Mumbai Court August 1992 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Lahudas Sambhaji Karad Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Aug-24-1992
Reported in: AIR1993Bom315; 1994(1)BomCR103; 1993(2)MhLj1056
ORDER1. In both these writ petitions, the judgment of the Joint Charity Commissioner, passed in Application No. 3/1992, has been impugned on the ground that under S. 41-A of the Bombay Public Trusts Act, 1950, the Joint Charity Commissioner has no powers to interfere with the process of election to the Governing Council of the public trust, set in motion on the grounds stated in his order dated 14-5-1992 in Appln. No. 3/ 1992 and hence both these writ petitions are disposed of by the common judgment. The question posed is what are the parameters of Section41-A of the said Act. Section 41-A reads as under:-- 'Section 41-A:-- (1) Subject to the provisions of this Act, the Charity-Commissioner may from time to time issue directions to any trustee of a public trust or any person connected therewith, to ensure that the trust is properly administered, and the income thereof is properly accounted for or duly appropriated and applied to the objects and for the purposes of the trust; and the Ch...
Adamas Gem Industries Limited and Another Vs. Smt. Neela Krishnan, Ass ...
Court: Mumbai
Decided on: Aug-24-1992
Reported in: [1993]203ITR737(Bom)
Mrs. Sujata Manohar J.1. This petition challenges the validity of an intimation dated February 20, 1991, issued under section 143(1)(a) of the Income-tax Act, 1961. The relevant assessment year is 1990-91. By this intimation, the first respondent has adjusted the total income returned by the petitioners by adding a sum of Rs. 2,25,000. 2. In January, 1989, the petitioners had entered into an agreement with one Jayantilal Mohanlal Shah for purchase of office premises at Nariman Bhavan for a consideration of Rs. 1,75,00,000. Under the terms of the agreement, the sale was to be completed, in any event, not later than April 30, 1989. The sale, however, was completed on November 15, 1989. In respect of this delay in completion of the sale, by an agreement between the parties, the petitioners were paid by the vendor a sum Rs. 2,25,000. The first respondent has sought to add the sum of Rs. 2,25,000 to the income of petitioners for the assessment Year 1990-91. 3. Under section 143(1)(a), provi...
Bank of America N. T. and S.a Vs. Deputy Commissioner of Income-tax an ...
Court: Mumbai
Decided on: Aug-24-1992
Reported in: (1992)108CTR(Bom)361; [1993]200ITR739(Bom)
Srikrishna, J.1. This writ petition impugns an order of intimation dated January 30, 1990, issued under section 143(1)(a) of the Income-tax Act, 1961. 2. The petitioner-bank returned a total income of Rs. 16,86,48,302 as its total income during the previous year relevant to the assessment year 1989-90. The petitioner had not included in its return a sum of Rs. 2,30,11,856 towards interest on securities as, according to the petitioner, the said amount was not taxable either in the assessment year 1988-89 or in the assessment year 1989-90. A note explaining why this amount was not included in the return for the assessment year 1989-90 was also attached to the return. 3. The petitioner applied for rectification under section 154 of the Income-tax Act, and, having failed therein, carried an appeal to the commissioner of Income-tax. The petitioner's appeal also came to be dismissed by the commissioner of Income-tax an order dated January 28, 1991. The contention advanced during the rectific...
Indian Rayon and Industries Ltd. and Another Vs. J.R. Kanekar, Assista ...
Court: Mumbai
Decided on: Aug-24-1992
Reported in: (1992)108CTR(Bom)384; [1993]200ITR747(Bom)
B.N. Srikrishna, J.1. This writ petition impugns an intimation under section 143(1)(a) of the Income-tax Act, 1961, which was issued on July 22, 1991. 2. In respect of the assessment year 1990-91, the petitioners returned a total income of Rs. 1,27,61,550. Purportedly, in exercise of jurisdiction under section 143(1)(a) of the Income-tax Act, 1961, the Assessing Officer issued an intimation informing the petitioners that the total income after adjustment under the said section would be Rs. 4,95,84,870 and claimed a total tax of Rs. 88,52,902 inclusive of additional tax under section 143(1A) amounting to Rs. 39,76,918. The adjustment memo attached to the intimation served on the petitioners shows that the Assessing Officer has disallowed the deduction under section 115J claimed by the petitioners and has added a sum of Rs. 10,86,08,000, transferred from the revaluation reserve and an amount of Rs. 1,07,41,000 towards 'fall in profit due to change in the method of valuation of closing st...
Tanna Exports and Another Vs. M.G. Kamat and Another
Court: Mumbai
Decided on: Aug-24-1992
Reported in: (1992)108CTR(Bom)213; [1993]202ITR219(Bom)
Mrs. Sujata Manohar, J.1. The first petitioner is engaged in the business of export of various commodities from India. In addition, the first petitioner also deals in silver. The petitioners also earn income by way of interest on advances made by them to other parties. For the assessment year 1989-90, the petitioners claimed deduction under section 80HHC and calculated the same in accordance with section 80HHC(3), as it stood at the relevant time. Under section 80HHC(3)(b), as it stood at the relevant time for the purposes of sub-section (1), profits derived from the export of goods or merchandise out of India shall be 'in a case where the business carried on by the assessee does not consist exclusively of the export out of India of the goods or merchandise to which this section applies, the amount which bears to the profits of the business (as computed under the head 'Profits and gains of business or profession'), the same proportion as the export turnover bears to the total turnover ...
Mahalakshmi Glass Works Ltd. and Another Vs. Sunil Gupta, Assistant Co ...
Court: Mumbai
Decided on: Aug-24-1992
Reported in: [1993]203ITR658(Bom)
Mrs. Sujata Manohar J.1. The first petitioner is a limited company incorporated under the provisions of the Companies Act, 1956, and is engaged in the business of manufacture and sale of glass and glassware. In this petition, the petitioners have challenged the validity of an intimation sent by respondent No. 1 under section 143(1)(a) of the Income-tax Act, 1961, increasing the first petitioner's returned total income for the assessment year 1989-90 by Rs. 11,35,690 and calling upon the first petitioner company to pay a total income-tax of Rs. 25,88,717. 2. The previous year of the first petitioner for the assessment year 1989-90 was the period of 21 months starting from July 1, 1987, and ending on March 31, 1989. This was in view of the amendments made to section 3 of the said Act. 3. As per the accounts of the first petitioner-company for the year ending on June 30, 1987, the depreciation debited to the accounts for that year amounted to Rs. 52,31,168. The loss for that year after pr...
A. Vs. B.
Court: Mumbai
Decided on: Aug-21-1992
Reported in: I(1994)DMC238
ORDERTipnis, J.1. This is a reference under Section 20 of the Indian Divorce Act, 1869 for confirmation of the decree of nullity passed by the learned District Judge, Thane.2. The petitioner-husband filed M. J. Petition No. 3758 of 1989 on the Original Side of this Court seeking a declaration and decree of nullity of the marriage between the petitioner-husband and the respondent-wife solemnised on 19th January, 1986. The respondent-wife is the cousin of the petitioner-husband. Broadly, the case of the petitioner is that not only he was forced to accept the proposal to marry the respondent but even the respondent was unwilling to marry and her consent was obtained by force by the mother of the respondent. After the engagement, the petitioner went to Dubai from where he wrote many letters to the respondent but she never replied. Even after his return to India from Dubai, despite his efforts, the wife did not respond. Thereafter, the marriage was solemnised on. 19th January, 1986. After t...
Mohammed Shafi Vs. Aurangabad Municipal Corporation
Court: Mumbai
Decided on: Aug-21-1992
Reported in: AIR1993Bom270; 1994(2)BomCR527
ORDER1. In an election to AurangabadMunicipal Corporation, which took place on 17th April, 1988, Respondent No. 8 herein -- Sudani Bhanudas Waghmare was declared elected from Ward No. 42 as a Councillor. The election came to be challenged by the present petitioner Mohammad Shafi S/o. Mohammad Yusuf by filing an election petition under Section 60 of the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter referred to as 'the Act of 1949, for the purpose of brevity). The petitioner had contended in Election Petition No. 10 of 1988 that voters list for Ward No. 42 included some voters pertaining to Ward No. 39 from Gautamnagar and Banjara Colony localities. These colonies are not covered by boundaries of Ward No. 42 as are notified under the provisions of Section 5A(3) of the Act off 1949. It was further contended that most or these 400 voters wrongly included in the list have cast their votes in election to Ward No. 42 and these illegal votes received resulted in material irre...
Ajay Jawaharlal Kakaria Vs. Sandhya Ajay Kakaria
Court: Mumbai
Decided on: Aug-21-1992
Reported in: II(1992)DMC554
D.J. Moharir, J.1. The first of the two above-mentioned Appeals namely, FamilyCourt Appeal No. 37 of 1992 is filed by the original petitioner-husband whose petition was presented in the first instance to the City Civil Court at Bombay and thereafter transferred to the Family Court at Bombay,claiming in the first instance a decree of annulment of marriage with the respondent-wife and alternatively dissolution of marriage by a decree of divorce, which came to be rejected by the Family Court.2. The second of these two Anneals being Family Court Appeal No.58 of 1992, also arising from the same judgment, however takes exception to the omission or failure on the part of the Family Court to consider the question of granting relief to the respondent-wife on the issue of appropriate and adequate maintenance, a direction for return of stridhan property as alsodirection in regard to the provisions for an adequate residence for her.3. We shall be referring to the appellant and the respondent in bo...
Joseph John Carvalho Vs. Leila Joseph Carvalho
Court: Mumbai
Decided on: Aug-21-1992
Reported in: (1992)94BOMLR958; II(1992)DMC524
V.P. Tipnis, J.1. This is a reference Under Section 20 of the IndianDivorce Act, 1869 for confirmation of the decree of nullity passed by thelearned District Judge, Thane.2. The petitioner-husband filed M.J. Petition No. 3758 of 1989 on theOriginal Side of this Court seeking a declaration and decree of nullity of themarriage between the petitioner-husband and the respondent-wife solemnised on 19th January, 1986. The respondent-wife is the cousin of the petitionerhusband.3. Broadly, the case of the petitioner is that not only he was forcedto accept the proposal to marry the respondent but even the respondent wasunwilling to marry and her consent was obtained by force by the mother ofthe respondent. After the engagement, the petitioner went to Dubai fromwhere he wrote many letters to the respondent but she never replied. Evenafter his return to India from Dubai, despite his efforts, the wife did notrespond. Thereafter, the marriage was solemnised on 19th January, 1986.After the marriage,...
- ‹ Prev
- 1
- 2
- 3
- 5
- 6
- 7
- 8
- Next ›
- Last »