Court : Gujarat
Decided on : Jun-27-1984
Reported in : AIR1985Guj9
..... a case of incorporation but of mere reference and hence additional power of taxation conferred on the municipal corporation or municipalities by amending the corporation act and the municipalities act became available to the special development authority.7. keeping in the background, for the moment, the abovementioned aspect of a statute or provisions of ..... by which the development authority korba was directed to exercise the powers and perform the functions of a class i municipality constituted under the 114 p. municipalities act, 1961. this notification became effective from 27-2-1976 from which date ordinance no. 26 of 1975 was made effective. by another notification dt. 15- ..... statutes in pari materia so as to form one system.'in para-12, the supreme court observed-'.......we have already indicated that the object of the act was to eradicate corruption from various levels either in government services or in services under the corporation or government companies. the penal code no doubt .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-20-1984
Reported in : 1984CriLJ1627
..... more than purchase formalin from the market, prepared by standard pharmaceutical concerns and in such circumstances there can be a presumption under section 114 of the evidence act. the judges in the order of reference pointed out further that otherwise even if it is shown that the food inspector attempted to establish that the formalin ..... the accused reversing the conviction and sentence by the metropolitan magistrate who found the accused guilty under section 16(1)(a)(i) of the prevention of food adulteration act, 1954, and convicted the accused to three months' simple imprisonment and a fine of rs. 500/-. there again the food sample was found to be adulterated ..... sample, sending of the sample and analysis of the sample have been clearly made out the procedure (sic) details as to the prescribed manner of doing these acts may be presumed depending on the facts of the case. the presumption is not mandatory but permissible. whether or not to raise a particular presumption will therefore .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-29-1984
Reported in : [1985]151ITR389(Guj)
..... v. ito : [1961]42itr29(mad) . that case was an authority for the position that regular assessment meant only assessment made under s. 23(3) of the 1922 act and not reassessment falling within s. 34. reliance was placed on the decision in triplicane urban co-operative society ltd. v. cit : [1980]126itr125(mad) , which ..... employs the words 'tax determined on regular assessment' and not 'tax in respect of or under regular assessment'. we have already adverted to the scheme of the act and have indicated how it will be logical to assume that 'regular assessment' means assessment which is alive, the assessment which causes refund, the assessment which really ..... above contention of the revenue in the alternative envisages two different meanings to be given to the term 'regular assessment' occurring in s. 214(1) of the act. this contention assumes that in s. 214(1), the first reference to regular assessment is to the revised assessment, and the reference to regular assessment immediately following .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-28-1984
Reported in : (1985)45CTR(Guj)68; [1985]151ITR255(Guj)
..... question which has been elaborately considered by my learned brother talati j., i would only indicate that the objects and thereasons of the gujarat industrial development act, 1962, indicate that the development of industrial area and estates is the main plank in the industrial policy of the state of gujarat and the pace ..... the purpose of planning, development or improvement of cities, towns and villages. as we read the objects and the relevant sections of the gujarat industrial development act, it is clear from the preamble itself that it is established for securing an orderly establishment of industries in industrial areas and industrial estates in the ..... and for that purpose to establish an industrial development corporation, and for purposes connected with the matters aforesaid. '14. section 2 defines several expressions contained in the act and by section 2(g) ' industrial area' is defined as under :' 'industrial area' means any area declared to be an industrial area by the state .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-10-1984
Reported in : [1984]150ITR155(Guj)
..... expenditure as admissible deduction since it fell within the term of ss. 10(2)(v) of the 1922 act as a permissible allowance for the computation of the taxable income of the assessee. in appeal., at the instance of the commissioner, the supreme court held that the ..... claimed before the tribunal that the amount laid out was in any event expenditure for current repairs and, therefore, admissible under s. 10(2)(v) of the 1922 act. the tribunal, though disallowed the claim of the assays-company for development rebate on the amount laid out for the introduction of 'casablance conversion system', upheld the ..... negatived the claim of the assessee-company. the circumstances which weighed with the ito in so negativing the claim were : (1) solitary role of shri naresh k patel acting as broker in respect of the sale effected by the assessee-company; (2) assertion by the purchasers, m/s. arvind mills ltd., that they purchased the said .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-21-1984
Reported in : (1985)45CTR(Guj)77; [1985]152ITR565(Guj)
..... in revenue records as agricultural land; (8) its situation, physical characteristic and development in the vicinity; (9) permission under s. 63 of the bombay tenancy and agricultural lands act, 1948, and when and by whom; (10) price of the land on sale, and whether the value was determined as a unit of the land or on yardage ..... the land by making it unfit for immediate cultivation; and (v) it was classified and assessed to land revenue as 'agricultural land' under the andhra pradesh land revenue act. on appeal to the supreme court, it was held that the first four features set out above were inconclusive and the fifth feature alone provided some evidence of the ..... also buildings, sheds and structures enclosed in compound walls of the said palace constituted agricultural land within the meaning of s. 2(e)(i) of the w.t. act. the income-tax authorities as well as the appellate tribunal negatived the contention of the assessee that the land was agricultural land on the ground that it was neither .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-18-1984
Reported in : (1984)2GLR858; [1984]150ITR276(Guj)
..... who, being a minor, has been admitted to the benefits of partnership. it may be necessary to notice here that the definition section starts with the preface 'in this act, unless the context otherwise require'. 9. we have already adverted to s. 182. that section provides that in the case of a registered firm, after assessing the ..... be reckoned when the partner is assessed. 10. the short question that raised for decision in this reference concerns the scope of s. 40(b) of the i.t. act, 1961, to which we have already made a reference. 'disallowance' contemplated therein of 'interest' is, according to the revenue, disallowance of any interest paid to the partner, ..... the karta, and assess not him qua partner but as representing the hindu undivided family. in doing so, the income-tax looks not to the provisions of the partnership act, but to the provisions of hindu law. when once the family has disrupted, the position under the partnership continues as before, but the position under the hindu law .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-26-1984
Reported in : [1985]151ITR746(Guj)
..... partner govinddas, was directly or indirectly connected with the assessee-firm and, therefore, the transactions with her would come within the purview of section 52(1) of the act (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the transactions with gayatridevi, keshardevi, sushiladevi and ..... real question which is required to be answered is whether the 'transfer', meaning thereby the completed sales as required by s. 54 of the transfer of property act, which took place during the relevant assessment year in favour of gayatridevi, keshardevi, sushiladevi and govindlal were made with the object of avoiding or reducing the liability ..... the conclusion that unless an understatement in regard to the consideration is made in the document, resort cannot be had to s. 52 of the i.t. act and that conclusion was reached after not only reading the section, not only reading the two circulars, not only reading the marginal note but also referring to .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-27-1984
Reported in : (1985)45CTR(Guj)60; [1985]154ITR786(Guj)
..... therefore, again by their letter of february 9, 1978, wrote to the ito claiming necessary reliefs in the matter of development rebate under s. 154 of the i.t. act in view of the circulars of december, 1975, and january, 1976. the ito, however, by his order of august 5, 1978, rejected this application for rectification. ..... therefore, all the completed assessments accordingly need not be disturbed. secondly, reassessment proceedings initiated under s. 147(b) or s. 154 or s. 263 of the i.t. act, 1961, be dropped. thirdly, in appeals from such reassessment order, the point may be conceded by the revenue that the position specified in parts (b) and (c) remains ..... there would be no obligation top create statutory reserve in that year, and (c) where there was no deliberate contravention of the provisions of the i.t. act, the ito may condone genuine deficiency subject to the same being made good by the assessee by creating adequate additional reserve in the succeeding assessment year. this circular .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-19-1984
Reported in : [1985]151ITR499(Guj)
..... the jurisdiction of the tribunal to allow a plea inconsistent with the plea raised before the departmental authorities opined that there is nothing in the i.t. act which restricts the tribunal to the determination of questions raised before the departmental authorities and that all questions whether of law or of fact which relate to ..... tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act. consequently, the tribunal has authority under this section to direct the appellate assistant commissioner or the income-tax officer to hold a further enquiry and dispose ..... tax appellate tribunal. an additional ground was raised in the appeals by the assessee and that concerned the computation of capital under s. 80j of the act. the question was whether the assessee was entitled to seek computation of capital by taking note of debts and liabilities or without making deduction for debts .....
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