Court : Delhi
Reported in : 1987(12)DRJ92; 1987RLR36
..... the petitioner on the basis of the material collected by the settlement commission under sub-sections (3) and (4) of section 245d and the finding of concealment resting thereupon, but the prosecution already launched by the ..... of a prosecution against the petitioner or may grant immunity from prosecution under section 245h and if no such immunity from prosecution is granted by the settlement commission, the thread may again be picked up by the inspecting assistant commissioner of income-tax (assessment) for launching a .fresh complaint against ..... launched against both the accused persons as aforesaid and on the basis of those objections he objected to the petition for settlement being proceeded with by the settlement commission. the settlement commission after hearing the commissioner was not satisfied with the correctness of the aforesaid objections raised by the commissioner, and thus .....
Tag this Judgment!Court : Delhi
Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)
..... and a fair hearing but also in the context of the petitioners having to go through a multiplicity of proceedings rather than getting a one-stop settlement from the settlement commission.28. learned counsel for the petitioners referred to francis bennion's statutory interpretation (1984 edition page 237) quoted in shashikant laxman kale v. ..... in a few days from now. on the other hand, some fortunate petitioners (or others similarly placed) may yet get the benefit of a settlement by the settlement commission. there is no apparent reason for this discriminatory treatment by which some persons are left out in the cold.36. on the issue of ..... the question of confidential information being revealed, the learned additional solicitor general submitted that as of now the information ceases to be confidential because all the settlement applications have either been admitted or are deemed to have been admitted and, thereforee, all the confidential information is already known to the income tax department .....
Tag this Judgment!Court : Gujarat
Reported in : [2000]99CompCas461(Guj)
..... at the figures, which have been furnished along with the affidavit-in-reply, that more than 90 per cent. of the workmen have agreed to such a settlement and the settlement has been made an award by the industrial court. at the time of the hearing of the petition, we were told across the bar that out of total ..... or otherwise arbitrary and/or unreasonable. respondent no. 3-association is a representative union of the majority and the majority of the workers have already accepted the proposal and settlement and have, that way, accepted the compromise. we have also seen and satisfied ourselves that the terms and conditions incorporated in the compromise are not adverse to the ..... with their applications on or before december 10, 1996. this position will also be available to those who had applied but have so far not accepted the payment under the award. 22. for the foregoing reasons and subject to the aforesaid directions, the petition is dismissed. rule is discharged with no order as to costs. .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]267ITR129(Guj)
..... power of waiver or reduction having not been expressly conferred on the commission, the same indicates that so far as the payment of statutory interest is concerned, the same is outside the purview of the settlement contemplated in chapter xix-a of the act. the hon'ble supreme court has shown indulgence only to the extent ..... and the fact that the power of waiver has not been conferred on the settlement commission, indicates that so far as payment of statutory interest is concerned, the same is outside the purview of settlement contemplated in chapter xix-a. while the settlement commission arrives it at the taxable income of the assessee on the basis of ..... be permitted to raise these contentions.18. mr. naik has further submitted that the provisions of section 245f are very clear. section 245f(1) empowers the settlement commission to exercise all the powers which are vested in an income tax authority under this act. section 245f(2) confers exclusive jurisdiction to exercise the powers and .....
Tag this Judgment!Court : Gujarat
Reported in : [2004]135TAXMAN210(Guj)
..... power of waiver or reduction having not been expressly conferred on the commission, the same indicates that so far as the payment of statutory interest is concerned, the same is outside the purview of the settlement contemplated in chapter xix-a of the act. the hon'ble supreme court has shown indulgence only to the extent ..... and the fact that the power of waiver has not been conferred on the settlement commission, indicates that so far as payment of statutory interest is concerned, the same is outside the purview of settlement contemplated in chapter xix-a. while the settlement commission arrives at the taxable income of the assessee on the basis of the ..... be permitted to raise these contentions.18. mr. naik has further submitted that the provisions of section 245f are very clear. section 245d(1) empowers the settlement commission to exercise all the powers which are vested in an income-tax authority under this act. section 245f(2) confers exclusive jurisdiction to exercise the powers and .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)187CTR(Guj)583
..... of waiver or reduction having not been expressly conferred on the commission, the same indicates that so far as the payment of statutory interest is concerned, the same is outside the purview of the settlement contemplated in chapter xix-a of the act. the honble supreme court has shown indulgence only to the extent that ..... and the fact that the power of waiver has not been conferred on the settlement commission, indicates that so far as payment of statutory interest is concerned, the same is outside the purview of settlement contemplated in chapter xix-a. while the settlement commission arrives at the taxable income of the assessee on the basis of the ..... be permitted to raise these contentions.18. mr. naik has further submitted that the provisions of section 245f are very clear. section 245f(1) empowers the settlement commission to exercise all the powers which are vested in an income tax authority under this act. section 245f(2) confers exclusive jurisdiction to exercise the powers and .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad190; (1952)2MLJ314
..... argument advanced by learned counsel for the petitioner on the basis that no logical principle can be discovered in the legislature making a distinction between pre-settlement minor inams and post-settlement minor inams does not appeal to us. it may not be possible to predicate the legislative policy underlying the enactment. if the minor inams can be ..... was the landholder, the learned judges stated thus:"the position therefore is that the agraharant here in question which is in kalahasti zamindari continued as before the permanent settlement to be held on an undertenure under the zamindar whose right has now become vested in the petitioner. in such circumstances, we can see no reason why ..... to the zamindari. at the time of the permanent settlement this l/16th part was included in the assets of the zamindari. at the time of the inam commission enquiry, the inam commissioner confirmed only 15/16th portion of the village on 31st december 1863 subject to a payment of jodi of rs. 142-14-4 and a .....
Tag this Judgment!Court : Chennai
Reported in : [1992]196ITR82(Mad)
..... one of these cases on october 11, 1982. messrs. kothari and sons, the first petitioner (a-1), in each of these cases had filed application for settlement before the settlement commission on november 3, 1982, which was permitted to be proceeded with by orders dated october 20, 1983. the second petitioner, d. c. kothari (a ..... merits of which the criminal court had no jurisdiction, the prosecution cannot be stayed. it was further observed that the power to grant immunity by the settlement commission was to be exercised sparingly and the criminal court cannot grant even temporary immunity by granting stay of prosecution. therefore, until immunity was granted, the ..... and, towards this end, try to buy those who remotely control the departmental echelons whose veto or green signal closes or opens the jurisdiction of the settlement commission and hushes or pushes the prosecutions. thus, section 245h, which clothes the commission with the power to grant immunity from prosecution.... is a magnet which .....
Tag this Judgment!Court : Chennai
Reported in : 43Ind.Cas.871
..... it prevails.' these passages show that even as regards the family usage of succession by primogeniture, the family could revert to the ordinary law after the permanent settlement. as regards the question of inalienability without the sovereign's sanction in case of military tenures, the reason for the restricted ownership ceasing as soon as the ..... case was the 14th ground besides, of course, the common ground of inalienability. that 14th ground is as follows:'admittedly there being no personal liability for the payment of the amount found due, the decree directing that the defendants do pay the plaintiffs the amount decreed is not sustainable in law.' for reasons given in appeals ..... ) is the principal amount due under the mortgage. as the plaintiffs are entitled to interest at 12 per cent.till the date 19th september 1913; fixed for payment on the real principal amount and as the lower court's decree allows only 6 per cent.interest between the date of the decree, 19th september 1913, and .....
Tag this Judgment!Court : Chennai
Reported in : [2001]252ITR153(Mad)
..... paid only a paltry sum for signing such false vouchers as indicated in the seized documents.it is also the observation of the settlement commission that there is no evidence to show that no payment was made to the employees as indicated in the seized documents. this also is not the case of the prosecution.it is ..... relating to the individual assessment would not be applicable to the company against whom the complaints were filed. moreover, the finding given in those orders by the settlement commission will not have any bearing on the allegations contained in the complaint. furthermore, even in the individual assessment, no immunity has been granted in regard to ..... that the employees were not fictitious persons and there is no evidence to show that no payment was made to them and in the circumstances, the offer of additional items made by the directors is accepted. this finding of the settlement commission based on the very same seized materials is contrary to the allegations in the complaint .....
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