Mumbai Court January 1987 Judgments
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Second Wealth-tax Officer Vs. Smt. Radha R. Joshi
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-21-1987
Reported in: (1987)21ITD110(Mum.)
1. These three appeals were heard together with the consent of the parties.2. We are concerned with two assessees. They are Radha R. Joshi and Shri R.M. Joshi. The appeals relating to Smt. Radha R. Joshi pertains to two assessment years 1978-79 and 1979-80, while the appeal relating to Shri R.M. Joshi pertains to the assessment year 1980-81.3. The two assessees on the relevant valuation dates were partners in the firm of M.B. Gharpurey Engineers & Contractors. This firm was carrying on business of building contractors. Each assessee pleaded that the said business came in the category of 'industrial undertaking' within the meaning of Explanation below Clause (xxxi) of Section 5(1) of the Wealth-tax Act, 1957 and as such exemption contemplated in Section 5(1)(xxxii) should be granted. This plea was not accepted by the WTO but was accepted by the AAC in the appeals filed by the assessee. The department has now come in appeals before us and the common ground raised is that the learned...
Sharad S/O Anant Joshi Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Jan-21-1987
Reported in: 1987(2)BomCR651
M.M. Qazi, J.1. The petitioner has been detained vide order dated 9th December, 1986 passed by the District Magistrate. Wardha in exercise of his powers under sub section 2 of section 3 of the National Security Act, 1980 with a view to preventing the petitioner from acting in any manner prejudicial to the maintenance of public order. There were several challenge that have been raised by the petitioner in support of his contention that the impugned order is liable to be quashed. One of the contentions strongly pressed before us was that the detaining authority was not aware of the order passed by this Court in W.P. No. 75/86 and 76/86 decided on 8-2-1986. These two writ petitions were filed by the petitioners and others challenging their arrest on 6-12-1986 at Wardha under section 107 of the Code of Criminal Procedure. The two petitions were allowed on 8-12-86 and the petitioner and others were directed to be released forthwith. It is important to note here that the petitioner had given...
Sri Madhusudan I. Dalal Vs. Seventh Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-20-1987
Reported in: (1987)21ITD223(Mum.)
1. There is before us an appeal by the assessee raising an interesting question of law.2. The assessment year is 1980-81 and the related valuation date is 31-3-1980. The assessee was a coparcener of the bigger HUF Ishwarlal Dalal. At a partition in the family, assets of the value of Rs. 3,93,547 had been allotted to the share of the assessee (Madhusudan I.Dalal) who was at that time, unmarried. The partition had been accepted by the department under Section 171(3) of the Income-tax Act, 1961. The assessee got married on 12-11-1979. The assessee was showing this asset (wealth of Rs. 3,93,547) in his individual return before the assessment year 1980-81. Since he was married as on the relevant valuation date (31-3-1980), he excluded this asset in his individual assessment for 1980-81. He had maintained the books of account of the HUF from 7-11-1979 and the accounting period of this smaller HUF ended on 7-11-1980. This asset was shown in the HUF return for 1981-82.3. It was claimed before...
Kochu Krishnan Shashidharan Vs. State of Maharashtra and Others
Court: Mumbai
Decided on: Jan-20-1987
Reported in: 1989(20)ECC75
Kurdukar, J.1. The petitioner is himself a detenu who has filed this criminal writ petition for a writ of Habeas Corpus under Art. 226 of the Constitution of India challenging the validity of the declaration made under S. 9(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - hereinafter referred to as 'the Act'.2. As disclosed in the grounds of detention, in the morning of 4th November 1984 the detenu along with his associates was involved in smuggling into India the contraband gold. It was found in the highlift van bearing Registration No. NMK 3733 of Ambassador flight kitchen. It was hidden in one toilet module. The detenu and two other associates who were sitting in the van were interrogated. The detenu in his statement recorded under S. 108 of the Customs Act confirmed that it was a joint operation under the instructions of one Vijay an ex-employee of Plaza Flight Kitchen. After completing the investigation, the sponsoring authority placed ...
Commissioner of Income Tax Vs. Haji Gaffar Haji Dada Chini
Court: Mumbai
Decided on: Jan-20-1987
Reported in: (1987)33CTR(Bom)130; [1988]169ITR33(Bom)
Mohta, J.1. The following question is referred under section 256 of the Income-tax Act, 1961, at the instance of the Revenue :'Whether, on the facts and in the circumstances of the case, the assessee's letter dated July 16, 1971, amounted to admission of concealment of income of Rs. 60,00 ?'2. Basic factual background is this. After completing the assessment, it came to light that in the account books some money was introduced. On explanation being sought, the assessee wrote a letter dated July 16, 1971, offering credits in respect of hundi loans for taxation, stating :'I offer this (Rs. 60,000) for taxation. The penalty may be decided on merits.'3. The reassessment was completed on December 8, 1971. The Income-tax Officer stated in the assessment order that he was satisfied that it was a fit case for initiation of penalty proceedings under section 271(1)(c) and accordingly he issued a notice. The matter was referred to the Inspecting Assistant Commissioner. The explanation dated Septe...
R.B. Shreeram Religious and Charitable Trust Vs. Commissioner of Incom ...
Court: Mumbai
Decided on: Jan-20-1987
Reported in: (1988)73CTR(Bom)145; [1988]172ITR373(Bom)
V.A. Mohta, J.1. At the instance of the assessee, the following five questions have been referred under section 256 of the Income-tax Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case, and having regard to the relevant provisions of the Income-tax Act, the voluntary contributions aggregating to Rs. 55,000 received by the assessee towards its corpus was income liable to be taxed under the Income-tax Act 1961 ? (2) Whether, on the facts and in the circumstances of the case, and having regard to the relevant provisions of the Income-tax Act, voluntary contributions aggregating to Rs. 4,00,000 received by the assessee towards its corpus was income liable to be taxed under the Income-tax Act, 1961 ? (3) Whether, on the facts and in the circumstances of the case, voluntary contributions aggregating to Rs. 55,000 and Rs. 4,00,000 were exempt under section 12(1) of the Income-tax Act, 1961 ? (4) Whether, on the facts and in the circumstances of the case, the Tribunal m...
Rameshchandra and Company Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-20-1987
Reported in: [1987]168ITR375(Bom)
S.P. Bharucha, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961, made a the instance of the assessee. The question referred reads thus :'Whether, on the facts and in the circumstances of the case, the Appellate Assistant Commissioner had jurisdiction to consider the ground of appeal against the addition of Rs. 18,052 relating to alleged suppressed sales of sarki ?'2. The assessment year concerned is the assessment year 1970-71. The assessee derived income by trading in oilseeds and other items. It declared in its return, income based on profits shown in its profit and loss account. It kept in its books of account separate trading accounts with quantitative details in respect of its business in different commodities. In the course of the assessment proceedings, the Income-tax Officer came across a discrepancy in the 'sarki' account. He found that the assessee had purchased 477 bags of this commodity but its sales and closing stock amounted only to 117 bags. The ...
Mahendrakumar and Bros and ors. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-19-1987
Reported in: (1987)(12)LC895Tri(Mum.)bai
1.All these four appeals arise out of and are directed against Order-in-original bearing No. 53/Collr/ 85 dated 25-10-85 passed by the Collector of Customs (Prev), Gujarat, Ahmedabad.2. As these appeals arise from a common order and though they involve different legal issues, the facts are identical and therefore they are clubbed together and hence this common order.3. The facts necessary for the disposal of these appeals are few and simple and they are also undisputed.4. The appellant, Smt. Aminabai Hasam Paleja was the owner of the vessel 'Umed Pasa' bearing registration No. MNV-120. One Shri Dawood Mohad. at the relevant time, was the tindal of the vessel. The vessel was intercepted by the Customs during its voyage from Dubai. At the time of inspection, the vessel was carrying a consignment of wet dates.The rummaging of the vessel was done at Mandvi. 1258 wrist watches, 294 watch straps totally valued at Rs. 2,79,260/- were recovered from a specially built secret cavity. On further...
United India Insurance Co. Ltd. Vs. Antonetta D' Souza and others
Court: Mumbai
Decided on: Jan-19-1987
Reported in: [1987]62CompCas393(Bom); 1987MhLJ602
Dr. Couto, J.1. These appeals are directed against the awards made by the Motor Accidents Claims Tribunal, Margao, in four petitions for compensation filed under section 110A of the Motor Vehicles Act, 1939. The said four petitions were filed as a result of an accident which caused the death of three people and injured a fourth. The vehicle involved in the accident is the same and the victims of the accident were passengers travelling in the said vehicle. For this reason and since the issues raised in all the appeals are the same, this common judgment.2. An accident took place on December 20, 1980, at Vazem, Shiroda, Goa, involving bus No. GDDT-2129, belonging to the respondent, Teotonio Perira, and which was being driven at the relevant time by the respondent, Patirc D'souza. The vehicle went off the road while negotiating a turn and was balancing on the edge of the road. Some passengers tried to come out of the bus and then, the vehicle turned turtle and went down some ten meters awa...
Rajnikant Maganghai Patel Vs. Asstt. Collector of Customs, Bombay
Court: Mumbai
Decided on: Jan-19-1987
Reported in: 1987(2)BomCR100; 1987(14)ECC36; 1988(38)ELT271(Bom)
1. While an International Flight enroute to Hongkong was awaiting its departure and the passengers were in hectic action undergoing formalities before boarding the plane at Sahar International Airport, Bombay, on March 19, 1985, a scene in contrast was witnessed at the Air India counter meant for checking of baggages for Flight No. A-1-316. A person was just viewing the said scene enacted at the counter for some time, but as the events progressed, he became more watchful and ultimately suspecting some illegal activities he went into action, rushed to the spot and nabbed two persons with the tracing of yet another person who by then had gone to the Domestic Terminal to catch a Flight to Ahmedabad. The said person was an officer of the Air Intelligence Unit of the Customs Intelligence posted only duty at Sahar International Passenger Terminal. The said two persons apprehended at the counter are original accused Nos. 2 and 3 while the third one traced at the Domestic Terminal is the origi...
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