Rajasthan Court March 2003 Judgments
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Cit Vs. Gambhir Mal Pandiya (P) Ltd.
Court: Rajasthan
Decided on: Mar-12-2003
Reported in: [2003]133TAXMAN398(Raj)
ORDEROn an application under section 256(2) of the Income Tax Act, 1961, the Tribunal was directed to refer the following question for our opinion :'Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the income of the assessee from lease money was assessable under section 28 of the Income Tax Act, 1961.'2. None appeared for the assessee.3. We have heard Mr. Anuroop Singhi, learned counsel for the revenue. Mr. Anuroop Singhi brought to our notice at the outset that the identical issue has been considered by this court in case of CIT v. Gambhir Mal Pandey (P.) Ltd. (2003) 130 Taxman 807 (Raj.) and this court has answered the question in negative i.e., in favour of the revenue and against assessee.4. Considering the submissions and following the view taken in order passed in Gambhir Mal Pandey (P) Ltd.'s case (supra) we answer the question in negative i.e., in favour of the revenue and against the assessee.5. The reference so made stands d...
Commissioner of Income-tax Vs. Devendra Udhyog
Court: Rajasthan
Decided on: Mar-10-2003
Reported in: (2004)186CTR(Raj)462; [2003]264ITR701(Raj); [2006]146STC593(Raj)
Y.R. Meena, J.1. This appeal is directed against the order dated June 6, 2000. The following questions are raised for our consideration in appeal :'(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the liability for payment of collected sales tax to the Government having been deferred under the said scheme, is allowable under Section 43B in spite of the fact that there was no amendment in the Sales Tax Act to the effect that the sales tax deferred under the scheme shall be treated as actually paid as provided in the Central Board of Direct Taxes Circular No, 496, dated September 25, 1987 (see [1988] 169 ITR 53) ?(ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law by holding that the Board's Circular No. 674, dated December 29, 1993 (see [1994] 205 ITR 119), is applied in the assessee's case whereas the assessee did not produce any order of t...
Akash Bhandari Vs. Jai NaraIn Vyas University
Court: Rajasthan
Decided on: Mar-10-2003
Reported in: AIR2004Raj243; 2003WLC(Raj)UC753
Anil Dev Singh, C.J.1. We do not find any error or infirmity in the impugned order passed by the learned single Judge.2. The appellant appeared in the B.Com. examination and secured 1055 marks out of 1800. On the basis of these marks he was placed in the Second Division. Subsequently, the appellant applied for re-evaluation in one paper of Group-I and two papers of Group-II. While his marks for two papers in Group-II were increased from 45 and 46 to 62 and 56 respectively, in one paper of Group-I his marks were reduced from 48 to 31. Since the appellant secured 31 marks in one paper of Group-I and in case these marks were accepted as his true marks, his result would have been adversely affected, the University therefore, awarded to him 36 marks by virtue of Rule 6 relating to Re-evaluation of the Answer Books, effective from 2000 examination and onwards, as approved by the Academic Council by Resolution No. 31/ 2000 dated 10th May, 2600.3. Learned counsel appearing for the appellant su...
Cit Vs. Devendra Udhyog
Court: Rajasthan
Decided on: Mar-10-2003
Reported in: [2003]130TAXMAN560(Raj)
Y.R. Meena, J.This appeal is directed against the order dated 6-6-2000. The following questions are raised for our consideration in appeal :'1. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in holding that the liability for payment of collected sales tax to the government having been deferred under the said scheme, is allowable under section 43B in spite of the fact that there was no amendment in the Sales Tax Act to the effect that the sales tax deferred under the scheme shall be treated as actually paid as provided in CBDT Circular No. 496, dated 25-9-1987 2. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law by holding that Board's Circular No. 674, dated 29-12-1993 is applied in the assessee's case whereas the assessee did not produce any order of the State Government notifying that the sales tax deferred would deemed to have been actually collected and dis...
Ramnath Koli Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: RLW2003(2)Raj795; 2003(2)WLC747
Parihar, J. 1. The matter relates to appointment of Shiksha Sahayogi in a scheme floated by the State Government in the name of Rajiv Gandhi Golden Jubilee Pathshala Scheme. The appointments are given on honorary basis as per the scheme formulated by the State Government. 2. Without going in to the question of maintainability of the writ petition, since there is no violation of any statutory Rules, it would be proper for the petitioner to make proper representation before the District Collector concerned in regard to the grievances raised in the present writ petition and it is expected from the District Collector also to look into the grievances raised by the petitioner and pass necessary orders after giving proper opportunity to all the parties concerned. No interference is called for by this Court in such matters. 3. With the above observations, the writ petition is dismissed accordingly. ...
Prakash Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: RLW2003(2)Raj920
Calla, J.1. D.B. Criminal Appeal No. 372/95, Basanta and Anr. v. State of Rajasthan was decided by a Division Bench of this Court Quorum : Hon'ble S.K. Keshote and F.C. Bansal JJ, Justice S.K. Keshote was heading the Bench), on 12th of November, 2002. In terms of the order as was passed, by the Division Bench on 12th of November, 2002 the accused appellant Basanta, who was convicted under Section 304 Part II, I.P.C., was sentenced to undergo six years Rule 1. with a fine of Rs. 5000/- (Rs. five thousand only) and, in default, of payment of fine he was to further undergo rigorous imprisonment for a period of one year. It was also recorded by the Division Bench, while deciding the appeal, that the accused Basanta had already undergone the sentence for more than six years, as per the record, and on depositing the fine he was to be set at liberty forthwith, if not required in any other case.2. Petitioner Prakash, who is a relative of accused Basanta, has filed this Petition of Habeas Corpu...
Rajasthan State Warehousing Corporation Vs. Bharat Singh
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: RLW2003(2)Raj972; 2003(2)WLC457
Singh, C.J. 1. This Special Appeal is directed against the order of the learned Single Judge passed in S.B. Civil Writ Petition No. 6087 of 1997 dated March 16, 1999, whereby the appellant was directed to consider the candidature of the respondent for promotion to the post of Warehousing Manager with effect from April 14, 1986 instead of June 22, 1990. The facts giving rise to the appeal are as follows :-On August 21, 1971, the respondent was appointed as Technical Assistant. Later, on August 22, 1987, he was promoted as Warehousing Manager on ad hoc basis without undertaking the process of selection. After about a decade, a meeting of the Departmental Promotion Committee was convened for considering the cases of the Technical Assistants for promotion to the post of Warehousing Managers. On September 25, 1997, an order was issued promoting thirty-two Technical Assistants to the post of warehousing Managers with effect from April 14, 1986. The respondent, however, was not promoted with ...
Vijay Singh Punia Vs. Raj. State Board for the Prevention and Control ...
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: AIR2003Raj286; RLW2003(2)Raj1012; 2003(2)WLC465
Singh, C.J. 1. By this writ petition, which has been filed by way of a Public Interest Litigation, the following reliefs have been claimed : '(i) that by a suitable writ, order or direction the non- petitioner No. 3 be directed to take immediate steps against these unauthorised factories and restrain them from discharging toxic wastes and effluents into the canal and land; (ii) that non-petitioner No. 5 further be directed to check the raising of unauthorised construction of factories without compliance of the statutory provisions of Section 25 of the Act of 1975 and impose penalties on the factories found violating the statutory provision; (iii) any other writ, order or direction which this Hon'ble Court may deem just and proper in the facts and circumstances of the case be passed in favour of the petitioner; (iv) that cost of the petition be awarded to the petitioner.' 2. The petitioner is aggrieved by the inaction of the respondents, since they allegedly failed to implement the p...
Commissioner of Income Tax Vs. Associated Stone Industries (Kotah) Ltd ...
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: (2003)182CTR(Raj)539; [2004]266ITR414(Raj)
1. On an application filed under Section 256(1) of the IT Act, 1961, the Tribunal has referred the following question for the opinion of this Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the assessee's claim for liability of Rs. 1,27,058 ?' 2. The assessee derives income from same business as in the past. The relevant assessment year is 1983-84. During the year in hand, assessee claimed Rs. 1,27,058 being the demand of Rajasthan sales-tax and Central sales-tax pertaining to the accounting years ended on 30th Sept., 1975, and 30th Sept., 1976. The claim of the assessee was rejected by the ITO on the ground that the demand did not relate to this year. The ITO has further pointed out that the demand raised has already been quashed in the year 1983-84 by Dy. Commr.(A) of the Sales-tax Department. The view taken by ITO has been confirmed by CIT (A). In appeal before the Tribunal, the Tribunal has followed its earlier order given...
Commissioner of Income-tax Vs. Sambhar Salt Ltd.
Court: Rajasthan
Decided on: Mar-07-2003
Reported in: [2003]262ITR675(Raj)
1. On an application under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no information was given by the audit party within the meaning of Section 147(b) of the Income-tax Act and that initiation of proceedings under that provision was wholly invalid ?''Whether, on the facts and in the circumstances of the case, the Tribunal was justified in quashing the reassessment order ?'2. The relevant assessment year is 1972-73. The assessment was completed on February 21, 1975. After completion of the assessment order, the audit party has pointed out that Rs. 69,338 have wrongly been allowed as the amount of Rs. 69,338 has not been incurred against the payment of leave, salary and pension to the employees. When this information was passed on to the Income-tax Officer, he recorded the reasons for reopening of the assessment as und...
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