Judgment Search Results Home > Cases Phrase: pass such orders as the tribunal thinks fit Sorted by: old Court: kolkata Page 3 of about 1,170 results (0.110 seconds)

Nafisa Imran Shah Vs. the Board of Wakfs and ors.

Court : Kolkata Appellate

..... 94(2) of the wakf act, 1995 provides that where a mutawalli is under an obligation to discharge any other duties imposed on him under the wakf and the mutawalli wilfully fails to discharge such duties, the board or any person interested in the wakf may make an application to the tribunal and the tribunal may pass such order thereon as it thinks fit. 8. ..... my opinion, in case of inaction on the part of the mutawalli (or the committee of management, for that matter) with respect to such a claim as the one of the petitioner, remedy of the aggrieved person is before the tribunal constituted under s.83 of the wakf act, 1995. ..... these reasons, i dispose of the petition relegating the petitioner to the tribunal constituted under s.83 of the wakf act, 1995. ..... shall be the duty of every mutawalli (a) to carry out the directions of the board in accordance with the provisions of this act or of any rule or order made thereunder;(b) to furnish such returns and supply such information or particulars as may from time to time be required by the board in accordance with the provisions of this act or of any rule or order made thereunder. ..... application, if filed, shall be dealt with by the tribunal according to law. 10. ..... the tribunal is empowered to determine any dispute, question or other matter concerning a wakf or a wakf property. ..... to be precise, nothing in the letter can be treated as an order or decision of the chief executive officer or the board of wakf under any provision of the wakf act, 1995. 4 .....

M/S. Rose Valley Real Estates and Constructions Ltd. and anr.Securitie ...

Court : Kolkata

..... now in so far as this case is concerned s.15t of the act provides that any person aggrieved by an order of the board under the act or the rules or regulations made there under may prefer an appeal to a securities appellate tribunal having jurisdiction in the matter; that the tribunal may pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against; and that it shall deal with the appeal as expeditiously as possible and endeavour to dispose of it finally within six months from the date of receipt thereof. ..... the present s.15z was substituted for the previous one with effect from october 29, 2002; and under the previous s.15z of the act any person aggrieved by any decision or order of the tribunal could appeal to the high court concerned on any question of fact or law arising out of such order. ..... submitted that if this court holds that the petitioners remedy was before the tribunal under s.15t of the act, then it should not express any opinion on any other question involved in the case, mr mitra has submitted that in view of the elaborate arguments made by counsel for the parties covering all questions involved in the case, this court, irrespective of its opinion on the s.15t appeal remedy, should give its opinions on the questions of jurisdiction of the board to pass the order and violation of the principles of natural justice. .....

Steel Containers Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1978]112ITR995(Cal)

..... the supreme court observed that tinder section 33(4) of the indian income-tax act, 1922, which is in similar terms to section 254 of the income-tax act, 1961, the tribunal was competent to pass such orders on appeal ' as it thinks fit '. ..... counsel drew our attention to the provisions of sections 253 and 254 of -the act and contended that the power and jurisdiction of the appellate tribunal was to pass such order which it thought fit thereupon and it was contended that the affect-matter of the appeal was the propriety or validity of allowance under section 40(c)(i) of the act and not whether allowance or disallowance could be upheld on any other provisions of law. ..... therefore, having regard to the facts and circumstances of the case, if the tribunal has come to the conclusion that the entirety of the expenditure was not wholly and exclusively for the purpose of the assessee's business in view of the principles enunciated by the supreme court, we cannot say that such a conclusion was not either possible in law or was a perverse conclusion on the facts of this case.21. .....

R.L. Rajgharia Vs. Income-tax Officer and ors.

Court : Kolkata

Reported in : [1977]107ITR347(Cal)

..... therefore, the tribunal has authority and jurisdiction to pass such order as the tribunal thinks fit on the appeal before it. ..... section 254(1) of the income-tax act, 1961, authorises the appellate tribunal after giving both the parties to the appeal an opportunity of being heard 'to pass such order thereon as it thinks fit'. ..... , as the learned chief justice then was, observed as follows at page 948 of the report:'the above decisions of the different high courts in india establish beyond doubt that the word 'thereon' in section 33(4) is restricted to the subject-matter of the appeal before the tribunal and the subject-matter of the appeal consists of the memorandum or grounds of appeal, the additional grounds, if any, allowed by the tribunal, and the grounds, if any, urged by or on behalf of the respondent, to support the order under appeal. ..... in the view, however, that i have taken as mentioned before, the order of the appellate tribunal dated the 15th of october, 1971, passed in i.t.a. no. ..... the rest of the order of the appellate tribunal is, however, affirmed.6. ..... under sub-section (4) of section 254 of the income-tax act, 1961, the order passed by the appellate tribunal was final and under section 256 of the said act the assessee was entitled to ask for a reference on a question of law to this high court. ..... in this application under article 226 of the constitution the petitioner has challenged an order and/or direction of the income-tax tribunal. .....

Smt. Bhagirathi Devi Jalan Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1978]112ITR534(Cal)

..... (12) on receipt of the application under sub-section (10) the board, or on receipt of the application under sub-section (11) the notified authority, may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit.' 23. ..... it is argued further that the second order which the commissioner would have to pass to give effect to the tribunal's direction would still be an order under section 33b and such order must satisfy the limitations provided in that section. 19. ..... in this reference under section 66(2) of the indian income-tax act, 1922, the question under consideration is : ' whether, on the facts and in the circumstances of the case, the tribunal was correct in law in authorising the commissioner to pass an order under section 33b of the indian income-tax act, 1922, after the period of limitation laid down in that section by directing him to dispose of the matter afresh ' 2. ..... murarka, for the assessee, argues that in view of the special period of limitation provided in section 33b of the 1922 act the commissioner has no power to revise the orders of the income-tax officer inasmuch as two years have already passed from the date of the orders of the income-tax officer and hence the tribunal had no power to direct the commissioner topass orders afresh under that section because, according to him, the commissioner has no power to give effect to it in view of the aforesaid special period of limitation. 17. .....

Grindlays Bank Ltd. Vs. Central Government Industrial Tribunal and ors ...

Court : Kolkata

Reported in : (1978)IILLJ371Cal

..... the tribunal has the power to follow such procedure as it thinks fit and in recalling an order in circumstances where the tribunal considers that it has been improperly passed may be following a procedure which the tribunal considers fit and proper. ..... application, with the general or broad question whether the tribunals under industrial disputes act, 1947 have either any inherent powers or any implied powers to recall or review their previous orders, as such, but i am concerned in this case with the question whether the tribunal can pass any order, reviewing or recalling previous order in a matter which has been published in the gazette under section 17 of the act and in respect of which an application for setting aside or recalling the order had been made prior to the date when the award would ..... the question, is, whether in this case in view of sub-section (1) of section 11 which provides that the tribunal shall follow such procedure as it thinks fit, the tribunal had authority to review or recall its previous order for the reasons mentioned in its order. ..... it is also well-settled that unlike the superior courts, tribunals being creatures of statute have no inherent powers, as such but the question, is, whether in this case in view of the relevant provisions of this act, it can be said that tribunal has implied power to pass an order in the circumstances of this case. .....

MartIn Burn Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1978]114ITR939(Cal)

..... sub-section (1) of section 254 of the income-tax act, 1961, authorises the tribunal to pass such orders on the appeal 'as it thinks fit'. ..... section 263 of the income-tax act, 1961, authorises the commissioner to call, for and examine the records of any proceedings under the act and thereupon if he considers that any order passed therein by the income-tax officer was erroneous, in so far as it was prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making such enquiries to be made, pass such an order as the circumstances of the case may justify. ..... in this reference under section 256(1) of the income-tax act, 1961, the following question has been referred to this court :'whether, on the facts and in the circumstances of this case, the tribunal was justified in law in restoring the appeals once again to the file of the additional commissioner of income-tax, west bengal-i, calcutta, for passing fresh orders under section 263 of the income-tax act, 1961, after making further investigation ?'2. ..... the issue challenges the jurisdiction of the tribunal to restore the the appeal to the file of the additional commissioner with direction upon the said commissioner to consider the advisability of passing fresh orders under section 263 of the act for the two years under consideration.10. .....

P.R. Mukherjee Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1979]116ITR554(Cal)

..... the words 'pass such order as the tribunal thinks fit' include all powers.10. ..... the said section provides that the tribunal after giving both the parties an opportunity of being heard can pass such orders thereon as it thinks fit. ..... in this context, the supreme court held that under section 33(4) the tribunal was competent to pass such orders on appeal 'as it thinks fit'. ..... therefore, the tribunal has the power to pass any order if it thought fit after giving the parties appropriate opportunities. ..... he took up the matter in appealbefore the tribunal who returned the case to the aac with a direction forre-deciding the issue after giving the assessee reasonable opportunity ofproducing such material as the assessee thought it necessary to prove that the assets with which the cinema was built and the business was run were not transferred directly or indirectly by the assessee to his wife, sm. ..... in the context of these facts we are of the opinion that the subject-matter of the appeal was wide enough to include examination of the question of benami by the tribunal if reasonable and proper opportunity as enjoined under the rules and the principles of justice was given to the assessee to controvert such a contention to be considered by the tribunal. ..... the tribunal has wide powers to pass any appropriate order. ..... the assessee appealed against the order of the ito before the aac and ultimately to the tribunal without any success. ..... but such orders must be passed on the subject-matter of the appeal. .....

Hindusthan Sanitary Ware and Industries Ltd. Vs. Commissioner of Incom ...

Court : Kolkata

Reported in : [1978]114ITR85(Cal)

..... the tribunal has power to pass 'such orders thereon as it thinks fit '. ..... the grounds of such exercise must, therefore, appear either from the order or the reasonings of the tribunal in its decision or in an appropriate case implicitly from the decision made by the tribunal in the background of the contentions raised before it.7. ..... it is necessary to reiterate in this case that the finding of the tribunal was that the impugned order of the income-tax officer having been passed not in accordance with the requirements of law, as understood by the tribunal, was bad. ..... the section authorises the tribunal to pass any order on the subject-matter of the appeal. ..... we are concerned with the limited question that in this case whether the tribunal was justified in passing the order it did. ..... as to the nature of the order to be passed in any particular case is a matter of discretion of the tribunal. ..... there the court was concerned with the question when an authority exercises power pursuant to an order of remand by a tribunal whether the period of limitation for passing this order would apply. .....

income-tax Officer, a Ward and ors. Vs. R.L. Rajghoria

Court : Kolkata

Reported in : [1979]119ITR872(Cal)

..... (1) the appellate tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.'12. ..... on being aggrieved by that part of the tribunal's order whereby it remanded the case to the aac requiring him to decide the question whether the loss in question was a capital loss or a trade loss, the respondent made an application under article 226 of the constitution of india challenging the propriety of the order of the tribunal in that regard. ..... act, 1922, held that the word 'thereon' in section 33(4) restricted its jurisdiction to the subject-matter of the appeal before the tribunal and the subject-matter of appeal consists of the memorandum or grounds of appeal, the additional grounds, if any, allowed by the tribunal and the grounds, if any, urged by or on behalf of the respondent to support the order under appeal. ..... that the impugned part of the order of the tribunal ought to be set aside.13. ..... he, however, affirmed the rest of the order of the tribunal.9. ..... the principal ground which was taken before the learned judge on behalf of the present respondent was that the tribunal exceeded its jurisdiction in sending the matter on remand and requiring the aac to decide whether the loss in question was a capital loss or a trade loss, for, such a question was not within the scope of the appeal before the tribunal.8. .....