Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Jul-31-1989
Reported in : (1989)31ITD1(Hyd.)
..... books. the petitioners request the learned commissioner to complete the assessments on the basis of the revised returns and waive the penalties leviable under the various sections of the it act, both in the firms and partner's cases.this letter in most unequivocal terms disclosed an admission on the part of the partners, that they ..... accounts of the partners. this letter also disclosed a request made by the firm and the partners to waive the penalties leviable under the various sections of the income-tax act, which includes the penalty for concealment of income. normally this admission of suppression of income should be sufficient to levy penalty for concealment of ..... treated either as being filed voluntarily or in good faith, summum bonum for the exercise of commissioner's power to waive penalty under section 273a of the act.the term 'voluntary' appearing in section 273a has been the subject-matter of interpretation in a division bench decision of the high court of allahabad in hakam singh v .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-01-1989
Reported in : AIR1990All1
..... district ghaziabad. these plots are among the numerous plots which are the subject-matter of the impugned notifications issued by the state government under sections 4 and 6 of the land acquisition act. the notifications are dated respectively february 25,1988 and july 7, 1988. the notifications state that the land mentioned therein was urgently needed ..... and the learned advocate general appearing for the respondents, it will be convenient to have a look at the relevant provisions. section 4(1) of the land acquisition act. (as it stands after its amendment by central act no. 68 of 1984) provides:4. publication of preliminary notification and powers of officers thereupon. (1) 'whenever it ..... ) and (6) at convenient places in the locality. second, that there was no such urgency as to justify doing away with the provisions of section 5a of the act. in the course of arguments, however, and after receiving copies of the affidavits filed by the respondents the learned counsel did not press the first .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-1989
Reported in : AIR1990SC255; [1989(59)FLR770]; JT1989(3)SC310; (1989)IILLJ572SC; 1989(2)SCALE158; (1989)3SCC582; (1989)3SCC582a; [1989]3SCR640; 1989(2)LC612(SC)
..... :this argument must be rejected, because when the appropriate government considers the question as to whether a reference should be made under section 12(5), it has to act under section 10(1) of the act and section 10(1) confers discretion on the appropriate government either to refer the dispute, or not to refer it, for industrial adjudication according ..... that the notice has been frivolously or veraciously given or that it would b inexpedient so to do, make a reference under this sub-section notwithstanding that any other proceedings under this act in respect of the dispute may have commenced; provided also that where the dispute in relation to which the central government is the appropriate ..... court came to the conclusion that the civil court has the jurisdiction to try the suit and the suit is not barred because of section 14(1)(b) of the specific relief act. against this order of the trial court a revision petition was taken to the high court and by the impugned judgment the high court .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-1989
Reported in : AIR1989SC1796; (1989)91BOMLR246; JT1989(3)SC259; 1989(2)SCALE176; (1989)4SCC532; [1989]3SCR616
..... or direction as this hon'ble court may deem fit, be passed.2. it has been pointed out by the learned counsel for the petitioners that section 125 of the maharashtra act no. 37 of 1966 contemplates, inter alia, that any land required, reserved or designated in a development plan for a public purpose shall be ..... or by the government.it was further held : -the provision under consideration in the above decision corresponds to section 11 and to section 84, of the act, which we are now considering. section 59 of the nagpur improvement trust act, 1936 provided that the trust might, with the previous sanction of the state government acquire land under the provisions ..... learned counsel for the petitioners is that notwithstanding the specific relief (f) referred to above, the petitioners are really not challenging the validity of sections 10, 11 and 23 of the act but they are challenging the action which is being taken with regard to the petitioners' land on the ground that it is discriminatory. we .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1989
Reported in : ILR1990KAR2195
..... reasons urged in the writ petitions.73. let me now deal with the relevant provisions relating to the grant of concession in payment of entertainment tax under the act.74. section 3c(1)(a) is the provision under which the films produced in the regional-languages, i.e., kannada, kodava, konkani or tulu in the state of ..... that the discretion that the state government can exercise for granting exemption or reduction in the rate of tax payable under the act can only be traced to section 7 of the act, and to no other section, muchless, section 3c(1)(a).56. the learned counsel has cited, in support of the above contention the decisions reported in:(i) commissioner ..... interpreted liberally. another case in the same volume found at page-676 india cements ltd. v. collector of central excise dealing with a trade notice issued under section 80p of the companies act is also relied upon. one other decision relied upon by the learned counsel is: 1989 scc(3) 345 (feb) collector of central excise v. jayant .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-01-1989
Reported in : [1989]180ITR483(All); [1989]47TAXMAN67(All)
..... to the facts of the instant case, the findings recorded by the income-tax appellate tribunal are that it is a case of succession within the meaning of section 188 of the act. it has been found that the duration of the firm was at will and there was no clause in the original partnership deed providing that the firm shall ..... stood dissolved, the firm which took over the business after the dissolution of the erstwhile firm could not be said to be a reconstituted firm and section 188 and not section 187 of the income-tax act, 1961, would apply in such a case, and two separate assessments should be made on the two firms.13. the view expressed by the aforesaid two ..... firm is dissolved either by agreement of partners or by operation of law and another firm takes over the business, that will be a case of succession governed by section 188 of the act, even though some of the partners of the two firms are common.'12. another full bench of this court in cit v. kunj behari shyam lal : [1977]109itr154 .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-01-1989
Reported in : (1989)79CTR(Bom)200; [1992]194ITR422(Bom)
..... for the assessment year 1964-65. in the judgment, this court noted that the crucial question which had to be determined was whether the provisions of section 19 of the act were attracted or whether the assessee was liable to be assessed to wealth-tax as the sole heir in whom the assets of his deceased father had ..... and an assessment order was made. a revision petition there against was rejected and writ petition was filed. the question was whether, under the charging section and other provisions of the act, it was permissible for the revenue to issue the demand notice against the executors to file a return in respect of the wealth-tax to be ..... be made against the heir as an administrator or a person administering the estate. the question had to be determined under the provision of the act. the principal provision that required examination was section 19. analysing it, the court held that it contemplated a case where a liability had accrued to the deceased person by virtue of the fact .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Aug-01-1989
Reported in : I(1990)DMC24
..... civil proceedings is that a fact can be said to be established if it is proved by a preponderance of probabilities. this is for the reason that under the evidence act, section 3, a fact is said to be proved when the court either believes it to exist or considers its existence so probable that a prudent man ought, under the ..... 3) is the maternal uncle of the respondent. he has supported the case of the respondent.12. at this stage, it is relevant to quote the material part of section 13 of the hindu marriage act, 1955 and the same reads as under :'13. divorce-(1) any marriage solemnized, whether before or after the commencement of this ..... . 79 of 1983 decided on 27-3-1985 thereby dismissing the petition of the appellant under section 13 of the hindu marriage act, 1955 for the dissolution of the marriage by a decree of divorce or in the alternative under section 10 of the hindu marriage act for the grant of judicial separation. the appellant has a grievance against this judgment, therefore, he .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-1989
Reported in : AIR1989SC1819; (1990)1CALLT41(SC); JT1989(3)SC301; 1989(2)SCALE250; (1989)3SCC552; [1989]3SCR632; 1989(2)LC628(SC)
..... .9. the main question which remains to be decided is whether in the circumstances, the plaintiffs' case, based on alleged violation of the act can be accepted. section 14 enjoins that after the commencement of the act no tenant shall, without the previous consent in writing of the landlord, sub-let the whole or any part of the premises held by ..... of res judicata to the present litigation. he inter alia argued that having regard to the change in the law brought about by the 1956 act and specially in view of the provisions of sections 13, 14 and 16, the appellants are entitled to a decree.8. the factual position is that there are 16 sub-tenants as mentioned ..... ltd v. h. c. sharma : [1988]1scr1023 ; a case arising under the delhi rent control act. an examination of sections 14(1)(b), 16, 17 and 18 of the delhi rent control act would show that the two acts (west bengal act and the delhi act) are similar so far the present question is concerned. in the present case, since it is not suggested .....
Tag this Judgment!Court : Karnataka
Decided on : Aug-01-1989
Reported in : ILR1989KAR3395; 1989(2)KarLJ369
K.A. Swami, J 1. At the stage of admission, the respondents are served. They have put in appearance through a Counsel. The records of the Courts below are also received. The appeal involves a short substantial question of law. Therefore, it is admitted and it is heard for final disposal.2. The substantial question of law that arises for consideration is as to 'whether the lower appellate Court, in the absence of the Counsel for the appellants and in the presence of one of the appellants, could have decided the appeal on merits.'3. The records reveal that on 26-7-1988, the appeal was posted for hearing. On that day, a representation was made on behalf of the learned Counsel appearing for the appellants for time on the ground that the learned Counsel for the appellants was admitted to the hospital for treatment. On this representation, the lower appellate Court adjourned the hearing of the appeal to 28-9-1988. On 28-9-1988, appellant No. 1 was personally present. The Counsel for the appe...
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