Court : Punjab and Haryana
Reported in : (2005)195CTR(P& H)261; [2005]276ITR135(P& H)
..... assessee was taken over by the punjab state electricity board (for short, 'the board') in january, 1982 under section 6(1) of the indian electricity act, 1910, as amended by the indian electricity (amendment) act, 1959 r/w sub-clause (1) of clause (9) of the bhatinda electric licence, 2003 (bikrami). the dispute relating to compensation payable to the ..... as such has been allowed, and if depreciation on certain assets has been allowed, the same are not itemised, therefore, special provisions made under section 55 of the act shall be applicable. the assessee is entitled to substitute the value as on 1st jan., 1954, of the undertaking as a whole for computation of capital gains. ..... , the aac, vide his order dt. 27th sept., 1973, held that neither any profit under section 41(2) nor any capital gains under section 45 of the act accrued to the assessee in the year under consideration. that order was challenged by the revenue before the tribunal. by an order dt. 29th jan., 1976, the tribunal .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)196CTR(P& H)623; [2005]278ITR262(P& H)
..... not justified in holding that either fresh registration under section 12a(a) of the act was required or the memorandum should have been amended as per the procedure laid down in section 92 of the cpc. in radhasoami satsang v. cit : [1992]193itr321(sc) , their lordships of the supreme court ..... produced.16. we are of the opinion that, in view of the fact that the petitioner had enjoyed approval under section 80g of the act from the year 1991 to 31st march, 1999, i.e., even after the amendment of its objects on 17th sept., 1999 and after the insertion of clause (vi) w.e.f. 1st oct., 1991, the cit was ..... the cit to negative petitioner's claim is that it should have applied for fresh registration under section 12a(a) of the act because of change in its objects on 17th sept., 1989; its memorandum should have been got amended as per the procedure prescribed in section 92 of the cpc; petitioner's institution has not been notified under section 10(23c .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)141PLR486
..... public service commission could not be covered under the definition of government servant/public servant so as to be amendable to the jurisdiction of the vigilance department. however, after the enactment of prevention of corruption act, 1988, which covers chairman/members or employee of a service commission or board under the definition of pubic ..... this court in proceedings under articles 226/227 of the constitution of india would be slow to interfere with the process of selection and to examine the competitive merit of the selected candidates vis-a-vis the unsuccessful candidates, therefore, on the same analogy the vigilance authorities could not be permitted to hold ..... any merit. there is no dispute with the preposition of law that while exercising the power of judicial review this court would be slow in making competitive comparison of the selected candidates vis-a-vis the unsuccessful candidates. to this extent reliance placed by the petitioner on the judgment of jasjit singh sidhu' .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2006]129CompCas41(P& H); (2005)141PLR689
..... fraud has been played upon the court by the appellant by introducing .m/s, stai; point financial services pvt. ltd. as one of the .bidders to show competitive bidding whereas aforesaid star point is the sister concern of the appellant, has in fact no substance in it as the bidding was conducted by the company court himself ..... amount realised by enforcement of such charge shall be applied rateably by the official liquidator for the discharge of workmen's dues. it is true that even the amended provision does not give the liquidator an independent right of enforcing the charge by selling the security against which such charge is created.- nonetheless, it creates a 'pari ..... in filing of a winding up petition before the company judge bearing c.p. no. 226 of 1999 under sections 433 and 434 of the companies act, 1956 (for brevity, (he act). the learned company judge appointed a provisional liquidator vide order dated 27.72000. thereafter, the said petition was allowed 6h 1.2.2001 and official .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)142PLR413
..... the qualification prescribed for directly recruited candidates will be retained, the posts will be filled up from amongst the existing employees through a limited departmental competitive examination. the eligible categories for such examination could be settled locally in consultation with the recognised unions.please acknowledge receipt. sd/- (k.l. lall ..... manager in inviting applications for the posts of goods guards in the grade of rs. 1200-2040 against 15% direct recruitment quota through departmental competitive examination from all categories of the employees including group-d employees was contrary to the decision of the general manager, 'northern railway, new delhi ..... . it was decided to limit the field of eligibility for direct recruitment to the existing employees who were to be selected through limited departmental competitive examination. the categories of employees who would be eligible for the examination was to be settled locally in consultation with the recognised unions. in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)143PLR536
..... either in whole or in part, he shall -(a) count the ballot papers again in accordance with his decision;(b) amend the result sheet to the extent necessary after such recount; and(c) announce the amendment so made by him.(6) after the total number of votes polled for each candidates has been announced under sub-rule ( ..... the application and can even reject if it is frivolous and unreasonable. but the substantive provision is contained in sub-section (4) to section 176 of the act. if the allegations are pertaining to corrupt practices, procedure is prescribed and election can be set aside if certain assertions in accordance with law are proved. but ..... to any material particulars and does not disclose any cause of action for the recounting of votes and, therefore, respondent no. 2 while ordering recounting of votes has acted with material irregularity and the order, thus, cannot be sustained.4. learned counsel for respondent no. 1, submitted that the order of recounting had been validly passed .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2006P& H198; (2006)144PLR115
..... favour by the trial court. the defendant/judgment-debtors filed regular second appeal no. 482 of 1977 before this court. later on, because of the amendment in punjab courts act and the jurisdiction of the district judge having been enhanced, the aforesaid first appeal was transferred to district judge for disposal. vide judgment and decree dated may ..... (supra), the apex court held as under:the reasons for bringing on the statute-book, the present article 136 may be noticed. by reasons of the said amendment, the filing of the execution petition has been simplified and the difficulties faced for computation which used to arise for grant of stay or not have become immaterial. ..... any decree (other than a decree granting a mandatory injunction) or order of any civil court, for the sake of ready reference, article 136 of the 1963 act may be noticed as follows:article 136description of suit period of time from which periodlimitation beings to run136. for the execution of any twelve years (when) the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2007)207CTR(P& H)243; [2007]293ITR520(P& H)
..... hon'ble supreme court in sterling foods (supra), no substantial question of law arises in the appeal.11. learned counsel for the assessee also submitted that there has been an amendment in the year 2005 to the provisions of 80hhc, which is as under:provided also that in case the computation under clause (a) or clause (b) or clause (c) of ..... mills ltd., itc no. 201 of 1994, decided on 19th april, 2006 and liberty shoes ltd. v. cit ita no. 140 of 2005 decided on 17th aug., 2006 [reported at (2007) 207 ctr (p&h;) 181-ed.] no substantial question of law arises. it is submitted that the crucial issue was not whether the income of the assessee had the effect ..... be,the same proportion as the export turnover bears to the total turnover of the business carried on by the assessee.12. we are unable to accept this submission. the amendment to section 80hhc of the act does not help the appellant, the same being independent and not controlling interpretation of section 80-ib of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2007)213CTR(P& H)457; [2007]293ITR492(P& H)
..... the instance of the assessee)1. whether, on the facts and circumstances of the case, the hon'ble tribunal was justified in not allowing depreciation as per the amended rules retrospectively ?2. whether, on the facts and circumstances of the case, the tribunal was justified in not treating the pre-operative expenses as a part of ..... tribunal that depreciation will not be admissible in respect of building or amenities which the employer was bound to provide by virtue of statutory obligation under the factories act or otherwise, cannot be held to be sound. whatever may be the reason for the employer to provide facilities, is not relevant for determining permissibility of ..... and the net total income exigible to tax is determined. first, compute the total income of the concerned assessee in accordance with the other provisions of the act, i.e., in accordance with all the provisions except section 80e ; secondly, ascertain what part of the total income so computed represents the profits and gains .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2007]291ITR480(P& H)
..... issue were available, the order of assessment cannot be held to be suffering from error or mistake apparent from record and, accordingly, the jurisdiction under section 154 of the act could not be exercised. endorsing the view taken by the tribunal, we answer the question referred against the revenue and in favour of the assessee.4. the reference is ..... right in law in setting aside the income-tax officer's order under section 154 considering particularly the provisions of section 80j(1a) inserted by the finance (no. 2) act, 1980 with retrospective effect from april 1, 1972 ?2. briefly, the facts of the case are that the assessee filed its return of income which was assessed vide ..... allowed to the tune of rs. 54,827. noticing that there was some error in the calculation of deduction, notice under section 154 of the income-tax act, 1961 (for short, 'the act') was issued and the amount of benefit was reduced to rs. 30,918 vide order dated may 6, 1978. this rectification was carried out in spite .....
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