Mumbai Court December 1997 Judgments
institute of Banking Personnel Vs. Assistant Director of Income-tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-24-1997
Reported in: (1998)67ITD160(Mum.)
1. These appeals were heard together and they are disposed of this common order. These appeals are directed against the orders of the CIT (Appeals) wherein he confirmed the orders of the Assessing Officer in which it was held that the assessee is not a Charitable Organisation within the meaning of section 2(15) of the Income-tax Act and so is not entitled for the benefit of exemption of income from tax under section 11 of the Income-tax Act.2. Various objections are taken for these three years but the gist of the objection is that the CIT (Appeals) erred in holding that the assessee is not entitled for the exemption of income under section 11.For one of the year, i.e. assessment year 1994-95 the assessee has also claimed exemption of its income under the provisions of section 10(22) of the Income-tax Act. This ground is not taken for the assessment years 1991-92 and 1993-94. Before considering the stand taken by the Revenue authorities it will be useful to consider the objects of the ...
Tag this Judgment!Shri Subhash Govind Bhanushali Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(2)ALLMR482; 1998(2)BomCR470; 1998(1)MhLj595
ORDERT.K. Chandrashekhara Das, J.1. This writ petition is filed challenging the orde dated 17th December, 1983 passed by the Additional Commissioner, Konkan Division, Bombay in Appeal/Desk/WTN/4713 communicated on 16-5-1984 evidenced by Exh. A to the writ petition. By the impugned order, the land admeasuring 18 acres and 16 gunthas in Vikramgarh village, Tal. Javhar District Thane, comprising in various survey numbers was ordered to be restored in favour of respondent Nos. 5 and 6 in exercise of the power under section 7 of the Maharashtra Lands Restoration to Scheduled Tribes Act, 1974 (hereinafter referred to as 'Restoration Act' for short) in Restoration Case NO.TNC/ACT XIV/SR-9 dt. 18th September, 1977. The Divisional Commissioner passed this impugned order setting aside the order passed by the Tahsildar under section 4 of the said Act whereby the application for restoration of land in question at the instance of respondent Nos. 5 and 6 were dropped.2. The short facts for the purpo...
Tag this Judgment!Dagadu Rama Mali and Another Vs. Pandurang Govind Mali and Another
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(2)ALLMR324; 1998(2)BomCR563; 1998(1)MhLj801
ORDERT.K. Chandrashekhara Das, J. 1. The only question argued before me on behalf of the petitioner is whether the application filed by the respondents was maintainable under section 84 of the Bombay Tenancy and Agricultural Lands Act, 1948. The question arises under the following facts : 2. Deceased respondent No. 2- Yeshwada w/o Nevratti Mali was the landlady widow on 1-4-1957 in respect of land comprising R.S. No. 347/2 now Block No. 1290 admeasuring O.K. - 19 acres, assessed at Rs. 0-15, situated at village Lengore, Tahsil Khanapur, District Sangli. The said land was held by the tenant one Pandurang Govind Mali respondent No. 1. Since the landlady was widow on the tiller's day, proceedings started under section 32-G were dropped till the postponed expiry period as laid down in section 32-F of the Tenancy Act. During this period in 1967 the landlady (widow) sold this land to the petitioner and who started obstructing the enjoyment of the land by the tenant. The tenant then applied u...
Tag this Judgment!Commissioner of Income Tax Vs. Chase Trading Co.
Court: Mumbai
Decided on: Dec-24-1997
Reported in: [1999]236ITR665(Bom)
A.Y. Sakhare, J.1. By this reference at the instance of the Revenue (CIT, Bombay City-IV, Bombay) under s. 256(1) of the IT Act, 1961, the Tribunal, Bombay, Bench 'E', has referred the following two questions of law to this Court for opinion : '1. Whether, on the facts and in the circumstances of the case, there was evidence before the Tribunal to hold that the sale of shares of M/s. Kay Jay Industrial Pvt. Ltd. by the firm to the partners under consideration was a commercial transaction 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that on transfer of shares of Kay Jay Industrial Pvt. Ltd. by the firm to the partners, the claim of loss is allowable as business loss ?' 2. The assessee - Chase Trading Company - a partnership firm, deals in shares. During the course of business 10,000 shares of Kay Jay Industrial Pvt. Ltd. were acquired at Rs. 10 per share. The assessee had shown these shares as its stock-in-trade. The value of the said...
Tag this Judgment!Powai Housing Development Pvt. Ltd. and Others Vs. Jayanti Satyanaraya ...
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(2)BomCR780
ORDER1. This Cross Objection is filed against the order dated 4th April, 1997 passed by the learned Single Judge in Notice of Motion No. 690 of 1996. It has been contended by the appellants that, without joining them as party defendants. Respondents No. 1 to 8 (Original Plaintiffs) have obtained interim order which affects them seriously and adversely. It is contended that they are bona fide purchasers of the flats from the appellants, the Developers. By the said order, the learned Single Judge of this Court on 28th June, 1995, appointed Receiver in respect of the entire property bearing Plots No. L-1 and L-2. However, the Court observed that, if the Receiver finds any third-parties in possession of the said property, the Receiver shall not disturb their possession, but appoint them as his agents, without security and royalty and, thereafter, apply to this Court for further direction. The Court also restrained the defendants from executing final conveyance in favour of the alleged purc...
Tag this Judgment!Dr. Ambedkar College of Commerce and Economics and Another Vs. Mrs. Sh ...
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(2)ALLMR475; 1998(3)BomCR270; 1998(2)MhLj99
ORDERShri F.I. Rebello, J.1. The petitioners herein have challenged the order of the University and College Tribunal dated 30th August 1996. The said appeal was preferred by respondent No. 1 against the termination of her services with effect from 21st April 1996 by communication dated 16th March, 1996.2. The petitioner is a College affiliated to the respondent No. 2. The petitioner No. 1 hold B.Sc. (Hons.) with Economics and M.Sc. with Economics. She secured 55% marks in Post Graduation Examination. There was a leave vacancy in the petitioner's college and she was initially appointed on 20th June, 1993 against the leave vacancy. The College thereafter invited applications for a full time post of lecturer in Business Economics open category. The petitioner applied for the same. The petitioner was duly interviewed by a duly constituted Selection Committee and was selected. She was appointed on probation with effect from 10th November 1993. The petitioner thereafter applied to the respon...
Tag this Judgment!R.N. Maskeri Vs. Anz Grindlays Bank P.i.C. and Another
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(1)ALLMR557; 1998(3)BomCR665; (1998)1BOMLR82; [1999(81)FLR541]
ORDERF.I. Rebello, J.1. The petitioner is an ex-employee of respondent No. 1. By this petition he seeks to impugn the order dated 5th February 1997 whereby, by a common order the Labour Court constituted by the Central Government dismissed three applications filed by ex-employees of respondent No. 1 including petitioner herein. The Petitioner falls in the category of non award staff. It was the contention of the petitioner that Respondent No. 1 had revised the salary of management staff in terms of Memorandum dated 1st March, 1989 and as such they were entitled to revision of salary and consequent fixation of pension based on the revised salary. In fact it is pointed out that by letter dated 10th July 1989 the lump sum amount being arrears which they would be entitled to was paid to them and consequently they were entitled to refixation of pension and consequent payment of the dues. The petitioner also contended that employees similarly situated as the petitioner had also moved similar...
Tag this Judgment!Madhavrao S/O Shankar Rao and Others Vs. the State of Maharashtra
Court: Mumbai
Decided on: Dec-24-1997
Reported in: 1998(5)BomCR206
ORDERV.K. Barde, J.1. The three appellants faced charge for offences punishable under section 498-A r/w 34, 304-B r/w 34 of Indian Penal Code in Sessions Case No. 9/1993 before the Additional Sessions Judge, Biloli, and were convicted and sentenced for the said offences. Hence, the present appeal.2. Ramrao Anaji Wankhede lodged report at Kuntur Police Station, Dist. Nanded. On 20-8-1990, he reported that his sister Ansabai got married with Madhavrao Shankar Kadam about five years prior to that date. Dowry Rs. 14,000/- and 5 gms. gold was agreed to be given. At the time to marriage, cash Rs. 10,000/- one tape-recorder and one electric fan were given to Madhavrao. The balance of dowry Rs. 4,000/- and 5 gms. gold was to be given at the time of next harvesting season. However, he could not give the amount and gold. So his sister was being illtreated by her husband and mother-in-law. His sister was telling him about the same. So on next harvesting season, he gave Rs. 2,000/- but cash Rs. 2,...
Tag this Judgment!B. R. Engineering Co. Vs. Assistant Commissioner of Income-tax.
Court: Mumbai
Decided on: Dec-24-1997
Reported in: (1998)60TTJ(Mumbai)273
ORDERJ. K. VERMA, A.M. :We have heard both the parties. The learned counsel for the assessee submitted that in this case the learned CIT(A) had called for a remand report from the Assessing Officer (AO in short) which she has mentioned at pages 25 to 27 of her order. He also submitted that her order in para 49 makes it clear that she had received one more report other than the one mentioned in para 48 of her order i.e., which is dt. 24th September, 1997. However, no opportunity was given to the assessee to give any clarification or to rebut whatever might have been alleged in these reports. In fact, even a copy of those remand reports were not given to the assessee. He further submitted that the last date of hearing given by the AO to the assessee was 25th July, 1997 whereas the appellate order mentions the date 24th September, 1997 as the date of the forwarding note by the Dy. CIT to the CIT(A). He again submitted that this clearly shows that the learned CIT(A) passed the order agains...
Tag this Judgment!Mohammad Bakir Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-23-1997
Reported in: (1998)(103)ELT661Tri(Mum.)bai
1. In October, 1991 the officers of the Customs Department seized from the possession of the appellant tools of various kinds such as drills, screw-drivers, saw blades etc. on the belief that the goods have been smuggled into India. The appellant could not produce evidence of importation of the goods, or legal acquisition by him. He said that the goods had been sold to him by third party. Subsequently, he produced some documents showing purchase of some of the goods. These documents were found to be correct on verification and goods covered by them were returned to the appellant. Notice was issued proposing confiscation of goods in respect of which the appellant could not produce evidence of importation or legal acquisition. Adjudicating upon the notice, the Additional Collector [whose order has been confirmed by the Collector (Appeals)] confiscated the goods with an option to redemption on payment of fine and imposed a penalty on the appellant. Hence this appeal.2. It is contended by...
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