Court : Gujarat
..... with prospective effect. on the aforesaid grounds and submissions, the respective petitioners have challenged the impugned notices / summonses issued under section 201 of the act. 8.that the amendment of section 201 of the act by finance act, 2014 was expressly made prospective w.e.f. 01/10/2014 and therefore the impugned notices/summons for fy 2007-2008 and ..... financial year in which the statement is filed for the said years. 3.1 the respective petitioners have also prayed to declare that section 201 of the act as amended by finance act, 2014 (act no.2 of 2014) is prospective and does not apply to the proceedings where period of passing the order has expired before 1/10 ..... provisions applicable retrospectively, it has been so provided. 12.15 at this stage, it is required to be noted that while making amendment in section 201(3) of the act by finance act no.2 of 2014, does not so specifically provide that the said amendment shall be made applicable retrospectively. 12.16 on the other-hand, .....
Tag this Judgment!Court : Gujarat
..... , in this case we are concerned with the assessment year 1996-97. therefore, in this case, we are not concerned with clause (xiii) inserted by finance (no. 2) act, 1998 in section 47 under which it is provided that where a firm is succeeded by a company in the business carried on by it as a result of sale or ..... under the circumstances, in the absence of any factual foundation having been laid in that regard, the question of invoking sub-section (2) to section 45 of the act would not arise. sub-section (4) of section 45 of the act provides that the profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on ..... we hold that on the facts and circumstances of this case, which concerns assessment year 1970-1971, it was not possible to compute capital gains and, therefore, the said amount of rs 10.20 crore was not taxable under section 45 of the 1961 act. accordingly, the impugned judgment is set aside." 15.4 it was accordingly submitted that without .....
Tag this Judgment!Court : Gujarat
..... irrespective of the personal law of the parties. as observed by the supreme court in nanak chand v. chandra kishore [air 1970 sc 446] there is no inconsistency between the maintenance act and section 488, criminal procedure code. while dealing with this aspect of the matter under the old code of criminal procedure, the supreme court observed ..... dispute, the biological parents of jahnvi decided to dissolve the marriage, and therefore, they filed a hindu marriage petition no.32 of 2003 under section 13 of the hindu marriage act in the court of the learned 2nd joint civil judge (sd), bhavnagar, for dissolution of marriage with consent. (3) the marriage was ..... of prakashkumar, preferred an application being the miscellaneous criminal application no.75 of 2008 in the court of the district judge, bhavnagar under section 7 of the guardian and wards act for the custody of jahnvi. the learned additional district judge, bhavnagar was pleased to allow the said application and handed over the custody .....
Tag this Judgment!Court : Gujarat
..... year and the same thereby causes inconvenience to the practitioners of the subject. the court further observed that there is sufficient time available to the government, after the finance act of the financial year, to finalise the forms and if no change is intended therein, to notify the same immediately. the court found no justification for delay beyond ..... guidelines, principles or procedures to be followed in the work relating to assessment. such instructions may be by way of relaxation of any of the provisions of the sections specified there or otherwise. the board thus has power, inter alia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by ..... misconceived. 9.2 the learned counsel placed reliance upon a decision of the supreme court in the case of l. hirday narain v. income tax officer, bareilly, (1970) 78 itr 26, for the proposition that the words it shall be lawful conferred a faculty or power, and they did not of themselves do more than confer a .....
Tag this Judgment!Court : Gujarat
..... for interference by this court. it was pointed out that the guidelines permit the respondents to grant instalments to the assessee on an application under section 220(6) of the act and that the authorities having considered the stay petition and having granted instalments to the petitioner and not having taken any coercive step for recovery thereof ..... services to the general public and, therefore, is not carrying on any charitable activity and is squarely covered by the first and second provisos to section 2(15) of the act. thus, the assessing officer has held the activities of the assessee which are carried out within the statutory framework to be trade, commerce and business ..... 362 itr 539/223 taxman 43/44 taxmann.com 141, wherein the court has held that what emerges from the statutory provisions, as explained in the speech of finance minister and the cbdt circular, is that the activity of a trust would be excluded from the term 'charitable purpose' if it is engaged in any activity in .....
Tag this Judgment!Court : Gujarat
..... of service. 14.4 union of india v. kishor lakha, reported in 2004 (1) glh 101 : (a) industrial disputes act, 1947. sections 33(c)(2). payment of bonus act, 1965. section 8. employee whose termination of service is set aside being illegal and who is ordered to be reinstated with full back wages, is ..... implies continuity of service unless labour court has expressly refused relief of continuity of service. (b) constitution of india, 1950. article 227. industrial disputes act, 1947. sections 2(b) and 10. workman. labour court awarded reinstatement without back wages. held, labour court awarded reinstatement and not reemployment. reinstatement includes and implies ..... on the post of gallery attendant of bhuj museum since the petitioner was not fulfilling the requisite conditions as prescribed in the government resolution issued by the finance department dated 1st may, 2007. one of the conditions, which according to the respondents, the petitioner is not fulfilling, is that on 10th february .....
Tag this Judgment!Court : Gujarat
..... has observed as under: "26. in view of the aforesaid discussion, we have reached the following conclusion:- (i) in view of the third proviso to section 254(2a) of the act substituted by finance act, 2008 with effect from 1st october, 2008, tribunal cannot extend stay beyond the period of 365 days from the date of first order of stay. (ii ..... load of work but still litigant cannot be made to suffer for those reasons but keeping in view the mandate of law by introducing sec.35c (2a) by finance act, 2002 and a third proviso added by finance act, 2013 in particular, it will be for the tribunal to see that the matters must be decided within the period stipulated under ..... view that the law as enunciated in kumar cotton mills pvt. ltd. (supra) should also apply to the construction of the third proviso as introduced in section 254(2a) by the finance act, 2007. the power to grant stay or interim relief being inherent or incidental is not defeated by the provisos to the subsection. the third proviso has .....
Tag this Judgment!Court : Gujarat
..... and pay the salaries of its employees. 10. camul indisputably is a co- operative society registered under the provisions of the assam cooperative societies act, 1949. section 85 of the said act provides that every registered society shall be deemed to be a body corporate by the name under which it is registered, with perpetual succession and ..... by the majority decision of the mandal except one property of junagadh pharmacy would not be sufficient to find that there is deep and pervasive control over the finance in regular course by the state government. further, even on the aspects of deep and pervasive managerial control, independent powers are given to the mandal or the ..... book, a document has been annexed, which shows that there are six projects going on at present and out of these projects, first five projects are 100% financed by the central social welfare board to the gujarat state social welfare board. though, there was an order of learned single judge holding that the gujarat state .....
Tag this Judgment!Court : Gujarat
..... has vehemently submitted that the impugned reassessment proceedings are absolutely just and proper and in accordance with the provisions of the act, more particularly section 147 read with section 148 of the income tax act. 4.4 mr. m.r. bhatt, learned counsel appearing on behalf of the revenue has further submitted that in ..... and initiation of the reassessment proceedings are absolutely just and proper and in accordance with the provisions of law, more particularly section 147 read with section 148 of the income tax act. submitting accordingly it is requested to dismiss the present special civil application. 5. heard the learned advocates appearing on behalf ..... financing ltd. (supra), has observed and held in paragraph nos.16, 17 and 27 as under : '16. the assessing officer is authorized to make reassessment in the event of his having reasonable belief that any income chargeable to tax has escaped assessment for any assessment year. as per the 1st proviso to section 147 of the act .....
Tag this Judgment!Court : Gujarat
..... non-exploitative procedure for admission has been frustrated. under the circumstances, when the respective petitioners got the admission in the respondent no.3 self-financed institution in management quota/seats dehors the statutory provisions, the petitioners are not entitled to any relief as prayed for in the present petition. granting ..... course (hereinafter referred as anm course ?) recognized by the indian nursing council and gujarat nursing council. b. the respondent no.3 is self-financed institute running course of anm. the state government has framed the rules for admission to general nursing and anm courses, for the admission to the ..... exercise of powers conferred by sub-section (1) of section 20 read with section 4 of the gujarat professional medical educational colleges or institutions (regulation of admission and fixation of fees) act, 2007 (hereinafter referred to as act ?). that the statement of objects and reasons of enacting the act is for ensuring fair, transparent and .....
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