Mumbai Court March 1986 Judgments
Shri Bhanbai Nenshi Mahila Vs. Sixth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-31-1986
Reported in: (1986)18ITD115(Mum.)
1. The question raised in this appeal is whether the assessee is an educational institution for the sake of Section 10(22) of the Income-tax Act, 1961 ('the Act').2. The assessee is a trust. It is running a hostel for girls. It is deriving income by way of rent, interest, donations, some fees from students, subscriptions from members, etc. In the assessment for 1980-81 passed under Section 143(3) of the Act, the ITO held the trust to be eligible for the benefit under Section 11 of the Act. The taxable income was found to be nil. However, the ITO's order reads that the claim under Section 10(22) was not accepted by him as the trustees are not running a school. Aggrieved by the same, the assessee appealed. The AAC, by order dated 19-5-1983 concurred with the view taken by the ITO.The assessee is on further appeal to the Tribunal.3. The submissions of Shri J.I. Patel, on behalf of the assessee, were the following. He took us through the aims and objects of the trust to say that the asses...
Tag this Judgment!Raymond Woollen Mills Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-31-1986
Reported in: (1986)18ITD64(Mum.)
1. The assessee is a manufacturer of woollen material from mostly imported wool and exports them. Different grounds of appeal have been raised. These are considered seriatim.2. Disallowance under Section 40(c)/40A(5) of the Income-tax Act, 1961: The point relating to the treatment of contribution of a sum of Rs. 1,80,750 to the directors/employees Retirement Benefit Fund Trust as a perquisite is covered by the decision of the Tribunal for the assessment year 1973-74 in the assessee's own case in IT Appeal Nos.1270 and 1271 (Bom.) of 1980 and 576 and 3303 (Bom.) of 1981 against the assessee. The other grounds of appeal relating to reimbursement of medical expenses, disallowance of foreign travel expenses and disallowance of depreciation claimed on assets used for scientific purposes are not pressed.3. Closing stock valuation : The ITO found that the assessee was valuing the closing stock exclusive of customs and other fiscal levies.According to the ITO the customs duty on raw materials...
Tag this Judgment!India Coffee and Tea Distributing Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-31-1986
Reported in: (1986)18ITD120(Mum.)
1. This appeal by the assessee relates to the assessment year 1982-83 for which the relevant accounting year ended on 31-5-1981. The assessee had charged profit and loss account with an amount of Rs. 26,92,480 on account of excise duty. Deduction of this amount was allowed. An additional sum of Rs. 4,92,621 was shown as excise duty payable in the sundry creditor's account. This provision had been made on the following facts.2. On 16-7-1980, the assessee received an order from the Central Board of Excise and Customs, classifying Latex Foam Seats manufactured by the assessee as Motor Vehicle Seats and not as 'Latex Foam'. On account of this classification, excise duty was payable at 10 per cent. If the Latex Foam Seats had been classified as 'Latex Foam' excise duty would have been payable at 60 per cent. Thus, the above order of the Central Board of Excise and Customs was favourable to the assessee. Prior to that order dated 16-7-1980, the assessee had been paying excise duty at the ra...
Tag this Judgment!Jamnadas Madhavji and Co. and Another Vs. J.B. Panchal, Income-tax Off ...
Court: Mumbai
Decided on: Mar-31-1986
Reported in: 1986(2)BomCR63; (1986)88BOMLR620; (1986)58CTR(Bom)1; [1986]162ITR331(Bom)
S.C. Pratap, J.1. The short question for which, as I understand, there is no precedent of this court-arising for determination in this article 226 petition is :'Can, in the matter of an assessee's completed and concluded assessment, a summons under section 131(1) of the Income-tax Act (for short, 'the Act') be issued against him without there being in existence before the officer issuing the same a pending proceeding ?'2. Facts are but few and simple. The first petitioner is a partnership firm engaged in the business of general merchants, exporters and importers of agriculture and other products. The second petitioner is a partner of the first petitioner-firm. The first petitioner (hereafter 'the assessee') is assessed to income-tax, the financial/accounting year in that behalf being the Samvat year.3. The assessee submitted its income-tax returns for the assessment years 1972-73, 1973-74 and 1974-75. Of these, for the assessment years 1972-73 and 1973-74, assessment orders were passed...
Tag this Judgment!Rekhabai Vs. Dattatraya and anr.
Court: Mumbai
Decided on: Mar-31-1986
Reported in: 1986CriLJ1797
ORDERH.D. Patel, J.1. This application under Section 482 of Cr. P.C. is filed by the applicant Rekhabai who is legally wedded wife of non-applicant 1 Dattatraya Shamraoji Manglekar challenging the order dt. 4-9-1985 passed by the Judicial Magistrate, First Class, Arvi holding that the Court at Arvi has jurisdiction to try the complaint.2. The petitioner is prosecuted for an offence punishable under Section 500 of the I.P.C. In the complaint filed by the non-applicant husband, it was alleged that, his marriage with the applicant Rekhabai was solemnised at Amravati on 7-6-1983 and both of them resided at Arvi as husband and wife till 28-10-1984. The case of the non-applicant was that during the applicant's stay at Arvi, she wrote a letter to her mother at Amravati and made allegations to the effect that the non-applicant Dattatraya suffered from venereal disease and thereby rendered himself weak with the result that he could not satisfy the applicant and needed medical examination by the...
Tag this Judgment!Bombay Cricket Association Vs. B.R. Sonkar, 1st, Wealth-tax Officer an ...
Court: Mumbai
Decided on: Mar-28-1986
Reported in: (1986)58CTR(Bom)210; [1987]166ITR356(Bom)
Pendse, J.1. The petitioner is an association for promoting the game of cricket. The association was establish din the year 1930 and is registered with the Charity Commissioner under the Bombay Public Trusts Act, 1950. The petitioner is also registered under the Societies Registration Act. The membership of the petitioner association is open to clubs who take interest in the game of cricket. The Commissioner of Income-tax has issued a certificate under section 80G of the Income-tax Act. The government of India, Ministry of Finance, had also issued a certificate under section 10(23) of the Income-tax Act whereby the income of the petitioner is exempted.2. Respondent No. 1, 1st Wealth-tax Officer, Trust Circle, issued notices under section 17 of the Wealth-tax Act, 1957, to the petitioner for the assessment years 1973-74 to 1980-81 informing the petitioner that he proposed to assess its net wealth which had escaped assessment. The petitioner was called upon the file returns in respect of...
Tag this Judgment!income-tax Officer Vs. Foremost Dairies Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-27-1986
Reported in: (1986)18ITD157(Mum.)
1. This is a departmental appeal. The assessee-company carries on business of manufacturing dairy products. The ITO noticed that the assessee had credited the profit and loss account with a sum of Rs.2,24,379, which was in respect of the credit balance written back.In the statement of income filed by the assessee, this amount had been excluded. The ITO required the details of such write back and the reasons for its exclusion. These were not given. He then pointed out that the very fact that the assessee had credited the balances showed that there was a cessation of liability. He pointed out that the accounts were audited and the very fact that the auditors allowed such amount to be shown to the profit and loss account is a clear case of evidence for cessation of liability. He then made the addition under Section 41(1) of the Income-tax Act, 1961 ('the Act').2. The assessee appealed. The Commissioner (Appeals) held that in view of the Bombay High Court decisions in the cases of J.K. Ch...
Tag this Judgment!A.N. Shaikh and Others Vs. Suresh B. Jain
Court: Mumbai
Decided on: Mar-27-1986
Reported in: (1986)58CTR(Bom)204; [1987]165ITR86(Bom)
Desai, J.1. We find no substance in this appeal. The learned single judge has found that the officer has acted in a manner not warranted by the statutory provision, viz., section 245 of the Income-tax Act. Section 245, in our opinion, does not permit any construction other than the one taken by the lower court and, in our opinion, the concession made by Mr. Devadhar before the single judge was absolutely in accordance with the statutory provision. The intimation given in the assessment order for 1983-84 that the tax liability of the respondent (original petitioner) came to Rs. 7,47,732 and that the amount of refund for the previous assessment year 1982-83 is adjusted against the said liability does not amount to intimation in writing as contemplated by section 245. Section 245 clearly requires a previous intimation of the proposed action for adjustment and not a simultaneous intimation. That the Department can argue in this manner shows the length to which the Department can go in its ...
Tag this Judgment!Ratanlal Ramgopal Agarwal and ors. Vs. Kurban HussaIn Gulamali Lahri a ...
Court: Mumbai
Decided on: Mar-25-1986
Reported in: 1986(2)BomCR597; (1986)88BOMLR510
S.N. Khatri, J.1. The IInd Joint Civil Judge (Junior Division), Jalgaon, passed a decree in favour of the present petitioner (hereinafter, 'landlords') for eviction of the respondents (hereinafter, 'tenants') under section 13(1)(b) of the Bombay Rent Act (for short, 'the Act') on the ground that the latter had erected a permanent structure on the suit premises without the permission of the landlords in writing. A decree for Rs. 380/- for arrears of rent and mesne profit was also passed. In appeal preferred by the tenants, the District Court reversed the trial Court's decree and dismissed the suit. Now the landlords have come up to this Court under Article 227 of the Constitution challenging the District Court decree.2. The material facts that are no longer in dispute before me are these : There are in all 4 shops abutting a public road in Jalgaon town. There is common godown adjoining all these four shops in the South. Originally the tenants were holding the western two shops and the e...
Tag this Judgment!Baburao R. Maskar Vs. Kisansingh Durgasingh and anr.
Court: Mumbai
Decided on: Mar-25-1986
Reported in: 1986(2)BomCR482; 1986MhLJ391
A.D. Tated, J.1. This criminal revision application is directed against the order dated 29th November, 1982 passed by the Additional Sessions Judge, Greater Bombay, in Criminal Appeal No. 75 of 1979 ordering the appeal memo to be returned to the petitioner for presentation to the proper Court.2. One juvenile boy, son of the respondent No. 1 Kisansingh, was charged with the offence under section 384 read with section 114 I.P.C. for having extorted the amount of Rs. 1,02,000/- belonging to the petitioner complainant Baburao R. Maskar by giving threats to the complainant's son Suresh (P.W. 2). During investigation a cash amount of Rs. 42,000/- in 42 currency notes of Rs. 1,000/- each, which is marked as Exhibit 'B', and the amount of Rs. 341/-, which is marked as Exhibit 'G', and the property alleged to have been purchased with the extorted amount, which is marked as Exhibit 'F' (Collectively), was recovered from the house of the respondent No. 1. The learned Metropolitan Magistrate presi...
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