Rajasthan Court September 1985 Judgments
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Commissioner of Income-tax Vs. S. Sajit Singh and Sons
Court: Rajasthan
Decided on: Sep-11-1985
Reported in: [1987]166ITR377(Raj)
Dwarka Prasad, J.1. The Commissioner of Income-tax, Jaipur, by this reference application-under Section 256 of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), has prayed that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as ' the Tribunal '), may be directed to state the case and refer the following two questions arising out of its order dated January 17, 1979, to this court for its opinion:' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that only that part of the interest which related to the assessment year 1972-73 should be brought to tax in the assessment year 1972-73 and not the entire amount, viz., Rs. 21,916 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the additional amount of compensation received during the period relevant to the assessment year 1972-73 was assessable in the assessment year 1964-65?' 2. The ...
Commissioner of Income-tax Vs. Ganganagar Sugar Mills Ltd.
Court: Rajasthan
Decided on: Sep-11-1985
Reported in: [1987]164ITR245(Raj)
Dwarka Prasad, J. 1. This application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), raises the question as to whether there was a mistake apparent from the record on the basis of which the Income-tax Officer was justified in exercising jurisdiction under Section 13 of the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'the Act of 1964 '). 2. While computing the capital base of the assessee, M/s. Ganganagar Sugar Mills Ltd., in the proceedings for the assessment year 1969-70 for assessment of surtax, the Income-tax Officer took into consideration reserve for redemption of debentures and for meeting bad and doubtful debts. 3. After the completion of the surtax assessment, the Income-tax Officer initiated proceedings for rectification of his earlier order under Section 13 of the Act of 1964 and held that the amounts kept apart by the company as reserves for redemption of debentures and for meeting bad and doubtful debts could no...
Commissioner of Income-tax Vs. Royal Amber Resorts
Court: Rajasthan
Decided on: Sep-11-1985
Reported in: [1987]164ITR311(Raj)
1. We are of the view that the Income-tax Appellate Tribunal, Delhi Bench-E, Delhi, was right in holding that no question of law referable to this court arises in the present case.2. The assessee is a registered firm. It claimed depreciation in respect of certain immovable properties which were contributed by one of the partners as his share of the capital in the firm. The question arose as to whether the immovable properties brought in by one of the partners as his share of capital in the firm did not require registration and as to whether the firm was entitled to depreciation in respect of immovable property contributed to its capital by one of the partners. Both these questions stand concluded by the decision of this court in CIT v. Amber Corporation and CIT v. Amber Corporation , following the decision of their Lordships of the Supreme Court in Addanki Narayanappa v. Bhaskara Krishnappa : [1966]3SCR400 .3. In Narayanappa's case : [1966]3SCR400 , their Lordships of the Supreme Court...
Laxman Singh Vs. Smt. Asha Devi
Court: Rajasthan
Decided on: Sep-11-1985
Reported in: 1985WLN(UC)293
Panna Chand Jain, J.1. This appeal has been filed against the judgment and decree passed by the District Judge Jodhpur in Misc. case No. 45-A/80 on 14th Feb. 1985. which on the petition of wife Smt. Asha Devi, a decree for divorce dissolving the marriage was passed against Laxman Singh, the husband of the petitioner Asha Devi. In the judgment a direction was given by the court for prosecution of Laxman Singh for fabricating false evidence under Section 340 Cr.PC. Aggrieved by the judgment and decree dated 14th Feb. 1985 Laxman Singh has filed the appeal under Section 28 of the Hindu Marriage Act. The petitioner Asha Devi filed the petition on the ground that she was married with Laxman Singh as per the Hindu customs on 8th May 1978. It was also mentioned that from the valid wedlock a daughter was born after one year of the marriage. The daughter is minor, she is living with the petitioner Divorce was sought on the allegations of cruelty and adultery. It was alleged that the husband had...
Commissioner of Income-tax Vs. Chanchaldas Sobhrajmal
Court: Rajasthan
Decided on: Sep-10-1985
Reported in: [1987]164ITR306(Raj)
Dwarka Prasad, J.1. These six applications have been moved by the Commissioner of Income-tax, Jaipur, under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred, to as 'the Act'), seeking a direction to the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), to state the case and refer questions arising out of the order of the Tribunal to this court for its opinion.2. The assessee is M/s. Chanchaldas Sobhrajmal, Beawar, which is a Hindu undivided family and the assessments pertain to the assessment years 1968-69 to 1972-73 and 1974-75. A partnership firm, M/s. Murlidhar and Company, was constituted by a deed of partnership dated September 9, 1966, in which the Hindu undivided family, M/s. Chanchaldas Sobhrajmal,entered as a partner through its karta, Shri Mirchumal. Three other partners of M/s. Murlidhar and Company, namely, Laxmandas, Udhavdas and Kanhaiyalal, were also coparceners of the assessee family. Two other coparceners o...
Sampat Lal and anr. Vs. Geeta Devi and ors.
Court: Rajasthan
Decided on: Sep-10-1985
Reported in: 1985(2)WLN437
Panna Chand Jain, J.1. This judgment will dispose of two appeals viz. S.B. Civil Misc. Appeal No. 29/83 and S.B. Civil Misc. Appeal No. 65/83. These appeals arise out of an award passed by the Accident Claims Tribunal Udaipur, on 31-7-1982.2. Aggrieved by the award, appeal No. 29/83 has been filed by Sampat Lal, owner of the Bus RJI 3515 and Ramjiwan the driver of the vehicle. Another appeal No. 65/83 has been filed by the insurer of the said vehicle.3. Shri N.P. Gupta assailed the finding of the learned Claims Tribunal and contended that the finding on issue No. 1 given by the tribunal is not correct. The learned counsel also disputed the amount of compensation awarded by the Claims Tribunal in favour of claimants who are the widow of the deceased and two minor sons. Shri Gupta submits that there is no evidence on record to prove rash and negligence on the part of the driver of the bus. Learned counsel for the claimants submitted that the award of the claims tribunal is based on evide...
Commercial Taxes Officer (Revision) Vs. Sita Ram Satish Chand and Co. ...
Court: Rajasthan
Decided on: Sep-10-1985
Reported in: 1986(2)WLN136
Dwarka Prasad Gupta, J.1. This application under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') is deemed to be an application for revision under Section 15(A) of the Act as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, in accordance with the provisions of Sub-section (10) of Section 13 of the aforesaid Amending Act. We have, therefore, heard the learned Counsel for the parties treating the reference application as a revision petition under the amended provisions of Section 15 of the Act.2. The question which arises for consideration in this revision petition is as to whether empty cable drums would fall within the expression 'packing material occurring in the Notification issued by the State Government on March 27, 1971 and so would be taxable at the rate of 3% and not at the general rate of 7%.3. M/s Sitaram Satish Chand and Company (here in after called 'the Assessee') deals in the sale of cable drums, empty wooden boxes and ot...
Thakur Das and ors. Vs. Om Prakash
Court: Rajasthan
Decided on: Sep-10-1985
Reported in: 1985WLN(UC)303
Panna Chand Jain, J.1. This appeal is directed against the judgment and award passed by the Accident Claims Tribunal, Udaipur dated 6th August, 1982, in claims case No. 108/81, by which a claim petition of the appellants was dismissed.2. Aggrieved with the judgment and award dated 6th August, 1982, the claimants appellants have filed the appeal. The main contention of Mr. N.P. Gupta, learned counsel for the Appellant, is that the case before the Claims Tribunal on 6th August, 1982; proceeded exparte as the petitioners as well as their counsel could not put in appearance on 6th August, 1982, which was the first date of hearing for claimants evidence. Mr. Gupta submits that there was reasonable cause for the non-appearance of the appellant Thakur Das and their counsel Shri Dinesh Somani on 6th August, 1982. He submits that appellant Thakur Das was suffering from colic pain and dysentry and as such he could not go to Udaipur for evidence on 6th August, 1982. He also submits that the claim...
Sampat Lal and Oriental Fire and General Insurance Co. Ltd. Vs. Geeta ...
Court: Rajasthan
Decided on: Sep-10-1985
Reported in: 1(1986)ACC563
P.C. Jain, J.1. This judgment will dispose of two appeals viz. S.B. Civil Misc. Appeal No. 29 of 1983 and S.B. Civil Misc. Appeal No. 63 of 1983. These appeals arises out of an award passed by the Accident Claims Tribunal, Udaipur, on 31-7-1982.2. Aggrieved by the award, appeal No. 29 of 1983 has been filed by Sampat Lal, owner of the bus RJI 3515 and Ramjiwan the driver of the vehicle. Another Appeal No. 63 of 1983 has been filed by the insurer of the said vehicle.3. Shri N.P. Gupta assailed the finding of the learned claims tribunal and contended that the finding on issue No. 1 given by the tribunal is not correct. The learned Counsel also disputed the amount of compensation awarded by the Claims Tribunal in favour of the claimants who are the widow of the deceased and two minor sons. Shri Gupta submits that there is no evidence on record to prove rash and negligence on the part of the driver of the bus. Llearned Counsel for the claimants submitted that the award of the claims tribun...
Commissioner of Income-tax Vs. Barjatya Family Charitable Trust
Court: Rajasthan
Decided on: Sep-09-1985
Reported in: [1987]163ITR269(Raj)
1. This reference application has been moved by the Revenue under Section 256(2) of the Income-tax Act, 1961, ('the Act') for directing the Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') to refer the following question to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that under the method of accounting regularly followed by the assessee, the lease amount of Rs. 2,50,000 which was receivable in 10 yearly instalments as per agreement dated November 5, 1975, was not taxable in the assessment year 1976-77?'2. M/s. Barjatya Family Charitable Trust, the assessee, was carrying on business of cinematograph film distribution during the assessment year 1976-77. The assessee entered into an agreement dated November 5, 1975, whereby it leased out the right of distribution, exhibition and exploitation in respect of various pictures mentioned in the said agreement to M/s. Rajshree Pictures Pvt Ltd. on the ter...
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