Doctrinally - Sortby Recent - Year 2004 - Judgments

Dec 30 2004 (TRI)

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-30-2004

Reported in: (2005)93TTJ(Hyd.)927

..... idle formality to remand the matter to the cit a the said doctrine of idle formality has been discussed by the apex court in the ..... the case of smt ch nivedita reddy supra has referred to the doctrine of idle formality as discussed by the apex court in the case ..... that it is not necessary to do so in accordance with the doctrine of useless formality theory enunciated by the hon ble apex court in .....

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Dec 29 2004 (HC)

Gomi Bai and ors. Vs. Uma Rastogi and anr.

Court: Andhra Pradesh

Decided on: Dec-29-2004

Reported in: 2005(2)ALD631

..... of vendees part of the contract are all matters of evidence and not presumption the doctrine of presumption cannot always partake the fundamental principles of evidence a reference may be made .....

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Dec 28 2004 (TRI)

Albert David Ltd. and Dr. D.P. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-28-2004

Reported in: (2005)(100)ECC171

..... changed and accordingly the appellants have paid duty on the goods from that date the doctrine of strict construction has been invoked by ld sdr to say that an exemption notification ..... should be strictly construed this doctrine however operates only to the extent of bringing any goods within the purview of the .....

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Dec 28 2004 (HC)

Challappli Ravi and ors. Vs. B. Krupanandam, Ias, Industries and Comme ...

Court: Andhra Pradesh

Decided on: Dec-28-2004

Reported in: 2005(1)ALD356

..... part of the said sub sections and therefore we find it difficult to apply the doctrine of severability and save them therefore sub sections 3 to 8 are also struck down ..... part of the said sub sections and therefore we find it difficult to apply the doctrine of severability and save them and e other consequential decisions are declared void in view .....

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Dec 28 2004 (HC)

Challapalli Ravi and ors. Vs. Sri B. Krupanandam, I.A.S., Secretary, I ...

Court: Andhra Pradesh

Decided on: Dec-28-2004

Reported in: 2005(1)ALT249

..... part of the said sub sections and therefore we find it difficult to apply the doctrine of severability and save them therefore sub sections 3 to 8 are also struck down ..... part of the said sub sections and therefore we find it difficult to apply the doctrine of severability and save them and e other consequential decisions are declared void in view .....

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Dec 27 2004 (TRI)

Govik Electricals (P.) Ltd. Vs. Joint Cit, Special Range-15

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-27-2004

Reported in: (2005)96ITD70(Mum.)

..... of colours but deeply examine the ratio laid down therein within the edifice of facts doctrine of precedents is meant to be used as a guiding factor to arrive at a .....

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Dec 27 2004 (TRI)

Govik Electricals Pvt. Ltd. Vs. the Jcit, Spl. Rg. 15

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-27-2004

Reported in: (2005)97TTJ(Mum.)75

..... of colours but deeply examine the ratio laid down therein within the edifice of facts doctrine of precedents is meant to be used as a guiding factor to arrive at a .....

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Dec 23 2004 (HC)

Geetika Gupta and ors. Vs. State and ors.

Court: Jammu and Kashmir

Decided on: Dec-23-2004

Reported in: 2005(1)JKJ382

..... would be deemed to have become operative the sum and substance of doctrine of prospective overruling is that when the court finds or lays ..... so that its impact does not fall on the past transactions the doctrine recognizes the discretion of the court to prescribe the limits of ..... selected but this rule has to be applied in the light of doctrine of necessity i e to say in a case where number .....

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Dec 23 2004 (HC)

Harun Rasid Vs. State of West Bengal and anr.

Court: Kolkata

Decided on: Dec-23-2004

Reported in: (2005)2CALLT262(HC),2005(1)CHN517

..... 2scr272 it was observed the dichotomy between administrative and quasi judicial functions vis a vis the doctrine of natural justice is presumably obsolescent after kraipak 1970 1scr457 in india similar is the .....

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Dec 23 2004 (HC)

Dr. M. Sathiyapriya Vs. the Secretary to Government, Health and Family ...

Court: Chennai

Decided on: Dec-23-2004

Reported in: (2005)1MLJ378

..... years to three years is opposed to the legitimate expectation and is hit by the doctrine of promissory estoppel 10 in reply to the above contentions mr r muthukumarasamy the learned ..... policy decision 48 the third submission raised by the counsel for the appellants is the doctrine of legitimate expectation 49 the main grievance expressed by the writ appellants is that the .....

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