Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-29-2008
Reported in : (2008)117TTJ(Mum.)353
1. This appeal is filed by the assessee and directed against the order of CIT(A)-XVII, Mumbai dt. 8th Dec., 2004 for asst. yr. 2001-02.2. We have heard both the sides and have also perused the materials placed on record and applicable legal position.3. In this appeal, the assessee is aggrieved by the decision of learned CIT(A) in confirming the gifts of Rs. 1,22,70,795 received by the assessee on his 80th birthday as his income from business and profession.4. Ground No. 2 is argumentative in nature in support of ground No. 1, hence, no specific decision thereon would be given as the same would be dealt with ground No. 1.5. The facts, in brief, are that the assessee is an individual who filed return of income showing income from other sources. As borne out from the assessment order, it is noted that assessee is a well known social reformer and philosopher and lacs of followers are spread all over the world. The AO from the note enclosed with the computation of income chart (found) that...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-29-2008
Reported in : 2008CriLJ4000
Sham Sunder, J.1. This judgment shall dispose of the Crl. Appeal No. 109- SB of 1996 filed by Narayan Dass, Crl. Appeal No. 341-SB of 1996 filed by Mohan Lal and Crl. Revision No. 219 of 2006, filed by Som Parkash, complainant arising out of the judgment of conviction, and the order of sentence dated 5.2.1996 rendered by the Court of Additional Sessions Judge, Kurukshetra, vide which it convicted and sentenced the accused/appellants, as also Kashmir Singh, co-accused as under:Name of Convicted for Sentencethe convict the offence awardedNarayan Dass Under Section 364 read Rl for a period ofwith Section 120-B, IPC 5 years and to paya fine of Rs. 1,000/-in default of pay-ment of fine to fur-ther undergo RI fora period of sixmonths.Under Section 365 read RI for a period ofwith Section 120-B, IPC 3 yearsUnder Section 368 read RI for a period ofwith Section 120-B, IPC 2 yearsMohanLal Under Section 364 read RI for a period ofwith Section 120-B IPC 5 years and to paya fine of Rs. 1,000/-in def...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-29-2008
Reported in : (2008)115TTJ(Kol.)390
1. This appeal of the assessee is directed against the order dt. 6th March, 2007 of the CIT(A)-XIV, Kolkata pertaining to asst. yr. 2003-04.In this appeal by the assessee, the following grounds are raised: 1. The learned CIT(A) erred in upholding the order of the AO passed under Section 143(3) substituting the value adopted by the stamp valuation authorities as the full value of consideration received of Rs. 3,34,42,244 as against Rs. 2,34,00,000 recorded in the record of sale. 2. That the CIT(A) failed to appreciate that during the course of assessment, appellant had challenged the value adopted by the stamp duty authorities and the AO was informed of fair market value adopted under Section 50C where the Department had a right to pre-emptive purchase in lieu of the purchaser.2. The brief facts leading to this appeal filed by the assessee, as narrated at the time of hearing and also borne out by records are that the assessee individual owned a property No. 63/2/C The Mall, Kanpur, U.P...
Tag this Judgment!Court : Rajasthan
Decided on : Feb-28-2008
Reported in : RLW2008(2)Raj1829
ORDERDinesh Maheshwari, J. 1. This writ petition is directed against the second and third part of the order as passed by the learned Additional District Judge (Fast Track) No. 2, Bhilwara on 21.09.2007 in Civil Suit No. 110/2005. 2. Briefly put, the relevant facts and aspects of the matter are that the petitioner is facing a suit for declaration, recovery of possession and perpetual injunction as filed by the respondents Nos. 2 and 3 in relation to the properties mentioned in paragraph 4, 5 and 6 of the plaint (Annex.1). The plaintiffs have alleged their rights to the properties in question as being the descendants of Naval Ram and his adopted son Chauthmal; have alleged the agricultural land stated in paragraph 5 and 6 of the plaint having been given to the defendant No. 1-petitioner for cultivation on share basis and the defendant having taken possession of the residential property on request. While alleging defendant No. 1 having fraudulently got the land transferred in his name; ha...
Tag this Judgment!Court : House of Lords
Decided on : Feb-27-2008
LORD BINGHAM OF CORNHILL My Lords, 1. The issue in this appeal is whether loss attributable to the death by suicide of the late Mr Thomas Corr is recoverable by his dependent widow under section 1 of the Fatal Accidents Act 1976 in this action against his former employer. 2. Mr Corr was employed as a maintenance engineer by the appellant company (“the employer”), a manufacturer of light commercial vehicles. On 22 June 1996, then aged almost 31, he was working on a prototype line of presses which produced panels for Vauxhall vehicles. He was working, with another, to remedy a fault on an automated arm with a sucker for lifting panels. The machine picked up a metal panel from the press, without warning, and moved it forcibly in Mr Corr’s direction. He would have been decapitated had he not instinctively moved his head. He was struck to the right side of his head and most of his right ear was severed. 3. As a result of this accident, Mr Corr underwent long and painful re...
Tag this Judgment!Court : House of Lords
Decided on : Feb-27-2008
LORD HOFFMANN My Lords, 1. I have had the advantage of reading in draft the speech of my noble and learned friend Baroness Hale of Richmond. For the reasons she gives, with which I agree, I too would dismiss this appeal. LORD SCOTT OF FOSCOTE My Lords, 2. I have had the advantage of reading in draft the opinion of my noble and learned friend Baroness Hale of Richmond and for the reasons she gives, with which I am in full agreement, I too would dismiss this appeal. LORD WALKER OF GESTINGTHORPE My Lords, 3. I have had the privilege of reading in draft the opinion of my noble and learned friend Baroness Hale of Richmond. I am in full agreement with it, and I too would dismiss this appeal. BARONESS HALE OF RICHMOND My Lords, 4. Any parent of teenagers aged 16 and 17 knows how difficult they can be. But they also know that, however much those teenagers are struggling to discover their own identities and lead independent lives, they also depend upon the love and the support of their parents....
Tag this Judgment!Court : Jharkhand
Decided on : Feb-27-2008
Reported in : [2008(2)JCR23(Jhr)]
ORDERAmareshwar Sahay, J.1. Heard the parties.2. The petitioner had moved this Court earlier in WPC No. 224/2004 making a grievance that he being the lowest bidder was issue work order for supplying two lifts of OTIS make by the Director, State Institute of Rural Development but subsequently by letter dated 29.12.2006, the Deputy Director of the said Institute cancelled the work order without any notice or opportunity to explain the allegations made against the petitioner and. therefore, it was against the principle of natural justice.3. The said writ petition was allowed by order dated 26.2.2007 only on the ground that the work order was cancelled in violation of principle of natural justice and it was observed that if the respondents intend to proceed against the petitioner they may do so in accordance with the procedure established by law after giving proper opportunity of hearing to the petitioner.4. Thereafter, it appears that a notice was issued to the petitioner by the responden...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-26-2008
Reported in : 2008(4)ALD78; 2008(4)ALT561
ORDERN. Ramamohana Rao, J.1. This writ petition has been instituted seeking a declaration that the proposed action of the respondents to recover a sum of Rs. 17,169/- from the family pension payable to the writ petitioner as illegal.2. The facts, which are not in dispute, are that the husband of the writ petitioner while working as Ammunition Repair Labourer in the Naval Armament Depot, Visakhapatnam, died on 3rd October 1984 leaving the petitioner herein-his wife as the sole surviving family member. Since, the husband of the writ petitioner had rendered considerable length of service in the Naval Armament Depot, he is entitled to be paid pension and other terminal benefits, if only he had survived up to the age of superannuation. Since, he had died even prior to attaining the age of superannuation, his widow is otherwise entitled to be paid family pension. The Central Civil Services (Pension Rules) 1972 regulate the grant of pension dealing with the family pension component. Rule-54 S...
Tag this Judgment!Court : Company Law Board CLB
Decided on : Feb-26-2008
1. The petitioners constituting more than one tenth of the total number of shareholders of M/s. Gees Marine Products Private Limited, ("the Company"), aggrieved on account of certain acts of oppression and mismanagement in the affairs of the Company, have invoked the jurisdiction of the Company Law Board under Sections 397 & 398 of the Companies Act, 1956 ("the Act") with a view to bringing to an end the acts complained of by them and seeking the following reliefs: (i) to set aside the impugned allotments and transfers made to the exclusion of the petitioners; (ii) to restrain the respondents, their agents and servants from selling transferring or otherwise disposing off the assets belonging to the Company and in particular the trawlers MFV SUPERNA and MFV MICHAEL; (iii) to appoint an auditor to scrutinise the accounts of the Company from 1991 till date and submit a report to this Board; (iv) to carry out an investigation into the affairs of the Company and to surcharge the respon...
Tag this Judgment!Court : Kerala
Decided on : Feb-25-2008
Reported in : 2008(2)KLJ147
K. Padmanabhan Nair, J.1. The main relief sought for in all these writ petitions is for a direction to the first respondent, Special Tahsildar, to refer the applications filed by the petitioners under Section 28A(3) of the Land Acquisition Act, (for short 'the Act') to the Subordinate Judge's Court for re-determining the compensation.2. The land owned by the petitioners in all these cases were acquired for the purpose of establishing Naval Academy, at Ezhimala in Kannur District. In some cases, claimants did not file petitions under Section 18 of the Act. But some other persons whose lands were acquired for the very same purpose filed petitions under Section 18(1) of the Act and those cases were referred to the Sub Court. The learned Sub Judge enhanced the compensation fixed by the Land Acquisition Officer. Thereafter, petitioners filed Section 28A applications for re-determining the compensation, on the ground that the court awarded enhancement of compensation fixed by the Land Acquis...
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