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    [0] =>  ..... .8. as can be seen from the facts on record, the tribunal has come to the conclusion that though cit had rightly exercised jurisdiction under section 263 of the act, the evidence on record was insufficient to finally hold that the assessee was not entitled to claim deduction of additional commission. the tribunal, therefore,  ..... by the consignee distributors with the assessee. the ao allowed the claim while framing the assessment order.4. the cit, gujarat central, initiated action under section 263 of the act and came to the conclusion that the ao had not made proper inquiries and verified the claim regarding additional commission. according to the cit, the  ..... the facts and in the circumstances of the case, the tribunal while deciding the assessee's appeal against the order passed by the learned cit under section 263 of the it act had jurisdiction to direct the ao to make proper investigation and then decide the question of allowability of additional commission in accordance with law (2)  ..... 
    [1] =>  ..... therefore, if the dispute is between two members pertaining to any property of the society which is registered under the gujarat co-operative societies act, such dispute would fall under section 96 of the act. it appears that even in case of dalpatbhai bhimjibhai mehta (supra), the view expressed by this court is that the civil court will  ..... the dispute is amongst two members of the same society pertaining to the constitution, management or business of such society, it would fall within scope of section 96 of the act. in a housing co-operative society, even otherwise also property is of the ownership of the society and certain rights are only transferred of the  ..... respondent no. 2-society and as no reliefs were prayed against the respondent no. 2-society, the matter would fall outside the scope ana ambit of section 96 of the act. he, therefore, submitted that the tribunal ought not to have exercised the juridiction by allowing the appeal as the learned nominee has no jurisdiction. for  ..... 
    [2] =>  .....  the money to the customers, then, in such a case, the amount would partake the character of deposit.the tribunal also observed that the provisions of section 43b of the act would not be attracted.3. mrs. bhatt, learned counsel for the revenue, submits that the tribunal has illegally ignored the above referred two judgements and wrongly .....  between the assessee and the government, the high court of gujarat had stayed its payment, the provisions of section 43b of the act were not attracted. the submission made by the assessee did not find favour with the assessing officer. placing reliance upon the judgements of the supreme court .....  had not paid the same to the government, therefore, he required the assessee to explain the income of the assessee in view of the provisions of section 43b of the act. the assessee contended that since the excise was collected and kept separately in the excise deposit account in the books of accounts and as in the dispute ..... 
    [3] =>  ..... raghavji unadkat continued. the authorities, after finding that the said raghavji unadkat was holding the land beyond the ceiling limits, proceeded under section 10 of the act. sections 10[1] and 10[2] of the act which are material for the present case read as under:10.acquisition of vacant land in excess of ceiling limit.-[1] as soon .....  the circumstances, the petitioner was required to appear in the matter which was processed against raghavji unadkat and was also obliged to file his objection. 8. section 2[i] of the act defines 'person'. the definition is inclusive and says that 'person' includes an individual, a family, a firm, a company or an association or body  .....  was belonging to 13 persons, there were no good reasons for refusing the permission. it is submitted that in the present matter, proceedings under section 10[3] of the act were not drawn and as the petitioner was never dispossessed, the proceedings against the petitioner would stand abated and he would be entitled to retain  ..... 
    [4] =>  ..... america. the assessee-company is engaged in the business of data processing system designing and software development and supply. while completing the assessments under section 143(3) of the it act ('the act' for short), the ao allowed to the assessee-company certain deductions.2.1 later, on perusal of the records of the income-tax  ..... the data processing and printout would certainly be a thing produced by the assessee. it was observed that the assessee was entitled to the deduction under section 32a of the act. it also observed that the computer machinery installed by the assessee are plant and machinery as a natural corollary, the assessee would be entitled to ..... that the computers and the data processing machines would be the plant and machinery and the investment allowance would be available.6. placing reliance upon section 32(1)(iia) of the act, it is submitted that if the plant or machinery is installed in any office premises or in the residential accommodation, then, no deduction shall ..... 
    [5] =>  .....  of the institution and not about the nature of the income. if the object of the institution falls within the definition of charitable purposes under section 2(15) of the act and the institution is genuinely carrying out such object, the commissioner of income-tax must register the institution. therefore, the moot question to examine  .....  within any of the preceding sub-clauses.in the above definition of the 'person' there is no mention of either trust or institution. as per section 12a of the act only trusts or institutions are entitled for registration. if the view of the commissioner of income-tax is accepted as correct, then no person would be ..... but it is an institution which is lawfully created by the state government. therefore, it is an institution which is entitled to apply for registration under section 12a of the act. the learned departmental representative could not satisfy us that the assessee is not an institution. we, therefore, hold that the assessee is an institution within ..... 
    [6] =>  ..... according to the petition.3. the learned a.p.p. pointed out that the charge-sheet was filed to prosecute the accused for the offence punishable under section 7 of the act which prescribed punishment of imprisonment for a term which may not be less than three months, but which may extend to seven years and fine. therefore, .....  the learned counsel for the petitioner made any submission to controvert the legal aspect and the prescription of higher punishment for the offence punishable under section 7 of the act. therefore, there is no reason to invoke the bar of limitation in the facts of the present case, as, ex-facie, the provisions of ..... have been based upon the incorrect premises that, since the offence alleged against the petitioner was required to be tried summarily under the provisions of section 12-aa of the essential commodities act, 1955 (for short 'the act'), the maximum punishment that could be awarded to the petitioner was imprisonment of two years, and therefore, the provisions of ..... 
    [7] =>  ..... reasonable explanation to offer against the charge of concealment or furnishing inaccurate particulars of income. therefore, in this case expln. 1 to section 271(1)(c) is clearly applicable. i, therefore, levy penalty under section 271(1)(c) of the it act amounting to rs. 50,893 as calculated below:5. the assessee carried the matter in appeal before the cit(a) who  ..... (1)(c) does not apply to cash credits?3. the assessment year is 1981-82. the assessment came to be framed under section 144 of the act wherein one of the additions was in relation to cash credits amounting to rs. 71,000 (the tribunal has found that the correct amount should be 61,000). the  ..... . the matter rested at that stage insofar as quantum proceedings are concerned.4. the ao initiated penalty proceedings under section 271(1)(c) of the act and levied penalty by recording as under:9. after tribunal's order, a fresh notice under section 271(1)(c)/274 was served on the assessee on 15th july, 1986. so far the assessee has not ..... 
    [8] =>  ..... unanimouslyheld:there are compelling reasons, more than one, before the supreme court for making a reference on the interpretation of the definition of 'industry in section 2(j) of the act, to a larger bench and for reconsideration by it, if necessary, of the decision rendered in the case of bangalore water supply & sewerage board. .....  other definition of the expression 'workmen it would be reasonable to adopt this definition even where that expression occurs in other parts of the act. reading these two sub sections together, it is clear that in order that a combination of workmen should be a trade union, such workmen must be persons employed in ..... therefore, principles of natural justice has been violated by the petitioner and in case if simple termination, it amounts to retrenchment under section 2(oo) and section 25-f of the industrial disputes act has been violated. therefore, labour court has rightly satisfied the termination order. the petitioner is not made any prayer before the labour ..... 
    [9] =>  ..... submits that the tribunal was absolutely justified in holding that the present was not a case for exercise of jurisdiction conferred upon the wealth-tax officer under section 35 of the act.6. for proper appreciation of the arguments, it would be necessary to refer to rule 2b. it is to be noted that the said rule ..... before the commissioner, wealth-tax. the commissioner, wealth-tax observed that the wealth-tax officer was entitled to exercise his jurisdiction conferred upon him under section 35 of the wealth-tax act in view of the mandatory language employed in rule 2b(2) of the rules. he accordingly dismissed he appeal. the assessee, still dissatisfied, took ..... a mistake in not noticing rule 2b of the rules, which came into force from 1963, he accordingly proposed to exercise his jurisdiction under section 35 of the wealth-tax act and consequently issued notice to the assessee. the assessee appeared before the wealth-tax officer and raised many objections including the objection that the wealth ..... 
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