Court : Gujarat
Decided on : Oct-19-1978
Reported in : (1979)1GLR588
..... and takes steps in favour of one of the claimants to the prejudice and detriment of the other, the only inevitable inference is that the state police acts with requisite malafiden, and thereby, exceeds beyond the statutory circumscribed limits of law, and consequently compels the actual possessor of the residential premises to submit, not ..... therefore, taken under arrest. it is alleged, that when the petitioner was taken under arrest, the police officers had threatened the petitioner, and that they had acted in a high handed manner. it is also alleged, that the police officers, searched the premises of the petitioner without having first obtained any search warrant or ..... , registering his protest against the action of the police. in this behalf, in substance, his grievance is, that the police has no authority of law to act in the aforesaid manner.9. as indicated above, the petitioner was subsequently allowed to amend the petition. by the amended petition, it is alleged, that respondent .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-18-1978
Reported in : [1978]115ITR879(Guj)
..... (ii), in the case of assets acquird by purchase not entitled to depreciation, their actual cost to the assessee is to be taken. under s. 32 of the i.t. act, before an assessee can become entitled to claim depreciation, it must be shown that the building, machinery, plant or furniture owned by the assessee has been used for the purpose ..... of relief under s. 80(j). thereafter, at the instance of the revenue, the question set our hereinabove has been referred to us. under s. 80j of the i.t. act, 1961 deduction in respect of profits and gains of newly established industrial undertakings in certain cases is being given and for the purpose of giving this relief in accordance with ..... was worked out so far as expoxy plant was concerned at rs. 7,91,734. the ito disallowed the claim for the relief under s. 80j of the i.t. act, 1961, on the ground that the machinery was not yet installed and, therefore, was not in use. therefore, according to the ito, this particular amount of capital was not employed .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-17-1978
Reported in : [1979]120ITR752(Guj)
..... that it was by virtue of the deeming provisions after the assessee's version was rejected that the amount was brought to tax under s. 69a of the i.t. act. in view of the series of decisions ultimately culminating in cit v. anwar ali : [1970]76itr696(sc) and khoday eswarsa's case : [1972]83itr369(sc) , the mere fact that the ..... of the assessee regarding the peak amount and on that basis included only rs. 60,000 as the deemed income of the assessee under s 69a of the i.t. act. the admission, therefore, was that this amount of rs. 60,000 belonged to the assessee. there was no concession that this amount represented his income or that it was his .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-17-1978
Reported in : (1979)1GLR570
..... find with little or no difficulty other carriers or transporters who may find it difficult to resist the lure for making some easy extra money. the act, as its preamble shows, was enacted inter alia to effectively prevent smuggling activities which were clandestinely organised had carried on in this country causing a deleterious ..... one chandulal jethalal bhindi of rajkot. i say that according to the revised guidelines issued by the government of india for issuing detention orders under cofeposa act, 1974, detention orders against the organisers, financiers and the persons working behind the scene are to be issued by the central government. i was informed ..... government of gujarat, in exercise of powers conferred by sub-section (1) of section 3 of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (cofeposv) with a view to preventing them from engaging in transporting smuggled goods. the fourth brother, chaturbhai becharbhai patel, has filed these three habeas .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-13-1978
Reported in : [1987]163ITR381(Guj)
..... 31, 1977, issued by the central board of direct taxes. the circular is directed to all commissioners of income-tax and is headed 'section 40a(3) of the income-tax act, 1961 - rule 6dd(j) of the income-tax rules, 1962 - clarification regarding'. this circular clarified the circumstances in which the conditions laid down in rule 6dd(j) have ..... way of crossed cheque/draft and the purchaser's business interest would suffer due to non-availability of goods otherwise than from this particular seller; or (v) the seller, acting as a commission agent, is required to pay cash in turn to persons from whom he has purchased the goods; or (vi) specific discount is given by the seller ..... to answer the question raised by the tribunal and to leave it to the tribunal to take appropriate steps to adjust its decision under section 66(5) (of the old act) in the light of the answer of this court. if we direct the tribunal to submit a supplementary statement of the case, the tribunal will, according to the .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-12-1978
Reported in : [1979]119ITR303(Guj)
..... court again in cit v. arun industries : [1966]61itr241(guj) in a slightly different context. it involved a question of interpretation of s. 15c of the indian i. t. act, 1922, in its application to a registered firm and arose out of the assessment of a registered firm for the assessment year 1961-62. the question was whether exemption under ..... and solely. rejecting this contention, chagla c.j., speaking for the division bench, held as under (p. 76) : 'mr. joshi says that a firm under the indian income-tax act is an assessable entity and, therefore, a distinction must be made between a business carried on by a firm and a business carried on by an individual. although a firm ..... the assessee and used for the business carried on by him in partnership was not liable to be included in his total income under section 22 of the i. t. act, 196 ?' 2. the question arises in the following circumstances : 3. the relevant assessment years with which we are concerned in this reference are 1967-68 to 1971-72. .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-10-1978
Reported in : [1979]116ITR631(Guj)
..... its earlier decisions, held that when land is sold for non-agricultural purposes after permission is obtained under s. 63 of the bombay tenancy and agricultural lands act, it is a categorical proof of the fact that the land is not an agricultural land. the intention for using the land becomes clear when the agreement ..... tribunal in its order has proceeded on the footing that the assessee having applied for permission from the collector under s. 63 of the bombay tenancy and agricultural lands act and the land having been sold for non-agricultural purposes, it was not agricultural land and, therefore, capital gains should be assessed. the tribunal, relying upon ..... yards. before the sales were effected, the assessee had applied for permission from the collector of ahmedabad under s. 63 of the bombay tenancy and agricultural lands act, by making an application in that behalf on january 19, 1968, and the permission was granted for effecting the sales in favour of non-agriculturists on certain .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-05-1978
Reported in : [1980]122ITR499(Guj)
..... dying before attaining majority, his shares was to go to the surviving sons. in order that the provision contained in cl.(v) of s. 64 of the i.t. act, 1961, could be pressed into service so as to justify the inclusion of income arising from the properties transferred to a person or association of persons for the benefit of ..... income arising from the said properties was deferred and, therefore, it was liable to be included in the hands of the settlor as prescribed under s. 64(v) of the act. 6. the assessee being aggrieved by this order of the ito, carried the matter in appeal before the aac, who accepted the contention of the assessee and deleted the addition ..... the ito, however, rejected the assessee's claim for not including the income arising from the properties settled on trust in his income under s. 64(v) of the aforesaid act as the same was not attracted and applicable in the facts and circumstances of the case. in the opinion of the ito, the assets were transferred by the assessee to .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-05-1978
Reported in : [1979]116ITR75(Guj)
..... had been sold to the newly constituted partnership firms which was within a period of eight years and, therefore, the conditions laid down in s. 34 of the i.t. act were not fulfilled for claiming development rebate. appeals by the assessee before the aac failed as the aac held that since one of the conditions for allowance of such development ..... . v. p. minocha : [1977]106itr821(guj) , it has been pointed out : 'similar is the provision in almost identical terms under s. 155(5)(ii)(c) of the 1961 act read with s. 34(3)(a) of the act of 1961. we are unable to accept this contention of mr. kaji because when one examines the provisions of s. 35(11) of the ..... act of 1922, one finds that each one of the modes of utilisation referred to in cls. (a) and (b) of clause (ii) of s. 35(11) refers to voluntary utilisation .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-29-1978
Reported in : (1979)1GLR525
..... respect of negotiable instruments only, and the right was available originally in high courts of three presidency towns of calcutta, madras and bombay and was thereafter extended by act 66 of 1959 to district courts or other court specially empowered by the state government in that behalf. the high court of bombay had extended application of the ..... be filed, and principles which would entitle defendant the same. the nature of claims in respect of which such summary suits are permissible, are claims under negotiable instrument act or in nature of debt or liquidated amount of money arising under a contract or an enactment, but not amounting to penalty. the judge, at the hearing of ..... and conditions as to security or otherwise as may appear to him to be just. the civil procedure code, 1908 was extensively amended with effect from 1st may 1977 by act 101 of 1976. rules 1, 2 and 3 of order 37 have been substituted and relevant part so far as material for our purposes provides as under:order .....
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