Court : Rajasthan
Reported in : 2003(2)WLC593; 2003(1)WLN152
..... seniority would be invalid in the absence of any statutory creation of a distinct source of recruitment by promotion by way of amending the parent act. as the university is governed by the act which does not contemplate any statutory source of recruitment by way of promotion, whatever sentiments might have been expressed by the ..... cannot be treated equally for all purposes and particularly for seniority and promotion if any. for this purpose the nature of work they do is irrelevant. the competition for seniority can only be amongst those who are in the cadre posts. otherwise, the mandate of articles 14 and 16(1) would get violated. ..... . if the qualifications provided in regulation 2000 for the professor (promotion) are not relevant qualifications for the professor career advancement, then the university though has amended ordinance 317, which has otherwise been held invalid, also cannot be considered to be a guiding factor for providing qualifications for promotions in the career advancement .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)178CTR(Raj)305
..... e. 1985-86, 1986-87, 1987-88, and 1988-89, were also completed. however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form ..... was not entitled to any exemption for the assessments from 1985 to 1989. he, however, revised the valuation of various properties. the tribunal also held that the amendment by the finance act, 1988, removing the levy of wealth-tax on stock-in-trade being in the realm of substantive law, does not have a retrospective operation. the tribunal ..... was included for computation of wealth-tax. in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the wealth tax act, 1988 (sicfinance act, 1988). as per circular no. 528, dated 16-12-1988, the proviso was brought on the statute with a view to removing the unintended .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]259ITR79(Raj); 2003(2)WLN515
..... .e., 1985-86, 1986-87, 1987-88 and 1988-89, were also completed. however, by the time the assessments were completed, section 40 of the finance act was amended whereby it was provided that certain assets which were held by the company as stock-in-trade in a business carried on by it, such assets shall not form part ..... was not entitled to any exemption for the assessments from 1985 to 1989. he, however, revised the valuation of various properties. the tribunal also held that the amendment by the finance act, 1988, removing the levy of wealth-tax on stock-in-trade being in the realm of substantive law, does not have a retrospective operation. the tribunal ..... thereto, which was included for computation of wealth-tax. in other words a cinema house is specifically excluded from being constituent of a wealth by virtue of the amendment introduced by the finance act, 1988. as per circular no. 528, dated december 16, 1988 (see ), the proviso was brought on the statute with a view to removing the .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]259ITR132(Raj)
..... decided in the light of the law enunciated in mussadilal ram bharose's case : [1987]165itr14(sc) and k.r. sadayappan's case : [1990]185itr49(sc) .' 13. after this amendment the theory of deemed concealment has been brought in. in case addition is made and the explanation submitted by the assessee is not satisfactory, the income added should be treated ..... the assessee has shown the concealed income after seizure not prior to that and when he himself has surrendered it for taxation, it amounts to admission of guilt and after amendment in the section 271(1)(c), the ratio laid down in the case of cit v. anwar ali : [1970]76itr696(sc) does not help the assessee. 6. mr. jhanwar, ..... also not in dispute that the amended provisions of section 271(1)(c) are applicable in the case in hand. even counsel for the assessee has not suggested in this case what type of material should be brought on record by the income-tax officer for imposing penalty under section 271(1)(c) of the act of 1961. 17. when the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)177CTR(Raj)434
..... decided in the light of the law enunciated in cit v. mussadilal ram bharose : [1987]165itr14(sc) and cit v. k.r. sadayappan : [1990]185itr49(sc) .'11. after this amendment the theory of deemed concealment has been brought in. in case addition is made and the explanation submitted by the assessee is not satisfactory, income added should be treated as ..... that assessee has shown the concealed income after seizure not prior to that and when he himself has surrendered it for taxation, it amounts to admission of guilt and after amendment in the section 271(1)(c), the ratio laid down in the case of cit v. anwar ali : [1970]76itr696(sc) . does not help the assessee.5. mr. jhanwar, ..... it is also not in dispute that amended provisions of section 271(1)(c) is applicable in the case in hand. even counsel of assessee has not suggested in this case what type of material should be brought on record by income tax officer for imposing penalty under section 271(1)(c) of the act, 1961.13. when the income has .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2004(1)Raj396; 2003(4)WLC663
..... section 17(2)(iii) in cit v. kulandaivelu konar (4). this was so held even without any provision like clause (vi) as was inserted for the first time vide taxation amendment act of 1984 (act no. 67 of 1984) w.e.f. 1.4.5, which was never brought into operation as the same was omitted vide ..... .contentions:4. the grievance of the petitioners is with reference to the insertion of clause (vi) in section 17(2) with effect from 1.4.2002 by the finance act, 2001 and amendment in rule 3 of the income tax rules, 1962 vide notification dated 25.9.2001, which has been brought into force with effect from 1.4.2001.5. the ..... the persons entrusted with the implementation of the fiscal statute to fill in the details once the subject of levy has been specified clearly by the parent statute.impugned amendment 10. vide finance act. 2001 following clause (vi) has been inserted in sub-section (2) of section 17 after existing clause (v):'the value of any other fringe benefit or amenity as .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]255ITR599(Raj)
..... for bad and doubtful debts account made under that clause.' 7. section 36(l)(vii) was introduced by the income-tax (amendment) act, 1986, with a view to provide for grant of deduction in respect of provision for bad debt made by all the banks up ..... for the assessment year 1987-88.2. this court admitted the appeal on the following question of law :'whether after the finance act, 1985, amending the provisions of section 36(l)(vii) and section 36(2) with effect from april 1,1985, inserting a proviso to section ..... rural branches. the commissioner of income-tax (appeals) again remitted the matter to the assessing officer in view of the amendments made in sections 36(l)(vii) and 36(l)(vii) with effect from april 1, 1985/april 1, 1987, for de novo ..... completion of assessment after examining the amended provisions. the assessing officer disallowed the claim of the assessee regarding deduction of rs. 7,88,848 as bad debt for .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)174CTR(Raj)400
..... provision for bad and doubtful debts account made under that clause.'7. section 36(1)(viia) was introduced by the income tax (amendment) act, 1986, with a view to provide for grant of deduction in respect of provision for bad debt made by all the banks upto ..... debt for the assessment year 1987-88.2. this court admitted the appeal on the following question of law :'whether after the finance act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section 36(i ..... and not the rural branches. the commissioner (appeals) again remitted the matter to the assessing officer in view of the amendments made in section 36(1)(vii) and 36(1)(viia) with effect from 1-4-1985/1-4-1987, for de novo completion ..... of assessment after examining the amended provisions. the assessing officer disallowed the claim of the assessee regarding deduction of rs. 7,88,848 as bad debt for .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2003(4)Raj2401; 2002(4)WLC496
..... did not send any reply to the aforesaid do and, therefore, all india service state cadre pensioners, whose class officers in service are influential, succeeded in getting the amendment issued and deriving benefit of 50% 30# pensions as explained above.5. the government of rajasthan on the principle of equity extended the benefits at par with all ..... character and all having served in he organisations for more than 20 years. even otherwise, while considering the question of grant of pensionary benefits the state has to act to reach the constitutional goal of setting up a socialist state as stated and the assurance as given in the directive principles of state policy. a pension is ..... arbitrariness are sworn enemies; one belongs to the rule of law in a republic while the other, to the whim and caprice of an absolute monarch. where an act is arbitrary it is implicit in it that it is unequal both according to political logic and constitutional law and is, therefore, violative of article 14, and if .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)180CTR(Raj)474; [2003]261ITR741(Raj)
..... ii) xxx xxx xxx (iii) arty one building in the occupation of a ruler, being a building which immediately before the commencement of the constitution (twenty-sixth amendment) act, 1971, was his official residence by virtue of a declaration by the central government under paragraph 13 of the merged states (taxation concessions). order, 1949, or ..... value where of was exempt from income tax before the commencement of the constitution (twenty-sixth amendment) act, 1971, virtue of the provisions of the merged states (taxation concessions) order, 1949, or the part b states (taxation concessions) order, 1950, or, as ..... order, 1949 this palace 'ummed bhawan compound' was declared to be an official residence. section 10(19a) of the income tax act, as amended by the rules of indian states (abolition of privileges) act, 1972, reads as under:-'(19a) the annual value of any one palace in occupation of a ruler, being a palace, the annual .....
Tag this Judgment!