Court : Gujarat
Decided on : Feb-06-2006
Reported in : [2006]284ITR238(Guj)
..... court decision in case of saiaswati industrial syndicate ltd. (supra) as, prima facie, the assessee failed to point out, in any manner whatsoever, as to how section 41(1) of the act is applicable, and that in fact the said provision has been invoked and applied in case of the assessee. therefore, in absence of any prima facie case ..... amalgamated with the assessee-company. it appears that the said company had paid customs duty to the extent of rs. 38,05,368 and claimed deduction under section 43b of the act while including the same in the purchase price and thereafter in the closing stock. the assessee had added back the same in its return of income as disallowable ..... right in law in holding that the prospectus report fee of rs. 3,000 for new issue of shares is capital expenditure and, therefore, not allowable under section 37(1) of the it act, 1961 ?4. whether, on the facts and in the circumstances of the case, the amalgamation expenses of rs. 22,500 and liquidation expenses of winding up .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-13-2006
Reported in : 2006ACJ2524; (2006)2GLR1362
..... nanavati, learned counsel for the appellant in all these three appeals. at the very outset, on being asked whether the insurance company has obtained permission under section 170 of the motor vehicles act, the learned counsel for the appellant fairly stated that no such permission had been obtained from the m.a.c.tribunal.7. it is a settled ..... the insurance company when impleaded as a party by the court can be permitted to contest the proceedings on merits only if the conditions precedent mentioned in section 170 of the m.v.act are found to be satisfied. the insurance company cannot be permitted to contest the proceedings on merits in the absence of a reasoned order in writing ..... from the m.a.c.tribunal as per the provisions of section 170 of the m.v.act. the relevant paragraph of this judgment is reproduced herein-after:4.it clearly shows that the insurance company when impleaded as a party by the court .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-29-2006
Reported in : (2006)2GLR1370
..... of cvc. when such type of matter was there, then in our considered opinion, the learned tribunal ought not to have exercised its jurisdiction under section 20(1) of the act, which clearly provides that ordinarily the tribunal should not exercise its jurisdiction when there is an alternative remedy of appeal. this type of powers can ..... , ms.bhatt appearing for the petitioners, vehemently submitted that in the instance case, the learned tribunal was completely in error in exercising its jurisdiction under section 20(1) of the act. she submitted that it was not open to the learned tribunal to come to the conclusion that para 6 of the impugned circular was bad and, ..... then the tribunal should first relegate the applicant to avail that remedy of appeal. however, over-ruling that objection, the learned tribunal held that under section 20(1) of the act, it can always exercise the jurisdiction and on facts of this case, it had exercised its jurisdiction in favour of the applicant on the ground that .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-27-2006
Reported in : 2006(198)ELT495(Guj)
..... be the last date for ensuring compliance of the mandatory requirement of the section of the act. failure on your part in this regard shall forthwith result in dismissal of the appeal petition for non compliance of the requirement of pre-deposit of duties ..... the request is not found acceptable and directed the petitioner to produced additional evidence to support its claim for financial hardship in view of provisions of section 35f of central excise act and an opportunity was given to present the case before the commissioner of appeals. thus the petitioner was directed to produce the evidence if any and ..... impugned order within the said period of 15 days, failing which your appeal petition on merits shall be dismissed for non-compliance of the requirement of section 35f of the central excise act, 1944.after making the deposits, a photocopy of payment document should be sent so as to reach this office by 4th july, 1997 which shall .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-10-2006
Reported in : (2006)3GLR1982
..... for the petitioner submitted that initially the land in question was restricted tenure land, and therefore, an application was preferred under section 43 of the bombay tenancy and agricultural lands act, 1948 (hereinafter referred to as 'the act, 1948), where upon the order dated 18th january, 2005 (annexure 'b' to the memo of petition) has been passed ..... , new tenure land was converted into old tenure land. necessary amount of premium fixed by the collector, vadodara under section 43 of the act, 1948 has also been paid. subsequently, an application was preferred under section 65 of the bombay land revenue code, 1879 for getting n.a. permission and the impugned order has been passed ..... , vadodara is not permissible under the rule of law. he cannot presume the breach of another law (i.e. the act, 1947), without giving notice and without hearing the applicant (of application under section 65 of the code, 1879).it is possible that the same officer (here, he is collector) can be an authority .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-21-2006
Reported in : [2007(114)FLR188]; (2007)1GLR711
..... . 2 son of the petitioner no. 1 be directed to be appointed on compassionate ground as per railway board scheme and under section 47 of the disabilities act, 1995 [persons with disabilities (equal opportunities, protection of rights and fult participation) act, 1995].2. petitioner no. 1-sadiyabhai titiabhai ninama belongs to schedule tribe. he was born on 1-6-1955. at a young ..... as head constable. however, he has opined alternative sedentary job where he had not to walk long distance and to do heavy manual work. the railways, as usual, slow in acting upon such report of die chief medical superintendent, and for the first time, on 21-1-2003 by protecting his salary appointed him on the alternative post of commercial clerk .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-25-2006
Reported in : [2007]289ITR250(Guj); (2007)8VST120(Guj)
..... and he is required to specify the additional income-tax in the intimation to be sent under sub-clause (i) of clause (a) of sub-section (1) of section 143 of the act. under the circumstances, neither the assessing officer, nor the commissioner, income tax (appeals), nor the income tax appellate tribunal, has committed any error ..... record. therefore, it is submitted that the tribunal has committed an error in holding that assessing officer was justified in initiating the proceedings under section 143(1)(a) of the act and/or section 143(1)(a) would be attracted. 4. mrs. mona bhatt, learned counsel appearing on behalf of the revenue, while supporting the order ..... also came to be confirmed by the aforesaid order dated 21.7.1993. being aggrieved and dissatisfied with the order passed by the assessing officer recorded under section 154 of the act, the assessee preferred an appeal before the commissioner, income tax (appeals) against remaining two adjustments of rs. 6,10,803/- relating to expenses on .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-02-2006
Reported in : [2008]296ITR143(Guj)
..... from the said judgment of the apex court, it would be clear that in a case where the mistake is apparent from the record, powers under section 154 of the act could always be exercised. in the present matter, the assessing officer, in view of the debatable issue relating to deduction or disallowance of the deductions, could ..... rs. 4,700 by disallowing the incentive bonus of rs. 11,578 and assessed the income at rs. 52,822. the assessee moved an application under section 154 of the act for rectification as deduction of conveyance allowance and incentive bonus was not to be carried out, the application was partly allowed vide order dated february 12, 1990 ..... took up the matter before the tribunal.3. the tribunal, after hearing the parties, took the view that as the matter was debatable, powers under section 143(1)(a) of the act could not be exercised though other proceedings were available to the assessing officer. the tribunal, accordingly, quashed the order passed by the assessing officer.4. .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-06-2006
Reported in : [2008]145CompCas217(Guj)
..... and, therefore, the only remedy to the applicant-department is to lodge its claim before the official liquidator, as required under section 530 of the companies act, 1956. even sub-section (2) of section 446 enumerates power of the court to be exercised in different circumstances, by which it can be safely interpreted that leave of ..... , as claimed by the applicant, cannot be accepted.20. the learned advocate appearing for the applicant has referred to provisions of section 446 of the companies act, 1956 and sub-section (1) of section 446 read as under:(1) when a winding up order has been made or the official liquidator has been appointed as provisional ..... liquidator has submitted, on the basis of the official liquidator's report, that no permission is sought by the applicant as required under sub-section (1) of section 446 of the companies act and when the provisional liquidator was already appointed by this court on february 16, 1999, the order of confiscation passed on october 30, .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-12-2006
Reported in : [2009]314ITR272(Guj)
..... the house property need no adjudication at this stage because once the assessment is cancelled, the addition does not survive.4. mr. bhatt has mainly emphasised on section 142a of the act. he submits that the assessing officer at any time can make reference to the valuation officer for valuing the property for the purpose of assessment or reassessment, where ..... of due date of filing of return and in the light of the fact that the assessee had not filed its return of income under section 139(1) and 139(4) of the act?3. the short controversy involved in these appeals is whether the assessing officer can refer any matter for valuation of the property of an assessee ..... had no power to make the reference to the dvo though such powers vested with the assessing officer by virtue of the provisions contained in sections 142a and 131(1) of the income-tax act?(c) whether, on the facts and in law, the appellate tribunal was justified in coming to the conclusion that the making of reassessment does .....
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