Mumbai Court December 1994 Judgments
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ishwarsingh S/O Chunnusingh and ors. Vs. Krishnabai W/O Chunnusingh an ...
Court: Mumbai
Decided on: Dec-12-1994
Reported in: 1995(3)BomCR156; (1995)97BOMLR200
N.P. Chapalgaonker, J.1. This Civil Revision Application raises an important question relating to law of limitation as to whether section 5 of the Limitation Act is applicable to a proceeding instituted under Chapter VII of the Indian Succession Act, 1925.2. Ishwarsingh Chunnusingh and five others submitted an application purporting to be under sections 192 and 195 of the Indian Succession Act on 4th March. 1987. Since Chunnusingh s/o Laxman Singh, owner of the property in dispute, died on 15-8-1986, the application was beyond the period of limitation of six months prescribed under section 205 of the Indian Succession Act, 1925. The learned 2nd Addl. District Judge, Nanded was pleased to reject an application for condonation of delay under section 5 of the Limitation Act filed by the applicant-revision petitioners - vide his order dated 15-6-1988, which is the subject matter of challenge in this Civil Revision Application.3. Shri Joydeep Chaterjee, learned Counsel appearing on behalf o...
Mutulya Mills Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-09-1994
Reported in: (1996)(85)ELT74Tri(Mum.)bai
1. This is an appeal against the order in Appeal No. SKM-1733/89,BI, dated 23-8-1989. By virtue of the Supreme Court's decision in the case of retrospective amendment of Rules 9 and 49 of the Central Excise Rules certain amounts were payable by the appellant. As per the Supreme Court's directions, they were permitted the payment of the dues in instalments. The relevant orders of the Supreme Court is as below : "Having regard to the fact that the Bombay Mills are seriously affected by a long and unprecedented strike which went on for over a year and affected the Cotton Textiles in Bombay, we are of the view that in view of these exceptional circumstances, some time should be granted to the petitioner in this case to pay upto 50% of the amount at past dues which have been directed to be paid by us under our earlier order. We would, therefore, direct that 20% of the amount representing the balance out of 50% of the past dues shall be paid by the petitioners on or before 29th March, 1984....
Shri Peter Gonsalves and ors. Vs. Shri Vijayanand Raghunath Hede and o ...
Court: Mumbai
Decided on: Dec-09-1994
Reported in: 1996(5)BomCR211
T.K. Chandrashekhara Das, J.1. The petitioners are tenants against whom an order of eviction was passed by the Addl. Rent Controller, Sub-Division Salcete, Margao, Goa in Case No. BLDG/ARC-I/17/1986 which was confirmed by the Administrative Tribunal in Eviction Appeal No. 40/93 by judgment dated 30-6-1994. Both these orders are under challenge in this writ petition.2. The learned Counsel for the petitioners mainly based his argument by stating that there is no sufficient pleading in the petition to constitute the ingredients required for eviction under section 22(2)(f) of the Goa, Daman and Diu Buildings (Lease, Rent & Eviction) Control Act, 1968 (hereinafter referred to as the Act) namely the non-occupation of the suit premises for a continuous period of four months without reasonable cause. Elaborating the argument the petitioners' counsel drew my attention to paragraph 7 of the application filed by the respondent No. 1 before the Rent controller which is extracted below:-'The suit p...
Chandravati Jambuvant Tari Vs. State of Goa and Another
Court: Mumbai
Decided on: Dec-08-1994
Reported in: 1996(2)BomCR345; 1995CriLJ1367
Dr. Silva, J.1. A letter dated 1st February, 1993, from one Smt. Chandravati Jambuvant Tari from Divar seeking for a probe into the alleged murder of her son Mahendra Tari in police custody at Ponda police lock-up addressed to Kamat, J., was directed to be treated as a Writ petition. When the matter was placed before this Division Bench after its registration upon hearing the applicant rule was made and by Order dated 2nd March, 1993, the respondents were directed to produce in Court all the investigation papers of the case in which the deceased son of the applicant was arrested and they were also instructed to produce inquiry papers of the custodial death. By a subsequent Order dated 7th April, 1993, the applicant was granted legal aid and Mr. M. Sonak was appointed to render the required assistance. Accordingly a fresh petition was prepared and filed by Mr. Sonak in a proper form which was presented in the Court and taken on record on 7th July, 1993. 2. It is the case of the petition...
Commissioner of Income-tax Vs. Garware Nylons Ltd.
Court: Mumbai
Decided on: Dec-08-1994
Reported in: (1995)124CTR(Bom)389; [1995]212ITR242(Bom)
Dr. B.P. Saraf, J.1. By this reference made under section 256(1) of the Income-tax Act, 1961 ('the Act'), the following question of law has been referred to this court for opinion at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in Holding that the action of the Income-tax Officer under section 197(3) of the Income-tax Act, 1961, is appealable in terms of the provisions of section 248 ?' 2. The controversy in this case is in a very narrow compass. The assessee is a limited company. The assessment year involved is 1978-79. The assessee had declared dividend to the tune of Rs. 64,80,000 and its claim for relief under section 80J amounted to Rs. 23,28,917. The assessee made an application to the Income-tax Officer under sub-section (3) of section 197 of the Act to determine the proportion of the dividend to be deducted under the provisions of section 80K as 35.94 per cent. of the dividend. The Income-tax Officer, h...
Commissioner of Income-tax Vs. Swadeshi Mills Co. Ltd.
Court: Mumbai
Decided on: Dec-08-1994
Reported in: [1995]215ITR229(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court for opinion at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the assessee was entitled to export profits rebate, as provided for in section 2(5)(i) of the Finance Act, 1963, read with the rule 2(3) of the Income-tax (Determination of Export Profits) Rules, 1963 ?' 2. The material facts relevant for the determination of the controversy involved in the above question are as follow : The assessee is a textile mill. This reference pertains to the assessment year 1963-64, the relevant previous year being the year ended on March 31, 1963. The assessee claimed a rebate in respect of export of cloth which was admissible on the export profits under section 2(5)(i) of the Finance Act, 1963 (13 of 1963). This claim of the assessee was rejected by the Income-tax Officer, as according to him, the exports ...
J.H. Doshi Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-08-1994
Reported in: (1995)123CTR(Bom)356; [1995]212ITR211(Bom)
S.M. Jhunjhunuwala, J. 1. By this reference made under section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court for opinion at the instance of the assessee : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 45,000 was includible in the computation of the assessee's income for the assessment year 1974-75 ?' 2. This reference relates to the assessment year 1974-75 having the corresponding previous year ended on March 31, 1974. 3. The assessee, an individual, was the managing director of a company known as 'Amar Dye Chem Limited' (for short, 'the company'). Under an agreement dated May 11, 1970, between the assessee and the company, the assessee was appointed as the managing director of the company for a period of five years commencing from January 1, 1970, on a salary of Rs. 72,000 per annum plus commission at the rate of one per cent. of the net profits subject to a ceiling of...
Raja Bahadur Motilal Poona Mills Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-08-1994
Reported in: [1995]212ITR175(Bom)
S.M. Jhunjhunuwala, J.1. By this reference made under s. 256(1) of the IT Act, 1961, the following question has been referred to this Court for opinion at the instance of the assessee : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenses of Rs. 21,951, Rs. 17,601 and Rs. 9,273, respectively, for 1970-71, 1971-72 and 1972-73 assessment years related to the maintenance of residential accommodation in the nature of a guest house within the meaning of s. 37(3) /37(4) of the IT Act, 1961 ?' 2. In this reference, the controversy pertains to the asst. yrs. 1970-71, 1971-72 and 1972-73, the relevant previous years ending on 31st Dec., 1969, 31st Dec., 1970 and 31st Dec., 1971, respectively. 3. So far as the asst. yr. 1970-71 is concerned, the unamended s. 37(3) of the IT Act applied, which at the material time, read as under : 'Notwithstanding anything contained in sub-s. (1), any expenditure incurred by an assessee after the 31st da...
Shri Jaiprakash V. Dempo Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-08-1994
Reported in: [1995]215ITR302(Bom)
S.M. Jhunjhunuwala, J. 1. By this reference made under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, the Income-tax Appellate Tribunal has referred the following questions of law to this court for opinion : '1. Whether, on the facts and in the circumstances of the case, the claim of the applicant that the amount of Rs. 23,000 being the dividend received by the applicant from Dempo Steamships Ltd. for each of the assessment years 1968-69, 1969-70 and 1970-71 was exempt from tax under section 80K of the Income-tax Act in the hands of the applicant, has been rightly rejected 2. Whether the finding of the Tribunal that during the relevant year, Dempo Steamship Ltd. cannot be held to have been entitled to a deduction under section 80J is correct in law 3. Whether the Tribunal was justified in holding that the applicant cannot claim any relief under section 80J as there was no part of the dividend which is attributable to the profits and gains derived from th...
Commissioner of Wealth-tax Vs. Surajratan R. Mohatta (Huf)
Court: Mumbai
Decided on: Dec-07-1994
Reported in: (1995)126CTR(Bom)62; [1996]217ITR537(Bom)
Dr. B.P. Saraf, J.1. By this reference made under section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue, the Income-tax Appellate Tribunal ('the Tribunal') has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-Hindu undivided family was entitled to exemption under section 5(1)(iv) of the Wealth-tax Act, 1957, in respect of the properties of Mohatta Bros. Property Co. as a co-owner?' 2. The assessee is a Hindu undivided family. It had certain interest as a co-owner in the properties of Mohatta Bros. Property Co. ('Mohatta Bros.'). The share of the assessee in the said propertied on the valuation date relevant to the assessment year 1978-79 was valued at Rs. 82,256. The assessee filed its return of wealth under the Wealth-tax Act, 1957 ('the Act') for the assessment year 1977-78 on May 15, 1979, showing a net wealth of Rs. 5,53,400. ...
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