Court : Rajasthan
Reported in : (1984)40CTR(Raj)340; [1984]146ITR620(Raj)
Kasliwal, J.1. This reference application under Section 256(2) of the I.T. Act, 1961, has been filed against the order of the Income-tax Appellate Tribunal dated 19th November, 1981.2. The petitioner-assessee, M/s. Registhan Pvt. Ltd. (hereinafter referred to as ' the assessee-company '), was a partnerin the firm of M/s. Registhan, Jaipur. The ITO disallowed the claim of the assessee-company for an amount of Rs. 62,270 which was paid in cash and was in violation of the provisions of Section 40A(3) of the. Act.3. The assessee-company filed an appeal and the learned Commissioner of Income-tax (Appeals), Rajasthan, held that cash payments in this case were covered by exceptions given Clause (j) of Rule 6DD of the I.T. Rules and the clarification issued by the Board as per instructions dated 31st May, 1977. The Commissioner took the view that the appellant-company had taken over all the assets and liabilities of the firm and the firm was in the process of closing down its business. In thes...
Tag this Judgment!Court : Rajasthan
Reported in : 1983WLN(UC)145
Kanta Bhatnagar, J.1. This appeal is directed against the judgment dated September 21, 1976 passed by the Chief Judicial Magistrate, Chittorgarh, acquitting the respondents for the charge of contravention of Clause 4 of the Sugar (Packing and Marking) Order, 1970 (hereinafter to be refeferred as 'the Order!) read with Sugar Control Order, 1966, punishable under Section 3/7 of the Essential Commodities Act.2. M/s. Mewar Sugar Mills Ltd. Bhupalsagar (Hereinafter to be referred as 'the Mills' is manufacturer/ producer of sugar by vacuum pan process. Respondent No. 1 Shri N.R. Keshan is the Assistant Manager and respondent No. 2 Shri Sardar Singh Kothari is the General Manager of that Mills. In exercise of the powers conferred by Section 3 of the Essential Commodities Act, the Central Govetnment made the Sugar Control Order, 1966 Clause 5 of that Order authorising the Central Government to issue directions to the producers or recognised dealers by general or special order regarding product...
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