Court : Gujarat
Decided on : Feb-16-2006
Reported in : [2006]284ITR361(Guj)
..... assessee gracefully submitted a revised return offering the item for taxation and accepted the assessment made. thus, it was concluded by the tribunal that exigibility of penalty under section 271(1)(c) of the act would depend upon facts and circumstances of the case, and after considering the totality of the facts and circumstances, the assessee could not be charged with concealment ..... , j.1. the tribunal, ahmedabad bench 'c has referred the following question under section 256(1) of the it act, 1961 (the act) at the instance of the cit :whether, on the facts and circumstances of the case and in law, the tribunal was right in deleting the penalty levied under section 271(1)(c) by the ao even though the assessee is engaged in .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-2006
Reported in : (2006)202CTR(Guj)198; [2006]283ITR402(Guj)
..... the tribunal, the high court does not exercise either original jurisdiction or the jurisdiction to issue writs. on a plain reading of section 260a of the act, inclusive of sub-sections of the said section, the only jurisdiction and powers that the high court can exercise are to hear an appeal. the high court does not have ..... and is neither in consonance with law nor commercial practice. 30. the tribunal was therefore not justified in holding that while computing deduction under section 80i of the act interest received from trade debtors towards late payment of sales consideration is required to be excluded from the profits of the industrial undertaking as the ..... incidental question that requires to be addressed is, what is the jurisdiction and what are the powers exercised by the high court while hearing an appeal under section 260a of the act. the jurisdiction and powers of the high court are available in respect of (i) the original side, (ii) the appellate side (inclusive of revision), .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-2006
Reported in : (2006)3GLR2241
..... the rejection of the representations of the petitioners is in contravention to the orders passed by this court. lastly it has been contended that under section 24(i) of the bombay primary education act,1947 the respondent no. 1 alone is vested with the statutory power of making transfers of primary teachers subject to the general instructions issued by ..... it has been contended that the respondent no. 2 could not have passed the impugned order dated 16.9.93 in view of the provisions of section 24(i) of the bombay primary education act, 1947 since, as per the above provisions, the respondent no. 1 alone has statutory power to make transfer of primary teachers subject to the ..... in this regard. it cannot, therefore, be contended that respondent no. 2 has issued the orders at his own behest, in disregard of the provisions of the above act. he has only decided the representations as directed by this court, and respondent no. 1 has passed the necessary orders to give effect to such decision.9. what .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-17-2006
Reported in : (2006)2GLR1079; (2006)IIILLJ295Guj
..... the respondent vide impugned order dated 13.4.1998.8. in this context, it will be relevant to refer to the provisions of the administrative tribunals act, 1985. section 14 thereof deals with the jurisdiction, power and authority of the central administrative tribunal, and the same is reproduced herein-below:14. jurisdiction, powers and ..... under the union of india, could only have approached the central administrative tribunal in the matter of his transfer, as per the provisions of section 14 of the administrative tribunals act, 1985. the labour court has taken upon itself the exercise of a jurisdiction which it does not possess. the impugned order is nothing ..... or regulations that may be notified in this behalf by the appropriate government in the official gazette, apply.6. a bare reading of this section makes it clear that this act will not apply to any industrial establishment insofar as the workmen employed therein are persons to whom the fundamental and supplementary rules, civil services .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-20-2006
Reported in : (2006)2GLR1432
ORDER IN SCA Nos. 8117 of 2005 & 8118 of 2005.33. Though all the three matters are heard together, as far as main judgment is concerned, I have considered the facts of Special Civil Application No. 8116 of 2005 and I have given detailed reasons and disposed of the said matter. The other two matters i.e. Special Civil Application Nos. 8117 & 8118 of 2005 are also identical and raising same challenge. In view of the reasonings and conclusion in the main judgment, these two petitions i.e. Special Civil Application No. 8117 of 2005 and 8118 of 2005 are also disposed of accordingly. Rule is discharged to the aforesaid extent in both the petition with no order as to costs....
Tag this Judgment!Court : Gujarat
Decided on : Feb-21-2006
Reported in : [2008]306ITR23(Guj)
..... cannot be termed to be a contract for work and labour and is not amenable to the provisions of section 194c of the act.6. in these circumstances, the tribunal having based its decision on the explanatory circular issued by the central board of direct taxes there is no infirmity in the ..... placed reliance on the central board of direct taxes circular no. 715 wherein it is stated by the board that in a case of sale no deduction under section 194c of the act is required.5. on going through all the three circulars it is apparent that where the contract is for supply of materials, viz., sale of materials it ..... circumstances of the case, the tribunal is right in law in deleting interest demand raised by the income-tax officer (tds), valsad, as per order under section 201(1a) of the income-tax act, 1961?(c) whether the income-tax appellate tribunal is right in law in considering supply of printing and packaging materials as a contract for sale and .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-2006
Reported in : (2006)2GLR1190
..... , it will not be inappropriate to refer to the definition of the term, 'court', which is defined in sub-section (4) of section 2 of the act. sub-section (4) of section 2 reads as under:(4) court means in the greater bombay, the city civil court and elsewhere the district court.in view of the ..... before this court.the learned advocate invited the attention of the court to provisions of sections 50 and 51 of the bombay public trusts act, 1950 (hereinafter referred to as, 'the act'). section 50 of the act pertains to, 'suits relating to public trusts' whereas section 51 pertains to, 'consent of charity commissioner for institution of suit.' for the ..... consent may file an appeal to the bombay revenue tribunal constituted under the bombay revenue tribunal act, 1939, (bom. xii of 1939) in the manner provided by this act.(3) in every suit filed by persons having interest in any trust under section 50, the charity commissioner shall be a necessary party.(4) ...6. at this juncture .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-2006
Reported in : (2007)1GLR796
..... se a criminal offence or to punish a woman merely because she prostitutes as clearly indicated in the definition of brothel which has been given in the act.38.2 section 2(a) 'brothel' includes any house, room or place which is used for purposes of sexual exploitation or abuse for the gain of another ..... privacy gets violated every time the law enforcing agencies barge in the precincts of the premises in their occupancy, and therefore, the provisions of section 15 read with section 7 of the act enabling the police to search the premises in which prostitutes may be living violate article 21 of the constitution.conclusion & findings:34. as regards ..... criminal. it, therefore, necessarily follows, that in order to bring a person within the expression 'dangerous person' as defined in clause & copy; of section 2 of the act, there should be positive material to indicate that such person is habitually committing or attempting to commit or abetting the commission of offences which are punishable under .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-2006
Reported in : (2007)2GLR1399
orderm.s. shah, j.1. this is an application under the contempt of courts act, 1971 alleging that the order dated 16.2.2006 passed by respondent no. 4 - mr. vc barot, judge, small causes court, ahmedabad amounts to contempt of court and, therefore, contempt .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-23-2006
Reported in : (2006)2GLR1233
..... be suffering from delay.37. the court has not thought it necessary to make a detailed reference to the provisions of the representation of the people act, 1951, particularly section 97 and 101 thereof. in fact where there are specific statutory provisions providing for the forum and remedy for deciding election disputes, the provisions of the ..... members voted in favour of the second respondent. here also, in view of equality of votes, on the basis of the provisions of sub-section (4) of section 32 of the act, the presiding officer drew lots and on that basis declared the second respondent as the vice president of the anand municipality for a term of ..... registered against anilbhai patel and meenaben gohil are non-cognizable bailable offences, the court is not inclined to accept this contention because the offence under section 68a of the copy right act is punishable for imprisonment upto three years and, therefore, in view of the provisions of schedule ii to the code of criminal procedure, 1973 .....
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