Court : Income Tax Appellate Tribunal ITAT Mumbai
..... . the learned counsel argued that this issue in the present appeal is in a way parallel to the reasons to be recorded under section 148(2).the courts had held in a plethora of cases that where the reasons to believe as recorded under section 148(2) are such that no inference of escapement of income from assessment can be drawn wherefrom, the consequential assessment order itself would become a nullity ..... . he has relied in this respect upon the full bench judgment of hon'ble andhra pradesh high court in the case of begum noor banu alladin (supra) to the effect that the jurisdiction of the tribunal is restricted to subject-matter before the first appellate authority and tribunal cannot allow new items or new ..... the other credits the assessee had furnished accounts as appearing in the books of account of the assessee duly certified by those parties with their pan and in some cases the parties directly filed with the assessing officer even the copies of the returns of income filed by them ..... lastly the learned commissioner (departmental representative) has relied upon the tribunal decision in the case of subhash chand shorewala (supra).that case relates to the fine paid by that assessee, admittedly, as a result of his failure to adhere to the ..... of the hon'ble court put the legal position in this regard in no uncertain terms: therefore, in the case of a dealer in shares, as in the present case, the dividend retains the character of business income though assessed under section 56. ..... clayton .....
Tag this Judgment!Court : Mumbai
..... claim for interest in respect of any debt or damages already paid is made, the court may, if it thinks fit, allow interest to the person entitled to the debt or damages or to the person making such claim, as the case may be, at a rate not exceeding the current rate of interest, for the whole or part of the following period, that is to say,- (a) if the proceedings relate to a debt payable by virtue of a written instrument at ..... learned senior counsel for the petitioner that since the arbitral tribunal has rejected the plea of the respondent for specific performance or that the arbitral tribunal in the facts of this case could not have granted claim for specific performance and thus no compensation could have been awarded under section 21(2) of the specific relief act, 1963 is concerned, a perusal of the ..... had accordingly rendered a finding of fact that letter of termination dated 5th july, 2005 was ineffective, invalid and unsustainable in the facts and circumstances of the case and could in no manner affect the rights of the respondent under the said two agreements dated 6th october, 2001 and 30th november, 2002 and accordingly the respondent ..... by a dissent award rendered by one of the arbitrator dated 22nd march, 2014, he agreed with the majority view that the claimant had made out to a case entitling him to relief in terms of prayers (b-a), (a) to (j) of the statement of claim and he was entitled to relief in terms of (b-a), (g) to (j) against the property in question belonging .....
Tag this Judgment!Court : Mumbai
..... claim for interest in respect of any debt or damages already paid is made, the court may, if it thinks fit, allow interest to the person entitled to the debt or damages or to the person making such claim, as the case may be, at a rate not exceeding the current rate of interest, for the whole or part of the following period, that is to say,- (a) if the proceedings relate to a debt payable by virtue of a written instrument at ..... learned senior counsel for the petitioner that since the arbitral tribunal has rejected the plea of the respondent for specific performance or that the arbitral tribunal in the facts of this case could not have granted claim for specific performance and thus no compensation could have been awarded under section 21(2) of the specific relief act, 1963 is concerned, a perusal of the ..... had accordingly rendered a finding of fact that letter of termination dated 5th july, 2005 was ineffective, invalid and unsustainable in the facts and circumstances of the case and could in no manner affect the rights of the respondent under the said two agreements dated 6th october, 2001 and 30th november, 2002 and accordingly the respondent ..... by a dissent award rendered by one of the arbitrator dated 22nd march, 2014, he agreed with the majority view that the claimant had made out to a case entitling him to relief in terms of prayers (b-a), (a) to (j) of the statement of claim and he was entitled to relief in terms of (b-a), (g) to (j) against the property in question belonging .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)
..... national textile corporation to the financial institutions besides other hardships which may be caused to various other persons including the workers.we, therefore, having regard to the facts and circumstances of this case as also the law operating in the field, are of the opinion that interest of justice would be sub-served if the national textile corporation is permitted to complete the transactions ..... clearly contrary to the petitioners' stand and that it would mean that in an area where large number of mills are situated, which is so in the case of mumbai, there will be no coherent planning and development and that in the same zone or area there would be residential buildings, commercial complexes, cotton textile industries, related ..... validate a legislation and not view it suspiciously to strike it down at the threshold and that the test of arbitrariness is relaxed in the case of delegated legislation, the legislation should be manifestly unjust and arbitrary, in the present case, none of the aforesaid ingredients are present and that the petitioners have not been able to show how the legislation is arbitrary or unreasonable, ..... cotton textile and all the processes incidental thereto.e) since modernisation of the mill was to be encouraged, the area to be developed in the case of modernisation proposal was increased from 155 to 30% and a ceiling of 30% was imposed for any such modernisation proposals.all these recommendations have been carried out in the modified dc regulation .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
..... 1 to 8 and the tribunal vide its order dated 27.7.1999 remanded both cases back to the jurisdictional commissioner (appeals) with the direction that he would examine whether the processes undertaken on the raw materials in this case did result in creation of excisable goods and on the basis of these findings, the commissioner (appeals) would be free to determine the marketability aspect as also the coverage of 11c ..... he further submitted that as regards the merit of the case, when in the earlier order, the adjudicating authority had held that the processes do not result in the emergence of parts which can be bought and sold in the market since the same are ..... regarding the merit of the case, we find that in case of order-in-appeal passed by the commissioner (appeals), aurangabad, the commissioner (appeals) has confirmed the order-in-original stating that when the appellants own sister unit in pune is paying the duty on such components ..... he finally concluded that in view of the above case law, the components on which duty has been demanded by the department are not marketable and, therefore, no duty is liable to be paid by them and accordingly the appeals filed by them need to be allowed ..... he contended that it is not the appellants case that aluminium or ms sheets have not undergone a substantial change so as to lose their earlier identities and the products so arising out of their activity are not one and the same and a new product ..... (145) elt 274 (sc); d) sundaram clayton ltd. vs. .....
Tag this Judgment!Court : Mumbai
..... and activities within the crz other than those covered in para 2 and para 3(2) above shall be regulated by the state government, union territory administration or the local authority as the case may be in accordance with the guidelines given in annexure i and ii of the notification; and (iii) in the interim period till the coastal zone management plans mentioned in para ..... contrary to provisions of law, be that (i) reduction of width of captain prakash pethe marg, (ii) not obtaining environmental clearance and in fact coming with the case that the environmental clearance is not necessary and alternatively coming with the case that the communications dated 11.03.2003 and 15.03.2003 constituted environmental clearance; (iii) not complying with the conditions stipulated in- (i) loi dated 18.01.2003 (condition no.7), ..... of their buses from their bus depot; (3) government has also not recorded its satisfaction as contemplated by proviso to sub-section (2) of section 50; (4) in any case, after release of best plot from such reservation, the land will become available to the state government being owner for the purpose of development and not to the petitioners. ..... must be confined and structured by rational, relevant and non-discriminatory standard or norm and if the government departs from such standard or norm in any particular case or cases, the action of the government would be liable to be struck down, unless it can be shown by the government that the departure was not arbitrary, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2006)(109)ECC274
..... since the bills of entry were finally assessed after enhancement of value, there can be no further loading of value as held by the tribunal in the case of informatika software v. .....
Tag this Judgment!Court : Mumbai Nagpur
..... the court must ensure, that miscarriage of justice is avoided, and if the facts and circumstances of a case so demand, then the benefit of doubt must be given to the accused, keeping in mind that a reasonable doubt is not an imaginary, trivial or merely probable doubt, but a fair doubt that is based upon reason and ..... a close analysis of this decision would show that the following conditions must be fulfilled before a case against an accused can be said to be fully established: (1) the circumstances from which the conclusion of guilt is to be drawn should be ..... being made by learned additional sessions judge, washim, the present confirmation case bearing criminal confirmation case no.1/2014 arises for confirming the capital punishment awarded by learned addl. ..... it may be useful to extract what mahajan, j, has laid down in hanumant case: it is well to remember that in cases where the evidence is of a circumstantial nature, the circumstances from which the conclusion of guilt is to be drawn should in the first instance be fully established, and all the facts so established should be consistent only with the ..... him, their evidence does not shake the core of the prosecution case that both of them saw deceased-vishwanath with ramesh only. ..... after hearing, in the opinion of the learned asj, washim, it is a case wherein life imprisonment is not an adequate sentence and, therefore, he imposed capital punishment on ramesh jijeba lahane by his judgment and order of conviction dated 3rd april, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2008)304ITR85(Mum.)
..... also not rebutted the assessee's submission that it has treated each undertaking as separate and independent in its accounts.it is also not the case of the department that any of the negative tests laid down in section 801(2) is attracted in the case before us.we therefore endorse the findings recorded as also the order passed by him in this behalf and consequently dismiss ground no. ..... section 80-i/80-ia to the assessee and further erred in holding that the assessee satisfies all the 4 requisites stipulated for eligibility for deduction under section 80i/80-ia without appreciating the facts of the case that capsule manufacturing process involving various steps is to be treated as one integrated process and accordingly, feeding of gelatin sorting, printing, processing etc. ..... (iii) without prejudice to the above and on the facts and in the circumstances of the case and in law, the learned cit(a) erred in holding that undertaking ii/iii are separate, independent undertaking entitled to deduction under section 80-i/80-ia of the income tax act without fully appreciating the facts of the case that the capsule manufacturing machine may be the most important part of an integrated process, but it is ..... (iv) without prejudice to the above and on the facts and in the circumstances of the case and in law, the learned cit(a) erred in holding that it is legally permissible and factually possible for the same company to have a number of undertaking and the fact of having a common licence for .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(111)BomLR1347
..... unfortunate that the learned trial judge has recorded no reasons in support of his conclusion, and the high court in appeal merely recorded that they thought that the plaintiff had sufficiently proved the case in the plaint.having regard to the observations above, it is clear that the supreme court was of the view that the authority must himself reach a conclusion which he regards as just ..... advice and then genuinely exercising one's own discretion, on the one hand, and, on the other hand, acting obediently or automatically under someone else's advice or directions.the present case is not that of one government department consulting another as a statutory or administrative necessity and it can be hardly said the estate officer kaushal sought advice and then genuinely exercised his own discretion ..... section 5 of the act postulates that an order of eviction must be passed only upon consideration of the show cause and any evidence produced by him in support of its case also upon giving him a personal hearing, if any, as provided under clause (ii) of sub-section (2) of section 4 of the act.it is no doubt true that their lordships observed that it is obligatory for the estate ..... to have adopted the order in its entirety by reproducing it the way monga has written it in kolkatta, it cannot be said that kaushal did not apply his mind to the case because indeed two persons may have such similitude in thoughts, that using the same language need not be considered non application of mind. .....
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