Mumbai Court May 1990 Judgments
Union of India (Uoi) and Acc Vs. Everest Kanto Cylinders Ltd. and anr.
Court: Mumbai
Decided on: May-07-1990
Reported in: 1992(41)LC661(Bombay)
S.K. Desai, J.1. The memo of appeal which is filed by the Union of India and the Asstt. Collector of Customs makes a very sorry reading. In ground (a) of the memo of appeal it was stated as follows (5th line),.i.e. the Respondents herein, in such blank terms.We fail to understand what the word 'blank' denotes. Probably the draftsman may have contemplated the word 'blanket' for the word 'blank'.Since we have dealt with the blank in ground (a), we find the first sentence (the only sentence) constituting ground (g) making no sense. This is because in the 8th line we find a blank over which a line is put which converts a ground which would make sense if a date had been put there into one which makes no sense. We fail to understand how the 3rd Asstt. Master has passed the said memo of appeal; perhaps she was pressurised by the fact that the Union of India was the appellant.2. We now come to ground (e). The first part of ground (e) as it stands reads as under:That the learned Judge failed to...
Tag this Judgment!Ninth Income-tax Officer Vs. V.R. Bendre and Co.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-04-1990
Reported in: (1990)34ITD480(Mum.)
1. This is an appeal by the revenue against an order of the CIT (A) -1, Bombay, pertaining to the Assessment year 1974-75.2. The grievance of the Revenue is that the CIT (A) erred in cancelling the penalty of Rs. 98,860 levied by the ITO under Section 271(1)(c) of the Income-tax Act, 1961.3. The business of the assessee is to represent the agriculturists before the defence authorities or authorised officers with regard to the acquisition of their land and if necessary to represent the case before the Court of Law. For the services rendered, he used to charge a commission of 10% of the compensation payable to the land owners. The case of the assessee was that in order to get clients, he has engaged persons to whom he has in turn paid commission to the extent of 50% of the commission received by him from the clients brought in by such persons. The assessment of the assessee for Assessment Year 1974-75 was completed by the ITO, wherein the assessee was allowed a deduction in respect of c...
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