Mumbai Court March 1991 Judgments
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Commissioner of Income-tax Vs. Agricultural Finance Corporation Ltd.
Court: Mumbai
Decided on: Mar-26-1991
Reported in: [1992]193ITR156(Bom)
T.D. Sugla, J.1. In this departmental reference relating to the assessee's assessment for the assessment year 1972-73, the Income-tax Appellate Tribunal has referred to this court the following question of law under section 256(1) of the Income-tax Act, 1961, for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner was competent in entertaining an appeal regarding the grant of interest under section 214 of the Income-tax Act, 1961 ?' 2. For the assessment year 1972-73, the Income-tax Officer treated the assessee-company as one in which the public were not substantially interested. He had done so for the assessment years 1969-70 and 1971-72 also. In doing so, he had relied on various clauses of the articles of association which provided for restricting the right of shareholders to transfer the shares. The appellate Assistant Commissioner accepted the assessee's claim and the Tribunal confirmed ...
Commissioner of Income-tax Vs. S.H. Kelkar and Co. Pvt. Ltd.
Court: Mumbai
Decided on: Mar-26-1991
Reported in: (1991)96CTR(Bom)18; [1991]191ITR612(Bom)
T.D Sugla, J.1. In this departmental reference relating to the assessee's assessment for the assessment year 1973-74, the Income-tax Appellate Tribunal has referred to this court the following question of law under section 256(1) of the Income-tax Act, 1961, for opinion : 'Whether, on the facts and in the circumstances of the case, the assessee, for the accounting period relevant to the assessment year 1973-74, was entitled to depreciation allowance when the plant, machinery and building were utilised for research laboratory on which relief was duly allowed to it in earlier years under section 35 of the Income-tax Act, 1961 ?' 2. Fairly admitting that our court, in the case of CIT v. Hico Products Pvt. Ltd. : [1991]187ITR517(Bom) , has held that the amendment of section 35(2)(iv) to the extent that it is retrospective is invalid in law, Shri Jetley, learned counsel for the Revenue, invited our attention to the Supreme Court decision in the case of CIT v. Indian Telephone Industries Ltd...
Saumyendra Nath Mookerjea Vs. Anz Grindlays Bank, Bombay
Court: Mumbai
Decided on: Mar-26-1991
Reported in: (1991)93BOMLR502; [1992(65)FLR896]; (1992)IILLJ512Bom
Pendse, J.1. The appellant was serving as an Officer in the United Commercial Bank Limited for about 6 years between 1963 and 1969 and held various senior positions, including Branch Manager of various Branches. The respondent is a foreign Bank, having its registered Office at London and various Branches in India. The respondent Bank is wholly owned subsidiary of Australia and New Zealand Banking Group Limited. The appellant, in response to the advertisement issued by the respondent Bank, applied for the post of Statistician in the year 1969 and was recruited for Management Information System Division. The post of Bank's Statistician was a newly created one and was classified as a 'Special Staff' category job. The appellant joined the service with effect from June 2, 1969. The appellant held various senior positions in the Bank at various levels and claims to have worked to the satisfaction of his superiors. From April 1986, the appellant was awarded Salary Administration Grade 'F' wit...
Bharat Petroleum Corporation Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-25-1991
Reported in: (1995)(76)ELT140Tri(Mum.)bai
1. This is an appeal directed against the order of the Collector (Appeals) bearing No. GSM-691/89-RIC, dated 28-3-1989, 2. The brief facts for purpose of disposal of the appeal are that the appellants sent 6 tank wagons of duty paid oil from Gandhidham to Jaipur and was decanted at Jaipur in Bonded Tanks and cleared on payment of duty again. They sought for the refund of duty paid initially at Gandhidham on the ground that the same goods have suffered duty twice. The Assistant Collector rejected the claim only on the ground that they have to seek for the remedy at Jaipur. The appeal filed against this order before the Collector (Appeals) also did not meet with success.3. Shri Gurubuxani, for the appellants; pleaded that the claim is filed within time. The goods were cleared on payment of duty on 29-5-1987 and the application for refund was filed on 28-8-1987, within the limitation period: They could also establish that the same quantity has suffered duty again at Jaipur with documenta...
Dattu Santuppa Patil Vs. Nagoji Kallappa Patil and Others
Court: Mumbai
Decided on: Mar-25-1991
Reported in: 1991(3)BomCR607; 1991CriLJ1975
1. This is an appeal by the heir of the original complainant and is directed against an order of acquittal passed by the Additional Sessions Judge, Kolhapur in Criminal Appeal No. 143 of 1982. The present appellant was the complainant in Criminal Case No. 11 of 1980 which was for a charge against the present respondents Nos. 1 to 10 for offences under sections 379, 447 read with S. 34, I.P.C. The learned trial Magistrate convicted the accused and sentenced them to suffer simple imprisonment for one day till the rising of the court and to pay a fine of Rs. 25/- each in default simple imprisonment for seven days. Against this conviction, the accused filed Criminal Appeal No. 143 of 1982 which came to be allowed by the learned Additional Sessions Judge on 16th July, 1983. As a result, the conviction of the present respondents Nos. 1 to 10 was set aside. 2. The principal ground on which the present appeal has been preferred by the original complainant who is the appellant (now represented ...
Commissioner of Wealth-tax Vs. Executors of Late D.T. Udeshi
Court: Mumbai
Decided on: Mar-25-1991
Reported in: (1992)101CTR(Bom)290; [1991]189ITR319(Bom)
T.D. Sugla J.1. Shri Shivram, learned counsel for the respondent assessee, has been heard. He has pointed out that the tax effect, if the Department succeeds, is going to be of Rs. 37,381 for as many as six assessment years, i.e., from the assessment year 1973-74 to the assessment year 1978-79. The tax effect in no year exceeds Rs. 8,500. Referring then to Instruction No. 1573 issued by the Central Board of Direct Taxes, vide Circular F. No. 279/26/83-ITJ dated July 12, 1984, and Instruction No. 1764 issued by the Central Board of Direct Taxes, vide Circular F. No. 319/11/87-WT dated July 14, 1987, he submitted that, in a case where the tax effect is less than Rs. 30,000, the Board has taken a policy decision not to raise questions of law with a view to reduce litigations before High Courts and the Supreme Court. He has also referred to another instruction being Instruction No. 1569 dated July 3, 1984, issued by the Board which was noted in a Tribunal's decision dated November 26, 1986...
Amina Akbar Ansari Vs. State of Maharashtra and Others
Court: Mumbai
Decided on: Mar-22-1991
Reported in: 1991(3)BomCR641; 1992CriLJ1599
H.H. Kantharia, J. 1. The petitioner here is the mother of one Mohamed Akbar Ansari (hereinafter referred to as 'the detenu'). The petitioner-mother challenges the order dated October 4, 1990 passed by the Secretary (Preventive Detention) to the Government of Maharashtra, Home Department and detaining authority (hereinafter referred to as 'the first respondent') by which the detenu was detained under sub-section (1) of S. 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 with a view to preventing him from smuggling goods. 2. The relevant facts on which the detention order was based are that on April 22, 1990 the customs officers of Air Intelligence Unit intercepted the detenu inside the arrival hall of Sahar Airport when he had earlier arrived from Dubai by Air India flight No. AI 710 and had been cleared through walk-through channel and was moving towards the exit gate. The detenu had one grey black colour 'Ocean' zipper suit case, one maroon c...
Commissioner of Income-tax Vs. Belapur Sugar and Allied Industries Ltd ...
Court: Mumbai
Decided on: Mar-22-1991
Reported in: [1991]192ITR543(Bom)
T.D. Sugla, J.1. In this departmental reference relating to the assessee's assessment year 1970-71, the Income-tax Appellate Tribunal has referred to this court only one question of law under section 256(1) of the Income-tax Act, 1961. That question is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the profit of the business of Belapur Company Ltd., for the entire period from October 1, 1968, to September 30, 1969, accrued on September 30, 1969 and was, accordingly, assessable in its entirety in the hands of the assessee-company ?' 2. The relevant facts in brief are that there was a company known as 'Belapur Company Limited'. There was another company by the name 'Gangapur Sugar Mills Limited'. By an order of our court dated July 10, 1970, Belapur Company Limited was amalgamated with Gangapur Sugar Mills Limited with effect from June 1, 1969. However, the order of amalgamation was not produced before the departmental authorities or...
Commissioner of Income-tax Vs. Cynamid India Limited
Court: Mumbai
Decided on: Mar-22-1991
Reported in: [1991]192ITR499(Bom)
T.D. Sugla, J.1. In this department reference relating to the assessee's surtax assessment for the assessment year 1970-71, the Tribunal has referred to this court the following two questions of law under section 256(1) of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 6,96,000 being retiring gratuity merged in the general reserve should not be deducted for computing the capital base for the assessment year 1970-71 under the Companies (Profits) Surtax Act, 1964 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, could not be invoked while computing the capital base for the assessment year 1970-71, in respect of deduction given under section 80-I of the Income-tax Act, 1961 ?' 2. Learned ...
Mohan Sharad Kharkar Vs. Mukund Martand Chitnis and anr.
Court: Mumbai
Decided on: Mar-22-1991
Reported in: 1991(3)BomCR253; 1991(1)MhLj1153
D.J. Moharir, J.1. This is a private complainant's appeal taking exception to the acquittal of the respondent No. 1 accused upon a charge of defamation under section 519 of the Indian Penal Code.2. The complainant is Mohan Sharad Karker, who claims to be a very brilliant student, a person of high status holding higher education amongst his friends and in the society. He is also an Advocate. The complainant's sister Madhuri was married to the respondent No. 1 on 15th July 1983. This marriage proved to be a very short lived one and apparently fell on the rocks barely within a fortnight from the date of marriage. So intense was the hatred and animosity that developed between them that any effort at reconciliation and the reunion became almost inconceivable, as was evident from the spate of litigation in which they got involved very soon after the marriage. The marriage which came to be duly registered under the provisions of the Hindu Marriage Act on 25th July, 1983 ultimately resulted in...
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