Mumbai Court November 1992 Judgments
income-tax Officer Vs. Subhash Metal Indl.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-30-1992
Reported in: (1993)44ITD677(Mum.)
1. These three appeals by the revenue are directed against the order of the Dy. CIT (A), Central Range, Bombay and pertain to the assessment years 1981-82, 1982-83 and 1983-84.2. The solitary ground taken in all the three appeals projects the following grievance: On the facts and in the circumstances of the case and in law, the Deputy CIT (A) erred in holding that provisions of Section 194A were not applicable in assessee's case. The Dy. CIT (A) has ignored the provisions of Section 204(iii) according to which 'the payer himself is the person responsible for deduction of tax at source under Section 194A. In this case the trust, through trustees, was responsible for payment of interest and deduction of tax at source.3. The assessee is a trust. The name of the trust is M/s Duggal Family Trust. The said trust is running business in the name and style of M/s Subhash Metal Industries. This trust is comprised of 20 beneficiaries.The shares of the beneficiaries in the trust were claimed to b...
Tag this Judgment!Poona Cantonment Board Vs. S.K. Das and Others
Court: Mumbai
Decided on: Nov-30-1992
Reported in: 1993(2)BomCR51; (1993)95BOMLR541; (1993)IILLJ487Bom
1. These 7 writ petitions can be disposed of by a common judgment and order, as they raise the same question of law and the facts are also similar, if not identical. 2. The petitioner is each of these writ petitions is a Cantonment Board constituted under the Cantonments Act, 1924. The first respondent is the Appellate Authority set up by the Central Government to hear appeals under Section 7(7) of the Payment of Gratuity Act 1972 (hereinafter, for short, called 'the Act'), who has passed the impugned order. The other respondents are the workmen of the petitioners, who are hereinafter referred to as 'the workmen'. 3. The workmen filed applications under Section 4 of the Payment of Gratuity Act, claiming different amounts of gratuity due to them under the provisions of the Act. These applications came to be allowed by the Controlling Authority under the provisions of the Act. The petitioner-Board appealed against the said orders of the Controlling Authority to the Appellate Authority, w...
Tag this Judgment!income Tax Officer Vs. Subhash Metal Industries.
Court: Mumbai
Decided on: Nov-30-1992
Reported in: (1995)51TTJ(Mumbai)68
ORDERM.K. CHATURVEDI, J.M. :These three appeals by the Revenue are directed against the order of the Dy. CIT(A), Central Range, Bombay and pertain to the asst. yrs. 1981-82, 1982-83 and 1983-84.2. The solitary ground taken in all the three appeals projects the following grievance :'On the facts and in the circumstances of the case and in law, the Dy. CIT(A) erred in holding that provisions of S. 194A were not applicable in assessees case. The Dy. CIT(A) has ignored the provisions of S. 204(iii) according to which the payer himself is the person responsible for deduction of tax at source under S. 194A. In this case the trust, through trustees, was responsible for payment of interest and deduction of tax at source.'3. The assessee is a trust. The name of the trust is M/s. Duggal Family Trust. The said trust is running business in the name and style of M/s. Subhash Metal Industries. This trust is comprised of 20 beneficiaries. The shares of the beneficiaries in the trust were claimed to b...
Tag this Judgment!The State of Maharashtra Vs. Ishwar Piraji Kalpatri
Court: Mumbai
Decided on: Nov-27-1992
Reported in: 1993(1)BomCR712; 1993CriLJ726
1.The question has been arising with recurring regularity before the Courts as to whether a party against whom a final order has been passed by the High Court would be justified in postponing the implementation of that order on the ground that an appeal to the higher Court is intended. Sometimes an application for leave to appeal is made and, on rejection of that application, the usual request follows that the order should be stayed because the party concerned, more often than not the Government or a public authority desires to consider its position. The submission proceeds on the footing that the copy of the judgment will take sometime and that after evaluation by the concerned department the State may or may not prefer an appeal. In the more hotly contested matters, the intention to prefer an appeal is already indicated by virtue of the application for leave to appeal and, therefore, it is quite certain that such an appeal is intended. When an application for stay is asked for as a m...
Tag this Judgment!Deepak Ratanshi Bhatia Vs. Narayan Acharya and anr.
Court: Mumbai
Decided on: Nov-27-1992
Reported in: 1993(1)BomCR635
M.F. Saldanha, J.1. This application has been preferred by the National Textile Corporation through its Senior Manager and in substance is for a relief that the earlier judgment of this Court in Criminal Writ Petition No. 814 of 1989 and Criminal Writ Petition No. 1891 of 1989 dated 27th November, 1990 be reviewed. The application is obviously one under section 362 Cr.P.C. though it is sought to be contended by Mr. Naren Thakore, the learned Counsel appearing on behalf of the applicants, that he is invoking the inherent jurisdiction of this Court under section 482 Cr.P.C.2. Briefly stated, the N.T.C. who are the applicants before me in this proceeding had instituted criminal proceedings against the Directors of the Finlay Mills Ltd., who were the registered owners of certain trade marks. The unit of the Mills had been taken over by the N.T.C. in which capacity they were manufacturing certain textile products to which the trade marks in question apply and it was the Corporation's case t...
Tag this Judgment!Burlingtons' Exports Vs. Assistant Commissioner Of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-26-1992
Reported in: (1993)45ITD424(Mum.)
1. These two appeals are by the assessee against the orders of the CIT (Appeals), for the assessment years 1988-89 and 1989-90. For the sake of convenience, both the appeals are being disposed of by this common order.2. In the appeal for the assessment year 1988-89, the first ground is against the assessment of a sum of Rs. 1,47,80,403 as short-term capital gains. On scrutiny of the assessee's accounts, the Assessing Officer noticed that till last year, the assessee was holding two properties (i) bungalow No. 8 at Grand Paradi, Kamps Corner, Bombay, occupied by one of the partners, Sri N.R. Kapur and (ii) a flat at Beach Candy Apartment, occupied by another partner Sri R.K.A. Kapur.The written down values of both the properties were Rs. 3,90,230 and Rs. 1,36,867 respectively. These two properties were claimed to have been transferred on 7-10-1986 to the respective occupant partners. The Assessing Officer asked the assessee to show cause why the provisions of Section 45(4) of the Incom...
Tag this Judgment!Anthony Alias Sandy John Nigero Vs. S. Ramamurthi, Commissioner of Pol ...
Court: Mumbai
Decided on: Nov-26-1992
Reported in: 1993CriLJ3259
V.A. Mohta, J.1. This is a Habeas Corpus Petition by a detenu Anthony alias Sandy John Nigero under the National Security Act, 1980. 2. The three incidents - the gist of which is given below - formed the basis of the subjective satisfaction of the detaining authority. (a) On 28-7-1991 at night, the detenu, his other associate including co-detenu Ninad Mayekar (Petitioner in the connected Writ Petition No. 1185 of 1992) armed with knife/choppers questioning Bala Kawathankar as to why he was reporting to the police against them, abused him and assaulted with knife and the blunt sides of choppers. When his friend Raja tried to intervene, detenu and his other associates pushed him and tried to assault Raja with choppers. Raja got scared and started running. He was chased and attacked with choppers injuring him on his left elbow. The detenu and other associates threatened Raja that his intestine will be taken out in case he reported the matter to the police. The people on the road got scare...
Tag this Judgment!Pandurang Punappa Karpe and Others Vs. the State of Maharashtra
Court: Mumbai
Decided on: Nov-26-1992
Reported in: 1993(1)BomCR571; 1993CriLJ2302
Daud, J.1. This appeal takes exception to the conviction and sentence recorded against the appellants for the commission of offences punishable under sections 302, 307 r/w. 34 and 323 of the Indian Penal Code. 2. Appellants before us, were arraigned along with three others being the full brothers of the 1st appellant for the commission of offences allegedly committed by all of them in furtherance of a common object on 9-6-1989. Appellants Nos. 2 and 3 are the sons of appellant No. 1. 3. The prosecution case was that appellants and the acquitted-accused though Harijans of village Karoli, Taluka Kavathe-Mahankal, Dist. Sangli and living in the Harijan Vasti had been black-listed, if not virtually excommunicated, by their fellow Harijans. What exactly is the reason for the excommunication, has not been specified by the prosecution witnesses. According to the appellants and the co-accused the excommunication was motivated by jealousy on account of them being educated and fairly affluent, a...
Tag this Judgment!Kaycee (Bermuda) Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Nov-26-1992
Reported in: [1993]202ITR444(Bom)
Dr. B.P. Saraf J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee the Income-tax Appellate Tribunal had referred the following questions of law to this court for opinion : '(1) Whether, on the facts and circumstances of the case, the Tribunal erred in law in holding that the amount of Rs. 1,80,000 adjusted by the Indian company out of the foreign exchange loan as 'calls received in advance' changed the character of the foreign loan (2) Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the interest of Rs. 10,800 which accrued to the assessee on the amount of Rs. 1,80,000 adjusted by the Indian company as 'calls received in advance' out of the foreign exchange loan could not enjoy the exemption under section 10(15)(iv)(c) of the Income-tax Act, 1961 ?' 2. The assessee is a non-resident company and the assessment years involved are 1968-69, 1969-70 and 1970-71. The assessee, wi...
Tag this Judgment!Bombay Dyeing and Mfg. Co. Ltd. and Others Vs. Aditya Narayan Shyam Ch ...
Court: Mumbai
Decided on: Nov-26-1992
Reported in: 1993(64)ELT201(Bom); (1993)ILLJ839Bom
1. Rule. Respondent No. 1 waives service. By consent rule is made returnable forthwith.Heard parties. 2. The present petition is filed by the management seeking to impugned an order passed by the Industrial Court on October 16, 1992 in Complaint (ULP) No. 1071 of 1992. By the order, the Industrial Court has allowed the complaint filed by the first respondent and has declared that the petitioner had engaged in unfair labour practice under Item 9, Schedule IV of The Maharashtra Recognition of Trade Unions & Prevention of Unfair Labour Practices Act, 1971. The petitioner is directed to cease and resist from engaging in the unfair labour practices mentioned in the complaint and is directed to withdraw the order of suspension issued against the first respondent. 3. The petitioners, by an order dated July 3, 1992, issued a chargesheet against the first respondent and suspended him pending the inquiry. A copy of the chargesheet and suspension order is annexed at Exhibit-A to the petition. On ...
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