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income Tax Officer (Osd) Company Vs. Dsm Soft (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2008)115TTJ(Chennai)469

..... this issue the learned commissioner of income tax (appeals) had obtained remand report from the assessing officer and following facts have emerged: the stpi unit had 86 employees in april, 2000 which were taken over from the existing unit at trichy. ..... another objection of the assessing officer in this regard was that less skilled and inexperienced new employees of the stpi unit at trichy would not be competent to develop highly complicated software as required by foreign clients of ..... it is the contention of the assessing officer that employees of the new unit basically came from the ..... regard, assessee submitted before the learned commissioner of income tax (appeals) that all the newly recruited employees were technically competent holding iti certificates and were duly trained by the company.10. ..... lakhs.it was in the background of aforesaid analysis and fact finding whereby all the objections of assessing officer were cogently rebutted that commissioner of income tax (appeals) decided the issue in favour of assessee.14 ..... chart, it is seen that to the opening number of 86 employees in the month of april, 2000, 214 new employees were added by recruitment during the entire year. ..... has also furnished a month-wise chart from april, 2000 to march, 2001 giving details of the number of employees at the beginning of the month, number of employees added during the month and number of employees resigned/deleted during the month. ..... objection of the assessing officer is with regard to the employees. .....

Devandran L. Vs. Superintending Engineer, Chennai Electricity Distribu ...

Court : Chennai

Reported in : (2009)IVLLJ895Mad

..... of misuse of power and causing loss to the board is levelled against an officer or employee of the board, nothing prevented the higher authorities from conducting the preliminary enquiry to ascertain the truth or otherwise of the allegations made against such officer and they need not wait for the vigilance enquiry, if any commensurate against such officer against whom the allegations are made. ..... of giving false information has got a telling effect on his conduct and when it affects the chances of the petitioner for being considered for promotion, even if any preliminary enquiry is conducted, the officer, who conducted such enquiry, ought to have provided with an opportunity to the petitioner to put forth his case, in respect of the irregularities committed by assistant engineer and others.13. ..... which is levelled against the petitioner that he has given false information, intending to bring disrepute to the board or those employees working in the board, spreading panic among them, cannot be said to be the finding of fact, concluded on the basis of full-fledged enquiry, during which, the petitioner and the delinquent employee has to provide with all reasonable opportunity in terms of the constitutional guarantee and the rules and regulations framed thereunder, applicable ..... of disciplinary action and the formulation of the charge are within the competence of the executive officer, interference at this stage, would affect the morale and discipline of the employee of the board. .....

G. Karunanidhi Vs. the Indian Bank Represented by Its Chairperson and ...

Court : Chennai

Reported in : (2008)2MLJ84

..... argued that the petitioner was under the obligation of carrying out the instructions of his superiors including the cmd of the bank and in this regard, he has pointed regulation 3(3) of the indian bank officer employees' (conduct) regulations, 1976 which reads as under:no office employee shall, in the performance of his official duties or in the exercise of powers conferred on him, act otherwise than in his best judgment except when he is acting under the direction of his official superior ..... . a plain reading of the above provision makes it abundantly clear that the petitioner, who is also an office employee in the position of a branch manager, has to act as per the direction of his superiors and accordingly, he has acted as per the directions of the superiors and nowhere on the side of the respondent bank, it has been stated ..... . in this context, regulation 3(3) of the indian bank officer employees' (conduct) regulations, 1976 has been pointed out by the learned senior counsel for the petitioner which reads as under:no office employee shall, in the performance of his official duties or in the exercise of powers conferred on him, act otherwise than in his best judgment except when he is acting under the direction of his official superior.30 ..... the petitioner has been found guilty of the articles of charges and the misconduct committed by him falls under regulation 3(1) of indian bank officers' employees (conduct regulations) read with regulation 24 of the said regulations; and s. .....

Registrar of Co Operative Societies Vs. S.Ethiraj

Court : Chennai

..... the first respondent is the associate member of the third respondent-the special officer, vsnl employees co-operative housing society. ..... 3.the special officer, vsnl employees co-operative housing society, vsb, no.4, swami sivananda salai, chennai-600 002. .. ..... the third respondent purchased a land to an extent of 32.5 acres as per the sale deed dated 22.07.2009 for the purpose of constructing houses to its members, who are the employees of the vsnl and now "tata communications limited".4. ..... the registrar, deputy registrar and the special officer, tamil nadu co-operative housing society in w.p.nos.26400 of 2009 and 12425 of 2010 dated 26.04.2011.10. ..... the said section empowers the special officer to admit permanent members into a co-operative society. ..... the honourable division bench confirmed the order of the learned single judge by holding that merely because the disinvestment has taken place, the employees of the vsnl cannot be discriminated. ..... the said letter also states that a part of the land of the township should be allotted to vsnl employees co-operative housing society viz. ..... more over, it is not in dispute that the associate members and the permanent members are the employees of the same management. ..... he was originally working as an employee of videsh sanchar nigam limited (hereinafter referred to as vsnl), which was the public sector undertaking. ..... both the employees are the same concern. .....

Donghee Vision Industrial Company Ltd. Vs. Tube Investments of India L ...

Court : Chennai

Reported in : [2001]104CompCas460(Mad)

..... that after the admission of the company petition, the petition should be served on the company at its registered office and only if there is no registered office, the petition can be served at the principal place of business or the last known principal place of business by leaving a copy thereof with an officer or employee of the company and if no such person is available, it is open to the judge to give suitable ..... under sub-rule (2) of rule 28, the notice has to be served at the registered office of the company and only when there is no registered office, the notice can be sent to the principal or last known principal place of business by leaving a copy thereof with the office or employee of the company or in case no such person is available, to such other person ..... rules, every petition shall be served on the company at its registered office and if there is no registered office, it should be served at its principal place of business or the last known principal place of business by leaving a copy thereof with an officer or employee of the company.13. ..... company, it should be accompanied by the notice of the petition in the prescribed form together with a copy of the petition for service on the company and an envelope addressed to the company at its registered office or its principal place of business and sufficiently stamped for being sent by registered post for acknowledgment and the registrar, on admission, is also required to send notice together with a copy of the petition to the .....

T. Rajagopalan Vs. State Industries Promotion Corporation of Tamil Nad ...

Court : Chennai

Reported in : (1997)1MLJ314

..... 22, that i'.emulation 55 had been amended for the purpose of clause (b) of regulation 55(2), the term appointing minority shall mean and include the authority who has been designated as such in respect of such class or grade of officers or employees to which the officer or employee concerned as the case may be belongs in the time when such order is passed or any proceding leading to such order is passed or any proceeding leading to such order or termination is initialed. ..... the supreme court in the above case dealing with regulation 55(2)(a) of the state bank of india general regulations, 1955 held that the right guaranteed in the case of officers or employees of the state bank is that the order of dismissal cannot be passed by an authority lower than the appointing authority.in the above case the apex court saw the difference between the right guaranteed to the ..... of the said judgment of the supreme court reads:now so far as the right which has been conferred on the employees of the state bank contained in regulation 55(2)(a) is that such officers or employees shall not be dismissed from service of the state bank by an authority lower than the appointing authority. ..... the only right concerned under the said provision is that the officers or employees of the state bank cannot be dismissed by an authority lower than the ..... thus the right guaranteed in case of the officers or employees of the state bank is that the order of dismissal cannot be passed by an authority lower than the .....

T. Rajagopalan Vs. State Industries Promotion Corporation of Tamil Nad ...

Court : Chennai

Reported in : 1996(2)CTC634; (1997)ILLJ517Mad; (1997)IMLJ314

..... 22, that regulation 55 had been amended for the purpose of clause (b) of regulation 55 (2), the term appointing authority shall mean and include the authority who has been designated as so such in respect of such class or grade of officers or employees to which the officer or employees concerned as the case may he belongs at the time when such order is passed or any proceeding leading to such order is passed or any proceeding leading to such order or termination is initiated. ..... the supreme court in the above case dealing with regulation 55(2)(a) of the state bank of india so general regulations, 1955 held that the right guaranteed in the case of officers or employees of the state bank is that the order of dismissal cannot be passed by an authority lower than the appointing authority.in the above case the apex court saw the difference between the right guaranteed to the ..... of the said judgment of the supreme court reads : 'now so far as the right which has been conferred on the employees of the state bank 35 contained in regulation 55 (2)(a) is that such officers or employees shall not be dismissed from service of the state bank by an authority lower than the appointing authority. ..... the only right conferred under the said provision is that the officers or employees of the state bank cannot be dismissed by an authority lower than ..... thus the right guaranteed in case of the officers or employees of the state bank is that the order of dismissal cannot be passed by an authority lower than .....

G. Rangaswami Vs. Coimbatore Pioneer Mills Ltd.

Court : Chennai

Reported in : [1995]84CompCas736(Mad)

..... shall, on the complaint of the company or any creditor or contributory thereof, be punishable with fine which may extend to one thousand rupees; (2) the court trying the offence may also order such officer or employee to deliver up or refund, within a time to be fixed by the court, any such property wrongfully obtained or wrongfully withheld or knowingly misapplied, or in default, to suffer imprisonment for a term which may extend to two years ..... )illj421sc held that the offence under section 630 of the act is not such as can be said to have been consummated once for all and that the offence continues until the officer or employee delivers up or refunds the property of the company when ordered by the court to do so within a time fixed by the court and in default to suffer the term of imprisonment as may be imposed by the ..... holding of the property of the company after the termination of the employment which is an offence under section 630(1) of the act and that there is no warrant to give a restrictive meaning to the term 'officer or employee' appearing in sub-section (1) of section 630 of the act as meaning only an existing officer or an existing employee and not those whose employment had been terminated or had otherwise come to an end. ..... ranjan jha [1987] 61 comp cas 211 held that section 630 of the act plainly makes it an offence if an officer or employee of a company who was permitted to use the property of the company during his employment wrongfully retains or occupies the same after .....

P. G. Arunachalam Vs. the Commissioner

Court : Chennai

Reported in : (1974)1MLJ364

..... appeal to the standing committee against any order of the commissioner reducing, removing or dismissing him or suspending him for a period of more than one month:provided further that any officer or servant in respect of a monthly salary exceeding one hundred rupees may appeal to the provincial government against an order of dismissal, within a period of one month from the ..... --(i) in the case of class i-a, class i-b and glass ii officers, by rules made by the state government in this behalf;(ii) in the case of the employees included in class iii and glass iv, by by-laws made by the council under section 349: provided that any glass i-a, glass i-b or glass ii officer may be removed from office by the state government:provided further that--(i) the amount of any ..... (3) no such officer or employee as aforesaid shall be dismissed or removed or reduced in rank until he has been given a reasonable opportunity of showing cause against the action proposed to ..... officer of the corporation and no such officer shall undertake any work unconnected with his office without the permission of the commissioner: provided that the order of the commissioner granting such permission shall be placed before the next meeting of the council.section 86(1) too provides for 'by-laws made by the council under section 34.9 (of the principal act) to deal with the discipline and conduct of the corporation establishment comprising class iii and class iv employees ..... (2) no officer or other employee of the corporation .....

New Bank of India Officers Association Vs. New Bank of India and ors.

Court : Chennai

Reported in : (1996)IILLJ1242Mad

..... shaik ali : air1990sc450 , the division bench of this court has struck down the provisions of regulation 19(1) of the canara bank (officers') service regulationsand 19(1) of the bank of india (officers') service regulations 1992 as identical and it is set out below: ' the age of retirement of an officer employee shall be as determined by the board in accordance with the guidelines issued by the government from time to time. ..... on harmonious reading of the provisions of regulation 19(1) without the proviso and regulation 4(f) of the new bank of india officer employees (discipline and appeal) regulations, 1982, the officer employee is entitled to be in service till he at-tains the age of 60 years. ..... provided that the bank may, at its discretion, on review by the special committee as provided hereinafter in sub regulation (2) retire an officer employee on or at any time after the completion of 55 years of age or on or at any time after the completion of 30 years of total service as an officer employee or otherwise, whichever is earlier.... ..... provided that the bank may, at its discretion on review by the special committee/special committee as provided hereinafter in sub-regulation (2) retire an officer employee on or at anytime after the completion of 55 years of age or on or at any time after the completion of 30 years of total service as an officer employee or otherwise, whichever is earlier...'7. .....