Mumbai Court September 1984 Judgments
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Jehangir Mahomedali Chagla and Another Vs. M.V. Subrahmanian, Addition ...
Court: Mumbai
Decided on: Sep-10-1984
Reported in: (1985)87BOMLR167; (1985)45CTR(Bom)180; [1985]155ITR637(Bom); [1985]20TAXMAN4(Bom)
Pendse, J.1. Mr. M. C. Chagla, former Chief Justice of the Bombay High Court, passed away on February 9, 1981, leaving behind a will dated January 5, 1978, appointing the petitioners - his two sons - as the executors of the said will. The deceased, at the time of his death, owned a flat being 'C' Block on the third floor of 'Pallonji Mansion', 43, Cuffe Parade, Bombay, and was residing there along with petitioner No. 2 and his family members. The building in which the flat is situated was constructed in the year 1936 and the land on which the building is erected is the Government leasehold land, the lease being for a duration of 99 years commencing from February 12, 1935. Mr. Chagla was in occupation of the flat as a tenant from the year 1961 till the year 1971, and the contractual rent paid was Rs. 270 per month. In the year 1971, the tenants with the consent of the owners formed a housing co-operative society and the deceased who was one of the tenants joined the society and became t...
Budha Dattu Umavane Vs. State of Maharashtra
Court: Mumbai
Decided on: Sep-06-1984
Reported in: 1985(1)BomCR508
Vaze, J.1. In the village Chariv, taluqua Shahapur, district Thane lives Dattu Kamlu Umavane in a small hut which has two parts; first part is used as kitchen-room and another as ota. Dattu has five sons and he along with his wife Devaka baireside in the hut. They have a small holding of about an acre which they cultivate.2. The sons take up agricultural jobs to eke out a supplement to the family income which is a meagre one. One of the sons had left for Bhiwandi as the one acre holding was too small for that family. On 16-12-1982 Budha, 20. One of the brothers had a quarrel over a minor issue with his elder brother Dharma who was in his early thirties about the manner of cultivation of the family field. Both the sons refused to partake meals and Dharma slept on a cot in the house while Budha went out. As the hut is small one all the five sons could not be accommodated and it appears that Budha had to leave the hut seeking lodging in the houses of relatives and on that evening went to ...
Additional Commissioner of Income-tax, Lucknow Vs. G.S. Hari Chand Kap ...
Court: Mumbai
Decided on: Sep-06-1984
Reported in: [1985]154ITR202(Bom)
Bharucha, J.1. This reference under s. 256(1) of the I.T. Act, 1961, is made at the instance of the Revenue. It poses this question :'Whether income assessable under the head 'Income from property' is to be invariably computed with reference to the financial year ?'2. The assessee-firm came into existence on April 1, 1961. It closed its accounts on June 30, 1961. The accounting period of the assessee for the assessment year 1962-63 was thus of only three months.3. The assessee owned house property, the income from which was entered in the books of the business. In its return of income for the assessment year 1962-63, the assessee declared the income from the house property for the said three months. It then filed a revised return showing the house property income for the whole of the financial year 1961-62. Subsequently, the assessee reverted to its original stand.4. The ITO accepted the position that the accounting period for the assessment year 1962-63 was of the said three months is...
Commissioner of Income Tax, Bombay City-i Vs. S.K. Thakkar
Court: Mumbai
Decided on: Sep-06-1984
Reported in: (1984)86BOMLR533; (1985)45CTR(Bom)188; [1985]154ITR303(Bom); 1984MhLJ979; [1984]19TAXMAN530(Bom)
Bharucha, J.1. A point of some interest arises in this reference at the instance of the Revenue under s. 256(1) of the I.T. Act, 1961. There had been a difference of opinion among among some High Courts about it. The question that we are required to answer the indicates the point :'Whether, on the facts and in the circumstances of the case, the share of profit received by the assessee's wife from the firm of Importex International was includible in the total income of the assessee under section 64(1) of the Income-tax Act, 1961 ?'2. The assessee was a partner during the assessment year 1968-69 to 1970-71 in a partnership firm called Importex International. The other partners were the assessee's wife and brother-in-law. The assessee was partner as part of his HUF.3. The ITO included the share of profits derived by his wife from the firm in the total income of the assessee under the provisions of s. 64(1) of the Act. The assessee preferred appeal to the AAC. He dismissed them. The assess...
Commissioner of Income Tax Vs. Western Rolling Mills (Pvt.) Ltd.
Court: Mumbai
Decided on: Sep-05-1984
Reported in: (1985)45CTR(Bom)169; [1986]159ITR629a(Bom)
Desai, J.1. The question referred to us by the Income-tax Appellate Tribunal, Bombay Bench 'D' is as follows :'Whether the Tribunal was right in holding that the appellate Assistant Commissioner had jurisdiction in entertaining the question of relief under section 80-I of the Income-tax Act, 1961, for the first time before him ?'2. A few facts may be noted here. The question referred to us relates to the jurisdiction of the AAC to entertain a new ground of relief under s. 80-I of the I.T. Act, 1961, which relief was not claimed before the ITO. The assessee was incorporated on July 18, 1970. The authorised capital of the assessee was Rs. 25,00,000. The object of incorporation of the assessee was to take over the running business of Messrs. Western India Strip Mills, a partnership firm. The said business was taken over from September 1, 1970. The issued and paid-up capital of the assessee was Rs 3,00,200 made up of 3,002 equity shares of Rs. 100 each fully paid up. The business of the as...
Commissioner of Income-tax, Bombay City-v Vs. Kantilal B. Shah
Court: Mumbai
Decided on: Sep-05-1984
Reported in: (1985)44CTR(Bom)96; [1985]156ITR33(Bom); [1984]19TAXMAN473(Bom)
Bharucha, J.1. The question to be answered in this reference under s. 256(1) of the I.T. Act, 1961, made at the instance of the Revenue reads thus :'Whether, on the facts and in the circumstances of the case, the quantum of penalty leviable against the assessee in the present case should be computed under the provision of section 271(1)(c) of the Income-tax Act, 1961, as it came to be amended with effect from 1st April, 1968, and not under the said provision as it stood prior to 1st April, 1968 ?'2. The assessee is the sole proprietor of Pears Watch Co. The year of assessment is 1964-65. The assessment was completed on October 25 1967. In the course of the assessment proceedings for the next assessment year, the ITO received information that officers of the Customs and Central Excise had confiscated 270 foreign watches on the basis that they belonged to the assessee and were smuggled. The ITO, therefore, respondent the assessment for the assessment year 1964-65. During the assessment p...
Vincent Adolf Godinho Vs. Jume Beatrice Rama Godinho
Court: Mumbai
Decided on: Sep-05-1984
Reported in: AIR1985Bom103; ILR1985Bom498; 1984MhLJ926
Kania, J.1. This is an appeal against a judgment of Mehta J. delivered on 14th June 1984 dismissing a petition filed under the Divorce Act 1869 (referred to he rein after as 'the said Act') for declaration of nullity of marriage filed by the appellant against the respondent on the ground of impotence.2. The facts necessary for the appreciation of the controversy raised before us can be shortly stated :The appellant is the husband and the respondent is the wife. Both the parties are domiciled in India and practise the Roman Catholic faith. The husband was employed with a private concern in Saudi Arabia and the wife was employed as a teacher at Malad in Bombay. The marriage between the appellant and the respondent was solemnized in the Church of Our Lady of at Orlem, Malad in Bombay in accordance with Roman Catholic rites and ceremonies. In para 6 of the petition, it is alleged by the appellant that after the marriage the appellant and the respondent went to spend the wedding night at th...
Commissioner of Income-tax Vs. Krishna Sahakari Sakhar Karkhana Ltd.
Court: Mumbai
Decided on: Sep-04-1984
Reported in: (1985)45CTR(Bom)178; [1985]156ITR13(Bom); [1984]19TAXMAN555(Bom)
Desai, J.1. Two questions stand referred to us by the Income-tax Appellate Tribunal in this reference, viz. :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amount of Rs. 41,29,543 representing the non-refundable deposits received by the assessee-society from its members was not liable to be deducted from the value of its assets in the computation of its capital for the purpose of deduction under section 80J of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the furnishing of particulars was a condition precedent to the exercise of jurisdiction on the part of the Department to grant the depreciation allowance ?'2. A few facts may be stated. The assessee is a co-operative society deriving income from, manufacture and sale of sugar. We are concerned with the assessment year 1968-69. The assessee claimed relief under s. 80J of the I...
Regional Director Employees State Insurance Corporation Vs. Light Meta ...
Court: Mumbai
Decided on: Sep-04-1984
Reported in: 1985(1)BomCR157
Sharad Manohar, J.1. This appeal has got to be allowed having regard to the pronouncement of law on the question, involved in this appeal, by a Division Bench of this Court in the case of Employees' State Insurance Corporation v. Asian Paints India Ltd., reported in 83 Bom.L.R. p. 479.2. The facts are very simple. They are correctly set out in the judgment under appeal. To state briefly the facts are as follows :The respondent/Company is admittedly governed by the Employees' State Insurance Act (hereafter, the 'Act'). As such, the Company has to file returns in respect of the various employees as regards the wages paid by them to the labourers and on the basis of the returns filed by the company the contribution to be paid by the employer is determined by the Corporation under the Act. There were in all 7 items in respect of which labour charges were paid by the Company. The correspondence which is produced in the Court shows that the Corporation had been giving notices to the Company ...
Kamal H. Javeri and Another Vs. Chandulal Gulabchand Kothari and Anoth ...
Court: Mumbai
Decided on: Sep-03-1984
Reported in: 1985(1)BomCR187
ORDER1. This criminal application under S. 482, Cr.P.C. 1973, is directed against the order of issuance of process for offence punishable under S. 500, I.P.C., against the petitioners accused passed by the Metropolitan Magistrate, 28th Court, Esplanade, Bombay.2. The petitioners are the original accused who are hereinafter referred to as 'the accused' in Criminal Case No. 245/S of 1983 filed by respondent 1 being the private complaint in the Court of Metropolitan Magistrate, 28th Court, Esplanade, Bombay. This complaint was filed on June 7, 1983. In order to appreciate the allegations contained in this complaint, it would be necessary to refer to two other complaints filed by the accused preceding this private complaint which according to the complainant formed the basis for his criminal action under Ss. 500/114/34, I.P.C.Both the accused are the employees of Godrej Company. It is also not in dispute that one Saindas Bhandari is the proprietor of the firm known as Pragati Enterprises. ...
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