Mumbai Court July 2005 Judgments

Dy Cit, Central Circle 5 Vs. Mrs. Meena Nayan Chandan

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)5SOT1(Mum.)

"On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in:- 1. deleting the addition of Rs. 1,25,000 representing unexplained investment in loans given by the assessee, on the ground that no corresponding document/ evidence was found during the course of search ignoring the fact that as per the provisions of section 158BB(l) the assessing officer is to compute the undisclosed income for the block period on the basis of 'evidence found as a result of search or requisition of books of account or documents and such other material or information as are available with the assessing officer.' 2. deleting the addition of Rs. 74,000, representing the unexplained cash credits, on the ground that no corresponding document/evidence was found during the course of search ignoring the fact that as per the provisions of section 158BB(l), the assessing officer is to compute the undisclosed income for the block period on the basis of 'evidence found as a result of ...

Shri Dattatraya Dagadu Kudale Vs. the State of Maharashtra

Court: Mumbai

Reported in: I(2006)DMC85; 2005(3)MhLj1034

R.C. Chavan, J. 1. This appeal by a convict, who has been sentenced to suffer imprisonment for life and rigorous imprisonment for 5 years with fine for having murdered his wife and having given false information to police, seeks to challenge the judgment delivered by the learned Additional Sessions Judge, Pune, in Sessions Case No.349 of 1993 before him. 2. Facts which led to the prosecution of the appellant are as under:-Victim Sharda was daughter of one Jotiba Bapu Jadhav. She was initially married to one Kisan Shelar, who divorced her. On 2nd June, 1986, she married the appellant-Dattatraya Kudale, who was residing at Kudale Vasti near Jejuri with his brother Baban Dagadu Kudale and mother. The victim had no issue of this marriage. The victim started suffering ill-treatment on this count. The appellant also started expressing a suspicion about her character. For about a month and half before the incident, the victim was staying with her parents. Since, during this period, the appell...

Ranjit Ramchandra Upadhyaya (Dr.) Vs. Salas Co-op. Hsg. Society Ltd.

Court: Mumbai

Reported in: 2006(1)ALLMR406; 2005(5)BomCR56

Bobde S.A., J.1. Rule, returnable forthwith.2. Mr. Datar waives service of rule for the respondents.3. Heard by consent.4. The petitioner is a member of the respondent - Co-operative Housing Society. The dispute between the parties is whether the petitioner is liable to pay maintenance charges in respect of two units or three units. According to the petitioner, he is liable to pay maintenance charges of two units. According to the society he is liable to pay for three units. The case of the society is based on consent terms, said to have been arrived at between the petitioner and the society on 18th March, 1994, in which the petitioner said to have agreed that he is owner of three units.5. The present proceeding arose out of the proceedings initiated by the petitioner for restraining the society from recovering maintenance charges in respect of three units. This proceeding was initiated before the Dy. Registrar. The Dy. Registrar observed in his order dated 29.12.2004 that the petition...

Maharashtra Association of General Workers Vs. Steelage Industries Ltd ...

Court: Mumbai

Reported in: 2006(1)BomCR862; [2006(107)FLR1025]; (2006)ILLJ610Bom; 2005(4)MhLj67

J.P. Devadhar, J.1. This petition arises out of the judgment and order dated November 20, 2003 passed by the Industrial Court at Mumbai dismissing Complaint (ULP) No. 312 of 1997 filed by the petitioner-union. Although the said complaint was filed under Section 28 and 30 read with Item 6 of Schedule II and Items 5, 6 and 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 ('Act' for short), the learned counsel for the petitioner restricted his argument relating to the unfair labour practices covered under to Item 6 of Schedule IV of the Act. Therefore, the only question required to be considered in this writ petition is whether the respondent No. 1 company committed unfair labour practices covered under Item 6 of Schedule IV of the Act.2. The respondent No. 1 company was engaged in the manufacture of steel furniture and safe having its factory at Mazgaon, Mumbai - 400 010. The respondent No. 1 company employed more than 30...

Divakar Shyamrao Chauhan Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2006CriLJ578; 2005(4)MhLj179

P.S. Brahme, J.1. Rule. Rule returnable forthwith. The petition is taken up for final hearing by consent.2. Heard the learned counsel for the petitioner and the learned APP for the respondents.The petitioner, who is undergoing an imprisonment for life in Central Prison, Nagpur has approached this Court for his release on parole.3. The petitioner has filed Criminal Appeal No. 511/2002 challenging the judgment and order of conviction and the appeal is pending in this Court. The petitioner has filed the present petition for grant of parole for 30 days for reconstruction of his house which is in collapsible condition. It is the contention of the petitioner that due to the fact that the house which is on the verge of collapse, his family members apprehend eminent danger to their life.4. On behalf of the respondents-State, respondent No. 3 has filed his affidavit in which the factual position as to the state of house of petitioner i.e. the house is in dilapidated condition and urgent reconst...

State of Maharashtra, Through P.S.O. Vs. Rajendra S/O Ganji Moon and o ... Overruled

Court: Mumbai

Reported in: (2005)107BOMLR1583; 2006(1)MhLj647

P.S. Brahme, J.1. Heard learned APP for the appellant-State and learned Counsel for the respondents. Perused the records. 2. This appeal is directed against the judgment and order of acquittal passed by the Additional Sessions Judge, Wardha in Sessions Trial No. 75/1985 decided on 19.11.1993 acquitting the accused/respondents of the offence punishable under Section 302 read with 34 of the Indian Penal Code. 3. The prosecution case, in brief, may be stated as follows : Deceased Dharmpal was son of Kalawati (PW 4) and brother of Dinbandhu (PW 3). All accused persons are residents of village Wadgaon (Dixit) where deceased Dharmpal, his parents and brothers were residing. It is the case of the prosecution that the accused persons entertained suspicion that witness Kalawati was practicing black magic on women members of their family and as a consequence of that the relations between two families were strained. The incident took place on 8.3.1985 in front of the house of deceased Dharmpal, w...

Ramesh Gangadhar Korde Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2006(1)ALLMR774; 2006(2)BomCR157

Rebello F.I., J.1. Rule. Heard forthwith.2. The petitioner was elected as the President of the Municipal Council, Narkhed in District Nagpur in the elections held in January, 2002. He was opposed by one Ramesh Gupta, who was unsuccessful. The petitioner contends that he was being obstructed in the discharge of his functions by position members at the instance of Shri Gupta. In 1992 the Municipal Council, Narkhed had taken up development activities. After his election in January, 2002 he attended the meeting in the office of Deputy Director of Town Planning, Nagpur on 12th September, 2002 in order to take positive steps towards the completion of work undertaken in 1992. The Deputy Director of Town Planning, Nagpur instructed the petitioner to allow the procedure as mentioned in the minutes for completion of the work. A contract was signed and work was allotted to one M/s. Preetee Builder, Nagpur. It is the petitioner's case that he had no business connection nor was interested in the co...

Datamatics Information Tech Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(189)ELT470Tri(Mum.)bai

1. Appellants are inter alia, engaged in the activity of installation of Fire Alarm Systems ("FAS" for short) and Closed Circuit Television System ("CCTV" for short). These systems are installed at the premises of various customers. Various items of equipment such as cameras, receiver driver units, pan and tilt units, multiplexers, detectors, panels, monitors, cabling, etc., are either purchased locally or are imported by the Appellants. These items are directly dispatched to the work sites where they are connected & installed from the plan showing the various items installed and their inter alia connection. It is seen, that the entire system is spread over a wide range and become parts of the civil structure from various pieces that had been brought and can be shifted only by dismantling it into components and there- after the shifting is of components.2. We find that in the case of Fire Alarm System, this Tribunal in the case of Electronics Services v. CCE - 2000 (120) E.L.T. 46...

Cce Vs. Vridheshwar Ssk Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The amount involved in the present appeal is only Rs. 5,288/-. The Commissioner(Appeals) has held that the provisions of Rule 57CC are not applicable to bagasse and press-mud, which are residues and waste from the food industries. He has further held that these are not obtained from the processing of any inputs, on which modvat credit was obtained but are only residues of non-dutiable inputs.2. Inasmuch as the amount involved is only Rs.5,288/- and the Commissioner(Appeals) order prima facie appears to be correct, I do not find any justifiable reason to admit the appeal on record. The same is accordingly dismissed as not admitted....

T.T.K. Healthcare Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

a) There is absolutely no dispute between the Appellants and the department in respect of the classification of the Foley Balloon Catheters i.e. under Chapter heading 90.18 of the Tariff Act, and therefore the same, would be covered by Serial No. 43 of Notification no 10/2002 Dated 1st March 2002 b) Serial no 43 of the notification grants the benefit of the concessional rate of duty to all goods falling under Chapter heading 90.18 of the Tariff Act. The exclusion is only in respect of Entry no 42 of the table to the said notification and not an exclusion from the purview of the notification itself. c) Once it is undisputed positions that Foley Balloon Catheters are classified under chapter heading 90.18 of the Tariff Act, then they are entitled to the benefit of the concessional rate of duty in terms of serial no 43 of notification and there is no need to see serial no 42, which contains an Explanation to the effect that Foley Balloon Catheters are excluded. Since serial no 43 of the ...