Rajasthan Court March 1993 Judgments
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Commissioner of Income-tax Vs. Lal Chand
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: [1994]205ITR84(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated August 25, 1980, for the assessment years 1976-77 and 1977-78 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no interest under Section 217 of the Income-tax Act, 1961, is chargeable for the assessment year 1976-77 ?'2. The brief facts of the case are that the assesses submitted a return of income in the status of an individual for the first time in respect of the period ending Diwali, 1975, i.e., for the assessment years 1976-77 and 1977-78. Till the assessment year 1975-76, the assessee was assessed in the status of a Hindu undivided family ('HUF') and the partition has taken place on the last date of the relevant accounting year. The assessment was completed in the status of an individual.3. An application under Section 154 of the Income-tax Act, 1961 ('the Act'), was moved on the ground that the asses...
Commissioner of Income-tax Vs. Shankar Lal Shriniwas
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: [1994]205ITR140(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following two questions of law arising out of its order dated August 1, 1980, in respect of the assessment year 1966-67 ;' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the concealment in this case took place only on July 24, 1967, when the original return was filed and, therefore, the penalty was leviable on the basis of law applicable on that date ? 2. Whether the Tribunal was justified in upholding the finding of the Appellate Assistant Commissioner in reducing the penalty from Rs. 7,118 to Rs. 1,000 ?' 2. The brief facts of the case are that the assessment of the assessee was initially completed on the total income of Rs. 5,159 on August 28, 1967. Later on, it came to the notice of the assessing authority that the assessee is doing his business mainly in gold outside the books of account and accordingly proceedings under Section 14...
Commissioner of Income-tax Vs. Mahavir Co. (P.) Ltd.
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: [1994]206ITR68(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated June 30, 1980, in respect of the assessment year 1978-79 under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 22,080 made by the Income-tax Officer being notional interest in the account of Messrs. Ranglal Devkinandan Bagaria ?'2. The brief facts of the case are that the assessee-company advanced a sum of Rs. 75,000 to Messrs. Ranglal Devkinandan Bagaria on April 2, 1969. The interest was duly adjusted in the account from year to year up to the assessment year 1977-78. While finalising the assessment for the period, that is the year ending on October 20, 1977, i.e., 1978-79, the Income-tax Officer found that though the company has maintained the accounts on mercantile basis it has not taken into account the accrued interest of Rs. 22,080. On the ...
Commissioner of Wealth-tax Vs. Shriniwas Sharma
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: [1993]204ITR587(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated February 7, 1981, for the assessment years 1970-71 and 1971-72 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner quashing the reassessment proceedings under Section 17(1)(b) of the Wealth-tax Act, 1957, for the assessment year under consideration ?'The brief facts of the case are that the original assessments for the assessment years 1970-71 and 1971-72 were made by the Wealth-tax Officer on September 23, 1970, and December 13, 1971, respectively. Subsequently, on November 7, 1974, the Wealth-tax Officer made a reference under Section 16A of the Wealth-tax Act, 1957, to the Valuation Officer requesting him to estimate the fair market value of the land and building situate at Moti Doongri Road, Navjiwan Upwan, as on Dewali 1971, 1972, 1973, and also as on Diwali...
Commissioner of Income-tax Vs. Dharma Chand
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: [1993]204ITR787(Raj)
V.K. Singhal, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law arising out of its order dated September 9, 1980, in respect of the assessment year 1976-77 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner deleting the share income of the minor sons assessed in the hands of the assessee under Section 64(1)(iii) of the Income-tax Act, 1961 ?'2. The brief facts of the case are that the assessee, Dharam Chand, was a partner of Messrs. Jain Vastralaya, Bhawani Mandi, in the status of a Hindu undivided family (HUF). The assessment was completed under Section 143(1) on November 24, 1975, on a total income of Rs. 13,480. The Income-tax Officer found that the minor sons of the assessee, namely, Shri Rajesh Kumar and Sanjay Kumar, were admitted as partners in the firm, Messrs. Kanhaiyalal and Sons, to the benefits of the partnership with ef...
New India Assurance Co. Ltd. Vs. Lad Kanwar and ors.
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: II(1993)ACC96; 1994ACJ105; 1993(1)WLC750
K.C. Agrawal, C.J.1. This is a special appeal under Section 18 of the Rajasthan High Court Ordinance against the judgment of the learned single Judge dated January 9, 1984.2. On 13.8.1977, an accident occurred between the motor vehicle truck No. MPN 5606 and the scooter No. RJY 6850 which was being driven by Subhendra Bhushan Acharya along with Gyan Chand, who was sitting on the pillion, near village Palasiyakheda Ganeshji on the Ajmer-Jaipur Road which is a part of National Highway No. 8. In the said accident, Subhendra Bhushan expired on the spot and Gyan Chand expired while being carried to the hospital from the place of accident.3. As a result of the accident, two claim petitions were filed, one No. 62 of 1977 by Lad Kanwar and others, respondent Nos. 1 to 3 and the other being No. 7 of 1978 by Shakuntala Acharya and four others before the Motor Accidents Claims Tribunal (District Judge), Ajmer, against Pritam Singh, the owner of the motor vehicle, respondent No. 4 and Ram Chandra,...
Abdul Rehman Khan Vs. R.S.E.B. and ors.
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: 1993WLN(UC)166
Jasraj Chopra, J.1. This writ petition is directed against the order Annexure-P. 9 dated 10.8.1979 passed by the Joint Secretary, (Admn.), RSEB, Jaipur whereby the examination of the petitioners, which was conducted by the respondent RSEB for the post of Accounts Clerks was cancelled.2. The facts necessary to be noticed for the disposal of this writ petition briefly stated are: that an advertisement came to be issued by the respondent RSEB inviting applications for granting Apprenticeship training in different trades including the posts of L.D. Cs. The petitioners applied and they were declared successful. They were amongst 36 selected candidates as per the letter Annexure-P. 1 dated 16.2.1976 written by the Deputy Secretary (Examination) RSEB, Jaipur to the Superintending Engineer (JDC), RSEB, Jodhpur. These 36 selected candidates were posted at different places. The petitioner Abdul Rehman Khan was posted as a trainee LDC in the Office of the Assistant Engineer RSEB, Sirohi whereas p...
Om Prakash Vs. the State and ors.
Court: Rajasthan
Decided on: Mar-30-1993
Reported in: 1993WLN(UC)180
A.K. Mathur, J.1. Petitioner by this writ petition has prayed that it may be declared that tender of respondent No. 3 is not eligible to be considered and respondent State and the Excise Commissioner should be directed not to consider the tender of respondent No. 3 any they should consider the tender of petitioner being the highest bidder for the grant of licence of Nagaur Merta Group for exclusive privilege of Foreign liquor.2. The applications for grant of licence for vending Liquor was invited on 4.2.93 on the conditions set out in the tender form. The licence was to be granted for both whole sale and retail in respect of Nagaur Merta Group. The bid for Rs. 4,53,00,000/-offered by the petitioner was the second highest. The respondent Son Singh Manoj Kumar and party also submitted their tender and offered highest bid but since one of the co-tenderer of this group was licence (Manoj Kumar) in the name of Dharampal & party which included Manoj Kumar and against that about Rs. 32,00,000...
Aidan and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-23-1993
Reported in: 1993CriLJ2413
N.K. Jain, J.1. These two appeals under Section 374, Cr. P. C. are directed against the judgment of the learned Sessions Judge, Bikaner passed on 8-8-1984 whereby he has convicted the accused appellants Parma Ram and Gomada alias Uma Ram under Section 302, or in the altnerative Section 302 read with Section 34, IPC and sentenced each of them to imprisonment for life. The learned Sessions Judge has convicted the appellant Aidan and Mangida alias Mangilal under Section 325 or in the alternative under Section 325 read with Section 34, IPC and sentenced each of them to three years R.I. with a fine of Rs. 2500/- and in default of payment of fine to undergo further 11/2 years R. I. Since, both these appeals are directed against a common order, they are being disposed of by this judgment.2. Briefly stated the facts of the prosecution case are that while mother of accused appellant Aidan bringing her Rewad towards the field of Ram Kumar Singh at about 5.30/6 a.m. on 11-10-1982, it is alleged t...
Jai Singh Vs. State of Rajasthan
Court: Rajasthan
Decided on: Mar-23-1993
Reported in: 1994CriLJ1689; 1993(1)WLC481
N.K. Jain, J.1. This appeal has been filed by Jai Singh against the judgment and sentence passed by the learned Sessions Judge, Jalore dated 18-3-1985 whereby the accused-appellant Jai Singh has been convicted under Section 302, IPC and sentenced him to life imprisonment with a fine of Rs. 200/- and in default of payment of fine to undergo further two months R.I.2. Briefly stated the prosecution case is that one Durg Singh son of a sister-in-law of Jethu Singh was living with Jethu Singh since long as he had no male issue due to which brother of Jethu Singh and his nephews were unhappy. They were claiming their right over the property of Jethu Singh, which had given rise to several quarrels between Jai Singh s/o Bhop Singh and Jethu Singh. It is alleged that on the date of incident, in the evening Jai Singh demanded Rs. 500/- from Jethu Singh and his wife. On refusal Jai Singh called bad name to them and at that time he was having a knife with him. Thereafter it is alleged that in the ...
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