Mumbai Court September 1989 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The Charity Commissioner, Maharashtra State, Bombay Vs. Smt. Shantidev ...
Court: Mumbai
Decided on: Sep-15-1989
Reported in: AIR1990Bom189; (1990)92BOMLR102
ORDERTipnis, J.1. This is an appeal by the Charity Commissioner, Maharashtra State, Bombay, against the judgment and order dated 17th Feb., 1989 passed by the learned Judge. City Civil Court, Bombay, in a suit filed by the present respondents as plaintiffs under S. 50 of the Bombay Public Trusts Act, 1950 (hereinafter referred to as the 'Act').2. The respondents as plaintiffs filed the aforesaid Short Cause Suit No: 7436 of 1988 in the Bombay City Civil Court. The respondents averred that they are the trustees of Smt. Shantidevi Lalchand Chhaganlal Foundation Trust which came into existence under a deed of trust dated 28th April, 1979, The said trust is registered with the Charily Commissioner, Bombay, as a public trust. Subsequently, the trust acquired a landed property at Malbar Hill with regard to which a change report was filed with the Charity Commissioner and the same was accepted by him. Thereafter, the trust acquired another property at Chimpoli village, Borivli. A change repor...
Prakash Sitaram Shelar Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Sep-15-1989
Reported in: 1991CriLJ1251
Jahagirdar, J.1. These five petitions involve common questions of law and similar questions of fact and are being disposed of by this single judgment. The petitioner in each one of these petitions was served with a notice under section 59 of the Bombay Police Act, informing him that it was proposed to extern him from Thane and Bombay Districts for a period of two years on the grounds mentioned in the said notice. In the first place, each one of the petitioners was informed that he was indulging in criminal actions within the jurisdiction of the Wagle Estate Police Station by forming a gang of unsocial elements. He was also told that he was indulging in beating without any reason the poor leper patients in the area. Each petitioner was also told that he was, along with others, causing loss to the properties of the people. After narrating the said facts, it was stated that people are unwilling the come forward to give evidence against him, being afraid of danger to their lives and proper...
Commissioner of Income-tax Vs. CamlIn Pvt. Ltd.
Court: Mumbai
Decided on: Sep-15-1989
Reported in: [1989]180ITR638(Bom)
T.D. Sugla J.1. The only one question referred to this court at the instance of the Department is :'Whether, on the facts and in the circumstances of the case, the tribunal was right in law in upholding the decision of the Appellate Assistant Commissioner of Income-tax that provision for gratuity amounting to Rs. 43,584 was a real liability to be allowed as a deduction under section 37(1) of the Income-tax Act, 1961 ?'2. The assessee is a company and the proceedings relate to the assessment year 1972-73. The assessee claimed a sum of Rs. 43,584 representing provision for gratuity as deduction. Thy claim was disallowed by the Income-tax Officer on two grounds, namely, (i) the gratuity liability pertaining to the year under reference was only Rs. 4,730 and the balance of Rs. 38,854 represented the assessee's liability for earlier period; and (ii) the amount of Rs. 4,730 could also not be allowed as deduction in view of the provisions of section 36(1)(v) of the Income-tax Act. The Appella...
Murlidhar Bhagwandas and Co. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-15-1989
Reported in: (1989)80CTR(Bom)137; [1990]181ITR319(Bom)
T.D. Sugla, J.1. The two questions revised in this reference at the instance of the assessee are :'(1) Whether, on the facts and circumstances of the case, the Income-tax Officer was justified, for the reasons recorded, in reopening the assessment under section 148 ? (2) Whether, on the facts and circumstances of the case, on reassessment, the Tribunal erred in law in adding the sum of Rs. 25,000 as different in the peak hundis and Rs. 10,584 for interest paid to 16 bankers whose names and addresses were furnished at the time of the original assessment ?'2. The assessee is a registered firm. The assessment year involved is 1955-56 for which the previous year ended on October 26, 1954. The return of income was filed on August 23, 1955. During the original assessment proceedings, the assessee had filed certain statements including the addresses of 16 hundi bankers to whom interest over Rs. 400 had been paid during that year. certain other information, though called for, was not furnished...
Anant S/O. Narayan Naik Vs. State of Maharashtra
Court: Mumbai
Decided on: Sep-15-1989
Reported in: 1990(3)BomCR274; (1989)91BOMLR951
V.A. Mohta, J.1. Section 44-B of the Maharashtra Agricultural Lands (Ceiling on Holding) Act, 1961 (the Ceiling Act) prohibits appearance of a legal practitioner on behalf of any party to proceedings under the said Act before various authorities specified therein. The only point raised in this Letters Patent Appeal is whether that section is (i) void for want of legislative competence and (ii) unenforceable being repugnant to section 30 of the Advocates Act, 1961 and section 14(1)(b) of the Indian Bar Councils Act, 1976.2. In our view, the point has to be answered in the negative. Here are our reasons:In the first place, the validity of the Ceiling Act has been upheld by the Supreme Court in the cases of Dattatraya Govind Mahajan v. The State of Maharashtra : [1977]2SCR790 and Waman Rao v. Union of India : AIR1981SC271 . Initially, a Division Bench of this Court had upheld the validity of the said Act including section 44-B in the case of Vithalrao v. The State of Maharashtra : AIR1977...
Mohanlal Hargovinddas Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-14-1989
Reported in: (1989)31ITD97(Mum.)
1. These two appeals by the assessee are taken together and disposed of by a common order.2. The assessee is a registered firm which derives income from manufacture and sale of bidis. The business was carried on by Smt.Ujjambai, wife of Shri Hargovind, and Smt. Jadaobai, wife of Shri Mohanlal, under the firm name of Messrs Mohanlal Hargovinddas. Smt.Jadaobai died on 12-4-1961 leaving behind an adopted son, Shri Parmanand Patel. Smt. Jadaobai also left a will executed by her which was registered on 22nd October, 1953. According to the will, all movable and immovable properties were given to Smt. Ujjambai. However, the properties, movable and immovable, given before her death, became the sole properties of the recipient. Shri Parmanand Patel joined the partnership with Smt. Ujjambai under the partnership deed dated 21-6-1961 and was entitled to 50% profit. Thereafter Shri Sravankumar, son of Shri Parmanand Patel, joined the partnership and a fresh partnership deed was drawn on 19-9-1963...
Bralco Metal Industries Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-14-1989
Reported in: [1990]181ITR436(Bom)
T.D. Sugla, J.1. The questions raised in this references at the instance of the assessee are :'(1) Whether the Tribunal erred in law in holding that mens rea is not an essential ingredient for imposition of penalty under section 271(1)(a) of the Income-tax Act, 1961 ? (2) Whether the Tribunal erred in law in holding that the levy of interest under section 139 has nothing to do with the levy of penalty under section 271(1)(a) of the Income-tax Act, 1961 ? (3) Whether the Tribunal ought to have held that the expression for every month during which the default continued referred to a completed calendar month and not to a period of thirty days ?'2. The assessee is a company. The proceedings relate to the assessment year 1970-71. Its previous year ended on June 30, 1969. The return for the year was due to be filed on or before June 30, 1970. By an application dated June 29, 1970, the assessee applied for extension of time for filing the return up to September 30, 1970, for further extension...
Shivaji Bahurao Khilari and ors. Vs. Municipal Corporation of Greater ...
Court: Mumbai
Decided on: Sep-14-1989
Reported in: 1989(3)BomCR674; (1989)91BOMLR355
V.S. Kotwal, J.1. Since this bunch of matters contain the sphere of controversy on identical pattern, all the four petitions can be conveniently disposed of by this common judgment which is acceptable to both the sides.2. All the petitions raise a common question about the construction of the provisions of section 407 of the Bombay Municipal corporation Act (the Act) in the context of the factual structure as to whether the Commissioner of the Corporation or for that matter even the Standing Committee is entitled to revise the stallage charges in respect of the various stalls which have been taken in public auction by these petitioners long back in the year 1969. The facts are very few and would fall in a further narrower field. In Writ Petition No. 1020 of 1983, the petitioners claim to be the highest bidders in the public auction that was held sometime in the year 1970 qua the stalls located in Dr. D.H. Kharude Market at Prabhadevi area in this metropolis and since they have been occ...
Eagle Spring Industries Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-13-1989
Reported in: (1989)(25)LC423Tri(Mum.)bai
1. Shri Willington Christian, the learned advocates for the applicants has urged that the issue involved herein is in a very short compass. He had made an application for availing of MODVAT credit for the correctly described inputs, namely 'leaves for spring' (steel flat). Since he was not sure about the correct classification of the inputs, therefore, on his own understanding he had given the classification under Chapter 73.However, from some of his suppliers he had been receiving the aforesaid inputs classified under Chapter 72, both at the same rate of duty. The department has demanded duty on the ground that the correct classification of inputs has not been made by the applicant. He has also pointed out that the duty demanded is partly beyond the time of six months inasmuch as the show cause notice was issued on 16-11-1987 for the period from 29-7-1986 to 2-7-1987. He has not pleaded anything on the financial aspect. On the basis of strong prima facie case he urges that unconditio...
Century Textiles and Industries Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-13-1989
Reported in: (1990)32ITD454(Mum.)
1. The assessment years involved in these appeals, which have been filed by the assessee, are 1983-84 and 1984-85. The impugned order is that of the learned Commissioner of Income-tax, Central I, Bombay, which is common one for both the assessment years under appeal and has been made under Section 263 of the Income-tax Act, 1961. The feedback of the fact is to the following effect :- On a perusal of the assessment records of the above-named assessee it was noticed that the assessment orders passed by the I.T.O. for A.Yrs. 1983-84 and 1984-85 on 14.3.1986 and 30.3.1987 respectively were erroneous in so far as they were prejudicial to the interests of revenue for the following reasons :- It was seen that the I.T.O. had computed the profits of the Maihar Cement Unit (MCU) at Rs. 3,04,26,996 (A.Yr. 1983-84)/Rs. 3,06,40,129 (A.Yr. 1984-85). The I.T.O. had determined the amount deductible Under Section 80J at figures higher than those mentioned above and had allowed deduction (Under Section...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »