Court : Gujarat
..... statement is filed. therefore there was no effect on the limitation for the petitioner for the fy 2007-2008 and 2008-2009. subsequently section 201(3) of the act was amended on 01/10/2014 by finance act, 2014 w.e.f. 01/10/2014 wherein section 201 (3) (i) was omitted. the distinction between cases where statement has been filed ..... thereto the respondent no. 2 by a letter am 29/12/2014 held that the proceedings for f.y. 2007-2008 and 2008-2009 were valid and were within time relying upon the amended section 201(3) of the finance act, 2014. 6.4 that the petitioner by reply dated 05/01/2015 reiterated its submissions in respect of ..... 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 2008-2009 where erroneously issued by respondent no. 2 since .....
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 ..... erstwhile firm. that allotment of shares had no correlation with the vesting of the properties in the limited company under part lx of the act. lastly, section 45(1) and section 45(4) are mutually exclusive. under section 45(4) in cases of transfer by way of distribution and where such transfer is as a result of dissolution, the department is .....
Tag this Judgment!Court : Gujarat
..... 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 as under: the learned ..... 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 dissolved ..... 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 ..... powers to pass general or special orders in respect of any class or class of cases by way of relaxation of any of the provisions of section, which also includes section 139 of the act. if the board is of the opinion that it is necessary in the public interest to so do it. for avoiding the genuine hardship ..... the 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 .....
Tag this Judgment!Court : Gujarat
..... under the provisions of the gujarat town planning and urban development act, 1976 and the rules framed thereunder. by an order dated 14.2.2007 passed by the commissioner of income tax-ii, surat the petitioner was granted registration under section 12a of the income tax act with effect from 1.4.2002. subsequently, for assessment years 2009 ..... 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 ..... 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 .....
Tag this Judgment!Court : Gujarat
..... of continuity 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 deemed to ..... 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, 2006, the petitioner had ..... have brought to the notice of the learned single judge that the appellant was not fulfilling one of the requisite conditions of the government resolution dated 7th may, 2007, namely, that the appellant had not completed ten years of continuous service on 10th february, 2006, but instead of that they did not object to the .....
Tag this Judgment!Court : Gujarat
..... 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 to ..... 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 ..... 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 .....
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
..... revenue. 4.1 an affidavit-in-reply is filed on behalf of the respondent justifying the reopening of the assessment for the a.y. 2007-2008, in exercise of powers under section 147 of the income tax act. 4.2 mr. m.r. bhatt, learned counsel appearing on behalf of the revenue has vehemently submitted that as such the present petition ..... or failure on the part of the assessee to disclose truly and fully all material facts. this court, after extensively discussing law on the issue in case of gujarat lease financing ltd. (supra), has held thus: "10. it can be clearly noted from the reasons recorded that there is no mention at all of the assessee having not ..... , learned advocate appearing on behalf of the petitioner - assessee has also heavily relied upon the decision of the division bench of this court in the case of gujarat lease financing ltd. v. dy. cit [2014] 360 itr 496/219 taxman 70/36 taxmann.com 359 in support of his submissions that the initiation of the impugned reassessment proceedings .....
Tag this Judgment!Court : Gujarat
..... in 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 ..... 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 .....
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