Mumbai Court October 1985 Judgments
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Commissioner of Income-tax Vs. P. Gency
Court: Mumbai
Decided on: Oct-16-1985
Reported in: (1986)54CTR(Bom)386; [1986]162ITR434(Bom)
Kania, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Commissioner of Income-tax. The question referred to us is as follows :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to deduct Rs. 2,400 under section 16(iv) of the Income-tax Act, 1961 ?'2. The relevant facts are as follows. The year with which we are concerned in the assessment year 1971-72. The assessee was the Works Manager of the West End Watch Company since 1951. During the course of his duties, he was required to move from place to place for attending to several matters such as selection and purchase of materials, attending to customs clearance and so on. His employer paid him Rs. 200 per month to meet his outdoor traveling allowance. According to the assessee, this was a fixed allowance for meeting traveling expenses in order to save the botheration of his submitting vouchers for actual conveyance expenses incurred by him at the ...
N.A. Mody Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Oct-16-1985
Reported in: (1986)52CTR(Bom)149; [1986]162ITR420(Bom); [1986]29TAXMAN219(Bom)
Bharucha, J.1. Three questions arise for consideration in this reference at the instance of the assessee under section 256(1) of the Income-tax Act, 1961. They read thus :'(1) Whether, on the facts and in the circumstances of the case, the receipt of the entire sum of Rs. 1,12,500 by the assessee under the consent terms dated October 17, 1961, was of casual and non-recurring nature and not taxable under section 10(3) of the Income-tax Act, 1961 ? (2) If the answer to question No. (1) is in the negative, whether, on the facts and in the circumstances of the case, the receipt of Rs. 71,900 by the assessee under clause 8 of the consent terms dated October 17, 1961, filed in Suit No. 228 of 1961, in the High Court of Judicature at Bombay was a 'capital receipt' and the sum of Rs. 31,200 or any part thereof was chargeable to capital gains tax in the assessment year 1962-63 ?(3) If the answer to question No. (1) is in the negative, whether, on the facts and in the circumstances of the case, ...
The Bank of India, Bombay and Another Vs. T.S. Kelawala, Bombay and Ot ...
Court: Mumbai
Decided on: Oct-15-1985
Reported in: (1988)IILLJ264Bom
Lentin, J.1. the appellant is a nationalised Bank. Two of the respondents are its employees. The other two are the trade unions representing the Bank's employees.2. In furtherance of certain demands for wages revision made by the employees, in June, 1977 the All the India Bank Employees' association gave a call for an all-India strike on certain days. The Bank issued a circular dated 23rd September 1977 to its managers and agents directing them to deduct the wages of such of the employees who participated in the strike. The principle was 'no work no pay'. We are only concerned with the 4 - hour strike on 25th December, 1977. The Bank issued an administrative circular dated 27th December, 1977 to its managers and agents that such of the employees who participated in the 4 - hour strike would be committing a breach of their contract of service and would not draw salary for the entire day.3. The employees struck work for 4 hours on 29th December, 1977. On 16th January, 1978 the Bank issue...
Second Income-tax Officer Vs. National Machinery Mfrs.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-14-1985
Reported in: (1986)15ITD514(Mum.)
1.This appeal arises out of the income-tax assessment of National Machinery Mfrs. Ltd. now known as Mafatlal Engg. Industries Ltd. (the assessee). The assessment year is 1972-73 for which the previous year ended on 31-12-1971. During this year the assessee sold 62,224 square yards of land for a total consideration of Rs. 4,85,210 by a sale deed dated 24-4-1971. The lands sold by the assessee were situated in the village Kalwa in Thane District. The original cost of these lands was Rs. 55,505. In its original return, the assessee had declared the capital gains on this sale at Rs. 4,29,709, which it later on, revised in its revised return dated 20-2-1974 at Rs. 2,67,426 by substituting the original cost with the fair market value of the lands as on 1-1-1954 at the rate of Rs. 33.50 per square yard. The ITO worked out the capital gains at Rs. 4,22,986 as, according to him, the fair market value of the lands would not be in excess of Re. 1 per square yard as on 1-1-1954.2. When the assess...
inspecting Assistant Vs. Consolidated Pneumatic Tool Co.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-14-1985
Reported in: (1986)15ITD564(Mum.)
1. In these three appeals, the revenue objects to the decision of the Commissioner (Appeals) deleting the following amounts which were disallowed by the ITO on account of obsolete stocks written off by the assessee in the following three years : 2. These appeals arise out of the income-tax assessments of Consolidated Pneumatic Tool Co. (India) Ltd., the assessee herein, which manufactures mainly pneumatic tools and air and gas compressors.We are concerned with the assessment year 1973-74 for which the previous year is a period of 15 months commencing from 1-10-1971 to 31-12-1972 and the two subsequent assessment years 1974-75 and 1975-76 for which the previous years ended on 3J-12-1973 and 31-12-1974, respectively. There is no dispute that the facts in regard to the addition in question in each of these three years are identical. We find that the department had come up in appeal in the assessment year 1973-74 against the decision of the AAC, deleting the addition of Rs. 2,74,764 in IT...
Commissioner of Income-tax Vs. N.G.K. Electrical Industries
Court: Mumbai
Decided on: Oct-14-1985
Reported in: (1987)59CTR(Bom)90; [1987]163ITR513(Bom); [1987]33TAXMAN535(Bom)
Bharucha, J.1. The question that we are asked to consider in this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee reads thus :'Whether, on the facts and in the circumstances of the case, and in view of the combined reading of the provisions of section 271(1)(a) and section 271(2) of the Income-tax Act, 1961, the Tribunal was justified in cancelling the penalty ?'2. Counsel are agreed that, as far as this court is concerned, the question must be answered in the negative and in favour of the Revenue in view of the judgment of this court in CIT v. Janata Trading Co. : [1984]150ITR676(Bom) .3. In that matter, this court followed the reasoning of the Calcutta High Court Gopal Bishoyee : [1981]127ITR778(Cal) , and stated that this court was in respectful agreement therewith.4. We have been told that some High Courts have taken a similar view while others have taken a different view.5. We have been taken through the provisions of section 271. The ea...
Indian Hume Pipe Co. Ltd. Vs. Central Board of Direct Taxes and Others
Court: Mumbai
Decided on: Oct-14-1985
Reported in: 1986(1)BomCR428; (1986)53CTR(Bom)4; [1987]165ITR537(Bom); [1986]27TAXMAN90(Bom)
Smt. Sujata V. Manohar, J.1. The petitioner is a public limited company registered under the Companies Act, 1956. It carries on business of manufacture and sale of hume pipes. In the course of its business over the years, the petitioner has acquired considerable technical knowledge, information and skill relating to manufacture of all types of concrete pipes - plain, reinforced, prestressed, etc. The petitioner also has a research and development department for development of its own designs for manufacture of prestressed concrete pipes.2. An organisation known as 'The Water and Power Development Consultancy Services (India) Ltd.' (hereinafter referred as 'WAPCOS') is established by the Government of India with the object of providing consultancy services in connection with planning, development of irrigation, water supply, power, flood control and integrated agricultural development. In or about October, 1974, the Rangoon City Development Committee requested WAPCOS to provide consulta...
Abdul Rahiman Rahimkhan Vs. D.S. Soman, Commissioner of Police and anr ...
Court: Mumbai
Decided on: Oct-14-1985
Reported in: 1986(1)BomCR319
V.V. Vaze, J.1. Abdul Karim son of Sherkhan alias Karim Lala, a septuagenarian pathan, residing at 28, Taher Manzil, Second Floor, Agiar Lane, Grant Road, has been in and about the city of Bombay for over 30 years by now. Karim Lala claims to be a peace-loving citizen, living an honest life, running three venturee; Karim Furnitures, Karim Auto Garage and New Oxford Tailoring shop. He claims to have an altruistic bent of mind and presses his presidentship of Pukhtaon Jargah-E-Hindi which looks after welfare of the Pathan community of India to support that claim. In short, Karim Lala says that he draws a straight furrow but the guardians of law seem to think otherwise.2. Karim Lala came to the adverse notice of the authorities under the National Security Act ('the Act') in 1984.3. The first detention order under the Act was passing on 4-7-1984 which, for some inexplicable reasons, was promptly revoked on 27-7-1984. Then followed the second order of detention on 19-4-1985. Karim Lala was ...
Engineering Employees Union Vs. Devidayal Rolling and Refineries P. Lt ...
Court: Mumbai
Decided on: Oct-14-1985
Reported in: 1986(2)BomCR246; (1986)88BOMLR61; [1986(52)FLR40]; 1986MhLJ331
R.A. Jahagirdar, J.1. This is a petition under Article 227 of the Constitution of India against an order dated 26th March, 1984 passed by the Labour Court at Thane in Complaint (ULP) No. 89 of 1981. The petition has been filed on 7th August, 1985. In paragraph 12 of the petition the petitioner, which is a Union of the employees employed in the respondent Company, has stated that the Union 'had to struggle hard to collect funds for challenging the judgement' of the Labour Court. It is also stated that it had to contact 141 workman scattered at different places and to consult them to decide whether the matter should be taken higher up in the interests of justice. According to the Union, this naturally require some time.2. What has been stated in paragraph 12 of the petition, in my opinion, is not sufficient explanation for the inordinate delay displayed in this case by the petitioner. The averments are too vague to be accepted.3. That apart, the petitioner has an alternative and equity e...
Dr. Mrs. Vijaya Manohar Arbat Vs. Kashirao Rajaram Sawai and Another
Court: Mumbai
Decided on: Oct-11-1985
Reported in: 1986(1)BomCR146; (1986)88BOMLR62; 1986MhLJ164
1. The short question raised in this Revision Application is : can a father, who is unable to maintain himself, claim maintenance under S. 125 of the Cr.P.C. from his married daughter ?2. Dr. Mrs. Vijaya Manohar Arbat is the daughter of respondent 1 Kashirao Rajaram Sawai. The petitioner is a practising Medical Practitioner at Kalyan. She is the daughter of Kashirao from his first wife. Her mother died in the year 1948. Thereafter respondent 1 remarried and is living with his wife. The respondent 1 - father filed an application under S. 125 of the Cr.P.C. claiming maintenance at the rate of Rs. 500/- per month from the petitioner, his married daughter. According to respondent 1, he is unable to maintain himself and, therefore, is entitled to claim maintenance from his daughter, who is a practising Medical Practitioner at Kalyan. It is an admitted position that the petitioner is the only daughter of respondent No. 1.3. The petitioner raised a preliminary objection to the very maintainab...
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