Mumbai Court February 2000 Judgments

Tribhovandas Bhimji Zaveri Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. By this application, the assessee requires us to recall Tribunal's order dated 17th August, 1999, in ITA No. 421/Bom/1992 for the asst.yr. 1988-89 on the ground that there were some mistakes rectifiable under the provisions of s. 254(2) of the IT Act, 1961.2.The assessee-firm purchased jewellery of the value of Rs. 1,53,02,266 weighing 54,803.250 gms. from the partners of the firm and their family members in the year of account relevant for the asst. yr. 1988-89. It was also claimed that the said partners and family members filed returns for the asst. yr. 1978-79 under the Amnesty Scheme, 1985 in March, 1987 and offered the value of certain jewelleries as their incomes and it is the same jewelleries which were declared by the partners in March, 1987, that were subsequently sold to the assessee-firm in the year of account relevant for the asst. yr.1988-89. In the course of the assessment of the assessee-firm for the asst. yr. 1988-89, the AO sought to enquire into the genuineness of...

Shri Guru S. Fondekar and Others Vs. Margao Municipal Council and Othe ...

Court: Mumbai

Reported in: 2000(3)ALLMR578; 2000(2)BomCR821; 2000(4)MhLj27

ORDERR.K. Batta J.1. These petitions raise common questions and, as such, the same were heard together and are being disposed of by common judgment. 2. The petitioners in Writ Petition No. 345/95 are working as Lower Division Clerks in Margao Municipal Council since 6th February, 1989 and were confirmed in the said posts on 23rd November, 1993. Prior to that the petitioners were working as Supervisors and were regularized against the said posts vide Order dated 30th March, 1983. According to them they possess and hold the necessary qualification for being promoted and appointed to the posts of Municipal Inspectors for which the feeder cadre is the post of Lower Division Clerk (L.D.C.). 3. The petitioners in Writ Petition No. 346/95 were initially appointed as Lower Division Clerks in Margao Municipal Council on 17th July, 1981 and 27th December, 1982, respectively. The petitioner No. 1 was regularized against the said post of L.D.C. on 16th January, 1983 and petitioner No. 2 was confir...

All Goa Private Schools Pre-primary and Primary Teachers Association a ...

Court: Mumbai

Reported in: 2000(3)ALLMR620; 2000(3)BomCR17

ORDERR.K. Batta, J.1. The petitioner No. 1 is an Association of Pre-Primary and Primary Teachers of Private Schools of Goa. The petitioners had earlier filed Writ Petition No. 302 of 1988, which was disposed of by Oral Judgment dated November 7/8, 1989 by Division bench of this Court. In the said petition the question which was raised by the petitioner No. 1 Association on behalf of the employees of the unpaid minority schools was whether section 14 of the Goa, Daman and Diu School Education Act, 1984 (hereinafter called 'the said Act') was arbitrary/discriminatory and, therefore, violative of Article 14 of the Constitution of India. Vide & oral judgment in the said writ petition section 14 of the said Act was struck down as ultra vires of Article 14 of theConstitution except to the extent it makes inapplicable section 11(2) to unaided minority school. In addition, the State of Goa was directed to enforce the provisions of sub-sections (1), (3) (4) and (5) of section 11 and section 13 ...

Rikhabdas Jhaverchand Vs. Commissioner of Income-tax and anr.

Court: Mumbai

Reported in: (2001)169CTR(Bom)196; [2001]249ITR774(Bom)

1. The short point, which arises for consideration, is whether Section 153(2A) of the Income-tax Act, 1961, is applicable to the facts of this case.2. On March 12, 1984, the Assessing Officer assessed the total income of the petitioners for the assessment year 1981-82 at Rs. 1,84,280 after disallowance of bad debts of Rs. 78,166. The appellate authority dismissed the appeal of the assessee. However, by order dated January 10, 1989, the Tribunal allowed the assessee's appeal and remanded the matter back to the Assessing Officer with a specific direction to verify the correctness of the claim by calling for information from the debtors or by getting the details verified through the Income-tax Officer, who assessed the debtors. With this specific direction, the Tribunal set aside the order of the Commissioner of Income-tax (Appeals) and restored the matter relating only to bad debts to the file of the Assessing Officer. Pursuant to the direction of the Tribunal contained in its order date...

Wali Mohamad Ashrafi Amjad Mukadam Vs. Abdul Latif Haji and ors.

Court: Mumbai

Reported in: [2000(85)FLR182]; (2000)ILLJ1251Bom

R.J. Kochar, J.1. The appellant the original applicant in W.C. (Non-Fatal) No. 5 of 1980 before the Commissioner for Workmen's Compensation, Nasik, being aggrieved by its order dated September 16, 1982, has filed the present first appeal. The applicant had filed the aforesaid application before 'the Commissioner under Section 22 of the Workmen's Compensation Act, 1923 read with other provisions of the Act and Rules framed therein for the injury caused to him during the course of his employment on March 1, 1980. He has claimed an amount of Rs. 5,040/- towards the compensation with penalty and interest. In the application he has claimed that he was drawing Rs. 280/- per month as monthly wages. He has further averred in the application that on March 1, 1980 when he was on duty he met with an accident during the course of his employment and his ring finger and little finger of his left hand were injured. He has also stated that as a result of the said accident he was rushed to the Wadia Ho...

Maharashtra General Kamgar Union and ors. Vs. Empire Industries Ltd. a ...

Court: Mumbai

Reported in: [2000(86)FLR189]; (2000)IIILLJ1036Bom

F.I. Rebello, J. 1. Petitioner No. 1 is a Trade Union which has filed a complaint before the Industrial Court, which complaint was numbered as Complaint No. 1384 of 1988. The petitioner Nos. 2 and 3 are two of the workers who were sought to be impeded/added as complainants in the complaint. The application for addition of parties was by petitioner No. 1.2. The Industrial Court by Judgment dated April 18, 1995 dismissed the application for amendment below Exhibit U-27. The Complaint filed by the petitioner was also dismissed by judgment dated April 18, 1995 below Exh. C-43. Aggrieved by the said order the petitioners have approached this Court impugning the judgment dated April 18, 1995 passed in compliant No. 915 of 1988 as also in complaint No. 1384 of 1988.3. Insofar as complaint No. 915 of 1988 is concerned the prayers sought were to hold and declare that the respondent No. 1 herein had engaged in unfair labour practice under Items 9 and 10 of Schedule IV of the M.R.T.U. & P.U.L.P. ...

Tribhovandas Bhimji Zaveri Vs. Assistant Commissioner of Income Tax

Court: Mumbai

Reported in: (2000)69TTJ(Mumbai)358

ORDERM.V.R. Prasad, A.MBy this application, the assessee requires us to recall Tribunal's order dated 17-8-1999, in ITA No. 421/Bom/1992 for the assessment year 1988-89 on the ground that there were some mistakes rectifiable under the provisions of section 254(2) of the Income Tax Act, 1961.2. The assessee-firm purchased jewellery of the value of Rs. 1,53,02,266 weighing 54,803.250 gms. from the partners of the firm and their family members in the year of account relevant for the assessment year 1988-89. It was also claimed that the said partners and family members filed returns for the assessment year 1978-79 under the Amnesty Scheme, 1985 in March, 1987 and offered the value of certain jewelleries as their incomes and it is the same jewelleries which were declared by the partners in March, 1987, that were subsequently sold to the assessee-firm in the year of account relevant for the assessment year 1988-89. In the course of the assessment of the assessee-firm for the assessment year ...

Shalimar Agencies Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(120)ELT166Tri(Mum.)bai

1. The appellant imported a consignment at Kandla and filed for its clearances a bill of entry describing the goods as mild steel low carbon cold rolled carbon steel strips cut- tings/defectives. The bill of entry indicated the percentage of the various elements contained in the steel. The department was of the view that the value declared in the invoice and bill of entry was US $ 260 per metric tonne CIF was far too low, in view of the report of test furnished by the Indian Institute of Technology (IIT for short), Bombay, which, after testing the goods found them to be silicon steel electrical grade and also not to be defective. The notice issued to the importer proposed to enhance the value to US $ 1085 per metric tonne CIF based on the imports of silicon steel electrical grade by M/s. Electra India at Bombay. In reply to the notice, the importer disputed the correctness of the test carried out by the IIT, Bombay which concluded that the goods were electrical grade and wished to cro...

Krishnarao A. Rane and 7 ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(70)ECC577

1. These eight appeals are against the orders of the Additional Collector imposing penalties on each of these appellants (except Dilip Saidas Swar--appeal 368/89) and ordering confiscation of the following conveyance allowing them to be redeemed on payment of fines indicated against each:Madhukar Sawant Rs. 50,000 and confiscation of fishingtrawler with an option to redeem on payment of fine of Rs. 25,000.2. We have heard Shri Arun Mehta, advocate for all the appellants except S. Parab and Natekar. These two were absent and unrepresented despite issue of notice. We have read the submissions made by them in the memorandum of appeal, other relevant papers and heard the departmental representative.3. The orders of penalty and confiscation followed the seizure by the Custom officers at Mapusa of a truck stated to have been loaded with contraband belonging to Raikar. The officers Investigations lead them to Sunil Natekar. Natekar is stated to have said on interrogation that he had arranged...

H.K. Shipping Services (P) Ltd. Vs. Commr. of Customs (P)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(70)ECC601

1. These batch of six appeals have been filed against the Order-in-Original No. 103/Collr./1991 dated 22.11.1991 passed by the Collector of Customs (Preventive) Gujarat whereunder he had ordered confiscation of the cement and the vessel M.V. Marwan-10 and imposed penalty of various amounts from Rs. 50,000 to Rs. 10,000 on 8 parties.The six appeals have been filed by six appellants by combining.2. The facts of the case in brief are vessel called M.V. Marvan 10 which originally belonged to owners M/s. Marwan Shipping & Trading Co.of U.A.E. which got fire while on a voyage carrying cement. As a result of the fire of the vessel cargo got demaged and the crew of the vessel abandoned the same. As a result of the damage due to fire vessel became laid up and ceased to be self-propelling which was done through the Pakistan Govt. and Marwan Shipping and Trading Co. of UAE. It was towed from United Arab Emirates from March 1990 onwards upto May 1990. There were series of events resulting in ...