Court : Gujarat
Decided on : Feb-17-1978
Reported in : [1978]113ITR318(Guj)
..... and (3) the assessee must have either paid or made satisfactory arrangements for payment of any tax or interest payable in consequence of an order passed under the act in respect of the relevant assessment year. once these three conditions are satisfied, there is no option, as earlier pointed out, to refuse to exercise discretion. ..... valuation date mentioned in the notice. if the wealth-tax officer, appellate assistant commissioner, commissioner or appellate tribunal in the course of any proceedings under the act is satisfied that any person has without reasonable cause failed to furnish the return which he is required to furnish under sub-section (1) of section 14 ..... out in extenso : '18. (1) if the wealth-tax officer, appellate assistant commissioner, commissioner, or appellate tribunal, in the course of any proceedings under this act is satisfied that any person - (a) has without reasonable cause failed to furnish the return which he is required to furnish under sub-section (1) of section .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-1978
Reported in : [1978]113ITR360(Guj)
..... 921 for the three assessment years in question respectively. be it noted that the amounts of penalties imposed as aforesaid were the minimum imposable under the provisions of the act. thereupon the petitioner filed applications under section 271(4a), before the commissioner on october 11, 1974, requesting him to reduce or waive the amount of minimum penalty ..... was required to file its return of income before june 30, 1967, june 30, 1968, and june 30, 1969, respectively, under section 139(1)(a) of the income-tax act. it, however, filed its returns for those assessment years on march 19, 1969, october 23, 1969, and october 23, 1969, respectively. under section 271(1)(a) the ..... .2. now, we had today an occasion to deal with a case arising under section 18(2a) of the wealth-tax act, which provision is identical to the provision of section 271(4a) of the act under consideration [see special civil application no.1265 of 1975 decided on february 16/17, 1978-since reported as madhukar manilal modi .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-1978
Reported in : [1978]114ITR38(Guj)
..... and, hence wholly without jurisdiction. it is, therefore, merely a purported exercise of power under section 35 by the wealth-tax officer but not under that act. under these circumstances, this special civil application is allowed and the orders or rectification for each of the three years and the consequential notices of demand are ..... , notwithstanding that such matter was not raised before the appellate assistant commissioner by the appellant.' 7. under sub-section (1) of section 251 of the income-tax act, in disposing of an appeal, the appellate assistant commissioner would have the following power : in an appeal against an order of assessment, he may confirm, reduce, ..... the assessment years are in connection with wealth-tax dates. the respondent is the wealth-tax officer having jurisdiction to assess the petitioner under the wealth-tax act. for the assessment year 1965-66, the respondent passed assessment order on february 22, 1971. the immovable property was ascertained at rs. 13,10,000 .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-21-1978
Reported in : [1978]114ITR1(Guj)
..... is capable of being rescinded by directors - operates as payment before the company has actually parted with the amount of dividend or discharged its obligation by some other act.' 9. this interpretation of 16(2) in the context of payment was extended to the crediting of dividends to the account of the shareholders by the supreme court ..... the dividends for the years under consideration. it was the contention of petitioner that in view of the provisions of section 220(7) of the income-tax act, 1961, the tax on the dividend income should not be recovered and the relevant facts bearing on this request were pointed out. the petitioners requested the commissioner ..... the shareholders. the partners of the firm and the partnership firm itself applied to the commissioner of income-tax in revision under section 264 of the income-tax act, 1961 to delete the addition of dividend income from the dividends paid on the shares of renwick & company private ltd. these application for revision were rejected on .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-1978
Reported in : [1978]114ITR28(Guj)
..... known as 'penal interest' under section 217(1a). 5. in order to appreciate the controversy in this case it is necessary to refer to the relevant provisions of the act. under section 2(43) 'tax' in relation to assessment year commencing on the 1st day of april, 1965, and any subsequent assessment year, means income-tax chargeable under ..... we are concerned with the assessment years 1970-71 and 1971-72, it follows that 'tax' under section 2(43) means income-tax chargeable under the provisions of the act. section 207 to 219 (both inclusive) deal with 'advance payment of tax'. section 207 provides that tax shall be payable in advance in accordance with the provisions of ..... provisions relating to advance tax even before the end of the previous year in question advance tax has to be paid in accordance with the the provisions of the act as and when the income is being earned. section 208 provides for 'condition of liability to pay advance tax' and section 209 deals with 'computation of advance tax .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-1978
Reported in : (1979)1GLR71
..... union government had no authority to' deport him. the plaintiff, after the amendment asserted that inspite of the declaration under section 9(2) of the citizenship act the central government has no authority to deport him because that declaration under section 9(2) is without jurisdiction and is a nullity since inasmuch as it was ..... plaintiff has lost indian citizenship and was a foreign national liable to be deported, more so, because a conclusive declaration under section 9(2) of the citizenship act was made by the union government. the plaintiff by his amendment was asserting and maintaining that even after the declaration, the union government had no authority of ..... evidence, oral as well as documentary, adduced by the parties, held that the government had no jurisdiction to determine the status under section 9(2) of the citizenship act, 1955. however, in the opinion of the learned civil judge, the plaintiff had failed to prove his citizenship of india. he, therefore, by his order of .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-27-1978
Reported in : (1979)1GLR226
..... 1974 with an offence punishable under sections 4(d)(a), (b), (c) and (d) of the bombay lotteries (control and tax) and prize competitions (tax) act, 1958 (the act). all the respondents are directors of a private limited company known as mohan benefit private limited. the activity of this company is to open schemes and enroll certain number ..... the case of the respondents -and that is admitted before us-that a licence has been obtained for this activity from the collector under section 7 of the act. therefore, the aforesaid decision cannot help the respondents.17. as regards the finding of the learned magistrate that the company was primarily doing the business of banking ..... decision, but said nothing about it.5. in a subsequent decision in venkataramana v. setti sanyasayya a.i.r. 1934 madras 136, ramesam, j. sitting singly acting upon his earlier observation took the view that there being no scope for an invitation to the public inviting them to join the scheme as the whole transaction started .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-27-1978
Reported in : 1978CriLJ1032; (1978)GLR487
..... the statute has to be taken notice of but that cannot be the sole basis of construction of a statutory provision. we have pointed out earlier the object of the act and the purpose for which rule 9(j) has been enacted. if the rule is construed as directory it would not result in any serious inconvenience to the person concerned ..... the rule and one cannot speculate or base his conclusion only on such changes. the rule as it exists must be construed in the light of the object of the act, the purpose for which the rule is enacted and serious general inconvenience resulting to persons concerned, if it is construed in one way or another and other relevant considerations. ..... as the case was filed in the court. it appears that the provisions of this rule were more often not complied with and persons prosecuted for the offences under the act were not supplied with a copy of the public analyst as soon as the case was filed against them. the government, therefore, amended r, 9 (j) by notification no. .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-22-1978
Reported in : 1978CriLJ1518; (1978)GLR1095
..... in our opinion, as purchaser, patel had authority to launch prosecution against the accused. in our opinion, therefore, even as purchaser under section 12 of the act, complainant patel had authority to launch prosecution against the accused.17. in our view, therefore, the learned sessions judge has misdirected himself both on question of law ..... not valid. under these circumstances, submitted mr. mehta, the the learned magistrate was right in taking aid of section 114(e) of the indian evidence act and holding that patel was validly appointed as food inspector. mr. mehta submitted that the finding of the learned judge that patel did not possess necessary ..... metropolitan magistrate, eighth court, ahmedabad alleging that the accused had committed offence punishable under section 16(1)(a)(i) read with section 7(1) of the act. the accused pleaded not guilty to the charge. the learned magistrate, after recording evidence, convicted the accused for the offence punishable under section 18(1)(a)( .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-1978
Reported in : [1979]116ITR319(Guj)
..... . mr. shah, therefore, attempted to persuade us that this must in effect be considered to be a gift and merely because the assessee performed the physical act of purchasing the assets they should not be considered to be assets acquired by purchase by the assessee. we have declined to entertain this contention in view of ..... deducted and in particular there shall be deducted any debts incurred in respect of the business for income-tax (including advance tax) due under any provision of the act......' 13. it would also be necessary to dispose of the preliminary objection raised by mr. desai, learned advocate for the revenue. mr. shah for the assessee ..... . 3. the assessee, kaira district co-operative milk producers' union ltd., anand, is a co-operative milk producers'society registered under the bombay co-operative societies act, and enjoys the position of being a pioneer society in the co-operative field of dairy industry and more particularly milk production and its allied products. it started .....
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