Mumbai Court August 1990 Judgments
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Commissioner of Income-tax Vs. National Rayon Commercial Co. Ltd.
Court: Mumbai
Decided on: Aug-01-1990
Reported in: [1992]193ITR743(Bom)
1. This is an application under section 256(2) of the Income-tax Act, 1961, asking us to issue a direction to the Income-tax Appellate Tribunal to refer to us certain questions which are set out in the application. Rule, however, has been issued only in respect of question No. 1 in R. A. No. 2611/( Bom) of 1984. This question is as follows :'Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that tyre-cord manufactured by the assessee was an 'automobile ancillary' and whether the assessee is entitled to higher rate of development rebate under section 33(1)(b)(B)(i) ?'2. The present question relates to the assessment year 1976-77. For the earlier assessment years 1973-74, 1974-75 and 1975-76, a similar question was sought to be raised by the Department in respect of the same assessee in Income-tax Application No. 86 of 1983 CIT v. National Rayon Corporation Ltd. [1992] 193 ITR 744. A Division Bench of this court to which one of us ...
Palanpur Traders Ltd. and Another Vs. Union of India and Others
Court: Mumbai
Decided on: Aug-01-1990
Reported in: (1991)92CTR(Bom)125; [1991]187ITR132(Bom)
T.D. Sugla, J.1. Messrs. System Communications had purchased a flat bearing No. 131 on the 13th floor in Maker Tower B, Cuffe Parade, Bombay, on November 6, 1983. The said concern had loan and or overdraft transactions with the Bank of Madurai. The bank field Suit No. 2626 of 1983 in this court against the said concern. On a notice of motion at the instance of the bank, a receiver was appointed to take possession of the flat. On August 29, 1986, there was a compromise between the Bank of Madurai and the said concern. Consent terms were field on August 29, 1986, in terms of which the said concern was to pay Rs. 60,00,000 to the Bank of Madurai with liberty to dispose of the suit flat.3. On September 12, 1986, the said concern applied to Maker Tower A and B Flat Owners Association for the transfer of the flat in favour of Messrs. Palanpur Traders Ltd., the petitioners herein. A photocopy of this court's order giving permission to it to sell the aforesaid flat was attached thereto. On Sep...
National Education and Information Films Ltd. Vs. Union of India
Court: Mumbai
Decided on: Aug-01-1990
Reported in: 1993LC237(Bombay); 1991(51)ELT216(Bom)
Rule, returnable forthwith.Shri Shah waives service on behalf of the respondent.Heard counsel.1. By this petition filed under Article 226 of the Constitution of India, legality of order dated January 22, 1990 passed by Customs, Excise and Gold (Control) Appellate Tribunal is under challenge. It is not necessary to set out the facts in detail as the issue lies in a very narrow compass.2. The petitioners had applied for refund of countervailing duty paid on Parcel No. B-18354 and 55/82. The parcel contained children's film and the refund was sought on the basis of Censors certificate produced. The Assistant Collector of Customs, Postal Appraising Section, Bombay rejected the application for refund by order dated October 26, 1985 on the ground that exemption from payment of countervailing duty is not available under the notification relied upon the petitioners. The petitioners preferred appeal before the Collector of Customs (Appeals), Bombay, and the appeal was dismissed by order dated O...
Abdulla A. Latifshah Vs. Bombay Port Trust and ors.
Court: Mumbai
Decided on: Aug-01-1990
Reported in: 1991(1)BomCR691; (1992)ILLJ226Bom
1. The petitioner joined the services of the first respondent-Bombay Port Trust on July 10, 1968 as a tally clerk. The second respondent is the Chairman and the third respondent is the Docks Manager of the Bombay Port Trust. In the year 1975, the petitioner was promoted to the post of Senior Clerk. He was suspended from duty on November 3, 1980 on the ground that he was involved in a criminal case which was pending against him. The alleged incident of theft of ball bearings valued in a criminal case which was pending against him. The alleged incident of theft of ball bearings valued Rs. 1,800/- had taken place on October 31, 1980. However he was acquitted by the learned Metropolitan Magistrate, 16th Court, Ballard Estate, Bombay by his judgment and order dated April 30, 1981 of the charge of theft punishable under Section 380 of the Indian Penal Code. There after, he was allowed too rejoin the service on May 7, 1981. Then a charge sheet was issued to him on August 11, 1982 on the alleg...
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