Mumbai Court March 1997 Judgments
Assistant Commissioner of Vs. Gajiani and Kudia Family Trust
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-31-1997
Reported in: (1997)63ITD20(Mum.)
1. These are two departmental appeals filed against the consolidated order of the CIT(Appeals)-XII, Bombay, dated 14-3-1990. The two common grounds which were raised in each of these appeals are the following :- "1. On the facts and in the circumstances of the case and in law, the learned CIT(Appeals) erred in directing the Assessing Officer to treat the rental income earned by appellant-trust from letting out premises to MTNL, Bombay as 'Income from other sources' and not as 'Business income' at the hands of appellant-trust in both the years. 2. On the facts and in the circumstances of the case and in law, the learned CIT(Appeals) erred in directing the Assessing Officer to hold that shares of the beneficiaries of trust are definite and determinate as per the terms of Trust Deed and directing the Assessing Officer to take further action accordingly ?" 2. The assessee is a private family trust formed under Trust Deed dated 9-1-1984. Copy of the Trust Deed is filed before the Tribunal ...
Tag this Judgment!M/S. Lalchand Manakchand and Sons Vs. M/S. Vijay Enterprises and Other ...
Court: Mumbai
Decided on: Mar-31-1997
Reported in: 1998(1)BomCR374; (1998)4BOMLR480
ORDERA.D. Mane, J.1. A short but important question is involved in this First Appeal, as to whether the suit filed by the appellant-firm was within limitation on basis of open, mutual and current account of the respondent-firm after it's dissolution.2. In order to appreciate this question we may refer to the facts of the case. For the sake of convenience, the appellant is referred as plaintiff, respondent No. 1- firm and respondents 2 to 5, who were it's partners as 'defendants'.3. The plaintiff filed suit on 29-4-1983 to recover certain amount due on the foot of the account for the period from accounting year 1977-78 to 1981-82. The plaintiff alleged that it maintains accounts of different firms in it's account books. Advances made by the plaintiff to the defendants and repayments thereof, are debited and credited respectively in the accounts of the defendants in books of accounts maintained by the plaintiff. The balance, at the end of each accounting year was forwarded in the next ye...
Tag this Judgment!Tractor Engineers Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-31-1997
Reported in: [1997]228ITR531(Bom)
DR. B.P. Saraf, J. 1. These references have been made by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee. Income-tax Reference No. 41 of 1989 pertains to the assessment year 1981-82 and Income-tax Reference No. 118 of 1990, pertains to the assessment year 1982-83. In the first reference, the following question has been referred to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of section 40(c) of the Income-tax Act, 1961, are applicable in the case of the appellant-company in so far as it concerned the payment of Rs. 1,52,368 made by it to M/s Larsen and Toubro Ltd. for having rendered services through a committee of directors ?' 2. In Income-tax Reference No. 118 of 1990, the following question has been referred to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justif...
Tag this Judgment!All India Federation of Tax Practitioners and anr. Vs. Union of India ...
Court: Mumbai
Decided on: Mar-28-1997
Reported in: 1997(4)ALLMR709; [1997]228ITR68(Bom)
M.B. Shah, C.J.1. The All India Federation of Tax Practitioners and a practising Advocate have filed this Petition for a declaration that ss. 64 to 78 of the Finance Act, 1997 are non est, void, unconstitutional and ultra vires in entirety, with a further prayer that the respondents be directed not to implement the same. In the alternative, it is prayed that, by suitable writ or direction, the respondents be directed to treat all the normal and honest tax-payers on par with the declarants under the Voluntary Disclosure of Income Scheme (hereinafter referred to as 'the scheme') in respect of the tax charged or chargeable to them and the amount of interest pertaining thereto and evolve a mechanism whereby the respondents are compelled to refund the excess amount collected from the normal tax-payers during earlier years. 2. This petition was filed on 2nd July, 1997 and it pertains to Finance scheme which is to operate upto 31st December, 1997 as declared at present. If the matter is admit...
Tag this Judgment!Jubilee Leather Works Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-1997
Reported in: (1998)(102)ELT507Tri(Mum.)bai
1. Duty of Rs. 1.43 lacs (approximately) and penalty of Rs. 1.50 lacs imposed on the concern and Rs. 50,000/- imposed on its proprietor are required to be deposited. There is also a redemption fine for plant and machinery ordered to be confiscated of Rs. 1.00 lac.2. Duty has been demanded on the ground that the applicant did not include in its assessable value of their clearances in the value to the extent of Rs. 8.98 lacs (approximately).3. Advocate for the applicant says that these were on three counts. The first was with regard to furniture supplied to Andheri Recreation Club.Quotation for supply of furniture of value of Rs. 9.35 lacs was given by the applicant to the club. After negotiation, the applicant agreed to provide services to the club in return of payment of Rs. 1.72 lacs.These services consisted of inspection of raw material to be purchased by the club, provision of design, hiring of labour on behalf of club and occasional supervision of manufacture. He contends that the...
Tag this Judgment!Kalyani Steels Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-27-1997
Reported in: (1998)(99)ELT620Tri(Mum.)bai
1. These appeals are directed against three separate orders-in-original passed by the Commissioner of Central Excise & Customs, Pune, confirming the demands made in six show cause notices.3. The appellant, engaged in the manufacture of steel billets falling under Chapter 72 of the Central Excise Tariff Act, 1985, was availing capital goods Modvat credit under Rule 57Q of the Central Excise Rules, 1944 since September, 1984 in respect of refractories (bricks and mortar) and binding accessories used in electric arc furnace used in steel making, after having filed necessary declaration for the period September, 1994 to June, 1995. Six separate show cause notices were issued stating that the inputs in respect of which Modvat credit was availed were not eligible inputs and therefore, Modvat credit was not admissible and proposing to demand the amounts of duty taken credit of.The appellant resisted the show cause notices raising various contentions. However, the Commissioner overruled t...
Tag this Judgment!Pandurang Dagadu Parte Vs. Ramchandra Baburao Hirve and Others
Court: Mumbai
Decided on: Mar-27-1997
Reported in: AIR1997Bom387; 1997(3)ALLMR578; 1997(3)BomCR161; 1997(2)MhLj759
ORDERAgarwal, J. 1. By the present petition. Petitioner seeks a declaration that Respondent Nos. 1 to 9, who have been elected as Members of the Mahabaleshwar Dewasthan Municipal Council, Respondent No. 10 herein, have incurred a disqualification and hence are no longer entitled to function as Councillors of Respondent No. 10 Council. Petitioner has also prayed for other consequential reliefs ensuing from the aforesaid declaration. 2. Petitioner is a ratepayer and is a resident of Mahabaleshwar. He has also been elected as a Councillor along with Respondent Nos. 1 to 9 and others to the aforesaid Municipal Council. Elections to the Municipal Council were held on 1st of December, 1996. Petitioner was declared elected from Ward No. 8 whereas Respondent Nos. 1 to 9 were declared elected from certain other wards of the Council. There being seventeen wards in the Council, seventeen councillors are elected. Each of the Councillors elected were not associated with any political party or aghad...
Tag this Judgment!B. Subhash Vs. Sanjha Jansatta and ors.
Court: Mumbai
Decided on: Mar-27-1997
Reported in: 1997(3)ALLMR219; 1997(2)MhLj679
ORDERR.M. Lodha, J.1. The plaintiff Subhash Babbar filed the suit against the defendants namely (1) Sanjha Jansatta (2) Vivek Goenka, (3) Prakhash Joshi, (4) Rahul Dev, (5) Sunita and (6) Indian Express News Paper (Bombay) Ltd. in the Court for a decree of Rs. 5 crores by way of compensatory damages. The plaintiff avers that by publication of the article 'Parde Ke Peechhe Kya Hai' in the issue of Hindi Newspaper 'Sanjha Jansatta' dated 13-1-1994, he was defamed. According to him, the defendants levelled insulting accusations andmade derogatory and defamatory statements against him in the said news article. The newspaper Sanjha Jansatta is published throughout the country and by the said publication, the plaintiff says his reputation, character and pride was lowered in the eyes of the society. It is averred in the plaint that plaintiff through his representative filed complaint in the Press Council of India, New Delhi on 24-1 -1994 under the Press Council Act, 1978 against the defendant...
Tag this Judgment!The Divisional Controller, Maharashtra State Road Transport Corporatio ...
Court: Mumbai
Decided on: Mar-27-1997
Reported in: 1997(4)ALLMR158; 1997(4)BomCR217
B.N. Srikrishna, J.1. This writ petition under Article 227 of the Constitution of India is directed against an order dt. 18th September, 1992 made by the Appellate Authority in Appeal (PGA) No. 5 of 1990 under the provisions of the Payment of Gratuity Act, 1972 (hereinafter referred to as 'the Act').2. The petitioner is the Divisional Controller of Maharashtra State Road Transport Corporation, Sangli Division. The Maharashtra State Road Transport Corporation is a statutory Corporation carrying on the business of transporting passengers by bus in the State of Maharashtra. The first respondent is an ex-employee of the petitioner. The first respondent was employed as Art 'A' Mechanic in 1966 in the Sangli Division of the petitioner Corporation and was working in the Depot at Tasgaon. Under the Service Regulations the first respondent was required to produce proof of his date of birth. Though the first respondent had made a declaration at the time of joining of service that his date of bir...
Tag this Judgment!imam Bashir Pathan Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-27-1997
Reported in: 1998BomCR(Cri)556
ORDERN.P. Chapalgaonker, J.1. This is yet another case where the married woman lost her life because of the burns at her matrimonial house and her husband is charged of murder. The 4th Additional Sessions Judge, Beed convicted under section 302 and 498A of the I.P.C. and sentenced the appellant to suffer rigorous imprisonment for life and to pay fine of Rs. 1,000/-, in default to undergo R.I. for three months for the offence under section 302 and to undergo two years rigorous imprisonment and to pay fine of Rs. 1,000/-, in default to suffer R.I. for three months for the offence under section 498A of the I.P.C. Shafiya Begum w/o Imam Bashir Pathan and her husband (accused-appellant) were both residing at Beed Sangvi, Taluka Ashti. It is alleged that in the evening of 12th September 1991 accused returned home and asked his wife Shafiya to bring Rs. 10,000/- from her parents, since the accused has received a call for recruitment in the army. It is alleged that the wife replied that since ...
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