Rajasthan Court April 1994 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. Princess Trivikrama Kumari
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR833(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 18, 1983, in respect of the assessment years 1977-78 to 1981-82 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 holding that the assessee had only contingent interest in the trust and did not have vested interest and, therefore, no income accrued, and consequently in deleting the addition of Rs. 12,000 made by the Income-tax Officer ?'2. The brief facts of the case are that Shri Bhagwat Singhji, the former Ruler of Mewar State, created a trust known as 'Mewar Raj Kutomb Trust'. The assessee, Princess Trivikrama Kumari, who is the daughter of the settlor, is one of the beneficiaries of the said trust having 1/2 share. The interest income of Rs. 12,000 each of the shares of the assessee for the years under appeal was credited to her account. The Income-tax Officer to...
Sohan Lal Kukar Vs. Commissioner of Wealth-tax
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR1001(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated November 17, 1980, in respect of the assessment years 1974-75 and 1975-76 under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter called 'the Act') :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the agricultural lands and accumulated income received at the time of partition of Hindu undivided family were the individual properties of Shri Sohanlal Kukar and not of Hindu undivided family consisting of Shri Sohanlal Kukar, his wife and minor daughters ?'2. The brief facts of the case are that the Hindu undivided family (bigger) consisted of Sohanlal Kukar, karta, Smt. Inder Kukar, wife, Sunil Mohan Kukar and Ramesh Raman Kukar, sons and Miss Sudha and Rainu Kukar, daughters, possessed certain agricultural properties. A partial partition with reference to the agricultural lands was mad...
Paras and Co. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR914(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated July 30, 1983, in respect of the assessment years 1972-73 and 1973-74 under Section 256(1) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that during the accounting periods relevant to the assessment years 1972-73 and 1973-74, there was no genuine firm in existence entitled to registration under Section 185(1)(a) of the Income-tax Act, 1961, for the assessment year 1972-73 and to the benefit of continuance of registration for the assessment year 1973-74 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the firm Paras and Co., Pali, was the benamidar of Dalichand Tejraj, Pali ?' 2. The facts as stated by the Tribunal in the statement of the case are that the assessee-firm was constituted by a partnership dee...
Commissioner of Income-tax Vs. Mohan Lal Meliwal
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR703(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 30,1979, in respect of the assessment years 1967-68, 1968-69 and 1972-73 under Section 256(2) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Inspecting Assistant Commissioner of Income-tax had no jurisdiction to levy the penalties in all the cases after April 1, 1976 ?'2. The brief facts of the case are that in respect of the assessment years 1967-68 and 1968-69, the assessee filed returns disclosing the total income at Rs. 13,861 and at Rs. 16,774, respectively. According to the Income-tax Officer, income from liquor business for both the years and income from annuity and share income from Mohanlal Gopilal and M. S. Kota for the assessment year 1968-69 had escaped assessment and, therefore, he issued notices under Section 148 of the Income-tax Act.3. In pursuance of t...
Commissioner of Wealth-tax Vs. Maharani Yogesh Kumari
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: (1995)128CTR(Raj)38; [1995]211ITR766(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 18, 1983, in respect of the assessment years 1977-78 to 1980-81 under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter called 'the Act') :'Whether, on the facts and in the circumstances of the case, theTribunal was right in holding that interest of Rs. 41,750 for each of theassessment years 1977-78 to 1979-80 and of Rs. 2,06,250 for the assessmentyear 1980-81 was not includible in the net wealth of the assessee for theseyears ?' 2. The brief facts of the case are that the assessee advanced loans to certain parties such as Princess Trivikrama Kumari and Golden Sun Cinema Theatre, etc. The interest income against these loans was not shown in the net wealth declared by the assessee for the assessment years 1977-78 to 1980-81. The Wealth-tax Officer while completing the assessments included in the net wealth interest of Rs. 41,750 for each of the assess...
Hindustan Zinc Ltd. Vs. Commissioner of Income-tax
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR733(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 July 24, 1981, in respect of the assessment year 1976-77 under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) in not cancelling the assessment in terms of Section 129 of the Income-tax Act, 1961 ?' 2. The brief facts of the case are that while finalising the assessment for the accounting period ending on March 31, 1976, i.e., assessment year 1976-77, a draft order under Section 144B of the Act was sent by the Income-tax Officer to the Inspecting Assistant Commissioner, for his approval. The Inspecting Assistant Commissioner gave certain directions and returned the draft order to the Income-tax Officer. After the draft order was sent, there was a change of incumbent and by the successo...
Commissioner of Income-tax Vs. Laxmi Industries
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR848(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated April 24, 1981, in respect of the assessment year 1977-78 ;'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of subsidy granted to the assessee by the Central Government was not granted with the intention to meet out the cost of assets belonging to the assessee directly or indirectly within the meaning of Section 43(1) of the Income-tax Act, 1961, and that was not deductible from the cost of assets for the purpose of allowing depreciation ?'2. The above matter has been considered by a Division Bench of this court in the case of CIT v. Ambica Electrolytic Capacitors Pvt. Ltd. wherein it was held that the amount of subsidy granted by the Government was not deductible from the cost of assets.3. Accordingly, the reference is answered in favour of the assessee and against the Revenue and it is held that t...
Commissioner of Income-tax Vs. Gaj Singh
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: [1995]211ITR785(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated May 6, 1982, in respect of the assessment year 1971-72 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 holding that the assessee was entitled fordeduction under Section 80G of the Income-tax Act in respect of donations made in kind and in directing the Income-tax Officer to allow the same ?'2. The brief facts of the case are that Gaj Singh, ex-Ruler of Jodhpur, had made donation in kind of certain immovable properties to charitable and religious trusts and claimed deduction under Section 80G of the Income-tax Act in respect of the value thereof as donations. The Income-tax Officer disallowed the deduction under Section 80G of the Income-tax Act as in respect of the donation made in kind the deduction was not allowable and only the cash donation was allowable. The Commi...
Laxman Lal Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: 1994(1)WLN281
P.K. Palli, J.1. The appellant was a Constable. A case under Sections 452, 323 and 427 I.P.C was registered against him and he was tried by the learned Judicial Magistrate, Salumber for these offences and after trial was convicted and sentenced vide judgment dated 5.10.1987, against which an appeal was preferred and the learned Additional Sessions Judge No. 2, Udaipur Camp Salumber vide his judgment dated 11.8.1988 allowed the appeal and acquitted the appellant of all the offences.2. A departmental enquiry was initialed against the appellant and the disciplinary enquiry proceeded simultaneously with the criminal trial and the proceedings were never got stayed by the appellant. After receipt of the enquiry report, the Disciplinary Authority after considering the representation of the appellant and after looking into the record imposed the punishment of removal/dismissal from service vide order dated 31.1.1985 and the appeal against this order was dismissed by the Deputy Inspector Genera...
Vikas Adhikari Panchayat Samiti Raisinghnagar Vs. Hari Ram
Court: Rajasthan
Decided on: Apr-08-1994
Reported in: 1995(1)WLC75; 1994(2)WLN259
R.R. Yadav, J.1. This special appeal is directed against the judgment of learned Single Judge rendered in S.B. Civil Writ Petition No. 1933/1980 Hari Ram v. Vikas Adhikari, Panchayat Samiti Raisinghnagar, District Sriganganagar whereby the writ petition of the contesting respondent Hariram was allowed and the present appellant was directed to reinstate the contesting respondent on the post of Jeep Driver. It is further directed by learned Single Judge that for determination of wages and computation of amount due against the present appellant, the contesting respondent may approach the labour court Under Section 33C(2) of Industrial Disputes Act, 1947.2. Facts necessary to be noticed for disposal of this appeal briefly stated are that initially the contesting respondent was temporarily appointed as Jeep Driver for a period of six months by the appellant Vikas Adhikari vide order dated 19.8.1978 (Anx. 1) to the writ petition. Thereafter again the services of the contesting respondent wer...
- ‹ Prev
- 1
- 2
- 3
- 5
- 6
- 7
- Next ›
- Last »