Court : Gujarat
Decided on : Jan-09-1980
Reported in : (1980)15CTR(Guj)43; [1980]124ITR501(Guj)
..... the assessee, k. t. doctor, in his personal capacity by virtue of a transfer whether revocable or not and whether effected before or after the commencement of the act and, in any event, the transferor was not the assessee. the tribunal was, therefore, right in rejecting the contention of the department which appealed to the ito and ..... know-how and skill and technical knowledge no remuneration was payable to the assessee in his individual capacity by reason of the provisions of s. 50 of the trusts act. in our opinion, therefore, the entire income derived from the business of k. doctor enterprise would be the income from the property owned by the trust, namely, ..... was concerned, the ito and the aac had not considered the assessability of the amount belonging to k. doctor enterprise independently of the provisions of s. 60 of the act. the tribunal pointed out in the newly substituted para. 19 that, according to the tribunal, the business of k. doctor enterprise was not the business of the trust .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-10-1980
Reported in : [1980]124ITR68(Guj)
..... any general opinion expressed by a person not qualified, experienced or acquainted with the subject-matter, cannot amount to 'information' on which the gift-tax officer might act for reopening a completed assessment. it must be remembered that, section 16(1) empowers the gift-tax officer to disturb the finality of an assessment already made ..... the statute are 'reason to believe' and not 'reason to suspect'. the reopening of the assessment after the lapse of many years is a serious matter. the act, no doubt, contemplates the reopening of the assessment if grounds exist for believing that income of the assessee has escaped assessment. the underlying reason for that is that ..... escaping assessment in a large number of cases come to the notice of the income-tax authorities after the assessment has been completed. the provisions of the act in this respect depart from the normal rule that there should be, subject to right of appeal and revision, finality about orders made in judicial and quasi .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-11-1980
Reported in : (1980)16CTR(Guj)16; [1980]125ITR537(Guj)
..... thus, even if the assessee furnishes his statement regarding depreciation, it is for the ito concerned and that duty is enjoined upon him under the provisions of the act, to work out the correct figure of depreciation for himself starting from the actual cost and, if necessary, work out the actual cost for himself and then ..... being furnished with the reasons which formed the basis of the impugned notice, the petitioner was informed that the assessments were reopened under s. 147(a) of the act, on the ground that particulars regarding the claim of depreciation (extra shift allowance) were not accurately furnished by the petitioner. it has been pointed out under para. ..... set out in that letter were two. it was pointed out by the first respondent that the assessment had been reopened under s. 147(a) of the act on the ground that particulars regarding the claim of depreciation and extra shift allowance were not accurately furnished by the petitioner-company. the value of the total machinery .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-16-1980
Reported in : (1980)16CTR(Guj)332; [1980]123ITR727(Guj)
..... or that the assessee has made satisfactory provision for payment of taxes due under the i.t. act, 1961, indian i.t. act, 1922, excess profits tax act, 1940, business profits tax act, 1947, w. t. act, 1957, expenditure-tax act, 1957, and g.t. act, 1958, or that the registration of the document mentioned against item no. 7(i) of the ..... to be furnished. under column 4, in case any assessment has been made on the applicant under the indian i.t. act, 1922, i.t. act, 1961, w.t. act, 1957, expenditure-tax act, 1957, and g.t. act, 1958, particulars regarding the name of the income-tax circle/ward/district in which such assessment in respect of the latest ..... tax, income-tax, estate duty, etc., were pending or outstanding against respondent no. 3-company, though assessment proceedings in respect of different assessment years under the i.t. act were pending. on october 8, 1975, an order was passed by the ito concerned, respondent no. 1 herein, refusing to issue the certificate under s. 230a of the .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-18-1980
Reported in : (1980)16CTR(Guj)1; [1980]123ITR748(Guj)
..... so far as failure to pay on due date of an instalment is concerned, it is possible that under the other provisions of the i.t. act, say, for example, s. 221 or under s. 273, which was dealt with by this court in kohinoor flour mills' case : [1975 ..... the date of completion of the regular assessment and if that tax, that is, tax chargeable under the provisions of the income-tax act, 1961, is paid before the 1st day of april next following the financial year in which the advance tax was payable under section 212 ..... denied to an assessee who has not paid the instalments of advance tax on the dates specified under s. 211 of the i.t. act. 4. in order to appreciate the contentions which have been urged before us, it is necessary to refer to the group of sections ..... stating that a sum of rs. 9,005 by way of interest was also payable to the petitioner under s. 214 of the i.t. act and requested the respondent to pay same. by his letter dated december 17,1977, a copy of which is ex. d to the petition, .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-18-1980
Reported in : 1981CriLJ232; (1980)2GLR926
..... constituted the actual background which prompted the central legislature to enact that law. it has been further stated that the criminal law amendment act, 1932, discloses a legislative policy, in so far as section 10 is concerned, which guides, regulates and controls the action of the state government taken ..... on behalf of the central government that the civil disobedience movement was the immediate factual situation which led to the enactment of the criminal law amendment act, 1932. however, it has been further stated that the general object of the statute was different from that immediate factual situation. civil disobedience movement ..... safeguard the liberty of the people without undue interference by the police. an averment has been made in the petition to show that criminal law amendment act, 1932, was enacted in order to curb civil disobedience movement, it has been further stated that since india became independent, there is no civil disobedience .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-01-1980
Reported in : 1981CriLJ551; (1980)2GLR26
..... no. 1 that is the original accused who was tried for the offence under section 16(1)(a)(iii) read with section 7 of the prevention of food adulteration act ('the act').2-5. xx xx xx xx6. mr. chhaya has raised several points concerning the question as to whether it would be incumbent on the director, central food laboratory ..... impression received separately on receipt of the packet containing the sample for the analysis. the high court considered that it must be presumed that the public analyst acted in accordance with the rules and he must have compared the specimen impression received by him with the seal on the container.we do not find any error in ..... the public analyst had compared the specimen impression of the seal with the seal on the packet of the sample. the high court relied on the principle that official acts must be presumed to have been regularly performed. under rule 7, the public analyst has to compare the seal on the container and the outer cover with the specimen .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-05-1980
Reported in : [1980]126ITR1(Guj)
..... income arising from the transfer. it was also stated that the reason for initiating the proceedings for the acquisition of the aforesaid properties in terms of the act had been recorded by the competent authority and, therefore, in pursuance of section 269d, the competent authority was initiating the proceedings for the acquisition of the ..... properties by the issue of the notice under section 269d(1) of the act to the transferor companyand the transferee company and the schedule to the notice mentioned that the immovable property in respect of which these notices were issued was ..... assets by a holding company for any consideration to its wholly-owned subsidiary company does not amount to capital gains within the meaning of section 45(1) of the act. section 47, clause (iv) provides as follows :' 47. nothing contained in section 45 shall apply to the following transfers :--......... (iv) any transfer of .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-06-1980
Reported in : (1981)22GLR145
..... principle has not only been affirmed but the principle has been extended to cover autonomous corporations. the appellant bank being 'state' within the meaning of articles 12 and 14 cannot act in an arbitrary manner in violation of principles of natural justice in the matter of a decision to withhold the amount at the credit of the plaintiff in his provident .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-11-1980
Reported in : (1981)22GLR72
..... from it, and the judgment having been pronounced, a decree must be prepared in accordance with it. the division bench has further observed that section 28 of the court-fees act did not empower the court to call upon the parties to pay the deficit court fee after judgment has been pronounced. the inevitable conclusion drawn by the division bench is .....
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