Court : Mumbai
Reported in : (2004)89TTJ(Mumbai)24
..... of a very fundamental fatal error in assuming that no documents were produced by the appellant inasmuch as such a wrong foundation has led to an erroneous order against the appellant. the learned commissioner (appeals) has chosen not to act on it.(f) above all, the appellant relies on the written submission set out at pp. 112, 113, 114 ..... -tale' set out at p. 467 of 203 itr. the facts were gross, worse and peculiar, unlike the appellant's case (p. 468 of 203 itr).(g) the decision in : [1993]203itr456(sc) (supra) has been effectively distinguished in :(i) dhaniral singh & co. v. cit : [1996]218itr312(patna) .(ii) ranchi handloom emporium v. cit & ors. : [1999]235itr604(patna ..... of fact, not valid ikcp ltd. v. ito : [1984]146itr284(ap) .(v) mere reproduction of the words of the section is not sufficient compliance (shambhunath sheo prasad (1993) 113 ctr (pat) 1661.vii in view of proposition vi, no reasons can be said to have been recorded, as mandated by section 148(2), and the assessment in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2002)83ITD511(Mum.)
..... necessary buildings and structures. clause 13 of the memorandum read as under : "the use-of the land will be restricted to the purpose of an industrial foundation and a permanent national exhibition scheme, which may include a permanent museum, international trade and industries fair, concert hall, industrial research institute and institute of industrial ..... the head "profits and gains of business or profession".33. the learned cit(a) passed the impugned order for asst. yr. 1989-90 on 13th sept., 1993. the assessee's appeal against the assessment order for asst. yr. 1990-91 was taken up subsequently on 23rd feb., 1994. in this relatively brief order, ..... not deprive the trust the recognition as charitable institution. the insistence by the assessee that taking on record of the application under section 12a of the act was conclusive of the assessee being a charitable institution was not correct. the general practice of the department was to issue a certificate granting recognition for .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)ALLMR155; 2002(2)BomCR10; 2002(3)MhLj634
..... to adjudicate, upon the claim, were denied. the arbitrators were by the terms of reference only authorized to adjudicate upon the disputes raised. there is no foundation for the view that a specific reference, submitting a question of law for the adjudication of the arbitrators, was made.'(16) undoubtedly, under an arbitration agreement ..... of appeal) as umpire. unnecessary it is to give here the details of the proceedings adopted by the parties in india and england between january 1992 and july 1993. suffice, however, to say that in the month of march 1994, the hearing of the arbitration before the two arbitrators (for short, tribunal' nominated by ..... cannot be awarded as the agreement is binding between the parties and the arbitrator has to adjudicate as per the agreement.(8) the arbitrator could not act arbitrarily, irrationally, capriciously or independently of the contract. a deliberate departure or conscious disregard of the contract not only manifests the disregard of his authority .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)ALLMR124; 2002(3)BomCR655
..... a decree passed by such court is nullity and is non est and its invalidity can be set up whenever it is sought to be enforced or is acted upon as a foundation for a right, even at the stage of execution or in collateral proceedings. the apex court further observed that the defect of jurisdiction strikes at the very ..... without jurisdiction and hence it is nullity. the apex court in the case of chiranjilal shrilal goenka (deceased through l.rs.) v. jasjit singh and others, reported in : [1993]2scr454 relied upon by mr. walawalkar, in para 18 of the report, considered its own several judgments and observed that a decree passed by a court without jurisdiction on the ..... does not get barred. in support of his contention, he placed reliance on the decisions of this court in the cases of usman gani v. state of maharashtra, reported in 1993 mh.l.j. 1331 pritam pal v. high court of m.p., jabalpur, reported in : 1992crilj1269 , and firm ganpat ram rajkumar v. kalu ram & others, reported in : .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)ALLMR100; 2002(4)BomCR201; [2002]112CompCas480(Bom); 2002(2)MhLj911
..... tanks, reservoirs, canals, wharves, warehouses, factories, buildings, structures, drainage and sewage work, water distribution and filtration systems docks, harbours piers, irrigation works, foundation works, flyovers airports, runways, rock drilling, acqueducts, stadiums, hydraulic units, sanitary work, power supply work, power stations, hotels, hospitals, dharmashalas, multi-storeyed ..... before the bifr for invoking it's jurisdiction. i therefore, cannot look into the second annual report for the year 1993-1994 which was handed in.22. assuming however, that the said report can be looked into all that was contended ..... operate, protect, promote, provide, participate, rebuild buildings, dams, factories, roads, bridges structures and constructions of all kinds, undertake and contribute, assist and to act as civil engineer, interior decorator, consultant, advisor, broker, agent, supervisor, administrator, contractor, sub-contractor, turnkey contractor, and manager of all types of constructions .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)87ITD56(Mum.)
..... by third parties and have some degree of permanence or stability. in national provincial land v. arinsworth (1965) ac 1175, the property was held as a foundation of expectation of deriving certain advantages from the things said to be possessed. it is also defined as an aggregate of rights having money value. it includes money ..... the state government the difference between the market price of land so exempted and the price at which it would have been acquired under the said act.13. on 4th may, 1993, the government passed an order and amended the industrial location policy of the government of maharashtra. this industrial location policy was amended in the wake ..... exempted land.this construction was considered as bona fide industrial use as per instructions received from the government, industries, energy and labour department, vide letter dt. 7th sept., 1993, as mentioned in letter dt. 1st july, 1994, at paper book p. 130.15. from these facts, it is clear that the assessee had converted the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2002Bom231; 2002(3)ALLMR456; 2002(3)BomCR489
..... filed on 10th july, 1989. in view of the amendment to the said entry 22(a) by ordinance no. 2 of 1993 (maharashtra act no. xii of 1998), the petition came to be amended challenging it. there is no dispute as to facts.3. section 192( ..... plates and rested freely on the asphalt layer. there were no bolts and nuts for holding them on the foundation. it remained in the position by its own weight. it was held that it is a building and liable for property tax. ..... dispute that since 1978 it is used as fuel. it is also clear that the amendment brought out by ordinance no. 2 of 1993 was merely declaratory or clarificatory in nature. this is clear from the statement of objects for the amendment. further, the amended entry also ..... called as a petroleum product. it is secondly submitted that there could have been no retrospective effect given by ordinance no. 2 of 1993 making the said entry no. 22(a) effective and enforceable from 1-4-1978.8. the learned counsel for the respondents contravenes .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(4)BomCR579
..... tenants. neitherhe nor respondent no.5 have shown any documents ofsurrender of tenancy by the petitioner since that isthe foundation of their claim to oust the petitioner.once that foundation is disturbed, they have nofurther case to fall back. whether the bhansalis hadany internal arrangement from amongst their familymembers ..... title,they could not be satisfactorily gone into a writpetition. she relied upon the ratio in the case ofstate of rajasthan vs. bhawani singh & ors. reportedin 1993 sup. (1) s.c.c. 306 and the case of jaisingh vs . union of india & ors. reported in : [1977]2scr137 in this ..... (seeradhakrishna agarwal v. state ofbihar : [1977]3scr249 . butthe court changed its opinion insubsequent decisions and held thateven arbitrary and unreasonabledecisions of the governmentauthorities while acting inpursuance of contract would also beamendable to writ jurisdiction.this principle was laid down ingujarat state financial corporationv. lotus hotels pvt.ltd. : air1983sc848 . thiscourt .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(5)BomCR570
..... gansingh pawar, apart from being of recent origin, after a gap of nearly 25 years, since recognition of rajput bhamta is vimukta jati; stand on further weak foundation, in view of the fact that gansingh pawar is a maternal relation of the petitioner. he is father of the petitioner's mother. even if the mother of ..... the school record of the father, did not support such a certificate and it must be said that the executive magistrate has issued the certificate dated 24-3-1993, without proper enquiry. infact, on the strength of this certificate, father got his caste entered in the service record with maharashtra state electricity board as rajput bhamta, ..... to the benefits of reservations are 'admissions in favour of the maker'. if the two pieces of evidence are to be considered strictly in accordance with the evidence act, the favourable statements are not at all admissible in evidence. however, taking into consideration that the enquiry by scrutiny committee is not a criminal trial, although the .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(1)ALLMR1052; (2003)105BOMLR797
..... and deposed about loss of original and only thereafter the certified copy was exhibited. thus, contention of advocate shri choudhary that plaintiff had failed to prepare a foundation for admission of secondary evidence and, therefore, trial court ought not to have read the certified copy of agreement of sale in evidence cannot be sustained.11 ..... state of madras : [1966]3scr283 . it was urged by advocate shri choudhary that unless a party lays down sufficient foundation, thereby attracting any of the circumstances enlisted in section 65 of the indian evidence act, it cannot be permitted to lead secondary evidence. there need not be any quarrel with this proposition also. unless some of ..... perform the remaining part of contract. the additional district judge has confirmed the decree by concurrent findings.5. the appeal was admitted by this court on 16.3.1993 with following order :heard, admit. ground nos. iv, v and vi.from the order issuing rule, it is evident that this court has admitted the .....
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