Mumbai Court January 1997 Judgments
Smt. Neerja Birla Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-31-1997
Reported in: (1997)62ITD39(Mum.)
1. The assessee-individual has filed this appeal aggrieved by the order of the CIT passed under s. 263 of the IT Act, 1961 (hereinafter referred to as 'the Act'). The grievance of the assessee in this appeal is with reference to the order of the CIT by which he had withdrawn the deduction that was allowed in computing the long-term capital gains and in holding the transaction of sale of shares as in the nature of a business activity.2. The brief facts of the case are that the assessee had purchased 2,50,000 equity shares of Indo-Gulf Fertilizers & Chemicals Ltd. (hereinafter referred to as IGFCL) at the average rate of Rs. 12.64 per share. The payments of purchases were made by S. Kumars Research Services (hereinafter referred to as SKRS), a concern belonging to her parents. SKRS were maintaining the account of the assessee in which all transactions of the assessee, viz. Purchases, payments on behalf of the assessee, sales on behalf of the assessee and collections on behalf of the...
Tag this Judgment!State Bank of India Vs. Municipal Corporation of Greater Bombay and An ...
Court: Mumbai
Decided on: Jan-31-1997
Reported in: AIR1997Bom220; 1997(3)BomCR404; (1997)2BOMLR48; 1997(3)MhLj18
1. This is an appeal under Section 218-D of the Bombay Municipal Corporation Act, 1888 directed against the Judgment dated 8-2-1996 in Municipal Appeal No. 100 of 1995 on the file of chief Judge, court of Small causes, Bombay Heard both the sides 2. The appellant is State Bank of India. The first respondent is the Municipal Corporation of Greater Bombay and the second respondent is the Assessor and Collector of the Bombay Municipal Corporation. The facts necessary for the disposal of this appeal are as follows. The Appellant entered into an agreement dated 29-6-1991 with Kindle Software Limited, Ireland, for supply of software for their banking work. The said M/s Kindle Software Limited despatched the floppies or discs containing programme with manuals to the appellant which was received by air at Sahar Airport on 17-7-1991 . A copy of the invoice sent by the Supplier is dated 3-7-1991. The goods were assessed for Customs Duty by the Customs Officer. The goods were also assessed for oc...
Tag this Judgment!Samast Yantramag Vinkar Samaj Represented by Ganpati Dnyanoba Rokade a ...
Court: Mumbai
Decided on: Jan-31-1997
Reported in: 1997(3)BomCR421
R.M. Lodha, J.1. This second appeal preferred under section 100 of Civil Procedure Code, 1908 is directed against the judgment and decree passed by IInd Extra Assistant Judge, Sangli on 2nd July, 1983 affirming the judgment and decree passed by Civil Judge, Junior Division, Vita on 28th April, 1982 in R.C. Suit No. 114/87 whereby the Courts below have dismissed plaintiff's suit for declaration and injunction.2. The background facts of this appeal in nutshell are :Vita Municipal Council is Class-C Municipal Council under the Maharashtra Municipalities Act, 1965 (for short, Act of 1965'). In exercise of the powers conferred by sub-section (2) of section 321 read with sub-section (1) of section 105 of the Act of 1965 and all other laws enabling it in this behalf, the Government of Maharashtra made the Maharashtra Municipalities (Octroi) Rules, 1968 (for short, 'Rules of 1968') which came into force on 14th August, 1968. By resolution dated 11-9-1968, the Municipal Council, Vita excluded l...
Tag this Judgment!Smt. Neerja Birla Vs. Assistant Commissioner of Income Tax.
Court: Mumbai
Decided on: Jan-31-1997
Reported in: (1997)59TTJ(Mumbai)246
ORDERA. KALYANASUNDHARAM, A.M. :The assessed-individual has filed this appeal aggrieved by the order of the CIT passed under s. 263 of the IT Act, 1961 (hereinafter referred to as the Act). The grievance of the assessee in this appeal is with reference to the order of the CIT by which he had withdrawn the deduction that was allowed in computing the long-term capital gains and in holding the transaction of sale of shares as in the nature of a business activity.2. The brief facts of the case are that the assessee had purchased 2,50,000 equity shares of Indo-Gulf Fertilizers & Chemicals Ltd. (hereinafter referred to as IGFCL) at the average rate of Rs. 12.64 per share. The payments of purchases were made by S. Kumars Research Services (hereinafter referred to as SKRS), a concern belonging to her parents. SKRS were maintaining the account of the assessee in which all transactions of the assessee, viz. Purchases, payments on behalf of the assessee, sales on behalf of the assessee and collec...
Tag this Judgment!Chemiequip Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-30-1997
Reported in: (1998)(104)ELT687Tri(Mum.)bai
1. After hearing both the sides, we have decided to take up the appeal itself for disposal with the consent of both sides.2. The notice issued to the appellant proposed classification of the product manufactured by it under Heading 3204.21. By a subsequent corrigendum this was amended to 3204.11. After considering the cause shown and hearing the appellant the Commissioner confirmed the classification of the product under Heading 3404.21. If, by amendment to the notice, the assessee was asked to show cause why the product in question should not be classified under a particular heading, the reply would have been directed towards dealing with that classification and that we find that the Commissioner confirmed the classification under a different heading. It would follow that the order has been passed without giving the appellant reasonable opportunity of showing the cause to the proposed reclassification. The order cannot be sustained for this reason.3. On this ground we allow the appea...
Tag this Judgment!Tejinder Singh Makkar Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-30-1997
Reported in: (1998)229ITR82(Mum.)
1. This is an appeal by the assessee against the order of the CIT, Central-II, Bombay, passed under s. 263 of the IT Act, 1961 on 28th March, 1994, holding that the assessment as framed by the AO was erroneous insofar as it was prejudicial to the interests of the Revenue, on the following two grounds : (i) that the claim of the assessee for bad debts of Rs. 28,77,420 was allowed by the AO without proper scrutiny and without looking into the conditions prescribed under cl. (i) of sub-s. (2), of s. 36, of the IT Act, 1961; and (ii) the AO also completed the assessment without making enquiries about the source of funds for the amount of Rs. 8,35,000 given by the assessee to his wife, Smt. Harvinder Singh Kaur.2. It would be necessary to reproduce para 6 of the assessment order in this connection : "6. Assessee has claimed bad debt of Rs. 28,77,420 along with the details of the bad debt. It is stated that he sold the above goods to Shri Bhagwandas Aggarwal whose office is on Aaram Hotel, ...
Tag this Judgment!State of Maharashtra Vs. Vinayak Tukaram Utekar and Another
Court: Mumbai
Decided on: Jan-30-1997
Reported in: 1997(2)MhLj527
Vishnu Sahai, J.1. Since both these appeals arise out of the same set of facts and a common impugned judgment we propose disposing them of together. 2. Criminal Appeal No. 473 of 1984, has been preferred by the appellant, the State of Maharashtra, against the acquittal of respondent Vinayak Tukaram Utekar for an offence punishable under Section 397, I.P.C. and of respondent No. 2 Kashiram Shankar More, for the offence punishable under S. 397 r/w. 34, I.P.C. The said judgment of acquittal was passed on 6th March, 1984, by the Additional Sessions Judge, Thane, in Sessions Case No. 4 of 1984. By the said judgment the Additional Sessions Judge convicted Vinayak Tukaram Utekar for the offences under Sections 379 and 324, I.P.C., instead of S. 397, I.P.C. and gave him the benefit of Section 360 of the Code of Criminal Procedure. Criminal Appeal No. 474 of 1984 has been preferred by the State of Maharashtra against the order releasing respondent Vinayak Tukaram Utekar u/S. 360, Cr.P.C. 3. It ...
Tag this Judgment!Mumbai Shramik Sangh Vs. Bharat Petroleum Corporation Ltd. and ors.
Court: Mumbai
Decided on: Jan-30-1997
Reported in: (1999)IIILLJ1517Bom
Tipnis, J.1. Mumbai Shramik Sangh, a registered trade union has filed this petition on behalf of about 27 persons allegedly employed for cleaning, sweeping, dusting and washing multi-storey ed buildings in the staff colony at Mahul, Mumbai, owned and possessed by Bharat Petroleum Corporation Ltd., respondent No. 1 to this petition. It is alleged that the said colony of respondent No. 1 consists of a large number of multi-storeyed buildings which are owned and occupied by respondent No. 1 and about 27 workers who are listed in exh. 'A' to the petition are employed for the purpose of sweeping, cleaning, dusting and washing of floors of these buildings. It is asserted that the work which these employees are performing is of permanent/perennial nature. These 27 workmen are doing the said work continuously for a period ranging from minimum of one-and-a-half years to maximum of about 12 years. It is alleged that during the entire period of their employment as aforesaid, they worked under dif...
Tag this Judgment!Kishore S/O Ramchandra Phalak Vs. Vilas S/O Damodar Mahajan and ors.
Court: Mumbai
Decided on: Jan-30-1997
Reported in: 1998(1)ALLMR19; 1997(4)BomCR439
N.P. Chapalgaonker, J.1. Heard Shri S.R. Barlinge, Advocate for the petitioner, Shri S.A. Kulkarni, Advocate for the respondent Nos. 1 to 9 and Shri V.D. Sapkal, A.G.P. for respondent Nos. 10 and 12. Respondent No. 11 is deleted with the leave of the Court.2. Petition raises a short question whether it is imperative on the part of the Presiding Officer to record the votes by ballot on a motion expressing no confidence of the Sarpanch under the Bombay Village Panchayats Act, 1958 in the absence of statutory rule to that effect.3. In exercise of the powers under section 176 r/w section 33(2) of the Bombay Village Panchayats Act, 1958 (hereinafter referred to as 'the Act' for the purpose of brevity), State Government has framed two different sets of Rules, one governing the election of the Sarpanch and Up-Sarpanch, established under the Act and the other governing the motion of no confidence against those functionaries. The first set of the Rules of 1964 specifically provides that voting ...
Tag this Judgment!Shri Baban Sitaram Pande Vs. Smt. Saraswatibai Keshavrao Bhoirkar
Court: Mumbai
Decided on: Jan-30-1997
Reported in: (1997)99BOMLR242
D.K. Deshmukh, J.1. This is a tenant's petition challenging the judgment dated 10.7.1990 passed by the 11th Additional District Judge, Pune, in Civil Appeal No. 865 of 1989 filed by the petitioner. The petitioner had filed the Appeal against the decree passed against him for his eviction from the suit premises, dated 4.7.1989 passed by the 7th Additional Judge, Small Causes Court, Pune.2. The respondent-landlords had filed Rent Act Suit No. 1967/1985 claiming a decree of possession against the petitioner on two grounds, namely, that the tenant has secured alternate accommodation that the tenant has changed the user of the suit premises from residence to business. The trial Court found that the landlords had not proved that the tenant has secured alternate accommodation. However, it found that the landlords had proved that the tenant has changed the user of the suit premises. In the appeal, the Appellate Court held that because the tenant has set up a shop in the passage between the doo...
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