Court : Mumbai
Reported in : [1976]102ITR767(Bom)
..... at page 211, which is as under : 'it will be convenient to began with section 23 which deals with assessment. some confusion arises from the fact that in the act the words 'assessment' and 'assessee' are used in different places with different meanings. section 2(2) defines 'assessee' as 'a person by whom income-tax is payable', ..... march 20, 1961. the argument of mr. hajarnavis on behalf of the revenue is that if regard be had to the provisions of section 23(5) of the act it is quite clear the reassessment proceedings pursuant to the directions are commenced against the individual partner, bhagwandas, and the entire approach of the tribunal was erroneous in ..... assessed in the status of a non-resident and at the maximum rate because he had not filed the requisite declaration prescribed by section 17(1) of the act. since the original assessments were not made on that footing the income-tax officer reopened the assessments of bhagwandas under section 34. pursuant to the notices issued under .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)ILLJ93Bom
..... militates against any absolute liability having been intended under this clause. it is not difficult to conceive of manifold vicissitudes and contingencies in human life beyond the control of the workman which may render overstaying of the leave inevitable even beyond eight days. rule-makers could not have contemplated the loss of lien on the job ..... however, held that the decision of the employer not to take back the employee was inconsistent with the provisions of s. 73 of the employee's state insurance act 1948 and, therefore, the court directed the management to reinstate the employee. the employer thereafter moved the high court by a writ petition for quashing the award ..... of the company for examination. the said medical officer examined him and was unable to confirm that he was ailing for a period of nearly two months. acting on this opinion of the medical officer, the employer refused to take back the employee on the ground that his explanation for his absence was unsatisfactory. the .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]98ITR426(Bom)
..... are calendar years 1951, 1952 and 1953. in an arbitration between the bombay mills owners' association and the employees in the textile industry under the bombay industrial relations act, 1946, the industrial court gave an award dated 28th october, 1948, whereby the demand on the part of the employees for gratuity was adjudicated upon and the ..... that in the aforesaid decision also a provisions for gratuity made by the assessee-company under the every award passed on 28th october, 1948, under the bombay act of 1946, came up for consideration before the court and for three calendar years 1951, 1954 and 1955 the assessee had made calculation of gratuity which it would ..... assessee's books of account as a provision for gratuity and the assessee claimed the said amounts as permissible deductions under section 10(2) (xv) of the act and the court held that the sums shown as provision for gratuity in the accounts for the relevant previous years were not allowable deductions in computing the business .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)78BOMLR689
..... to the state government must be determined within one year and not beyond, because it is possible to conceive eases where for various valid reasons beyond the control of the tax officer or even operator, the tax officer may not be able to complete the assessment and determine the sum payable by the operator within ..... he was running contract carriage services under contract carriage permits issued by the transport authority in the state of karnataka. these returns were submitted by him under section 4 of the act. on receipt of these returns, respondent no. 2-the tax officer issued notice to the petitioner calling upon him to establish the correctness ..... respondents has raised a preliminary objection. he has contended that inasmuch as admittedly the petitioner did not pursue his remedy of revision under section 11a of the act, the present petition is not maintainable under articles 226 and 227 of the constitution of india, the remedy of revision being equally adequate and efficacious remedy; .....
Tag this Judgment!Court : Mumbai
Reported in : [1976]105ITR273(Bom); 1975MhLJ580
..... the assessment proceedings for the assessment year 1958-59, and the action was clearly supported by the observations made therein as contemplated by section 147(b) of the act. there was already a final order which continues to be operative which holds that the disputed amount could not be subjected to tax in the assessment year 1958- ..... assessment year 1958-59 having regard to the provisions of section 68, the income-tax officer was prevented from exercising his jurisdiction under section 147(b) of the act. as the matter stands today, there is an operative order of competent authorities holding that the amount in question was not liable to be included din the ..... assessment or reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order passed by any authority in any proceeding under this act by way of appeal, reference or revision. (2) the provisions of sub-section (1) shall not apply in any case where any such assessment, reassessment or .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]101ITR292(Bom)
..... the central board of revenue. it was observed that the power to be exercised by the collector was a quasi-judicial power and that power could not be controlled by the directions issued by the central board of revenue. by the final order the supreme court allowed the appeal and set aside the orders of the collector ..... 2,70,00,000 within the short span. the company, however, claims that this was on account of the increased liability imposed by the payment of gratuity act, 1972, which act came into force on september 16, 1972. 3. in the course of the assessment proceedings the income-tax officer made certain inquiries regarding the claim of the ..... benefit of its employees under an irrevocable trust alone was admissible. any allowance of such liability towards an unapproved gratuity fund under section 37(1) of the income-tax act does not arises. in view of this, the earlier instructions of the board referred to above stand withdrawn with immediately effect. 4. all pending assessments may be .....
Tag this Judgment!Court : Mumbai
Reported in : [1976]105ITR748(Bom)
..... of jagannath prabhashankar joshi v. varadkar a view was taken that a quota right represented by an import quota certificate issued by the chief controller of imports and export under the imports and exports (control) act, 1947, was not a property which was transferable in law. that view has not been upheld by the supreme court in the case ..... of the share of the deceased. probably it was in view of this provision which was contained in paragraph 78 found in the red book containing the import trade control policy of the government that clause 15 in the new partnership deed dated september 23, 1961, was accordingly worded. however, a further agreement was entered into on ..... of joint chief controller of imports and exports v. aminchand mutha, and the supreme court by a majority judgment has taken the view that quota .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)78BOMLR332
..... require any elucidation.4. secondly, the powers of the court in the matter of interim injunctions are regulated by the civil procedure code and not by the provisions of the specific relief act. it is equally well-settled that court has inherent powers to grant injunction under section 151 of the code of civil procedure, even if a particular case does not fall ..... . it would be enough to refer to the judgment of the supreme court in the case of manohar lai v. seth hiralal : air1962sc527 .5. thirdly, all government authorities have to act within the rules. powers possessed by them can be exercised only for the purpose for which the same are designed and conferred. any mala fide exercise thereof, or exercise thereof .....
Tag this Judgment!Court : Mumbai
Reported in : [1977]106ITR203(Bom)
..... other or others of them several years after the execution of the said deeds of trust were not liable to abatement under section 46 of the said act. 10. the deputy controller of estate duty, however, rejected all these contentions which had been put forward on behalf of different accountable persons. he held that the amounts lying to ..... . 58. the point came up for consideration before a division bench of the bombay high court in katizabai mohomed ibrahim v. controller of estate duty : [1959]37itr53(bom) , where the provisions of the said act were set out and exhaustively dealt with. separate but concurring judgments have been given by the two judges constituting the said division bench ..... accounts of the said three trusts could be included in the chargeable estate under section 22 of the estate duty act 4. whether it is open to the controller to rely on section 10 of the estate duty act for the purpose of chargeability to duty of the sums lying to the credit of the said three trusts in .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)78BOMLR1
..... be applied. after going through the decision it seems to me clear that in that ease while determining the vires of impugned gold control euless framed under the defence of india act the narrower test was applied, namely whether the impugned rules were wholly unrelated to the objects or purposes for which these could be ..... specified in several sections comprised in this chapter; for instance, he pointed out that section 33 confers power upon these authorities to make rules for regulation of traffic and for the preservation of order in public places; section 35 confers power upon these authorities to make rules prohibiting disposal of the dead except at places ..... the advocate general contended before the court that habitual black-marketing in essential commodities was bound sooner or later to cause a dislocation of the machinery of controlled distribution which, in turn, might lead to breaches of the peace and that therefore detention with a view to prevent such black-marketing was covered by .....
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