Format - Year 1982 - Judgments

Jun 10 1982 (HC)

Ratanlal Mohta and Sons Vs. Income-tax Officer, c Ward and ors.

Court: Kolkata

Decided on: Jun-10-1982

Reported in: [1984]148ITR246(Cal)

..... purpose mr roychowdhury also claimed that there could have been no material for a reasonable formation of belief and no such material being available and present in this proceeding the determinations ..... genuine and there should also be enough and sufficient materials for the necessary and reasonable formation of the belief it was claimed by mr roychowdhury that by the subsequent disclosure made .....

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Feb 17 1982 (HC)

Commissioner of Income-tax, Poona Vs. Y.S. Desale

Court: Mumbai

Decided on: Feb-17-1982

Reported in: (1982)28CTR(Bom)237; [1982]137ITR117(Bom); [1982]10TAXMAN115(Bom)

..... claiming any interest therein for enabling them to proceed with the formation of the society the tribunal found that instead of each ..... entrusted with the task of taking the necessary steps for the formation and registration of the proposed co operative society if they ..... any interest therein for enabling them to proceed ahead with the formation of the society and they were thus in possession of .....

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Oct 25 1982 (SC)

State of Maharashtra Vs. Narayan Shamrao Puranik and ors.

Court: Supreme Court of India

Decided on: Oct-25-1982

Reported in: AIR1983SC46; (1983)85BOMLR21; 1982(2)SCALE948; (1982)3SCC519; [1983]1SCR655; 1982(14)LC905(SC)

..... india continued to change owing to the growing pressure of political considerations and circumstances the formation of the linguistic state of bombay constituted under section 8 of the act became the ..... nagpur and rajkot to deal with matters arising from vidarbha and saurashtra regions respectively the formation of the separate state of gujarat in 1960 under section 3 of the bombay reorganization .....

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Mar 16 1982 (HC)

K.C.P. Ltd. Vs. Income-tax Officer, Central Circle, Vijayawada-3

Court: Andhra Pradesh

Decided on: Mar-16-1982

Reported in: [1984]146ITR284(AP)

..... that there must be a reasonable nexus between the material and the formation of the requisite belief it was held that both the conditions ..... law board 1967 1scr898 where it has been held that while the formation of the opinion is subjective the existence of facts upon which ..... while a non existent fact cannot be made a ground for formation of the opinion the court would not at his stage investigate .....

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Jan 18 1982 (HC)

Nil Kamal Bejbaruah Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Jan-18-1982

Reported in: AIR1982Cal180,86CWN502

..... was made under colourable exercise of power as there was no formation of opinion and there was no application of mind the said ..... circumstance are completely absent it has also been submitted that the formation of opinion though subjective can be challenged on the ground of ..... contention raised on behalf of the petitioner that there is no formation of opinion as required under section 3 1 of the said .....

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Jan 27 1982 (HC)

Jadabpore Tea Co. Ltd. Vs. Bengal Dooars National Tea Co. Ltd.

Court: Kolkata

Decided on: Jan-27-1982

Reported in: [1984]55CompCas160(Cal)

..... of shares in that company made for the first time alter its formation whichever is earlier it is proposed to increase the subscribed capital ..... where at any time after the expiry of two years from the formation of the company or at any time after the expiry of ..... of shares in that company made for the first time after its formation whichever was earlier it was proposed to increase the subscribed share .....

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May 24 1982 (HC)

Commissioner of Income-tax Vs. Bhagwan Ltd.

Court: Kolkata

Decided on: May-24-1982

Reported in: (1983)32CTR(Cal)35,[1983]144ITR699(Cal)

..... materials existing before reopening which have a rational nexus to the formation of the belief by the ito there has been either non ..... made whether there were materials which had a rational nexus to the formation of the belief required under section 147 a is primarily and ..... there were no materials which had any rational nexus to the formation of a belief that there had been escapement of income or .....

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Dec 10 1982 (SC)

National Textile Workers' Union and Ors. Vs. P.R. Ramakrishnan and Ors ...

Court: Supreme Court of India

Decided on: Dec-10-1982

Reported in: AIR1983SC75; [1983]53CompCas184(SC); (1983)1CompLJ1(SC); (1983)ILLJ45SC; (1983)IIMLJ1(SC); 1982(2)SCALE1144; (1983)1SCC228; [1983]1SCR922

..... conduct of such promotees or directors in connection with the promotion or formation or the conduct of the business of the company section 517 ..... of the provisions of the act that from the stage of the formation of the company till the very last stage of its dissolution ..... his capacity as an employee of the company in the matter of formation of the company its functioning and its ultimate winding up 79 .....

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Sep 30 1982 (HC)

ElgIn Properties and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Sep-30-1982

Reported in: AIR1983Cal61

..... the state government we have not been able to find any formation of opinion by the state government or by any of the ..... availability of alternative accommodation was wholly irrelevant in the matter of formation of opinion as to public purpose even if such a question ..... said premises there were no materials before the state government for formation of any opinion as to the existence of any public purpose .....

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Jul 13 1982 (HC)

Dr. Nilkamal Bez Boruah and anr. Vs. the State of West Bengal and ors.

Court: Kolkata

Decided on: Jul-13-1982

Reported in: AIR1982Cal509,86CWN1046

..... the appellants before the impugned order was passed and 4 absence of formation of opinion by the collector as required under section 3 1 ..... the next contention of the appellants is that as there was no formation of opinion by the collector the impugned order is illegal and ..... void section 3 1 inter alia provides for the formation of opinion by the state government as to the necessity for .....

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