Mumbai Court March 1991 Judgments
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Controller of Estate Duty Vs. R.A. Maskati
Court: Mumbai
Decided on: Mar-19-1991
Reported in: [1991]192ITR652(Bom)
T.D. Sugla, J.1. In these cross references by the Department and the accountable person, the Income-tax Appellate Tribunal has referred to this court the following questions of law under section 64(1) of the Estate Duty Act, 1953 : Questions at the instance of the accountable person : (i) 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in its finding that the deceased had a beneficial interest in the properties of the wakf which was created through the trust on November 6, 1911, and which he determined by renunciation in terms of the deed dated October 18, 1971 (ii) Whether the Tribunal was right in holding further that such beneficial interest was liable to be included in the estate passing on the death ?' Questions at the instance of the Department : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in admitting an additional ground of appeal filed by the accountable person claiming deduction on acco...
Controller of Estate Duty Vs. Smt. C.D. Morarji
Court: Mumbai
Decided on: Mar-19-1991
Reported in: [1991]192ITR673(Bom)
T.D. Sugla, J.1. In these departmental references the Income-tax Appellate Tribunal has referred to this court the following question of law under section 64(1) of the Estate Duty Act, 1953 : 'I. Questions at the instance of Smt. C. D. Morarji, A/P. of late Shri D. R. Morarji : (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the liability to gift-tax of Rs. 24,665 is an allowable deduction in computing the principal value of the estate of the deceased (2) Whether, on the facts and in the circumstance of the case, the Tribunal was right in holding that the value of the 1/3 share of the deceased's son in the joint family properties cannot be taken into account for the purpose of rate of estate duty (3) Whether, on the facts and in the circumstances of the case, and having regard to the provision of Explanation II(i) and (ii)(e) of rule 1D of the Wealth-tax Rules, the Tribunal was right in holding that the amounts paid by way of ad...
Controller of Estate Vs. Bank of India
Court: Mumbai
Decided on: Mar-19-1991
Reported in: [1991]192ITR606(Bom)
T.D. Sugla, J.1. This is a reference at the instant of the Department. Under section 64(1) of the Estate Duty Act, 1953, the Income-tax Appellate Tribunal has referred to this court the following two question of law : '1. Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the Assistant Controller appeared to have reopened the assessment under both the clauses of section 59 2. Whether, on the fact and in the circumstances of the case and after having held that the assessment had been reopened under section 59(a) for the purpose of withdrawing the deduction under section 33(1)(n), it was competent for the Tribunal to hold and /or the Tribunal rightly held that the proceedings appeared to have been reopened also under section 59(b) ?' 2. It may, at the outset, be mentioned that question No. 1 referred to our court by the Tribunal is not happily worded. In fact, the question suggested by the Department referred to in paragraph 10 itself is a bet...
Kores (India) Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-19-1991
Reported in: [1992]196ITR749(Bom)
T.D. Sugla J. 1. This is the assessee's reference relating to its assessment for the assessment year 1973-74. The Tribunal has referred to this court the following question of law under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the payment of house rent allowance, personal accident insurance premia and club subscriptions by the assessee-company to its employees are 'perquisites' for the purposes of working out the disallowances in the case of the assessee for the accounting period relevant to the assessment year 1973-74 under section 40A(5) of the Income-tax Act, 1961 ?' 2. Counsel are agreed that a similar question came up for consideration before this court in the assessee's own case in Income-tad Reference No. 230 of 1976 and Income-tax Reference No. 245 of 1976 and that our court answered the question in the affirmative and in favour of the assessee, vide judgment dated December 9, 1988. Following that judgment, the qu...
Assistant Collector, C. Ex. and Vs. Bajaj Auto Limited
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-18-1991
Reported in: (1991)LC104Tri(Mum.)bai
1. In this case, Asstt. Collector, C. Excise & Customs, Aurangabad Div., Aurangabad, by his order No. 48/88, dated 31-5-1988 granted a refund of Rs. 1,24,10,535.78 P to M/s. Bajaj Auto Ltd, Waluj, the Respondents, in this case.2. The Collector of C. Excise & Customs, Aurangabad, while reviewing this order of the Asstt. Collector, found the same to be not legal and proper, authorised the Asstt. Collector of C. Excise & Customs, Aurangabad Div. to file an appeal to the Collector (Appeals) under the powers vested with the Collector under Section 35E(2) of CESA, 44.3. It is seen that the ground for filing the appeal under Section 35E(2) of CESA, 44 is because the respondents recovered the duty paid by them under protest from their customers and in view of the judgment of the Learned High Court of Bombay, in the case of Roplas (I) Ltd. v.UOI reported in 1988 (38) ELT 27 (Bom.).4. The respondents were heard by me on 12-3-1991 when, inter alia they submitted that the department c...
Cyanamid India Ltd. Vs. K.N. Anantharama Ayyar and Others
Court: Mumbai
Decided on: Mar-18-1991
Reported in: [1993]203ITR561(Bom)
M.L. Pendse, J. 1. The petitioner is a company incorporated under the Indian Companies Act, 1913, and carries on business in the manufacture and sale of high technology products in agro-chemicals, drugs and pharmaceuticals and animal health. The petitioner is assessed to tax under the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), and the previous year of the petitioner relevant to the assessment year 1973-74 is the period of 12 months ended on November, 1972. The company paid advance tax of Rs. 2,41,33,582. The company filed its return on July 23, 1963, and the returned income was Rs. 3,92,16,460. The assessment under section 143(3) of the Act was completed by order dated March 31, 1975, and the company was assessed on an income of Rs. 4,06,93,891. The tax payable was Rs. 2,35,00,720. The Income-tax Officer, after giving credit for the advance tax and tax deducted at source, determined the refund due to the company at Rs. 6,46,140 and granted interest under section 214 o...
Bhagirathabai W/O Bapurao Vs. Baburao Devrao
Court: Mumbai
Decided on: Mar-18-1991
Reported in: 1991(3)BomCR514
A.D. Mane, J.1. This is an appeal from wife from the decree of dissolution of marriage on a petition filed by the respondent-husband under section 13(1)(ib) of the Hindu Marriage Act, 1955 (for short, the Act).2. The parties were married some eighteen years ago and from this wedlock one daughter was born to them. In 1972 their relations appears to have become strained on account of the family dispute. It has been alleged by the respondent-husband that the appellant did not like to reside in the joint family and insisted him to separate from his brothers and on his refusal to do so the appellant left him voluntarily and has been residing with her parents.3. Therefore, on January 25, 1974 the respondent filed a petition for restitution of conjugal rights under section 9 of the Act against the appellant which was ultimately dismissed on the ground that the respondent has failed to prove that the appellant has withdrawn from his society without any reasonable cause. After dismissal of his ...
Smt. Madhuri Mukund Chitnis Vs. Mukund Martand Chitnis and Another
Court: Mumbai
Decided on: Mar-15-1991
Reported in: 1991(1)BomCR683; (1991)93BOMLR157; 1992CriLJ111
Saldanha, J. 1. This proceeding presents a new dimension to the interpretation of the concept of cruelty as embodied in Section 498-A of the Indian Penal Code. It concerns an area of immense importance because the point at issue is the question as to whether the institution of vexatious legal proceedings by a husband coupled with the misuse of the Court machinery and processes would be tantamount to cruelty as contemplated by Section 498-A of the Indian Penal Code. Breakdown of the marital status is invariably accompanied by the generation of hostility and litigation is an inevitable fall-out. Apart from the normal run of proceedings before the Matrimonial Court, the familiar accompaniment to such a hostile atmosphere is the initiation of other civil and/or criminal proceedings in relation to property matters, etc., the majority of which are virtually superfluous. In the supercharged atmosphere of hostility, the institution of such proceedings could have harsh consequences particularly...
Godavari Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-15-1991
Reported in: [1992]193ITR141(Bom)
D.R. Dhanuka, J. 1. The Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and circumstances of the case, the Tribunal erred in law in withdrawing super tax rebate on the dividends of Rs. 13,89,000 and Rs. 7,82,500 paid by the applicants during the year under consideration for the accounting years 1948-49 and 1949-50, respectively, on the basis of the decision of the Bombay High Court under section 23A of the Indian Income-tax Act, 1922 ?' 2. The assessee is a company carrying on the business of manufacturing and sale of sugar. The relevant assessment year is 1965-66. The previous year ended on May 31, 1964. During the relevant assessment year, the assessee paid dividends of Rs. 13,89,000 and Rs. 7,82,500 to its shareholders pertaining to the accounting years 1948-49 and 1949-50. In respect of the accounting years 1948-49 and 1949-50, the Income-tax Officer had passed an order imposin...
Subhash Dhanraj Choudhari and Others Vs. Commissioner of Gift-tax
Court: Mumbai
Decided on: Mar-15-1991
Reported in: [1991]192ITR298(Bom)
T.D. Sugla, J.1. In this reference at the instance of the assessee relating to the assessment year 1969-70, the Tribunal has referred to this court the following questions of law under section 26(1) of the Gift-tax Act, 1958 : '1. Whether, on the facts and in the circumstances of the case, the admission of Shri Subhash as a partner of M/s. D. T. Choudhari resulted in any gift made by the assessee in his favour for the purpose of the Gift-tax Act 2. Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in holding that Shri Subhash's agreeing to join as a working partner and his promise to work in future in the firm of M/s. D. T. Choudhari did not amount to a consideration within the meaning of section 2(xii) of the Gift-tax Act, 1958 3. If the answer to question No. 1 is in the affirmative, whether, on the facts and in the circumstances of the case, the gift is exempt under section 5(i)(xiv) of the Gift-tax Act, 1958 ?' 2. Briefly stated, the releva...
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