Array
(
    [0] =>  ..... as per their status in the special case. the accused are being tried along with other accused for offences under sections 3, 4, 5 and 20 of the pota 2002 and also under the explosive substance act, arms act, damage to public property act and the indian penal code (for short, 'the ipc'). according to the accused, during the pendency of this .....  of the said committee in this regard. this is the gist of sub-sections 3(a) and (b) of section 2 of the repeal act. the present case falls under sub-section 3(a) of section 2 of the repeal act. sub-section 5 of section 2 of the repeal act permits the central government to constitute more review committees, as it may consider necessary ..... application being made, the designated court would decide the same in accordance with law.29. we are, therefore, of the opinion that sub-section 3 of section 2 of the repeal act does not override section 321 of the code. the special court is right in taking that view and we do not think that the special court's order ..... 
    [1] =>  .....  of reg.58.02.12.2000 public notice in local marathi newspapersakal.03.12.2000 public notice in india expressjan.2001 deputy director town planning under section 162 ofthe act gave public hearing to all24 objectors.06.01.2001 objections forwarded to bmc for comments.24.01.1001 toi report regarding new policy policy ofmill lands. .....  the villages to towns and cities for the purpose of residence and employment. besides this, the whole of the country is in the grip of a population explosion. another circumstance to be reckoned with is that industrial development is taking place in and around about many cities which in its turn is attracting people from outside ..... amending dcr 58.(e) the above objection of the mcgm has been raised consistent with the duties of the mcgm under the mumbai municipal corporation act, 1888. section 61 of the said act provides that 'it shall be incumbent on the corporation to make adequate provision, by any means or measures which it is lawfully competent to them ..... 
    [2] =>  ..... integrity, security or sovereignty of india or to strike terror in the people or section of the people by aiding and abetting each other to commit terrorist acts or acts preparatory to terrorist acts in or around mumbai by use of bombs, dynamites, other explosive substances or inflammable substances, fire arms or other lethal weapons of hazardous nature in  .....  charged with and tried at one trial for the same. however, the offences shall not exceed three. section 220 provides for trial for more than one offence. section 220(1) says that if, in one series of acts so connected together as to form the same transaction, more offences than one are committed by the same  .....  charges and are tried together, but the legislature has engrafted certain exceptions upon this rule contained in sections 234, 235, 236 and 239. the supreme court referred to section 235 which provided that if in one series of acts so connected together as to form the same transaction, more offences than one are committed by the ..... 
    [3] =>  .....  firecrackers. doe shall specify the proportion/composition as well as the maximum permissible weight of every chemical used in manufacturing firecrackers.3. the department of explosives may divide the firecrackers into two categories - (i) sound-emitting firecrackers, and (ii) colour/light-emitting firecrackers.4. there shall be a  .....  is more practical and workable in indian circumstances. it shall be followed unless and until replaced by a better system.2. the department of explosives (doe) shall undertake necessary research activity for the purpose and come out with the chemical formulae for each type or category or class of .....  these proceedings have been instituted in the public interest and seek the 'enforcement of all legal provisions' for controlling noise pollution under the environment (protection) act, 1986, noise pollution (control and regulation) rules, 2000 and directions issued in judicial pronouncements more particularly reproduced in the petition. other reliefs have been  ..... 
    [4] =>  .....  indirect interference in the case which he is handling. the central board or the collector (internal audit) has no jurisdiction or authority to direct'an officer to explosing his discretion in a particular way, thg discretion iq tested in thg adhudicaving officer. uhklg thg adhudicaving officer pgrdopms the qtctwtory mr particularly quasi the judicial duty, ..... customers then it is not entitled to claim that amount on the doctrine of unjust enrichment. the union government has established consumer welfare fund under section 12c of the central excise act and the refund amount is to be credited to the said consumer welfare fund if incidence of the duty is passed over to the customers ..... /- is license to `e rgfwnded. it would lot `e pick to the petitoner `uv uas licenceable to `e crefivef to the cmnsuoep uenfcrg dund established under section 10c,3.'iv is' conveldgd that the mrdep mf the assistant collector passed on 22nd march, 1995 had become final and if department was aggrieved by the same, ..... 
    [5] =>  ..... before it or summoned to appear before it. the earlier procedure resulted in the trial being inordinately delayed and was one of the main reasons for the docket explosion in the courts. the amendment seeks to obviate the same by permitting examination to be on affidavit instead of the examination-in-chief being recorded by the court ..... court may direct that the evidence of any witness shall be recorded by the court an the presence and under the personal direction and superintendence of the judge.'this act of 1999 also provided for addition of another rule after rule 18, rule 19 which reads as under :-'19. power to get statement recorded on commission. -  .....  in attendance shall be taken orally in open court in the presence and under the personal direction and superintendence of the judge.'by the code of civil procedure (amendment) act, 1999 the said rule was sought to be substituted. the relevant portion of which reads as under :-'4. recording of evidence by commissioner. - (1) in every ..... 
    [6] =>  .....  in such cases is : did the individual worker, who has to suffer the penalty, actively involve himself or did he merely remain quiescent non-worker, during the explosive period? it must be remembered, for example, that not reporting for work and remaining at home for fear or vengeance in a para violent situation or, if the .....  held that the approach notice that was preferred by the petitioner was barred by limitation and that it was not preferred within the period stipulated in section 42(4) of the act. the petitioner has challenged the judgment and order of the industrial court in these proceedings under article 226 of the constitution.2. the petitioner joined .....  to enter the premises of the mill. according to the workmen their services had never been terminated and in january, 1993 they issued approach notices under section 42(4) of the act. the labour court upheld the legality of the approach letters. in appeal, the industrial court held that those letters were not barred by limitation. in ..... 
    [7] =>  .....  was of the view that the explosion and the fire took place after about four hours, has no connection whatsoever with the accident which took place at 3 a.m. ..... the use of motor vehicle' contained in section 92-a of the motor vehicles act, 1939, when the petitioners in that matter filed an application for no fault liability under section 92-a. all those claim petitions were decided by the same tribunal and the applications were dismissed on the ground that the explosion could not be said to be an  ..... accident arising out of the use of the petrol tanker and, therefore, provisions of section 92-a of the act were not attracted. the tribunal ..... 
    [8] =>  .....  concern dealing with such cylinders was required to be registered under the indian explosives act, but the assessee company did not meet the requirement of indian explosives act. shri mahesh gupta, in fact, expressed his ignorance about the provisions of explosives act. the statement of shri ajay piramal, the chairman of the assessee company .....  these reasons, the learned assessing officer could not hold the claim of depreciation as falling under "undisclosed income" within the meaning of section 158b(b) of the act. for the purpose of assessing income disclosed by the assessee from some lease transactions, the learned assessing officer treated the transactions as properly ..... , and blank cheques only to accommodate the request made by the other parties who promised payment to them. during the course of proceedings under section 158bc, the learned assessing officer confronted the assessee company with the findings of the investigation wing at coimbatore. in his detailed reply, the assessee ..... 
    [9] =>  ..... concern dealing with such cylinders was required to be registered under the indian explosives act, but the assessee-company did not meet the requirement of indian explosives act. shri mahesh gupta, in fact, expressed his ignorance about the provisions of explosives act. the statement of shri ajay piramal, the chairman of the assessee-company .....  issues raised therein are based on transactions which, by no stretch of imagination can be said to be undisclosed transactions falling under section 158b of the it act, since the transactions in question were disclosed in returns which were the subject-matter of regular assessment. the same ought to have .....  hyderabad, on 12th march, 1997 submitted that npl did not enter into lease transaction with the assessee-company. during the course of proceedings under section 158bc, the assessee was confronted with these findings.the assessee relied upon the elaborate documentation which included inspection certificates, invoices, board resolution of lessees,  ..... 
    [10] =>  ..... to note that with a view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by finance act, 2001 section 41bb has been inserted into the bst act, thereby empowering the state government to prescribe different ratios for different classes of dealers under different schemes. in the statement of objects ..... it is produced in excess of production capacity ceiling. it was, therefore, proposed to levy tax on the excess production by taking recourse to section 57 of the bst act. that is by revising assessment order and appeal order and hence, notice in form 40 was issued to the petitioners and the petitioners were  .....  1992, which forms the subject matter of the instant petition, have already been assessed by order of assessment dated 31st march, 1995 passed under section 33(3) of the act. the claim of the petitioners towards sales tax incentives in view of the package scheme of incentives, 1983, eligibility certificate and certificate of entitlement was ..... 
    [11] =>  .....  members, whose term has commenced are entitled to vote in this election if their term has commenced prior to the date of voting. 9. the provision of section 14 of the act provides for the election of members of marketing committee and for term of their office. in the present matters as only right of members of village panchayat to  ..... reported as 2013 (6) mh.l.j. 688 [purshottam s/o. pandharinath tonpe vs. agriculture produce market committee, wardha and ors.]. by referring the provision of section 13(1)(a)(ii) of the act in this case division bench of this court has laid down that the entitlement of a member of village panchayat to hold office as member of marketing ..... term had expired prior to the date of election to marketing committee. the provision of rule 36 (15) of the rules cannot override the provision of section 13(1)(a)(ii) of the act. for the same reason, the provision of rule 37 mentioning that the final voters list is conclusive and the provision of rule 39 mentioning the right  ..... 
    [12] =>  .....  a notice and without giving any reason. the supreme court held that such clause is opposed to public policy and void in view of section 23 of the indian contract act as also violative of articles 14 and 16 of the constitution as it confers absolute, arbitrary and unguided power upon the corporation. there cannot ..... any post or claim, absorption/ regularization in the permanent service of the corporation. it is submitted that it is not the case that the respondent has acted arbitrarily or has singled out the petitioners by not extending their contractual engagement but as a matter of policy decision, the corporation has decided not to continue .....  the respondent-corporation. 4. the facts lie in a narrow compass: the respondent-life insurance corporation (lic) is a body constituted under the life insurance corporation act, 1956. the respondent had framed a scheme for engaging services of senior marketing executives on contract basis. the scheme was called as life insurance corporation of india, ..... 
    [13] =>  .....  garden or in a farm and are used for the table . 20. thus, the issue was considered in distinct factual background. before us, it is not disputed that section 5 of the bst act refers to and covers such goods on which there arises no liability to pay tax. the sales and purchase of certain goods free from tax is what is ..... . (1). 10. it is conceded that the above question has been referred in these circumstances. mr. nair learned special counsel appearing for the revenue would submit that whether section 5 of the bst act is covered under schedule entry a-44, means that bagasse is tax free or not and that is the question. he would submit that from the order passed .....  under:- whether on the facts and the circumstances of the case, the tribunal was justified in holding that the sale of 'bagasse' is a tax free sale under section 5 of the bombay act covered under schedule entry a-44? 2. since this question is common to both these references, we would take the facts from sales tax reference no. 6 of ..... 
    [14] =>  .....  a written permission for the temporary erection of a booth and any other such structure on any street on occasions of ceremonies and festivals." sub-section 63 of section 2 of the said act of 1949 defines street which reads thus: "(63) "street" includes any highway, and any causeway, bridge, viaduct, arch, road, lane, .....  of firecrackers. doe shall specify the proportion/composition as well as the maximum permissible weight of every chemical used in manufacturing firecrackers. 3. the department of explosives may divide the firecrackers into two categories - (i) sound-emitting firecrackers, and (ii) colour/light-emitting firecrackers. 4. there shall be a complete  ..... , agricultural tractor, power tiller and construction equipment vehicle] manufactured shall be fitted with an electric horn or other devices conforming to the requirements of is: 1884 - 1992, specified by the bureau of indian standards] for use by the driver of the vehicle and capable of giving audible and sufficient warning of  ..... 
    [15] =>  ..... 10 provides that there is no limitation for filing an application under rule 10 if the employer has failed to give notice under sub-section (2) of section 7. sub-section (2) of section 7 of the act stipulates that the employer shall as soon as the gratuity becomes payable, determine the amount of gratuity and give notice in writing to .....  view, that the question of limitation does not arise in the present case as the petitioner has failed to give the notice as stipulated in sub-section (2) of section 7 of the act. 31. it is noticed that the judgment of this court in the transport manager, kolhapur municipal transport (supra) was not cited before this court  ..... the employer is under statutory duty to pay the gratuity due and payable to the employee, inter alia, on his attaining the age of superannuation. sub-section (2) of section 7 of the act, in fact, creates an obligation, that the employer shall, as soon as gratuity becomes payable, whether an application has been made or not, determine the ..... 
    [16] =>  ..... dharam pal, air 2007 sc 1040, the hon'ble apex court has held that the principle underlying the calculation of gratuity would not be applicable to section 25f of the i.d.act, 1947, while calculating the retrenchment compensation. 24. in the matter of management of sri ahilandeswari mills ltd., salem vs. assistant commissioner of labour (controlling .....  worked and hence, the issue of the eligibility of the petitioner for claiming gratuity under the provisions of the payment of gratuity act, 1972. 7. wages under the said act are defined under section 2(s), which reads as under: wages means all emoluments which are earned by an employee while on duty or on leave ..... reasonable opportunity of showing cause against the issue of such certificate: provided further that the amount of interest payable under this section shall, in no case exceed the amount of gratuity payable under this act.] 16. this brings me to the first contentious issue raised as regards the manner of calculating the number of days  ..... 
    [17] =>  .....  of the state government to comply with all these requisites scrupulously prior to finality of the proclamation. 14. moreover, provision of section 24 of the maharashtra general clauses act prescribes about opportunity to the persons likely to be affected by proposed rules or bye-laws, prior to its finality. the apex ..... petitions, we are dealing with the legislative function of the state government. the procedure as envisaged under section 4 sub-section (4) of maharashtra land revenue code read with section 24 of the maharashtra general clauses act appear mandatory in nature. it contemplates effective and substantial compliance of the requirements before making any rules  .....  rule or by-law has been duly made. 9. the conjoint reading of the provisions of section 4 sub-section (4) of maharashtra land revenue code and section 24 of the maharashtra general clauses act categorically reflects that the legislature has provided power to the state government for constitution of revenue area subject ..... 
    [18] =>  .....  the constitution of india, challenges item (12) under the notification no. vat-1505/cr-114/taxation-1 dated 1st june 2005 as being ultra vires section 6 of the mvat act and article 246 of the constitution. 55. a brief description of subway s business is this. subway was granted a non-exclusive sub-license by subway .....  which, being patented, required it to remit service tax. monsanto india has been paying service tax since 2007. 19. monsanto india submits that while under section 66e of the finance act, a temporary transfer or permissive use or enjoyment of any intellectual property is considered to be a declared service, liable to service charge, the issuance of  ..... agreements whereby the monsanto technology is granted by the petitioner to the seed companies amounts to mere permissive use and, therefore, a service under section 65(b)(44) of the finance act, 1994 ( finance act ) read with entry 97 list i of the constitution, or whether it is a deemed sale in the nature of transfer of right  ..... 
    [19] =>  ..... visitation report of the respondent no.2 ccim, the respondent no.1 noted some deficiencies and issued a notice to the petitioner in terms of sub section 5 of section 13a of mcc act, 1970. the petitioner no.2 was given a personal hearing. the petitioner clarified compliance of the said deficiencies noted by the respondent no.1. .....  of affiliation will have to be in conformity with the norms and guidelines prescribed by the council in respect of matters entrusted to it under section 10 of the central act." these principles were reiterated in jai gokul and thirumuruga kirupananda and approved by a three judge bench of the apex court in sant dnyaneshwar (supra ..... higher course of study or training and increase of admission capacity by a medical college regulations, 2003 are the regulations framed in exercise of powers under section 36 of the mcc act. the regulations relevant to decide the petition are as under: 3. the permission for establishment of a medical college, opening of new or higher ..... 
)
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Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Page 8 of about 20,352 results (0.260 seconds)

Oct 24 2005 (HC)

Mohd. Rizwan Mohd. Isaq @ Laddowala Vs. the State of Maharashtra (at t ...

Court : Mumbai

Reported in : (2005)107BOMLR1056

..... as per their status in the special case. the accused are being tried along with other accused for offences under sections 3, 4, 5 and 20 of the pota 2002 and also under the explosive substance act, arms act, damage to public property act and the indian penal code (for short, 'the ipc'). according to the accused, during the pendency of this ..... of the said committee in this regard. this is the gist of sub-sections 3(a) and (b) of section 2 of the repeal act. the present case falls under sub-section 3(a) of section 2 of the repeal act. sub-section 5 of section 2 of the repeal act permits the central government to constitute more review committees, as it may consider necessary ..... application being made, the designated court would decide the same in accordance with law.29. we are, therefore, of the opinion that sub-section 3 of section 2 of the repeal act does not override section 321 of the code. the special court is right in taking that view and we do not think that the special court's order .....

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Oct 17 2005 (HC)

Bombay Environmental Action Group, a Society Registered Under the Soci ...

Court : Mumbai

Reported in : 2005(6)BomCR574; (2005)107BOMLR337; (2006)4CompLJ117(Bom)

..... of reg.58.02.12.2000 public notice in local marathi newspapersakal.03.12.2000 public notice in india expressjan.2001 deputy director town planning under section 162 ofthe act gave public hearing to all24 objectors.06.01.2001 objections forwarded to bmc for comments.24.01.1001 toi report regarding new policy policy ofmill lands. ..... the villages to towns and cities for the purpose of residence and employment. besides this, the whole of the country is in the grip of a population explosion. another circumstance to be reckoned with is that industrial development is taking place in and around about many cities which in its turn is attracting people from outside ..... amending dcr 58.(e) the above objection of the mcgm has been raised consistent with the duties of the mcgm under the mumbai municipal corporation act, 1888. section 61 of the said act provides that 'it shall be incumbent on the corporation to make adequate provision, by any means or measures which it is lawfully competent to them .....

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Oct 06 2005 (HC)

Adnan Bilal Mulla Vs. the State of Maharashtra

Court : Mumbai

Reported in : (2005)107BOMLR1046; 2006CriLJ564; 2006(1)MhLj572

..... integrity, security or sovereignty of india or to strike terror in the people or section of the people by aiding and abetting each other to commit terrorist acts or acts preparatory to terrorist acts in or around mumbai by use of bombs, dynamites, other explosive substances or inflammable substances, fire arms or other lethal weapons of hazardous nature in ..... charged with and tried at one trial for the same. however, the offences shall not exceed three. section 220 provides for trial for more than one offence. section 220(1) says that if, in one series of acts so connected together as to form the same transaction, more offences than one are committed by the same ..... charges and are tried together, but the legislature has engrafted certain exceptions upon this rule contained in sections 234, 235, 236 and 239. the supreme court referred to section 235 which provided that if in one series of acts so connected together as to form the same transaction, more offences than one are committed by the .....

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Aug 24 2005 (HC)

Janhit Manch and ors. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2006(3)BomCR834; 2006(2)MhLj284

..... firecrackers. doe shall specify the proportion/composition as well as the maximum permissible weight of every chemical used in manufacturing firecrackers.3. the department of explosives may divide the firecrackers into two categories - (i) sound-emitting firecrackers, and (ii) colour/light-emitting firecrackers.4. there shall be a ..... is more practical and workable in indian circumstances. it shall be followed unless and until replaced by a better system.2. the department of explosives (doe) shall undertake necessary research activity for the purpose and come out with the chemical formulae for each type or category or class of ..... these proceedings have been instituted in the public interest and seek the 'enforcement of all legal provisions' for controlling noise pollution under the environment (protection) act, 1986, noise pollution (control and regulation) rules, 2000 and directions issued in judicial pronouncements more particularly reproduced in the petition. other reliefs have been .....

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Jul 20 2005 (HC)

Bombay Chemicals Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2006(201)ELT167(Bom); [2008]14STT290

..... indirect interference in the case which he is handling. the central board or the collector (internal audit) has no jurisdiction or authority to direct'an officer to explosing his discretion in a particular way, thg discretion iq tested in thg adhudicaving officer. uhklg thg adhudicaving officer pgrdopms the qtctwtory mr particularly quasi the judicial duty, ..... customers then it is not entitled to claim that amount on the doctrine of unjust enrichment. the union government has established consumer welfare fund under section 12c of the central excise act and the refund amount is to be credited to the said consumer welfare fund if incidence of the duty is passed over to the customers ..... /- is license to `e rgfwnded. it would lot `e pick to the petitoner `uv uas licenceable to `e crefivef to the cmnsuoep uenfcrg dund established under section 10c,3.'iv is' conveldgd that the mrdep mf the assistant collector passed on 22nd march, 1995 had become final and if department was aggrieved by the same, .....

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May 04 2005 (HC)

Shamrao Vishnu Kunjir Vs. Suresh Vishnu Kunjir and ors.

Court : Mumbai

Reported in : AIR2005Bom294; 2005(3)ALLMR622; 2005(4)BomCR544; 2005(3)MhLj1071

..... before it or summoned to appear before it. the earlier procedure resulted in the trial being inordinately delayed and was one of the main reasons for the docket explosion in the courts. the amendment seeks to obviate the same by permitting examination to be on affidavit instead of the examination-in-chief being recorded by the court ..... court may direct that the evidence of any witness shall be recorded by the court an the presence and under the personal direction and superintendence of the judge.'this act of 1999 also provided for addition of another rule after rule 18, rule 19 which reads as under :-'19. power to get statement recorded on commission. - ..... in attendance shall be taken orally in open court in the presence and under the personal direction and superintendence of the judge.'by the code of civil procedure (amendment) act, 1999 the said rule was sought to be substituted. the relevant portion of which reads as under :-'4. recording of evidence by commissioner. - (1) in every .....

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Apr 08 2005 (HC)

Pedru Mozes Fernandes Vs. National Textile Corporation (S.M.) Ltd.

Court : Mumbai

Reported in : 2006(2)BomCR403; [2005(107)FLR660]; 2005(4)MhLj199

..... in such cases is : did the individual worker, who has to suffer the penalty, actively involve himself or did he merely remain quiescent non-worker, during the explosive period? it must be remembered, for example, that not reporting for work and remaining at home for fear or vengeance in a para violent situation or, if the ..... held that the approach notice that was preferred by the petitioner was barred by limitation and that it was not preferred within the period stipulated in section 42(4) of the act. the petitioner has challenged the judgment and order of the industrial court in these proceedings under article 226 of the constitution.2. the petitioner joined ..... to enter the premises of the mill. according to the workmen their services had never been terminated and in january, 1993 they issued approach notices under section 42(4) of the act. the labour court upheld the legality of the approach letters. in appeal, the industrial court held that those letters were not barred by limitation. in .....

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Mar 24 2005 (HC)

Yadu Sambhaji More Vs. Shivaji Dayanu Patil and ors.

Court : Mumbai

Reported in : IV(2005)ACC324; 2005ACJ1282; 2005(4)BomCR698

..... was of the view that the explosion and the fire took place after about four hours, has no connection whatsoever with the accident which took place at 3 a.m. ..... the use of motor vehicle' contained in section 92-a of the motor vehicles act, 1939, when the petitioners in that matter filed an application for no fault liability under section 92-a. all those claim petitions were decided by the same tribunal and the applications were dismissed on the ground that the explosion could not be said to be an ..... accident arising out of the use of the petrol tanker and, therefore, provisions of section 92-a of the act were not attracted. the tribunal .....

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Jan 28 2005 (TRI)

The Morarjee Goculdas Spg. and Vs. Dy. Commissioner of Income Tax,

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... concern dealing with such cylinders was required to be registered under the indian explosives act, but the assessee company did not meet the requirement of indian explosives act. shri mahesh gupta, in fact, expressed his ignorance about the provisions of explosives act. the statement of shri ajay piramal, the chairman of the assessee company ..... these reasons, the learned assessing officer could not hold the claim of depreciation as falling under "undisclosed income" within the meaning of section 158b(b) of the act. for the purpose of assessing income disclosed by the assessee from some lease transactions, the learned assessing officer treated the transactions as properly ..... , and blank cheques only to accommodate the request made by the other parties who promised payment to them. during the course of proceedings under section 158bc, the learned assessing officer confronted the assessee company with the findings of the investigation wing at coimbatore. in his detailed reply, the assessee .....

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Nov 30 2004 (TRI)

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)98TTJ(Mum.)201

..... concern dealing with such cylinders was required to be registered under the indian explosives act, but the assessee-company did not meet the requirement of indian explosives act. shri mahesh gupta, in fact, expressed his ignorance about the provisions of explosives act. the statement of shri ajay piramal, the chairman of the assessee-company ..... issues raised therein are based on transactions which, by no stretch of imagination can be said to be undisclosed transactions falling under section 158b of the it act, since the transactions in question were disclosed in returns which were the subject-matter of regular assessment. the same ought to have ..... hyderabad, on 12th march, 1997 submitted that npl did not enter into lease transaction with the assessee-company. during the course of proceedings under section 158bc, the assessee was confronted with these findings.the assessee relied upon the elaborate documentation which included inspection certificates, invoices, board resolution of lessees, .....

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