Misconception - Year 1981 - Judgments

Apr 22 1981 (SC)

Bibi Rahmani Khatoon and ors. Vs. Harkoo Gope and ors.

Court: Supreme Court of India

Decided on: Apr-22-1981

Reported in: AIR1981SC1450; 1981(1)SCALE739; (1981)3SCC173; [1981]3SCR553; 1981(13)LC572(SC)

..... interfere with an award of the industrial adjudicator if that is based on a complete misconception of law or it is based on no evidence or that no reasonable man would .....

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Mar 25 1981 (HC)

Commissioner of Income-tax, Gujarat-iv Vs. Shah Doshi and Co.

Court: Gujarat

Decided on: Mar-25-1981

Reported in: (1981)23CTR(Guj)307; [1982]133ITR23(Guj)

..... our opinion the reasoning of the tribunal proceeds on a basic misconception the facts which are not in dispute show that the assessee ..... be valued the tribunal it would seem labouring under a basic misconception has fallen into an error in reaching the conclusion that the ..... account of the valuation of its closing stock proceeds on a misconception therefore on this ground also the view taken by the .....

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Aug 10 1981 (SC)

Shah Babulal Khimji Vs. Jayaben D. Kania and anr.

Court: Supreme Court of India

Decided on: Aug-10-1981

Reported in: AIR1981SC1786; 1981(3)SCALE1169; (1981)4SCC8; [1982]1SCR187

..... the allahabad high court on this point is based on a serious misconception of the legal position it is true that section 104 was introduced ..... other bench of the court this argument also is based on a misconception of order 43 rule 1 it is manifest that if order ..... procedure having no application to such appeals is based on a serious misconception of the legal position 81 this now brings us to the second .....

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Nov 05 1981 (HC)

Purshottam Vijay and Etc. Vs. the State and ors.

Court: Madhya Pradesh

Decided on: Nov-05-1981

Reported in: 1982CriLJ243

..... jurisdiction and the idea is to correct miscarriage of justice which may arise from misconception of law or irregularity of procedure or neglect of proper precaution or apparent harassment ..... defective orders the error or defect may arise from misconception of law irregularity of procedure misreading of evidence misapprehension or misconception about law or facts mere perversity or even undue .....

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Dec 30 1981 (SC)

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Decided on: Dec-30-1981

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... in making appointments on the supreme court bench presumably under a misconception that it is not a mandatory but only an optional ..... the view that the chief justice of india acted under a misconception of the true constitutional position when he recommended the appointment ..... posed in this case 755 if the president even by a misconception of a situation makes an appointment specified in article 224 .....

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Feb 14 1981 (HC)

Commissioner of Income-tax Vs. Babulal Joshi and ors.

Court: Orissa

Decided on: Feb-14-1981

Reported in: [1982]133ITR30(Orissa)

..... it had been stated that the property had been inherited from chunilal and under a misconception of law the properties had been shown to belong to the huf the tribunal came ..... with the character of joint family property it appears that he assumed presumably under a misconception of law that they were huf properties merely because they were received by inheritance i .....

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Apr 16 1981 (HC)

Commissioner of Income-tax, Delhi-i Vs. Pure Ice Cream Co.

Court: Delhi

Decided on: Apr-16-1981

Reported in: [1984]147ITR556(Delhi); [1982]9TAXMAN246(Delhi)

..... should be claimed the contentions of the departmental counsel in this regard proceed on a misconception the loss was incurred by the assessed not at the point of time when it ..... the tribunal erred in accepting the assessed s claim the contention also proceeds on a misconception the amounts misappropriated by nand lal did not constitute a debut due from him the .....

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May 18 1981 (HC)

Commissioner of Income-tax Vs. Invest Import

Court: Kolkata

Decided on: May-18-1981

Reported in: (1981)25CTR(Cal)47,[1982]137ITR310(Cal)

..... chainrup sampatram v cit 1953 24itr481 sc the supreme court observed that it was a misconception to think that any profit arises out of the valuation of the closing stock and ..... sastri at p 487 of the report to the following effect again it is a misconception to think that any profit arises out of the valuation of the closing stock and .....

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Nov 25 1981 (HC)

Titaghur Paper Mills Co. Ltd. Vs. First Industrial Tribunal and ors.

Court: Kolkata

Decided on: Nov-25-1981

Reported in: (1982)IILLJ288Cal

..... but in reality such findings are not pure findings of fact but findings made on misconception of both facts and law the learned counsel for the petitioner company further submits that ..... the learned tribunal has on entire misconception of the evidences on record and also without considering material evidences came to the finding .....

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Nov 24 1981 (HC)

Commissioner of Income-tax Vs. Nathuram Gokulka

Court: Kolkata

Decided on: Nov-24-1981

Reported in: (1982)30CTR(Cal)791,[1983]141ITR791(Cal)

..... drawn on the basis of the said petition inasmuch as this was done under a misconception and general circumstances and panic thereto prevailing at the relevant time there was a general ..... made in the disclosure petition by stating that this disclosure petition was made under a misconception and under fear or panic and furthermore the disclosure petition had not been accepted by .....

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