Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2006)100ITD42(Mum.)
..... for fresh hearing.3. in our opinion, the above submission and the prayer sought are untenable and beyond the scope of section 254(2) of income-tax act, 1961 (act). this provision permits the tribunal to amend the order if there is mistake apparent from the record. this presupposes the existence of an order, which is otherwise ..... various provisions. it is, because of such provisions, their lordships held that tax 'deductible' was to be reduced before levying interest under sections 215 or 217 of the act.however, explanation i to section 234b defines 'assessed tax' as tax on the total income determined under section 143(1) or on regular assessment as reduced by the ..... tax at source was deductible under section 195 against payment on sale of shares, assessee was not required to pay advance tax under section 209(1)(d) of the act and consequently no interest could be charged under section 234b. according to mr. mistry, the ld. counsel for assessee, the assessee had relied on various decisions of .....
Tag this Judgment!Court : Mumbai
Reported in : (1938)40BOMLR735
..... agra or madras muslims are not to be governed in such matters by their own personal law. the terms of section 37 of the act of 1887 merely repeat those of section 24 of act vi of 1871, which in turn reproduce those of section 15 of bengal regulation iv of 1793, to which the company's courts had always given a ..... dower in the present case is not one ' regarding marriage ' ; nor do they in the end dispute that the substantive law applicable to questions of dower under the act of 1887, is the mahomedan law of the school or sect to which the parties belong. this has, however, been disputed before the board and their lordships think it ..... deduction from given circumstances, and as such british indian courts are to be guided not by muhammadan law but by rules of construction generally applicable or by the indian evidence act. we entertain no doubt that a shia father entering into any other contract, as guardian of his minor son, involving a pecuniary obligation cannot be saddled with personal .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)ILR64Bom710
..... the facts of that case are entirely different because the interests of a third party were involved, and the head-note says:the language of section 92 of the evidence act, 1872, with regard to a 'contract, grant or disposition reduced to writing', in terms applies, and applies alone, ' as between the parties to any such instrument,, or ..... language of the documents themselves viewed in the light of the surrounding circumstances.9. that is evidently a reference to proviso 6 to section 92 of the indian evidence act which states that 'any fact may be proved which shows in what manner the language of: a document is related to existing facts.' that is one of the ..... he has admitted exactly the same evidence that would have been admitted if evidence of intention had been allowed,, under proviso 6 to section 92 of the indian evidence act, and he has come to the conclusion really that when the parties executed the sale-deed, they intended that it should be a mortgage transaction. the only circumstance .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1930Bom466
..... correct one to take of the statute which governs the case. we have been shown a marked alteration in the language which was used in the act of 1877, as compared with the acts of 1859 and 1871, under the former of which the decision to the contrary effect in bhogilal v. amritlal ilr (1892) 17 bom. 173 was arrived at. i ..... co-mortgagees who had not split up their interests as was done in the present case. in bhogilal v. amritlal mr. justice jardine followed the ruling in richardson v. younge (1871) l.r. 6 ch. 478, but that case, as is shown by the judgments of mellish l. j. and james l. j., turned upon the circumstance that the ..... transaction and the mortgage debts remained indivisible, and the acknowledgment itself was invalid.15. we were referred in this connection to sections 60 and 67 of the transfer of property act. but it will be noted that both those sections relate in effect to attempts to apportion the mortgage debt between different portions of the mortgaged property. section 60, for .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1965Bom195; (1965)67BOMLR317; 1965CriLJ616; ILR1965Bom648; 1965MhLJ705
..... that the officers who recorded the statements are officers of the central excise department. section 171a only empowers the officers appointed under the sea customs act. to record statements under the provisions of the said section. ranadive and other officers were therefore not justified in recording the statements under that section ..... reported that the managing agent was also utilising the property of the company for his personal gain, and therefore investigation under section 138 of the companies act be instituted. the central government then appointed mr. mistry, a chartered accountant, as inspector to investigate the affairs of the company. pursuant to the ..... in prosecution.'here again, the nature of accusation and the proper sequel of consequences are regarded as important. examining the relevant provisions of the companies act. their lordships further observed that the report made by the registrar companies was not formal accusation against the appellant. at page 39, their lordships .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1928Bom1; (1927)29BOMLR1544
..... evidence was taken of the passengers in the train, and the county court judge said he could draw no other inference than that the accident occurred when the deceased was acting as an ordinary passenger would do. on that further finding the court of appeal came to the conclusion that there was evidence on which he could so find, and ..... first place, one has to see exactly what is the admitted evidence in the case. it was at first suggested to us-so i understood-that the learned commissioner had acted without taking any evidence, and that this was an irregular procedure. but when one comes to look at the plaint and the written statement, it is clear that on ..... the course of the workman's employment. but it is denied by them that it arose out of his employment. it is further contended by the company that the workman acted in wilful disobedience of a rule expressly framed for the purpose of securing the safety of workmen within proviso (b) (ii) to section 3. it was also originally contended .....
Tag this Judgment!Court : Mumbai
Reported in : 1994(3)BomCR650; 1994CriLJ2418; 1994(1)MhLj6
..... clearly indicates that the state government shall forward the report to the central government. the expression 'report' used in sub-section (5) of section 3 of the act, therefore, must be construed as the requirement of the state government to forward the report and not as receipt of the report by the central government. with respect, ..... been made and such other particulars as, in the opinion of the state government, have a bearing on the necessity for the order.' section 10 of the act provides for reference to advisory boards and section 11 sets out the procedure of advisory boards. the section, inter alia, provides that the advisory board shall, after ..... up before the learned chief justice to consider whether the question should be examined by larger bench : 'whether sub-section (5) of section 3 of national security act, 1980 demands that report of the state government must reach the central government within seven days ?' the learned chief justice by order dated november 1, 1993 constituted .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR831; 58Ind.Cas.574
..... the facts of that case are entirely different because there the interests of a third party were involved. the head-note says.the language of section 92 of the evidence act, 1872, with regard to a 'contract, grant or disposition reduced to writing' in terms applies, and applies alone, 'as between the parties to any such instrument, or ..... language of the documents themselves viewed in the light of the surrounding circumstances.8. that is evidently a reference to proviso 6 to section 92 of the indian evidence act which states that 'any fact may be proved a which shows in what manner the language of a document is related to existing facts.' that is one of ..... he has admitted exactly the same evidence that would have been admitted if evidence of intention had been allowed, under proviso 6 to section 92 of the indian evidence act, and he has come to the conclusion really that when the parties executed the sale-deed, they intended that it should be a mortgage transaction. the only circumstance .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1962Bom205; (1962)64BOMLR188
..... 2) that the magistrate is authorised to take cognizance of the case. according to mr. mengde a special judge, who has not received a private complaint, cannot act under section 202, criminal procedure code. he also pointed out that section 202, criminal procedure code in terms applies to the action to be taken by a magistrate and a special ..... . as stated above, whatever the position of a special judge, he has been clothed with special authority to take cognizance of offences under section 8 of the act of 1952 . even if, therefore, it is assumed that none of the provisions of the code of criminal procedure governing the taking of cognizance including s. ..... has not been furnished to the accused as required by section 173 (4) thereof. (2) no fresh sanction under section 6 of the prevention of corruption act has been obtained after placing the papers of reinvestigation before the competent authority. the learned special judge took the view that neither of these objections had any substance. .....
Tag this Judgment!Court : Mumbai
Reported in : 1993CriLJ1573; 1993(1)MhLj827
..... in the meantime, government of maharashtra constituted 3 more special courts. judges were also appointed to man these special courts. all these transferred cases under the act were distributed amongst these four judges. the learned additional sessions judge in his order of reference took a view : '....... case in which cognizance was taken ..... and relevant provisions under sub-sec. (1) are as under : '(1) the government may, for the purpose of providing speedy trial of the offences under this act, by notification in the official gazette, constitute as many special courts as may be necessary for such areas as may be specified in the notification. (2) ......... ..... has been facing a problem of transit traffic in illicit drugs; the spill over from such traffic has caused problems of abuse and addition and although act of 1985 provides deterrent punishment for drug trafficking offences and the major offences are non-bailable, by virtue of punishment prescribed therein, on technical grounds .....
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