Rajasthan Court May 1997 Judgments
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Commissioner of Income-tax Vs. Digvijay Textiles
Court: Rajasthan
Decided on: May-26-1997
Reported in: [2002]256ITR781(Raj)
1. This is an application under Section 256(2) of the Income-tax Act, 1961, preferred by the Commissioner of Income-tax, Jodhpur. 2. The Assessing Officer allowed the following expenses which were shown in the return of income of the assessee-Digvijay Textiles, Jodhpur : Rs.'(1) Advertisement expenses12,454(2) Commission paid to selling agent5,17,107(3) Sales incentive96,060(4) Cash discount8,99,490Total15,25,111.'3. Later on, on a perusal of the records, the Commissioner of Income-tax noticed that the above expenditure was in the nature of advertisement, publicity or sales promotion and the same having exceeded Rs. 1 lakh, 20 per cent, of the excess was required to be disallowed as per the provisions of Section 37(3A) of the Income-tax Act, 1961. Since the Assessing Officer did not do so, the assessment framed by him was considered erroneous and prejudicial to the interests of the Revenue and accordingly, the said assessment was revised under Section 263 of the Income-tax Act. The ass...
Commissioner of Income Tax Vs. Prabhulal Sahu
Court: Rajasthan
Decided on: May-26-1997
Reported in: (2001)165CTR(Raj)55
By the court The assessee is a wholesale dealer in vegetable oil, ghee, etc. His total turnover for the assessment year 1990-91 was Rs. 1,29,38,844 and, as such, he was required to get his account audited as per the provisions of section 44AB of the Income Tax Act. He filed the return of his income duly accompanied with an audit report, dated 30-9-1991, on 25-11-1991, but it was beyond the due date, the due date being 31-10-1990. The assessing officer initiated the penalty proceedings for his default for getting the accounts audited beyond the specified date. The assessee also did not respond to the penalty notice and accordingly, summons under section 131 of the Income Tax Act were issued against him. The assessing officer examined the concerned chartered accountant and came to the conclusion that the assessee had failed to get the accounts audited by the specified time. He, therefore, levied a penalty of Rs. 65,000 for the assessee's default under section 271B of the Income Tax Act. ...
Dhan Raj Vs. Kishni and anr.
Court: Rajasthan
Decided on: May-23-1997
Reported in: 1998CriLJ1312
ORDERAmaresh Ku. Singh, J.1. Heard the learned counsel for the petitioner and the non-petitioner No. 1.2. The non-petitioner No. 1 Smt. Kishni is the wife of the petitioner Dhanraj. She filed an application under Section 125, Cr. P.C. for grant of maintenance allowance to her. That application was disposed of vide order dated 25th September, 1975 by the learned Additional Munsif and Judicial Magistrate No. 1, Sri Ganganagar. Maintenance allowance to the tune of Rs. 50/- per month was granted to the non-petitioner No. 1. A revision petition was filed before the Court of Session and the learned District Judge, Sri Ganganagar enhanced the maintenance allowance to Rs. 70/- per month. On 27th January, 1987 Smt. Kishni-non-petitioner No. 1 submitted an application under Section 127, Cr. P.C. for enhancement of maintenance allowance. That application was allowed and the maintenance allowance was enhanced to Rs. 100/- per month. On 17th February, 1992 Smt. Kishni non-petitioner No. I submitted...
Sukhdev Vs. Smt. Santosh
Court: Rajasthan
Decided on: May-23-1997
Reported in: AIR1998Raj12
Verma, J. 1. The appellant Sukhdev had filed a divorce petition on 30-7-81 under Section 13 of the Hindu Marriage Act on the grounds of desertion by his wife-respondent Smt. Santosh which was decreed by the learned Distt. Judge, Sriganganagar vide his order dated 5-8-86 and the marriage between the parties were ordered to be dissolved. The learned trial Court had granted permanent alimony of Rs. 150/- per month under Section 25 of the Hindu Marriage Act at the time of decreeing the divorce petition. The order of trial Court was challenged by the respondent-wife by filing S.B. Civil Misc. Appeal No. 180/86 in the High Court. The learned single Judge vide his order dated 21-10-1987 had set aside the judgment of the trial Court. However, the learned single Judge had enhanced the amount of permanent alimony to Rs. 250/- per month from the date of filing of appeal. The wife was also allowed the litigation expenses amounting to Rs. 500/-. Being aggrieved by the order of learned single Judge ...
Smt. Lad Kanwar Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: May-22-1997
Reported in: 1997(1)WLN630
1. Shri Yadav submits that the alleged detenue M/s. Durga Kanwar alias Shalu has not been recovered as yet despite the fact that the Investigating Officer in Crime No. 20/97 Police Station Mansarovar, Jaipur had himself went to various places in Punjab.2. We have carefully perused the case diary of Crime No. 20/97. It is really a matter of grave concern that the alleged incident of kidnapping and abduction of Ms. Durga Kanwar was registered way back on 12th January, 1997, but despite many clues, the, minor girl has not been recovered as yet. Petitioner-Smt. Lad Kanwar has submitted certain document, a perusal where of reflects that she has approached the Additional I.G. Police, Jaipur and other higher authorities for handing over the investigation to some senior officer, but with no result A prompt and effective investigation ought to have been conducted in this case. We are not at all satisfied with the investigation conducted in this case.3. We, therefore, in the interest of justice ...
Goswami and Bros. Vs. Union of India and anr.
Court: Rajasthan
Decided on: May-21-1997
Reported in: (1998)144CTR(Raj)336
BY THE COURT :In this petition prayer is made to quash the impugned Circular No. 737, dt. 23rd February, 1996 issued by the CBDT [published at (1996) 131 CTR (St.) 9], and the actions taken in pursuance thereof. The CBDT issued Circular No. 684, dt. 10th June, 1994 [published at (1994) 119 CTR (St.) 25] to explain the substance of the newly inserted provisions of s. 44AD of the IT Act, 1961 (for short 'the Act' hereinafter). The circular has been published in (1994) 119 CTR (St.) 25. In paras Nos. 31 to 31.7 at page 42, the meaning and scope of s. 44AD has been explained as under :'31.3 The rate of 8 per cent is comprehensive. All deductions under ss. 30 to 38 including depreciation, will be deemed to have been already allowed and no further deduction will be allowed under these sections. The written down value will be calculated, where necessary, as if depreciation as applicable has been allowed. In the case of firms, the normal deductions to the extent allowed under cl. (b) of s. 40 ...
Goswami and Brothers Vs. Union of India and anr.
Court: Rajasthan
Decided on: May-21-1997
Reported in: [2001]250ITR359(Raj)
P.P. Naolekar, J.1. In this petition the prayer is made to quash theimpugned Circular No. 737, dated February 23, 1996 (see : [1996]218ITR97(All) ), issued by the Central Board of Direct Taxes (the CBDT) and theactions taken in pursuance thereof. The Central Board of Direct Taxesissued Circular No. 684, dated June 10, 1994 (see [1994] 208 ITR 8), toexplain the substance of the newly inserted provisions of Section 44AD ofthe Income-tax Act, 1961 (for short 'the Act' hereinafter). The circular hasbeen published in [1994] 208 ITR 8. In paras. Nos. 31 to 31.7 at page29, the meaning of the scope of Section 44AD has been explained as under(page.30):'31.3: The rate of 8 per cent. is comprehensive. All deductions undersections 30 to 38 including depreciation, will be deemed to have been alreadyallowed and no further deduction will be allowed under these sections.' Thewritten down value will be calculated, where necessary, as if depreciation asapplicable has been allowed. In the case of firms, ...
Ramesh Chand Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: May-21-1997
Reported in: 1997(1)WLN598
N.L. Tibrewal, J.1. The grievance of the petitioner is that the recruitment on the post of Sub-Nakeder is not, being made by the respondents and in pursuance to notification No. 1/90, no appointments have been made for the-reasons best known to the authorities concerned.2. In S.B. Civil Writ Petition No. 5068/1996 decided on 5.12.96, this Court has decided the matter with the following observations and directions:This court and the Apex Court have been stressing every now and then that regular appointments should be made by the State, Local Bodies and State instrumentalities. This is essential not only for proper functioning of administration but also to check illegal appointments on ad hoc and temporary basis by back door entry. Once posts are and process of selection is commenced, it should be continued till selections are made unless there are strong grounds for its cancellation. Taking into consideration the facts and circumstances of the case, though no direction can be given in f...
In Re: Indo Continental Hotel and Resorts Ltd.; in Re: Hotel Pink City ...
Court: Rajasthan
Decided on: May-20-1997
Reported in: [1998]93CompCas194(Raj)
M.P. Singh, J. 1. This appeal is directed against the order of the company judge dated April 20, 1990, disposing of three company petitions.2. Company Petition No. 4 of 1988 was filed by Indo Continental Hotels and Resorts Limited (the transferee company). Company Petition No. 5 of 1988 was filed by Hotel Pink City Private Ltd. (the transferor company).3. Company Petition No. 14 of 1988 was filed jointly by both, i.e., the transferee and transferor companies. These petitions were filed under Sections 391 and 394 of the Companies Act, read with rule 67 of the Companies (Court) Rules, 1959.4. The prayer made by the transferee company in Company Petition No. 4 of 1988 was that suitable directions may be issued by this court for convening, holding and conducting the meeting(s) of the equity shareholders and creditors, if required, of the transferor company also, and appointing the chairman or chairmen of the meeting(s) and notices may be issued and published in respect thereof and for all ...
Brimco Bricks and anr. Vs. Sitaram Agarwal and ors.
Court: Rajasthan
Decided on: May-20-1997
Reported in: AIR1998Raj71; 1997(3)WLC78
ORDERShiv Kumar Sharma, J. 1. Laws of procedure are designed to facilitate justice and not to trip people up, they are devised for advanced justice and not impeding the same. The framers of the Code of Civil Procedure enacted the provisions for abatement of suit of appeal for expeditious disposal of cases in the interest of proper administration of justice and not to penalise the litigant. 2. The questions that fall for consideration in the instant case are (i) as to whether the provisions for abatement of suit are also applicable in the Arbitration proceedings? (ii) If provisions are applicable then under what circumstances, the Arbitration proceedings abate? 3. These questions emerge in the following circumstances. (a) During the pendency of petition under Section 20 of the Arbitration Act, 1940 (for short the Act 1940) non-petitioner Sita Ram on April 30, 1994 moved an application before the learned Court below under Order 22, Rule 3, C.P.C. stating therein that Smt. Chanda Devi, on...
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