Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Mar-03-2006
Reported in : (2007)104ITD204(Pune.)
..... the assessee sold the property on 10.02.1973 and claimed that gains were long-term capital gains. the hon'ble court pointed out that on perusal of section 2(42a) of the act, it is clear that 'short-term capital asset' means a capital asset held by an assessee for not more than 24 months (now 36 months) immediately ..... agreement titled "assignment deed" for a consideration of rs. 55,50,000/- by which the rights in shops were assigned to idbi. as per the provisions of under section 269a of the act, the assessee applied to the appropriate authority for no objection certificate (noc) by filing form no. 37-i. in this form, the assessee and the idbi were shown ..... i, pune, passed on 30.04.2001. the corresponding order of assessment was passed by the jcit, sr-3, pune (hereinafter called the ao), under the provisions of section 143(3) of the it act, 1961, on 30.11.1999.the assessee had taken up nine grounds at the time of filing of the appeal. these grounds were narrative and argumentative in nature .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-06-2006
Reported in : 2006(3)ALD447; 2006(5)ALT248
..... an ordinary civil court, the industrial tribunals and the labour courts have limited jurisdiction in that behalf. an award made by an industrial court becomes enforceable under section 17-a of the act on the expiry of 30 days from the date of its publication. once the award becomes enforceable, the industrial tribunal and/or labour court becomes functus officio ..... to above the application to set aside the ex parte award was made before the expiry of 30 days but not after expiry of 30 days. sub-section (3) of section 20 of the act provides that the proceedings before the tribunal would be deemed to continue till the date on which the award becomes enforceable under ..... and, therefore, had no jurisdiction to set aside the ex parte award and that the central government alone could set it aside does not commend to us. sub-section (3) of section 20 of the act provides that the proceedings before the tribunal would be deemed to continue till the date on which the award becomes enforceable under .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-06-2006
Reported in : 2006(4)AWC3398
..... punishment, in the case of bhagwan lal arya v. commissioner of police, delhi and anr. reported in : air2004sc2131 , wherein the delinquent was dismissed under section 147 of delhi police act (34 of 1978)- and rules 8, 10 of delhi police (punishment and appeal, rules 1980), from service, on the ground of absence from duty being ..... are not controverted then the said averments must be accepted as true and correct drawing the presumption in favour of the petitioner in terms of section 114 illustration (g) of the evidence act, 1872 and order 8 rule 5 of the code of civil procedure, 1908. the absence of counter affidavit, this court is left ..... of police, delhi and anr. reported in : air2004sc2131 , held that continued misconduct with the punishment of dismissal/ removal from service can be awarded only for the acts of grave nature or as cumulative effect of continued misconduct proving incorrigibility of complete unfitness for police; service. merely one incident of absence and that too because of .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-06-2006
Reported in : (2006)3GLR1853
..... a member of the society, institutes a suit, he is not required to give such notice. the learned judge has confused the issue by referring to sections 96 and 97 of the act. those sections have nothing to do with the suit filed by the plaintiff against defendant no. 2. it is irrelevant whether the plaintiff is a member of the ..... the same deals with a dispute which is required to be referred to the nominee of the registrar. the learned trial judge has completely misread the provisions of section 167 of the act, and on an erroneous ground, has rejected the application, and while doing so, has committed an error of jurisdiction in passing the impugned order. if a ..... suit is instituted before a civil court against a co-operative society touching the business of the society, then notice under section 167 of the act is mandatory. whether the plaintiff is a third party, or not is absolutely irrelevant.7. since, the order passed by the learned trial judge is based .....
Tag this Judgment!Court : Chennai
Decided on : Mar-06-2006
Reported in : (2007)210CTR(Mad)313; [2007]290ITR631(Mad)
..... right of the transferor. if the facts of the present case are analysed in the context of the law laid down by the supreme court and the various sections of the income tax act, we have no difficulty at all in holding that when the assessee transfers his leasehold rights in the land in his occupation by way of a sub- ..... the point argued by the assessee before the court was that the transfer by way of lease must stand excluded from the transfer as defined under sub-section (47) of section 2 of the income tax act. a division bench of this court negatived the point raised by the assessee. this court held that the right conferred on a lessee under a lease ..... the case on merits. it is needless to state that transferring an immovable property by way of a lease creates an interest in the land. according to section 2(14) of the income tax act, the word 'capital asset' means, 'property of any kind held by an assessee'. therefore it does not necessarily mean that the property, which the assessee holds, .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-06-2006
Reported in : 2006(3)ALD657
..... concessions given was, 'exemption from payment of properly tax to recognised educational institutions, charitable hospitals and dispensaries'. this was clearly against the provisions of section 202 of the act, and government could have not passed any order violating the provisions of law and this court is not expected to enforce a government order, which ..... for public worship or for a charitable or educational purpose'. the words 'or educational' in section 202(1)(b) were omitted by an amendment act being act 20 of 1989 with effect from 1-11-1990. the amendment of section 202(1)(b) rules out any doubt as to whether the educational institutions are exempt or ..... respondents submits that thisg.o. would not apply to the petitioner in view of the clear mandate of section 202 of the act. the relevant provision relating to exemptions and pertinent for the purpose of present controversy is section 202(bb), which is being reproduced herein below :202(bb) :-educational institutions upto 10th class, the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-06-2006
Reported in : 2006(3)ALD635
..... whether the plaint schedule property falls within s.no. 224 or 225. the learned counsel also explained the scope and ambit of 'expert investigation' and had placed strong reliance on section 75(e) read with order 26 rule 10(a) of the code of civil procedure. (hereinafter for short referred to as 'code'). the learned counsel would maintain that ..... :where the court is for any reason dissatisfied with the proceedings of the commissioner, it may direct such further inquiry to be made as it shall think fit.9. section 75(e) of the code reads as hereunder:power of court to issue commissions : subject to such conditions and limitations as may be prescribed, the court may issue a ..... point from which, the measurements to be taken, in fact, had not been properly fixed and the procedure to be followed under the andhra pradesh survey and boundaries act also had not been followed. the learned counsel in all fairness would submit that it is no doubt a lapse on the part of the petitioners-plaintiffs in not .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-06-2006
Reported in : RLW2006(3)Raj1959; 2006(3)WLC166
..... allow the appeal and set aside conviction and sentence of the appellants rendered by the impugned judgment dated july 5,2002. we acquit the appellants of the charges under sections 302 and 302/34 ipc. appellant satya narayan @ bada, who is in jail, shall be set at liberty forthwith, if not required to be detained in any ..... . 16 buddhilal, pw. 17 lalchand, pw. 18 krishnakant sharma and pw. 19 shivjiram. statements of krishnakant sharma and pw 19 shivjiram. statements of accused appellants under section 313 were also recorded. dw-1 girraj and dw-2 bajranglal were examined as defence witnesses.5. we have heard learned counsel for the parties and have perused the ..... dated 5th july, 2002 passed by addl. sessions judge (fast track) no. 1, bundi whereby accused appellant satya narayan @ bada was convicted for the offence under section 302 ipc and was sentenced for life imprisonment and a fine of rs. 5,000/-, in default to further suffer imprisonment of two months' si and accused appellants smt .....
Tag this Judgment!Court : Chennai
Decided on : Mar-06-2006
Reported in : 2006CriLJ2074; (2006)2MLJ28
..... learned single judge in respect of custodial death, taking note of age and income of the deceased, family circumstance, dependency, etc., by applying multiplier as provided in the motor vehicles act, fixed compensation of rs. 9 lakhs.18. in malkiat singh v. state of u.p. : (1998)9scc351 in respect of death of his son dalvinder singh in an encounter, the .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-06-2006
Reported in : (2006)3GLR2336
..... amount is due against the defendant as per the decree. on that ground, execution application is rejected. against the said order original decree holder has filed this revision application under section 115 of civil procedure code. 3. mr. pardiwala, learned advocate for the decree holder submitted that the executing court has not considered the provisions of order xxi, rule 2 of civil procedure code and ..... p.b. majmudar, j.1. by filing this civil revision application under section 115 of civil procedure code, the applicant has challenged the order passed by executing court in special darkhast no. 17/1990. by the impugned order, the executing court has dismissed the execution .....
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