Court : Mumbai
Reported in : AIR1984Bom366; 1984MhLJ534
..... an amentity. sub-section (2) of section 28 prescribed that in addition the authority or board may undertake any duties of the planning act. chapter iv deal with budget, finance, account and audit, while chap viii provides for levy of repairs and reconstruction cess on the building and it is to be collected ..... economically weaker section low income economically weaker, section low income group and middle income group . for the purpose of dated august 3, 1978 and feb. 10 1979 in the local newspaper inviting application for housing accommodation from general public. after having assessed the requirements respondent, 2,by letter date ..... under the sale ded dated jan. 18 1966 leaving behind petition 1 - his widow,, and petitioner 2 to 5 - his children /. on august 1, 1978 respondent 2- maharashtra housing & area development authority - sent a letter to municipal counsil, lonavala eliciting information regarding need of local populace for housing accommodation for .....
Tag this Judgment!Court : Mumbai
Reported in : [1985]152ITR114(Bom); [1984]16TAXMAN127(Bom)
..... transfer with the object of facilitating the reduction or evasion of the liability to pay tax.6. shri dastur first submitted that the provisions of chapter xx-a of the act have no application to the facts of the case because the deed of transfer was lodged for registration on september 25, 1972, that is, ..... for registration on september 25, 1972, and ultimately the document was registered only on october 12, 1976.2. by the taxation laws (amendment) act, 1972, the i.t. act, 1961, was amended and chapter xx-a was introduced consisting of 19 sections, namely, ss. 269a to 269s, with effect from november 15, 1972. respondent no. 2, ..... act. the submission is that the property was transferred by a document which was lodged for registration prior to the introduction of the chapter and, therefore, the competent authority had no jurisdiction to exercise its powers. the submission cannot be entertained, because by my judgment dated october 12, 1981, delivered in miscellaneous petition no. 952 of 1978 .....
Tag this Judgment!Court : Mumbai
Reported in : [1986]17ITD804(Mum)
..... assessment order. however, considering that the assessment year under appeal before us is the assessment year 1978-79, which will be governed by section 217 as it existed prior to its amendment by the finance, act 1978, with effect from 1-6-1978 the assessee is liable to interest under section 217 only if the assessee was under an obligation ..... estimate of advance tax as required by sub-section (3) of section 212 of the act. he, therefore, submitted that under section 217 as it existed for this assessment year 1978-79, prior to its amendment by the finance act, 1978 with effect from 1-6-1978, there was no question of any charge of interest under section 217 and, hence, ..... t-range, bombay.2. the assessee is an individual and the appeal relates to the assessment year 1978-79. the assessment for this year was completed by the ito under section 143(3) of the income-tax act, 1961 (the act), and in the notice of demand accompanying the assessment order, the assessee was intimated that the assessee .....
Tag this Judgment!Court : Mumbai
Reported in : 1984(2)BomCR92
..... building prepared by the same architect were annexed. the plans of 1976 and 1978 are substantially the same except that in the plan of 1976 the tenements in the front portion of floors 1 to 5 of ram building are shown as residential, while ..... the back portion of the ram building on 1st to fifth floors. a plan in respect of this building was submitted by the architect of the respondents on 1-11-1978. a copy of the plan has been produced in court. in the original scheme which was submitted to the government in 1976 also plans relating to the said proposed ..... at the disposal of the board for being expended for the purposes provided in 'chapter viii of that act. section 92 forms a part of chapter viii. thus reconstruction of buildings for the purposes of the said act is funded from the repair fund set up under section 86 of the act.10. thus, the repair fund which is set up from out of the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1984)8ITD157(Mum.)
..... 80k and 80t. it was also pointed out by shri mehta that section 80ab of the act introduced by the finance (no. 2) act, 1980, with effect from 1-4-1981, laid down that any deduction required to be made under chapter via of the act, except under section 80m, shall be worked out with reference to the amount of the ..... to deduction under section 80m which is computed in accordance with the provisions of the act and not with reference to the gross amount of the dividends, section 80ab dealing with the other deductions under chapter via, inserted also by the finance (no. 2) act, 1980, is not retrospective but comes into effect from 1-4-1981. the assessment ..... year under appeal before us is 1977-78 and, therefore, the provisions of section 80ab, introduced by the finance (no. 2) act, 1980, with effect from 1-4-1981 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1985Bom14
..... thereunder are purely of administrative character. while dealing with somewhat similar question, the division bench observed :-'chapter iv of the act has the caption: ' control of transport vehicles'; in other words, the entire chapter deals with the matters pertaining to control of transport vehicles a subject ordinarily falling within the administrative ..... t.a. and therefore it illegal. he has also paced reliance upon the decision of supreme court in union of india v. sankalchand : [1978]1scr423 and has contended that this consultation means full and effective consultation and not formal or unproductive consultations. however, it cannot be forgotten that expression ..... like interest on internal funds, additional depreciation, excessive provision of contingency and payment to bombay municipal corporation under ss. 460kk and 460ll of the act. according to the learned counsel these provision viz. ss. 460kk and 460ll are ultra vires being violative of art. 14 of the constitution. according .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1984)(15)ELT275Tri(Mum.)bai
..... appreciate the contentions urged on either side, it is necessary to look into the scheme of the act as it stood immediately before the appointed day and after the appointed day.13. chapter xv of the customs act, 1962 was amended by the finance (no.2) act, 1980 (act no. 44 of 1980) and the amended provisions came into force on 11-10-1982. before the ..... appointed day, caption of chapter xv was appeals and revision. after the appointed day, this caption has been changed .....
Tag this Judgment!Court : Mumbai
Reported in : [1986]17ITD931(Mum)
..... the firm bankimchandra & co., had already been assessed and included in the total income of the assessees father shri fbankimchandrain the assessment made on the assessees father on 7-10-1978, and, therefore, this share of profit cannot be included in the total income of the assessee-minor. the aac further found that the assessees grandmother had made a gift ..... assessee does not want to retract or go back upon what was shown in the return and offered for assessment.9. shri mulla submitted that under section 64 of the act, the income of a minor child from the admission to the benefits of partnership in a firm was includible in the total income of the father or the mother ..... the aac is reversed while the order of the ito is restored.13. clause (iii) of sub-section (1) of section 64 as substituted by the taxation laws (amendment) act, 1975, with effect from 1-4-1976, clearly lays down that in computing the total income of any individual, the income of a minor child of such individual from the .....
Tag this Judgment!Court : Mumbai
Reported in : (1984)39CTR(Bom)251; [1985]153ITR824(Bom); [1984]17TAXMAN135(Bom)
..... . the ito took the view that the said amount was a trading receipt and, therefore, liable to tax. the petitioner thereupon by letter dated october 12, 1978, requested the finance minister, government of india, to give appropriate directions to the ito, but respondent no. 1 informed the petitioner by letter dated december 15 ..... directed to consider the application for approval of the agreement to supply know-how to enables the petitioner to claim relief under s. 80-o. of the i.t. act.5. on behalf of the respondents, return dated august 12, 1981, sworm by jaspalsingh, ito, is filed to resist the reliefs sought by the petitioner. shri joshi, ..... , 1978 that the board is unable to intervene in the matter. the petitioner thereupon entered into lengthy correspondence with respondent no. 1 requesting for approval under s. 80-o of the i.t. act to .....
Tag this Judgment!Court : Mumbai
Reported in : (1984)39CTR(Bom)247; [1985]154ITR504(Bom); [1984]17TAXMAN104(Bom)
..... 1) where a return has been furnished under section 139 and the assessee claims that the tax paid or deemed to have been paid under the provisions of chapter xvii-b, or chapter xvii-c, exceeds the tax payable on the basis of the return and the accounts and documents accompanying it, the income-tax officer, if he is of ..... of the petitioner restraining the government of uttar pradesh from realising the purchase tax. the respondent no. 1, the ito, passed an order dated november 20, 1978, under s. 141a of the act determining an income of rs. 3,32,20,054 by disallowing the the statutory liability for purchase tax of rs. 1,09,30,869. the respondent no ..... 30,869, being the liability for purchase tax payable to the uttar pradesh government under the uttar pradesh sales of motore spirit, diesel oil and alcohol taxation (amendment) act, 1976. the petitioner had filed a writ petition in the allahabad high court challenging the levy of purchase tax and the allahabad high court had granted an injunction in .....
Tag this Judgment!