Court : Mumbai
Decided on : Feb-23-2006
Reported in : 2006CriLJ2216
..... an opportunity of being heard either personally or by pleader in his own defence. 'person' has not been defined under the code of criminal procedure. sub-section (42) of section 3 of the general clauses act, 1897 defines 'person' as under.(42) 'person' shall include any company or association or body of individuals, whether incorporated or notsection 11 of the ..... revisional court while exercising the revisional jurisdiction remanded the case to the magistrate. the court found that this was not permissible in view of the provisions of sub-section (2) of section 401. the delhi high court in the case of r.p. sablok v. smt. kaushalya devi (cited supra) took a similar view that whenever an order ..... of the indian penal code. he submits that the order passed by the revisional court directing the issuance of process under section 395 was acting to the prejudice of the present applicants and as such it could not have been passed without giving an opportunity of being heard to the applicants.8. .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-23-2006
Reported in : (2006)201CTR(All)520; [2006]283ITR532(All)
..... of the said judgment (are) reproduced as under :9. this judgment was rendered by this court on 21st dec., 1956, and we find that in the 1961 act section 127 replaced section 5(7a) where the legislature has introduced, inter alia the requirement of recording reasons in making the order of transfer. it is manifest that once an order is ..... and seek to challenge transfer of their case by a common order dt. 16th dec., 2005 passed by cit-i, kanpur in exercise of powers, vested under section 127(2), it act, 1961 (called the 'act') from kanpur to ao at. new delhi (annex, 4 to the leading writ petition).4. for convenience we refer to the facts leading writ petn. no ..... 6 of the writ petition, it is stated that petitioner is an income-tax payer for the last several years.6. a search and seizure operation under section 132 of the act was conducted on 2nd july, 2003 within the residential and business-premises belonging to the partners/directors of the said firms/units called 'shikhar gutkha group'.7. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Feb-23-2006
Reported in : (2006)100ITD500(Coch.)
..... income tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (i).in interpreting a section of the act, as held by the hon'ble supreme court in the case of k.p. varghese v. ito reported in 131 itr 597, the finance minister's budget speech ..... unless the total income from whatever source is above the non-taxable limit, no tax could be levied. 3.3 the issue whether exemption limit under the finance act should over-ride section 115bb which prescribed a flat rate, has to be decided in the light of the fact that in other matters like discretionary trusts where the tax is charged ..... in accordance with law and in the light of the following observations: 6. as already noted, in the original intimation, the assessing officer had applied the provisions of section 115bb of the act and applied a flat rate of 40% on the entire lottery income. the effect of the finding of the tribunal that the legal issue is a debatable one .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Agra
Decided on : Feb-23-2006
Reported in : (2006)103ITD207Agra
..... small entrepreneurs and for matters connected therewith and incidental thereto.4.9 he observed that these objects which have been enshrined in section 18 of the rrb act, 1976 and section 3 of the said act which specified the area of operation of the rrb and which vide notification by the central government in the case of assessee ..... in bonds and securities but it cannot invest in the long-term investments for earning profits therefrom. thereafter on considering the preamble of rrb act, 1976 and section 18 of the rrb act, to which attention has been invited by the assessee's counsel and various judgments relied upon by the assessee and the department, he ..... has not been furnished to the department or argued here. the learned departmental representative clarified that he was referring to the provisions of the rrb act and under which section the assessee is arguing his funds have been received. it was submitted by the learned authorised representative that there was no reason for resolution of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-23-2006
Reported in : (2006)8SOT532(Mum.)
..... municipal authorities may take a long time but once the property is transferred by following the recruitments of the transfer of properties act, 1982 read with the relevant section of registration act, the genuineness of the transfer itself cannot be challenged, even though the transferor may still be shown as the owner of ..... , they could have summoned the concerned bankers and other financial institution with whom the shares have been pledged by resorting to the provisions of section 131 of the act for producing such documents. the approach of the department in this connection appears to be quite casual. under the circumstances, the department has ..... dealing in shares should be through any recognized broker of stock exchange. the learned counsel rightly invited our attention to the provisions of section 108 of the companies act which provides that the shares of listed company shall be freely transferable hence it was not necessary that the transactions under consideration should have .....
Tag this Judgment!Court : Delhi
Decided on : Feb-23-2006
Reported in : (2006)203CTR(Del)147; [2006]282ITR526(Delhi)
..... 19. we, hence, cannot agree with the submission of learned counsel for the petitioner that the words 'for any service rendered by him outside india' in section 80rra of the act would include service rendered by a person who remains physically in india but the service is for some work which is done outside india.20. in this connection, ..... wider meaning to the word 'employer' than in common parlance. however, we are of the opinion that the petitioner is not entitled to the benefit of section 80rra of the act because he has not rendered any service outside india for which he received the remuneration in question.13. under clause 3 of the agreement (which we have ..... corporation, japan, for the financial years in question.10. before dealing with the contentions of learned counsel for the parties, we may refer to section 80rra(1) of the income-tax act which states as follows:80rra.(1) where the gross total income of an individual who is a citizen of india includes any remuneration received by him .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-23-2006
Reported in : 2006(3)CHN227
..... not constitute any offence, the above criminal proceeding should be quashed. mr. mallick, ld. counsel for the state, on the other hand, submitted that chargesheet under section 409/448/406 ipc has been submitted against the petitioner and others and there being sufficient materials bearing out the said offences, the question of quashing the proceeding does ..... any reason are also not permissible. at the instance of one kali charan mukhopadhyay the aforesaid suri p.s. case no. 58/96 dated 26.04.96 under section 409/448/406 ipc was started against the petitioner, secretary, accountant and director of the bank, and investigation is proceeding. the said case has been instituted solely ..... journey by rickshaw, then by bus and then again by rickshaw. secretary of the bank advised the petitioner that under the rules of the co-operative societies act he was entitled to claim travelling allowance for the days of his actual visit of the bank in discharge of his official duties, and according to the said .....
Tag this Judgment!Court : Chennai
Decided on : Feb-23-2006
Reported in : [2007]293ITR86(Mad)
..... or the definition under the sales tax laws or the case law dealing with the definition of turnover under the state levy cannot be imported into section 80hhc of the act, particularly, when such expressions are incorporated and explained in the provision itself. sales tax and excise duty are not to be included in the ..... engaged in hotel business. the assessee excluded expenditure tax, luxury tax and sales tax in the business receipts for the purpose of computation of deduction under section 80hhd and also claimed refund of expenditure tax. according to the assessee the reason for non-inclusion of the above amounts was that these collections were ..... total turnover while computing the deduction under section 80hhc.' in the abovesaid decision, the decision of the bombay high court reported in cit v. sudarshan chemicals industries ltd. : .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-23-2006
Reported in : (2006)IIILLJ1007Guj
..... gravity of the misconduct proved. the authorities have to exercise their judicial discretion having regard to the facts and circumstances of each case. they cannot act under the dictation of the central vigilance commission or of the central government. no third party like the central vigilance commission or the central government could ..... advise. on the basis of this he has submitted that while imposing penalty of removing the petitioner from service, inquiry officer and disciplinary authority mainly acted as per the guidelines of central vigilance commission. he has made this submission and even drawn attention of the court to the affidavit in reply and ..... rules would be misconduct. the high court has noted the definition of misconduct in stroud's judicial dictionary, smisconduct means, misconduct arising from ill motive, acts of negligence, errors of judgment or innocent mistake, do not constitute such misconduct. it is further observed therein that it is, however, difficult to believe .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-23-2006
Reported in : II(2006)ACC423
g.s. sarraf, j.1. the claimant-appellants have preferred this appeal under section 173 of the motor vehicles act against the judgment/award dated 27.5.96 of the additional district and sessions judge, jaipur district, jaipur.2. the husband of the claimant-appellant no. 1 and the father .....
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