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Syed Usman Sah Vs. State of Mysore and anr.

Court : Karnataka

Reported in : AIR1960Kant93; AIR1960Mys93; ILR1959KAR351

..... 18a of the madras general sale tax act it is doubtful whether the petitioner could take any other proceedings to get the orders set aside. ..... sale tax act on forward transactions in silver bullion, the assessee filed a writ petition before the high court of allahabad under art. .....

Cit, Meerut Vs. Mohan Shramic Udyog Ltd.

Court : Allahabad

Reported in : [2006]154TAXMAN266(All)

orderthe income tax appellate tribunal, delhi, has referred following question of law under section 256(l) of the income tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court:'1. ..... 54,599 was the assessee's trading receipt, as it has not been actually paid during the assessment year in question it was disallowed under section 43b of the act.3. .....

H.C. Suman and Another Vs. Rehabilitation Ministry Employees Co-operat ...

Court : Supreme Court of India

Reported in : AIR1991SC2160; JT1991(3)SC556; 1991(2)SCALE448; (1991)4SCC485; [1991]3SCR839; 1991(2)LC716(SC)

..... governor in allowing the proposed amendment it can hardly be denied that the purpose of the order was not to give effect to the amended bye-law from the date on which it was registered as contemplated by section 12 of the act, which date in the instant case came to be 10th march, 1986 but from the date on which the first person under this category was enrolled as a member, for otherwise the purpose of the order was ..... of an earlier order passed by the government some person acquires a right enforceable in law, the said right cannot be taken away by a subsequent order under general power of rescindment available to the government under the general clauses act and that the said power of rescindment had to be determined in the light of the subject matter, context and the effect of the relevant provisions of the statute. ..... governor may, by general order, to be published in the delhi gazette, exempt any cooperative society or any class of cooperative societies from any of the provisions of this act, or may direct that such provisions shall apply to such societies or class of societies with such modifications as may be specified in the order.18. ..... nothing to the contrary having been provided in this behalf the amended bye-law 5(l)(a)(iii) was, in view of section 12 of the act, to come into operation from 10th march, 1986 on which date the said amended bye-law was registered as stated above. .....

Jagdish Chander Malhotra Vs. Income Tax Officer

Court : Delhi

Reported in : (1998)62TTJ(Del)314

..... -in-trade of a business carried on by him, such conversion or treatment; or(v) any transaction involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in section 53a of the transfer of property act, 1882 (4 of 1882); or(vi) any transaction (whether by way of becoming a member of, or acquiring shares in a co-operative society, company or other association of persons or by way of any agreement or any arrangement or in any other manner whatsoever) which has the effect of transferring ..... : [1997]226itr625(sc) , in which the honble apex court held that for the purposes of section 9 of income tax act, 1922, corresponding sections 22 to 27 of income tax act, 1961, the owner must be that person who can exercise the rights of the owner, not on behalf of the owner but in his own right. ..... the next question which then arises for our consideration is whether the assessed is entitled to grant of exemption under section 54f of the income tax act in respect of profit/gain derived on the sale of interest in the aforesaid two flats situated in the property at punjabi bagh. ..... if so, the view taken by the high courts of patna, rajasthan and calcutta, as noticed above, gets added support and consequently the contrary view taken by the delhi, bombay and andhra pradesh high courts in not good law.we are conscious of the settled position that under the .....

ito Vs. Rajpal Singh

Court : Mumbai

Reported in : (2004)91TTJ(Mumbai)993

..... on the other hand, the learned departmental representative by relying upon the decision of calcutta high court in the case of prakash textile agency v. ..... portions of assessing officer's and commissioner (appeals)'s orders, the learned counsel pointed out that only adjustment entries were passed by the assessee in respect of purchases and sales transactions and the assessee more or less acted as a commission agent for which no addition could be made for unexplained expenditure in purchases. ..... 3 of the paper book, the learned counsel pointed out from the trading and p&l; a/c that the assessee had opening balances as well as closing balances of the stock and hence he, was acting in the capacity of a trader. ..... the learned counsel further contended that the assessee had neither made payments for purchases nor received payments for sales as the assessee acted only as an intermediary. ..... of the income tax act, 1961.'13. ..... 2,96,603 represented undisclosed income of the assessee and he added the same under section 68 of the income tax act.14. ..... 21 and 22 of the assessing officer's order the learned counsel pointed out that the assessing officer had made addition under section 69c of the income tax act. .....

Mrs. Usha A. Kalwani Vs. S.N. Soni

Court : Mumbai

Reported in : [2004]136TAXMAN708(Bom)

..... that on 29-12-1987 when the petitioner was leaving for singapore from calcutta air port, her person and baggage was searched by the customs officials at calcutta air port and certain enquiries were made with respect to the fixed deposit receipts which she was carrying with her, neither any action was taken ..... (c), cooperated in any enquiry relating to the assessment of his income and has either paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under this act in respect of the relevant assessment year.explanation.for the purposes of this sub-section, a person shall be deemed to have made full and true disclosure of his income or of the particulars relating thereto ..... commissioner may, on an application made in this behalf by an assessee, and after recording his reasons for so doing, reduce or waive the amount of any penalty payable by the assessee under this act or stay or compound any proceeding for the recovery of any such amount, if he is satisfied that(i) to do otherwise would cause genuine hardship to the assessee, having regard to the circumstances ..... 'dissection of above provisions would spell out the condition precedence for exercise of discretion to waive the penalty or interest under section 273a of the act, which can be catalogued as under :(a) voluntary disclosure of income before issuance of notice under section 139(2);(b) making of full and true disclosure of the income in goods faith;(c) co-operation .....

Modi Stone Employees Union Vs. Modi Stone Limited and ors.

Court : Mumbai

Reported in : 1999(1)ALLMR496; (1999)101BOMLR668

..... the contention of the union in the said complaint was that the closure of the churchgate division of the company was contrary to the provisions of section 24 of the industrial disputes act, 1947 and therefore the employees continued to be in the service of the company notwithstanding the said closure and were entitled to full wages and all allowances as provided under the ..... their behalf that in view of the recommendations of the committee on unfair labour practices the word 'agreement' used in item 9 of schedule iv of the act needs to be construed narrowly cannot be accepted.55, we have already observed that the act has a social objective and it therefore, needs to be construed purposively to prevent the mischief and advance the remedy. ..... 1996 (1) clr 106, it was held by the industrial court that the lockout was legal and in a proceeding under the act, the industrial court is not called upon to go into the question whether the lockout was justified and accordingly the complaint was dismissed by the impugned order ..... industrial court further held that since the lockout declared by the respondent is not deemed to be illegal under the act, it is not permissible for the industrial court to consider the genuineness, adequacy and bonafides of the reasons of ..... therefore, hold by adopting a narrow construction that the employee is deprived of the above effective remedy under the act although there is non-compliance with the most vital condition of service laid down under sections 25-f and 25-g .....

Gkn Sinter Metals Private Limited (Formerly Known as Gkn Sinter Metals ...

Court : Mumbai

..... in fact, the specific case of the respondents is that the customs duty has been coercively collected under section 142 of the customs act, 1962 read with the provisions of the customs (attachment of property of defaulters for recovery of government dues) rules, 1995, because the petitioner has not produced the eodc.14. ..... . sekar, commissioner of customs, pune to show cause as to why action should not be taken against him under the contempt of courts act, 1971 for coercively collecting the customs duty and retaining the same in spite of the fact that the dgft has granted redemption certificate in respect of one of the advance licence and in respect of the remaining ..... legal position, in utter disregard of that position, proceedings are initiated, it must be held to be a wilful disregard of the law laid down by the high court and would amount to civil contempt as defined in section 2(b) of the contempt of courts act, 1971.12. ..... however, the above contentions were rejected and adjudication orders were passed under the customs act, 1962.5. .....

Bhaskar Manuel Ugargol Vs. Henrita Immanuel Pujar and anr.

Court : Karnataka

Reported in : AIR1977Kant199; 1977(1)KarLJ439

..... landlord not to cut off or withhold essential supply or service- (1) no landlord either himself or through any person acting or purporting to act on his behalf, shall, without just or sufficient cause cut off or withhold any essential supply or service enjoyed by the tenant in respect of the building let to him ..... 43 of the act.section 43 of the act, so far as it is relevant, provides:'43 ..... 43 of the karnataka rent control act, 1961, (hereinafter referred to as 'the act').2. ..... 43 of the act could be invoked only by the tenant against his landlord and the dispute between the co-tenants cannot be the subject-matter of investigation there under.7 ..... 43 of the act, with a complaint that the supply of air and light has been completely cut off or the only outlet for the smoke to pass through has been closed with an evil design ..... 43 of the act gives us some indication of the scope of those words; but, in the very nature of the explanation, it is not exhaustive ..... 43 of the act, in my opinion, are beyond controversy although much argument was devoted, before me, to the scope of the words 'essential supply or service'.the intent of the legislature, as i see it, is that the tenant should be given immediate relief when he is ..... 43 of the act reads as follows:'in this section essential supply or service includes supply of water, electricity, lights in passages and on staircases, lifts and conservancy or sanitary services.'4 ..... 43 of the act and, therefore, the grievance of the petitioner cannot be enquired .....

Ram Lal Gupta Vs. Civil Judge and ors.

Court : Allahabad

Reported in : AIR2007All54

..... conditional decree means a decree where relief on merit is granted on the condition of performance of some act by the party in whose favour the decree is being passed like decree for specific performance under the old specific reliefs act, requiring plaintiff to pay the balance sale consideration within certain time, as held by the calcutta high court in the aforesaid authority of bokaro in paragraph 12(b).6. ..... in the said full bench authority reliance has been placed upon several authorities including a division bench authority of calcutta high court reported in bokaro and rangur ltd. v. .....