Court : Income Tax Appellate Tribunal ITAT
Decided on : Oct-28-2005
Reported in : (2007)290ITR80(Bang.)
..... in the course of the assessment order, but much later. the debate in the said case revolved around the wording of section 28(1)(c) of the indian income-tax act, 1922, whereunder the requirement of law was that the satisfaction of the officer levying penalty was one which should have been arrived at in the course of the ..... offered to accept proposed disallowance of depreciation, the same is accepted. 4.2 as regards quantum of penalty levied. learned dr shri ajit korde submitted that as per amended explanation 4 to section 271(1)(c), which clarifies that penalty can be levied even in the cases of reduced losses also. hon'ble karnataka high court in the ..... upon the decision of hon'ble supreme court in the case of mussadilal ram bharose's case and k. r. sadayappan's case . he further submitted that after the amendment by insertion of explanation, the theory of deemed concealment has been brought in. where the addition is made and the explanation submitted by the assesses, is not satisfactory, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Decided on : Oct-28-2005
Reported in : (2006)103ITD399(Bang.)
..... while a number of high courts have held that there is only a partial merger confined to points adjudicated upon. to eliminate any further litigation, the finance act has amended section 263 by inserting an explanation to the effect that the commissioner will be competent to revise an order of assessment passed by an assessing officer on all ..... matters except those that have been considered and decided in appeal. this amendment also has been carried out for removal of doubts.reading of the circular makes it clear that the legislature has stayed away from the controversy of theory of ..... both in canada and in india, shall be allowed as a credit against the indian tax payable in respect of such income but in an amount not exceeding that proportion of indian tax which such income bears to the entire income chargeable to indian tax. the gross amount of billings on canadian customers during the year ended 31. .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Decided on : Oct-28-2005
Reported in : (2006)(1)JCR116
..... of justice. the administrative tribunals as established under article 323-a and the administrative tribunals act, 1985 are an alternative institutional mechanism or authority, designed to be not less effective than the high court, consistently with the amended constitutional scheme but at the same time not to negate judicial review jurisdiction of constitutional ..... before the supreme court. in fact while dealing with contradictory decisions, if any, of the supreme court itself, the supreme court in the case of indian petrochemicals corporation ltd. and anr. v. shramik sena, concluded that even when the decisions of the apex court are diametrically opposite, the high courts should ..... if there are conflicting decisions of the high courts including the one having territorial jurisdiction then following the ratio of the judgment in the case of indian petrochemicals corporation limited (supra), this tribunal would be free to take its own view to accept the ruling of either of the high courts rather .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Decided on : Oct-31-2005
Reported in : (2006)(3)SLJ196CAT
..... for that of the state. similarly, it is well open and within the competency of the state to change the rules relating to a service and alter or amend and vary by addition/substraction the qualifications, eligibility criteria and other conditions of service including avenues of promotion, from time to time, as the administrative exigencies may ..... in these organisations.4. in addition, in o.a. no. 1958/2005 applicants therein have sought striking down of the provisions of clauses 1 to 7 of the amended rule 37a of the ccs (pension) rules, 1972 and further seeking continuance of these applicants in the department of telecommunications (dot) as government employees. deemed deputation and ..... not have powers to restructure bsnl or to transfer a government department to a corporate body. he pointed out that vide section 4 of the indian telegraph act, 1885 it is the exclusive privilege of the central government to establish, maintain and work telegraphs but it has no power under the provisions of this .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Nov-03-2005
Reported in : (2006)98ITD200(Chd.)
..... major economic evil. the government have, in recent past, taken several legislative and administrative measures to unearth black money. the it (second amendment) act, 1981 (hereinafter referred to as the amending act) represents another step in the same direction. 2.2 it came to government's notice that a substantial amount of black money was deposited ..... by tax evaders with banks, companies, co-operative societies and partnership firms either in their own names or in benami names. the it (second amendment) act, 1981, seeks to counter attempts to circulate black money in this manner." it is evident from the explanatory circulars issued by the cbdt that provisions of ..... be excluded.16. it hardly needs to be emphasized that the controversy before us is in regard to interpretation of the provisions of section 275. the indian it act, 1922, did not prescribe any period for completion of penalty order. so when there was an inordinate delay in imposition of penalty, some courts held that .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-05-2005
Reported in : 2006CriLJ859; (2006)1GLR393
..... a contradiction of the jurisdiction exercised in issuing writs in the nature of habeas corpus. indeed, in king-emperor v. vimla bai despande and anr., 72 indian appeals 144, while granting special leave to appeal in respect of a detention, the judicial committee of the privy council did not stay the operation of the ..... court cannot go behind the subjective satisfaction of the detaining authority, but such satisfaction does not confer a blanket power which may authorize the detaining authority to act in a ruthless or arbitrary fashion and the judicial decisions have undoubtedly carved out an area, though limited, within which the subjective satisfaction of the detaining authority ..... h.n. devani, j.1. mr. k.d. gandhi, the learned advocate for the petitioner seeks permission to amend the cause title of the petition. permission is granted. amendment to be carried out immediately.2. by this writ petition under article 226 of the constitution of india the petitioner/detenu-mukesh himatlal sheth, .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-07-2005
Reported in : 2005(6)ALD582; 2005(6)ALT364
..... the supreme court in tata cellular v. union of india : air1996sc11 (for short, tata cellular).66. in indian context, judicial review operates in different areas. we have (i) judicial review of constituent power of the parliament to amend the constitution; (ii) judicial review of state and union legislation; (iii) judicial review of delegated legislation; (iv ..... a whole in andhra pradesh.12. the a.p. state commission for backward classes is a statutory body constituted under the a.p. backward classes commission act, 1993 (act 20 of 1993). the commission was constituted in accordance with the directions of the supreme court in indra sawhney v. union of india (129 supra), wherein ..... after careful examination of the issue, decided to seek the opinion of the commission under section 9(1) of the a.p. commission for backward classes act, 1993 (act 20 of 1993), whether to include muslim community within the purview of backward classes of citizens under articles 15(4) and 16(4) of the constitution. .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-07-2005
Reported in : 2006(3)ALD546; 2006(1)ALT354
..... limitations known to constitutional law on such legislative action are that the legislature must have the necessary competence - in the context of a federal constitution like the indian constitution - the field of legislation is assigned by the constitution to the legislature and such retrospective legislation does not offend any of the provisions of the ..... . department) wherein inter alia in para 5 it is stated:government therefore decide to implement the act 9/2000 with prospective date i.e., from 25-4-2000 instead of 10-1-1980 and necessary amendment to the act 9/2000 will be issued separately at the appropriate time.having regard to the fact that the ..... specified and with due consideration of the requirements of each locality and of each institution and the funds available.these rules do not apply to anglo-indian schools or to elementary schools including adult literacy schools and pre-basic schools or sections which are aided under separate rules.with reference to each category .....
Tag this Judgment!Court : Kerala
Decided on : Nov-07-2005
Reported in : AIR2006Ker69; [2006(2)JCR244]; 2005(4)KLT745
..... in course on behalf of his employer.'the petitioners relied on the decisions of this court reported in sampathkumar v. bar council of india (1984(2) klt 882), indian council of legal aid & advise v. bar council of india (1995(1) klt 311) and fr. agnelo grades v. regional provident fund commissioner : (2005)iillj132bom ..... are extended to other departments or affairs, other vocations also receive the name, which implies professed attainments in special knowledge as distinguished from mere skill.the act of professing a public declaration, respecting something. profession of faith in a religion.'it is true, going by the dictionary meaning of profession, religion/divinity ..... ...(e) he fulfil is such other conditions as way be specified in the rules made by the state bar council under this chapter.'section 24a of the act provides, the grounds for disqualification for enrolment. it is common case that the petitioners do not suffer from any disqualification under section 24a, the rules framed .....
Tag this Judgment!Court : Kerala
Decided on : Nov-07-2005
Reported in : I(2006)DMC586; 2006(1)KLT90
..... its enactment in 1961. it is not any more necessary or essential that the demand must be made at or before or immediately after the marriage. the act has been amended to stipulate that the payment and demand of dowry can be at any time after the marriage. similarly, it is not any more necessary that such payment ..... it may extend to imprisonment for life.19. it will be apposite to refer to another amendment that has been brought in by the very same amendment by which section 304b found its way to the indian penal code viz. section 113b of the evidence act. again, for the sake of convenience, i shall extract section 113b:section 113b. presumption as ..... that the said poisonous substance was administered by the appellant to his wife. she was misled, with contumacious intent, to consume the poison, it was alleged. later after amendment of the charge, it was further and alternatively alleged that the appellant had, at any rate, committed the offence punishable under section 304b i.p.c. he had .....
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