopening (of) assessments of income-tax of the petitioner passed (issued) under s. 148(147(a)) of the I.T. Act, 1961. The relevant assessment years are 1970-71, 1971-72 and 1972-73. The notices reopening the assessments are dated February 4/6,1976, February 4/6, 1976, and August 26/28, 1976 respectively. The notices do not state the reasons why the reassessments were sought to be reopened. On March 7, 1976, and October 18, 1976, the petitioner wrote to the ITO concerned and asked for the reasons. No reasons were forthcoming. Ultimately the petitioner filed, as required, returns and filed these petitions.2. There is an affidavit in reply. If is not made by the ITO concerned. In paragraph 7 thereof the deponent states that the petitioner had filed a paper book running into 170 pages. Therein were contained statements. The statement which gave details of 'purchases and incidental expenses' was only a monetary break-up under...
Manvirsingh Malkhan Singh Vs. Union of India (Uoi)
Court: Mumbai
Decided on: Jan-14-1984
Reported in: (1984)86BOMLR681
Ginwala, J.1. The petitioner, by this writ petition, assails his exclusion from consideration by the departmental promotion committee for promotion to the post of Aerodrome Officer in September 1976 and February 1978, when, according to him, he had become eligible for promotion to the said post. 2. In order to understand the grievance of the petitioner, we may take a brief survey of the hierarchy of posts in Civil Aviation Department. Upto 1968, Aerodrome Operators (Grade I) and Aerodrome Operators Grade I (Selection Grade) used to be promoted as Assistant Aerodrome Officers as there was no intermediate step. In July 1968, 48 posts of Aerodrome Assistants were created by abolition of 41 temporary posts of Aerodrome Officers Grade I (Selection Grade). Pending finalisation of the recruitment rules, it was proposed that 75 per cent posts of Aerodrome Assistants would be filled by promotion from the cadre of Aerodrome Operators Grade I (Selection Grade) on the basis of seniority-cum-fitnes...
Trustees of Virji Peraj Trust Vs. Eighth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-13-1984
Reported in: (1984)8ITD890(Mum.)
1. The assessee in this case are the Trustees of Virji Peraj Trust. The assessee is aggrieved by the order of the Commissioner (Appeals) upholding the order of the ITO that the assessee was not eligible for exemption under Section 11 of the Income-tax Act, 1961 ('the Act') in respect of a part of its income.2. Virji Peraj, by a settlement deed dated 8-6-1931, settled certain movable and immovable properties, including certain interest in two registered firms on trust for certain objects, which were patently non-charitable and for certain objects, which were stated to be charitable. This deed was further modified by a further deed dated 27-6-1946. For the assessment year under consideration, it was claimed before the ITO that the income deriv-de from certain sources was exempt under Section 11. The balance of the income was admittedly to be taxable. Since the declared income of the assessee without giving effect to the provisions of Section 11 exceeded Rs. 25,000, the accounts of the t...
Vibgyor Textile International Vs. Union of India
Court: Mumbai
Decided on: Jan-13-1984
Reported in: 1989(39)ELT535(Bom)
1. The question that is to be determined is whether the petitioner in these petitions are entitled to cash assistance under the Export Assistant Scheme for Cotton Textiles announced by the Union of India, the 1st respondent, for the period between 1st April 1978 and 31st March 1979.2. The petitioners are manufacturers and exporters of cotton ready- made garments. The said Scheme was introduced with a view to induce exporters to export the textiles covered thereby and give them the incentive of replenishment licences or cash assistance. The cash assistance is given by the first respondent through the Indian Cotton Mills Federation, the 2nd respondent.3. By a circular dated 19th April 1978 the second respondent announced the said Scheme and gave therein the rates of cash assistance admissible on the export of textiles effected during the stated period. In regard to industrial garments and children's clothing the rate of cash assistance was 12.5% of the f.o.b. value of the exports and 7.5...
Sashikant James Patole Vs. Mohd. NaeemuddIn Sidiqui and anr.
Court: Mumbai
Decided on: Jan-13-1984
Reported in: 1985(1)BomCR403
D.B. Deshpande, J.1. The two courts below have passed an eviction order against the petitioner-tenant and therefore, the tenant has challenged the orders of courts below by filing this petition under Article 227 of the Constitution of India.2. It is not disputed that respondent No.1 is the landlord and the petitioner is tenant. The monthly agreed rent is Rs. 75/- Respondent No. 1 originally started eviction proceeding against the petitioner on four grounds namely ;(1) default in payment of rent, (2) Bona fide requirement of the landlord, (3) Sub-letting by the tenant and (4) nuisance by the tenant. Petitioner resisted the petition and denied all the allegations made by the landlord. The trial Court held against the landlord on the points of bona fide requirement and sub-letting. But the trial Court held in favour of the landlord on the points that the petitioner-tenant was a wilful defaulter and that the petitioner-tenant was a nuisance and so he passed an eviction order against the te...
Jeevanlal K. JaIn Vs. the Administrator, Gold Control
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-12-1984
Reported in: (1985)(21)ELT89Tri(Mum.)bai
1. In this appeal against the appellate order of the Gold Control Administrator dated 27-7-1982, the only two issues that had been canvassed and pressed for our decision, by the learned counsel, Shri K.M. Desai are : (a) the levy of a penalty in a sum of Rs. 2500/- on the Appellant Shri Jeevanlal K. Jain; and (b) the confiscation of gold ornaments weighing 870.500 grams. 2. The undisputed facts, in so far material, are- (a) The Appellant is a partner of M/s. Kapurchand Jethaji and Company. The other two partners are his father and his son, the Appellant in Appeal No. 4 of 1982. (b) Consequent upon a search of the Licensed premises of the partnership firm on 7-10-1980, the unaccounted gold ornaments in question were seized, along with others, and a statement recorded from the son of the Appellant. (Appellant in Appeal No. 4 of 1982). (c) The Appellant was, admittedly, not in station. He returned only in the last week of October, 1980. (i) the circumstances in which his son was unable t...
Jogibhai Devjibhai Tandel Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-12-1984
Reported in: (1985)(19)ELT503Tri(Mum.)bai
1. This application involves a short but an interesting question of law. It arises under the following circumstances.2. The Collector of Customs, Ahmedabad, in an adjudication proceedings imposed a penalty of Rs. 10 lakhs on the applicant (who will be herein-after referred to as 'the appellant'). Feeling aggrieved the appellant preferred an Appeal No. CD. (Bom.) A. No. 538 of 1983 and also made an application for stay for dispensation of pre-deposit of penalty amount of Rs. 10 lakhs. The stay application bearing No. 78/83 filed by the appellant came up for consideration before this Bench on 20-10-1983. On that day the Bench passed an order directing the appellant to deposit Rs. 1 lakh in cash and to execute a personal bond for the balance amount in favour of the Collector of Customs, Ahmedabad, within 30 days and to intimate the Registry of the compliance.3. When the appellant did not intimate the compliance a show cause notice dated 24-11-1983 was issued to the appellant to show caus...
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