Court : Chennai
Decided on : Sep-07-2009
Reported in : [2010]320ITR472(Mad)
..... conferred upon the commissioner under section 273-a of the act] will indicate that it is a power coupled with a duty to do justice and the commissioner is under ..... the scope of section 271(4-a) of the income tax act relating to the waiver of penalty, wherein the honourable supreme court in paragraph 6 held as hereunder;a reading of the provisions of section 271(4-a) [after deletion of the said provisions by taxation laws (amendment) act, 1975 with effect from 1/10/1975 such power is now ..... tax department on 05.03.1997 in the business premises of the petitioner. consequent upon search and seizure operation a notice under section 158bc of the income tax act (in short, act) was issued on 31.03.1997, requiring the petitioner to prepare a true and correct return of his total income including the undisclosed income in respect of .....
Tag this Judgment!Court : Chennai
Decided on : Sep-08-2009
Reported in : (2009)IVLLJ685Mad
..... interpretation of this item would be clearly to defeat the purpose in introducing this schedule, which has been introduced with effect from 21st august, 1984 by the amendment act 46/1982. looked at from this point of view, it is the right of workmen to decide which union should be their representative and once they take ..... government as prescribed under the code of discipline for determining the representative status, as the said procedure is only recommendatory. this code is evolved and ratified by the indian labour conference in its 16th conference held in may, 2008, which came into force from 1st june, 1958. the conference consists of all central employers' and ..... writ or direction. on analyzing the provisions of article 19(1)(c), it recognizes the right to form association and also the mandate of industrial disputes act that there should be recognized union and when there is a inclination of the state government to accept a particular procedure, which is otherwise also accepted in .....
Tag this Judgment!Court : Chennai
Decided on : Sep-11-2009
Reported in : (2009)226CTR(Mad)625
..... follows:10. we shall first deal with the plea regarding alternative remedy as raised by the appellant-state. except for a period when article 226 was amended by the constitution (42nd amendment) act, 1976, the power relating to alternative remedy has been considered to be a rule of self imposed limitation. it is essentially a rule of policy, ..... of mr. patti b. jaganathan, learned counsel appearing for the respondent that when the assessment was made as per the value determined under section 47a of the indian stamp act, the petitioner has not raised any objection and therefore, there is no bar on the part of the department from passing the impugned assessment order. 4.2 ..... gains tax. however, the registering authority adopted the guideline value of the property which comes to rs. 3,92,68,800/- and levied stamp duty and the indian oil corporation which is the purchaser has also paid stamp duty on the said amount. 2.2. according to the petitioner, in these circumstances, the assessing authority .....
Tag this Judgment!Court : Chennai
Decided on : Sep-11-2009
Reported in : [2009]185TAXMAN145(Mad)
..... in a miscellaneous application directed towards rectifying mistake apparent from the record. if the order under section 254(2) had taken the shape of modifying by way of amendment or rectification, the original order to some extent, then both of those jointly might have been appealable under section 260a; but an order of recall is clearly not ..... registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the indian income- tax service, group a and has held the post of [additional] commissioner of income-tax or any equivalent or higher post for at least three years ..... calcutta high court judgment, wherein in respect of residential units of less than 1500 sq. ft. size deduction under section 80i-b(10) of the income-tax act was granted, which is binding on the first respondent appellate tribunal and it was not intended that the first respondent should consider that aspect in the miscellaneous petition .....
Tag this Judgment!Court : Chennai
Decided on : Sep-29-2009
Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)
..... rao). that was a case where the challenge was to the vires of sub-section (2-a) and (3-a) of section 69 of the partnership act, 1932 introduced by the maharashtra amendment act, 29 of 1984. while countenancing the challenge made to the sub-section (2-a) of section 69, the hon'ble supreme court held as under in ..... chandra gupta v. kajaria traders (india) ltd.)26. in our opinion the restrictions placed by sub-section (2-a) of section 69 introduced by the maharashtra amendment act, for the reasons given above, are arbitrary and of excessive nature and go beyond what is in the public interest. hence the restrictions cannot be regarded as reasonable ..... paragraph 25 and 26:25. the effect of the 1984 amendment is that a partnership firm is allowed to come into existence and function without registration but it .....
Tag this Judgment!Court : Chennai
Decided on : Sep-30-2009
Reported in : (2009)8MLJ161
..... , the learned subordinate judge had no authority nor the jurisdiction to decide that question. he knew that the jurisdiction was taken away from him in view of the amendment act. when the plaint was re-presented, all he had to do was direct the respondents to return it to the appropriate court. the order without jurisdiction is totally ..... and the parties have extended the time as per ex.a3 varthamanam agreement there is no abandonment of any right at all and section 52 of the indian contract act, refers to the order of preference in case of reciprocal promise and in short the trial court has taken into account all the relevant facts and circumstances ..... disentitle him to get a decree for specific performance as per decision debendra nath mandal v. sakhilal kar : air 1950 calcutta 526.98. section 54 of the indian contract act 1872, refers to a contract of reciprocal promises, such that one cannot be performed or its performance cannot be claimed different the other has been performed. indeed, .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-2009
Reported in : (2009)8MLJ1072
..... clinical performance is judged..52. mr. salve, learned counsel appearing for the medical council of india has, therefore, rightly submitted that under the indian medical council act of 1956 the indian medical council is empowered to prescribe, inter alia, standards of postgraduate medical education. in the exercise of its powers under section 20 read ..... the requisite number of lectures, tutorial and moot courts in a college recognized by a university have been prescribed. thereafter the said rules have been amended adding a further clause that the law degree should be obtained without undergoing any other course of instruction simultaneously during the period of three years of ..... order of the government, dated 4.2.91 made in g.o.ms. no. 45, law department.5. by the said impugned order, the government introduced amendments to adhoc rules for the post of assistant secretary, state official language (legislative) commission. in respect of earlier rule 4, the following rule 4 was substituted:4 .....
Tag this Judgment!Court : Chennai
Decided on : Oct-12-2009
Reported in : (2009)8MLJ1585
..... first respondent and to restrain the second respondent bank from effecting any payment contrary to the terms and conditions of the letter of credit dated 14.7.2008 and as amended on 4.8.2008. hence the application.3. the appellant herein filed a counter affidavit with the following averments:(a) the appellant made supply of goods on various dates ..... of credit in terms thereof, but not otherwise. in the case on hand, the appellant beneficiary is not entitled to realise the letter of credit since he has not acted in terms thereof by performing the condition as found in the letter of credit itself namely clause 7(2), and hence the dispute relating to the delivery of materials ..... their recourse open against each other. but, in the case on hand, the appellant beneficiary is not entitled to realise the letter of credit since the appellant has not acted in terms of the letter of credit. the irrevocable letter of credit relied on by the appellant is filed as d5 dated 14.7.2008. inter alia clause 7 .....
Tag this Judgment!Court : Chennai
Decided on : Oct-23-2009
Reported in : (2009)8MLJ1615
..... be adopted and the hon'ble supreme court laid down six principles:3. the legislature has conferred the power to condone delay by enacting section 5 of the indian limitation act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on 'merits'. the expression 'sufficient cause' employed by the ..... 15.02.1970. since the provisions of the tamil nadu land reforms (fixation of ceiling on land) act 58 of 1961 as amended by act 17 of 1970, hereinafter referred to as the act, was attracted, proceedings were initiated under the act. the holding of the land owner included the minor son's property to an extent of 18.33 ..... passed under sub-section (1), unless such person has been given an opportunity of making his representations.amendments - section 83 substituted by act 3 of 1984. in sub-section (1), the words 'the authorized officer, the land board' substituted by act 57 of 1986.thus it could be seen from the language of the provisions that the powers of .....
Tag this Judgment!Court : Chennai
Decided on : Nov-10-2009
Reported in : (2010)229CTR(Mad)57
..... .7. one of the earliest decisions that arose on the question of reopening of assessment due to income escaping assessment, under section 34 of the indian it act, 1922 as amended in 1948, was the one in calcutta discount co. ltd. v. ito : air 1961 sc 372. the provisions of section 34 were similar ..... indian it act, 1922 (11 of 1922); or(d) where excessive loss or depreciation allowance has been computed.explanation 2.--production before the ao of account books or other evidence from which material evidence could with due diligence have been discovered by the ao will not necessarily amount to disclosure within the meaning of this section.22. after the aforesaid amendment under act ..... 4 of 1988, yet another amendment was made by direct tax laws (amendment) act, 1989 and the words 'for reasons to be recorded by him in writing, is of the opinion', appearing .....
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