Court : Punjab and Haryana
Reported in : (1994)IILLJ378P& H; (1993)103PLR741
..... state to refer an industrial dispute for industrial adjudication to the labour court or the industrial tribunal, as the case may be. section 2a of the act, which was introduced by the amending act no. 35 of 1965, made an individual dispute relating to dismissal, removal or termination of service in any manner of a workman, an industrial ..... of times during the day. it is 2.15 p.m. the reference is hereby dismissed for want of prosecution on behalf of petitioner. hie appropriate government be informed.'thereafter on july 19, 1991, the petitioner-workman filed an application praying for setting aside the ex parte order dated february 19, 1991. that application was, however, ..... . this question, the tribunal has to determine even in the absence of the workman. our view receives support from an earlier division bench judgment to this court in technological institute of textiles, bhiwani v. labour court, rohtak 1989 ii clr 379. in the said case, a division bench of this court held that even if the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)203CTR(P& H)209
..... and hence made applicability of expln. 1 to section 271(1)(c).2. the assessees are members of group known as m/s baldev electricals, ludhiana. information was received by the intelligence wing that the members of the group are indulging in tax evasion by showing income from other sources as agricultural income. during ..... the assessee here claimed portion of income as having been derived from agriculture and, therefore, disclosed the same for rate purposes only. this was deliberate and conscious act and not an omission or any wrong statement which could be later 'discovered' to justify the filing of the revised return. after inquiries were carried by the ..... assessable income by including above income in the total taxable income in the so-called revised return. the ao thereafter issued notice under section 148 of the it act. in response to above notice, the assessees again accepted agricultural income as part of total income chargeable to tax. the validity of reassessment proceedings could not .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)160CTR(P& H)199; [2000]241ITR567(P& H); (2000)124PLR474
..... counsel for the parties and are of the view that the cit was right in rejecting the declaration filed by the petitioner. sec. 67(2) of the finance act, clearly stipulates that if the declarant fails to pay tax in respect of the voluntarily disclosed income before the expiry of three months from the date of filing of ..... the voluntarily disclosed income was to be paid by the declarant and the declaration was to be accompanied by proof of payment of such tax. sec. 67 of the finance act which is relevant for our purpose is reproduced hereunder for facility of reference : '67. interest payable by declarant. - (1) notwithstanding anything contained in s. 66, the declarant ..... petition filed under art. 226 of the constitution is to the order dt. 21st july, 1998, passed by the cit, rohtak, under s. 67(2) of the finance act, 1997, whereby the declaration filed by the petitioner under the voluntary disclosure of income scheme 1997, was rejected. 3. the petitioner is doing business in timber and is a .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)202CTR(P& H)444; [2006]286ITR548(P& H)
..... within the realm of re-appreciation of the evidence, which this court will not like to enter in exercise of its appellate jurisdiction conferred under section 260a of the act, where the jurisdiction vested in this court is only to examine a substantial question of law arising out of an order passed by the tribunal.9. the guiding ..... his creditors, the capacity of his creditors to advance money and the genuineness of the transactions in order to discharge the onus imposed on him under section 68 of the act.7. similar view has been expressed by a division bench of kerala high court in oceanic products exporting co. v. cit : [2000]241itr497(ker) , wherein also ..... have heard shri avneesh jhingan, advocate appearing for the appellant and with his assistance have gone through the orders passed by the authorities carefully.5. section 68 of the act, is the relevant provision, relying upon which, the addition has been made in the income of the assessee, the same reads as under:68. where any sum is .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2007)210CTR(P& H)215; [2008]303ITR279(P& H)
..... book profits should be arrived at after taking the lesser of the amounts of brought forwarded loss(es) or depreciation. it would be evident that the companies act differentiates the actual loss and the loss after depreciation. in view of this, the appellant's contention that the loss in its case should be taken into consideration ..... unabsorbed investment allowance, business losses to the extent not set off and deduction under section 80j to the extent not set off as computed under the income-tax act.7.3 it would be obvious from the above that while working out the book profit, brought forward losses or un-absorbed depreciation whichever is less would be ..... profit. the explanation to sub-section (1) of section 115j gives the definition of the 'book profit' by incorporating the requirement of section 205 of the companies act in the computation of the book profit. brought forward losses or unabsorbed depreciation whichever is less would be reduced in arriving at the book profit. sub section(2), .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H30
..... or holds a civil post under the union or a state, shall be dismissed or removed or reduced in rank except after an enquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges and where it is proposed, after such enquiry, to impose on ..... t. c, (1966) 3 scr 40 = air 1966 sc 1364.5. raj kumar v. municipal committee, jullundur. ilr (1974) 2 punj and har 230 (fb).6. indian institute of technology v. mangat singh, 1973 (2) serv lr 46 (delhi).7. sirsi municipality by its president, sirs! v. cecefia kom francis tellis, air 1973 sc 855.8. civil appeal no. ..... while passing the order of termination of services against each petitioner, but signed the order on dotted lines as directed by the chairman of the board. since thepunishing authority acted as a quasi-judicial authority while passing such orders, his discretion could not be fettered by the chairman and, therefore, the orders, not being the result of application .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H402
..... and minor punishments. rule 16.9 provides for maintenance of discipline rule 16.24 prescribes the procedure to be adopted in departmental enquiries. i quote here the amendment made in rule 16.24 on 28-5-1945:'before an order of dismissal or reduction in rank is passed, the officer to be punished shall be ..... 1944 hebecame an officiating assistant sub inspector underthe orders of the deputy inspector-general of police,ambala range.3. on 28-5-1945, the police rules were amended and instead of the deputy inspector-generalbeing the appointing, authority for assistant sub-inspectors and sub-inspectors the district superintendent of police was substituted and thus a ..... of the words, have reasonable grounds of belief without having ever confronted the licence holder with the information which is the source of, his belief.'and it was held that the controller was not acting judicially or quasi-judicially when he acts under the regulation. in province of bombay v. kusaldas s. advani 1950 scr 621: (air .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1996P& H84
..... mentioned in the notice. the petitioners submitted their application forms for the allotment of plots, whereby theystood registered with huda as applicants for allotment and they were informed about it. according to the petitioners, the allotment of plots was not made and after undue delay and without any justifiable reasons another notice was published ..... senior advocate, appearing on behalf of the petitioners is that huda being a 'state' within the meaning of article 12 of the constitution, cannot be allowed to act in an arbitrary manner and enhance the tentative price of the plots without any justifiable reasons. according to the learned counsel there was no justification for huda not ..... will ensure the rule of law and prevent the failure of justice. the question that arises for determination in the instant case is whether huda has actually acted arbitrarily. keeping in view the facts and circumstances of the present case the answer to this question has to be in the negative. it could not .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1992P& H55
..... in 6 papers). on april 25, 1988, the plaintiffs received letters from the director (e.e.a.) of the institution informing them that they had used unfair means while answering question papers in the following subjects:--(a) anil kumar in paper industrial electronics ..... (b) mohinder singh in paper water resources engineering and structural design. (c) hoshiar singh in paper foundary engineering, production technology and mechanical engineering design; (d) raghbir singh in papers construction and foundation engineering and structural design.the plaintiffs filed representations, ..... as a precedent.'learned counsel for the appellants also brought to my notice that the institution has amended the rules and the amended rules provide that a candidate against whom allegations of use of 'unfair means' are made has ..... suit is not maintainable u/ s. 9 of the c.p.c. and s. 34 of the specific relief act? opd 3. whether the suit is barred under the principles of waiver and estopple? opd 4. whether the suit .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2000CriLJ347
..... the allegations against them. 22. this is the entire evidence. 23. counsel for the appellants contended that there was an inordinately long delay in the lodging of the fir. the available time had been utilised to work out a story so as to falsely implicate the appellants. it was further contended that the motive is not clearly ..... acknowledged the receipt of this message and claims to have passed it on to the moharrir of the police station for further action. 30. despite the development of technology, our working is not totally efficient. in this situation, some time was bound to be spent in transmitting the message and in further action thereon. however, it ..... dhaliwal, learned dag, punjab. 24. the questions that arise for consideration are :- (i) is there such an inordinately long and unexplained delay in the lodging of the fir that it should prove fatal to the prosecution case (ii) did the appellants have no motive to cause the death of gurjant singh (iii) is the prosecution story totally .....
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