Court : Mumbai
Decided on : Mar-22-1991
Reported in : [1991]192ITR543(Bom)
..... the assessee's assessment year 1970-71, the income-tax appellate tribunal has referred to this court only one question of law under section 256(1) of the income-tax act, 1961. that question is : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the profit of the business of belapur company .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-17-1991
Reported in : [1992]197ITR688(KAR); [1992]197ITR688(Karn)
k. shivashankar bhat, j.1. the question referred to us under the provisions of the income-tax act, 1961, reads thus : 'whether, on the facts and in the circumstances of the case, the appellate tribunal is right in law in upholding the orders of the commissioner (appeals) who .....
Tag this Judgment!Court : Karnataka
Decided on : Apr-05-1991
Reported in : ILR1991KAR3232; 1991(2)KarLJ112
..... and has passed the impugned resolution dated 18-8-1990 (annexure-d) in the best interest of the proper administration of the department of studies in hindi. under the act syndicate is only required to review before varying the term as removing an incumbent from the chairmanship the requirement of 'review' was fully met in this case as syndicate ..... writ petition can be disposed of on a short ground viz., that in view of clause (iii) sub-section (d) of section 28 of the karnataka state universities act 1976, appointment of a person as a chairman of a faculty for a particular term and to review the said term by the syndicate is a clear case of pleasure ..... the report submitted by the sub-committee. 4. challenging the same, petitioner has preferred this writ petition contending that- (1) his removal as chairman penal in nature; (2) act of his removal a mala fide one as there is long standing enmity between himself and one sri. rathod regarding the appointment and the matter went up to supreme court .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-05-1991
Reported in : (1992)101PLR423
..... dismissed by this court on august 1, 1983. however, when the respondent-authorities themselves realised that no alternative remedy was available under section 30 of the haryana urban development authority act, a request was made to reopen the case and the writ petition was admitted to a regular hearing. in the written statement as also in the additional affidavit filed by ..... not applicable to the facts of the present case, then the respondent-authorities were duty bound to comply with the provisions of section 17 of the haryana urban development authority act of 1977 which admittedly enjoin upon them to issue a show cause notice before order for cancellation can be passed. the matter does not end there. the records of the .....
Tag this Judgment!Court : Delhi
Decided on : Jul-11-1991
Reported in : 45(1991)DLT59; [1993]199ITR424(Delhi)
..... 200.00 per sq. mt. in respect of the area found within the limit permissible under the urban land (ceiling and regulation) act, 1976 and he had valued the surplus land at rs.10/'per sq. mt. the commissioner then concluded that the department did not ..... net wealth of the assessed. (4) the commissioner of wealth tax then instituted proceedings under section 25(2) of the wealth tax act, 1957. he came to the conclusion that the wealth tax officer did not take into consideration the fact that a letter dated 27th ..... tribunal was correct, in not upholding the order of the commissioner of wealth-tax under section 25(2) of the w.t. act. 1957 (ii) whether on the facts and in the circumstances of the case, the tribunal was correct in holding that the instructions ..... the one valued at higher price--order cannot be termed erroneous or prejudicial to the revenue warranting revision by cwt.wealth tax act 1957 s.25(2) b.n. kirpal, j.(1) the petitioner seeks reference of the following two questions: '(i)whether .....
Tag this Judgment!Court : Kerala
Decided on : Aug-01-1991
Reported in : AIR1992Ker12
..... may well be an elusive and unsafe guide and the supposed spirit can certainly not be given effect to in opposition to the plain language of the sections of the act and the rules made thereunder. if all that can be said of these statutory provisions is that construed according to the ordinary, grammatical and natural meaning of their ..... pointed out by chancellor, could be read into the provisions. chancellor could only interpret and not legislate. as i have earlier stated, no such distinction is there in the act or rules and no such differentiation is also there. there is no scope for evolving any democratic principles or spirit of the legislation for arriving at a conclusion foreign to ..... orders. padmanabhan, j.1. authorities, under section 9 of the kerala agricultural university act (act, for short), include the general council and executive committee. general council consists of (i) ex officio members, (ii) elected members, (iii) members nominated by chancellor, and (iv) other members .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1991
Reported in : [1991]191ITR311(Bom)
..... assessment for the assessment year 1963-64, the income-tax appellate tribunal has referred to this court only one question of law under section 256(1) of the income-tax act, 1961. that question is : 'whether, on the facts and circumstances of the case, the tribunal erred in law in valuing the sugarcane purchased by the applicants at its agricultural farms ..... tribunal erred in law in not allowing the additional ground raised for allowing the applicants rs. 42,443 as revenue loss under section 32(1)(iii) of the income-tax act, 1961, incurred due to destruction of the sugar godown because of cyclones during the relevant assessment year ?' 3. the question referred to this court by the tribunal, it is common .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-15-1991
Reported in : [1991]192ITR298(Bom)
..... gift made by the assessee, the father, in favour of his son within the meaning of the relevant provisions of the gift-tax act. he computed the share of future profits surrendered by the assessee at rs. 87,185 to which some other amounts were added ..... case, the gift is exempt under section 5(i)(xiv) of the gift-tax act, 1958 ?' 2. briefly stated, the relevant facts are that up to the commencement of the previous year relevant for the assessment year 1969- ..... of m/s. d. t. choudhari did not amount to a consideration within the meaning of section 2(xii) of the gift-tax act, 1958 3. if the answer to question no. 1 is in the affirmative, whether, on the facts and in the circumstances of the ..... the assessment year 1969-70, the tribunal has referred to this court the following questions of law under section 26(1) of the gift-tax act, 1958 : '1. whether, on the facts and in the circumstances of the case, the admission of shri subhash as a partner of .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-07-1991
Reported in : ILR1991KAR883; 1991(1)KarLJ282
..... 471. determination by district court of sums payable: where in any case not provided for in section 180 any municipal authority or any person is required by or under this act or any rule, bye-law, regulation or contract made under it to pay any costs, damages, penalties, compensation, charges, fees, rents, expenses, contributions or other sums ..... of the same shall, in case of dispute, be ascertained and determined except as is otherwise provided in sections 207, 407 or 460 or in the land acquisition act, 1894, by the district court having jurisdiction on application made to it for this purpose at any time within six months from the date when such costs, damages, ..... answer the question as follows:'an appeal does not lie to this court against an order passed by the district judge under section 471 of the karnataka municipal corporations act 1976.'6. accordingly, we hold that this appeal is not maintainable.7. the learned counsel for the appellant is at liberty to seek conversion of this appeal .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-27-1991
Reported in : ILR1991KAR4410; 1991(3)KarLJ4
..... in respect of any particular land covered by a notification under sub-section (1) of section 4, published after the commencement of the land acquisition (mysore amendment and validation) act, 1967, shall be made after the expiry of three years from the date of such publication.explanation - in computing the period of three years specified in this sub-section, ..... 658/2b in chamarajanagara taluk, mysore district. these lands belong to the appellant. on 4th march 1985 a notification was issued under section 4(1) of the land acquisition act, 1894, to acquire the lands for the public purpose of the regional silk research centre. a notification dated 4th december 1986 was issued under section 6 of the ..... act. on 23rd january 1987 the appellant filed a writ petition in this court (being w.p. no. 1044 of 1987) and obtained on 23rd january 1987 an .....
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