Judgment Search Results Home > Cases Phrase: railway claims tribunal act 1987 chapter 1 preliminary Sorted by: old Court: patna Page 14 of about 317 results (0.340 seconds)

Assistant Commissioner of Income Vs. Sharma Cold Storage and Ice Facto ...

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD129(Pat.)

..... the returned loss of rs. 7,92,517 ?" 1. under sub-s. (4) of s. 255 of the it act, 1961 (hereinafter referred to as the 'act' for brief), i have been nominated by the hon'ble president of the "tribunal' to act as a third member due to dissent in the disposal of the aforesaid appeal by the learned members who originally ..... the third member is called upon to express his opinion revolves round the raging controversy as to whether in the case of a loss return if the amount of loss claimed by the assessee gets reduced due to its partial non-acceptance (patently covered by the penalty provisions) and the assessment still results in a loss figure, penalty under cl ..... this addition.32. the situation, however, is different as regards the addition of rs. 1,01,300 being arrears of interest relating to earlier years. the amount was claimed as a deduction in this year as a lump sum deduction against capital subsidy and it was nowhere disclosed that it related to earlier years. this fact was revealed only .....

Abhay Prakash Sahay Lalan Vs. High Court of Judicature at Patna Throug ...

Court : Patna

..... advocate whose name is entered in the state roll shall be entitled as of right to practise throughout the territories to which the act extends, in all courts including the supreme court, and before any tribunal or any other authority or person before whom such advocate is by or under any law for the time being in force ..... system of examination means nothing in this state because of large scale use of unfair means. it is indeed comical that students have at times resorted to violence claiming a right to use unfair means in the examination. for fear of violence, such rights were conceded in the past, but it was only after this court took ..... registration of advocates-on-record 5. an intervention petition has been filed on behalf of the bihar yuva adhiwakta kalyan samiti, patna high court branch. the said simiti claims to represent the young lawyers throughout bihar, including the high court. they have strongly opposed the writ petition and have submitted that the improvement in the standard of .....

National Insurance Co. Ltd. Vs. Saro Devi and ors.

Court : Patna

..... the claimant does not challenge the same and allows the said order to become final. the aforesaid amending act shall be of no help to such claimant. it was held by the apex court that in pending claim cases either before the tribunal or the high court or the supreme court the benefit of amendment of sub-section (3) of section ..... . further w.e.f. 14.11.1994, section 166(3) of the 1988 act was omitted by section 53 of the motor vehicles (amendment) act, 1994. the effect of amending act is that w.e.f. 14.11.1994 there is no limitation for filing claims before the tribunal in respect of any accident.6. in dhannalal v. d.p. vijayvargiya, 1996 ..... worse position if the question of condonation of delay in filing the claim petition is pending either before the tribunal, high court or the supreme court. in view of the amending act the claimant became entitled to file such claim petition, the period of limitation having been deleted, the claim petition which has been filed and is being pursued up to this .....

Kashi Nath Poddar Vs. Archana Sahay and ors.

Court : Patna

..... miscellaneous appeal is directed against the judgment dated 17.6.1987, passed by the 2nd additional district judge-cum-motor accidents claims tribunal, dhanbad, in title (compensation) suit no. 69 of 1984, by which the learned tribunal has directed for payment of compensation to the claimant to the tune of rs. 2,88,000, out of which ..... policy had undertaken to indemnify the insured of his total liability under the motor vehicles act, it was incumbent upon the insurance company to pay the entire amount of compensation as claimed by the claimant and as awarded by the learned tribunal.9. i have already noticed above that there was no special contract between the ..... , the insurance company was covering the entire risk and as such the insurance company was to indemnify the insured. learned counsel also submitted that the learned tribunal even in absence of the appellant or his driver, who was driving the vehicle in question at the relevant time, could not have passed the impugned judgment .....

Sunderdas Haridas Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)67ITD89(Pat.)

..... that investment income does not include short-term capital gains for the purpose of levy of tax under section 115e. the delhi bench of the tribunal did not consider the scheme of the act particularly the provisions relating to deduction of tax at source which we have considered above. had these provisions been specifically brought to the notice ..... in other words, the same rate of 20% could have been made applicable to simply what could be described as "investment income" as, this covers, if the claim advanced by the appellant is to be accepted, both normal income and income by way of capital gains, both short-term and long-term. as the legislature has taken ..... as defined under section 115c and so accordingly, should be taxed at the concessional tax rate of 20% stipulated in section 115e. the assessing officer rejected the claim on the ground that the concessional tax rate of 20% stipulated in section 115e applied only to long-term capital gains and investment income which according to the .....

Tata Yodogwa Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)67ITD174(Pat.)

..... purpose of computation of deduction under section 32ab, were debatable issues and they were not mistakes apparent from record which could be rectified under section 154. the claim was also allowed in the original assessment after due consideration. the subsequent action of the assessing officer under section 154 was a sign of change of opinion ..... the assessee followed mercantile system of accounting with regard to the liability in question and, as such, the demand raised by the central excise authorities had been claimed as deduction. it was clearly an ascertained liability on the basis of the demand raised and the view of the ld. cit (appeals) that it was ..... the demand of excise duty on ingots raised by the central excise authority. the liability was claimed on the basis of mercantile system of accounting followed by the assessee in this regard. thus, as per the provisions of the it act the amount was allowable as expenditure. the liability was definitely ascertained because it was based on .....

Branch Manager, New India Assurance Co. Ltd. Vs. Maya Devi and ors.

Court : Patna

lok nath prasad, j.1. this appeal is directed against the judgment dated 21.5.1992 passed in claim case no. 83 of 1986 by mr. shyama prasad singh, addl. claims tribunal, hazaribagh, thereby and there under the opposite party nos. 1 to 3 were granted compensation to the tune of rs. 90,000.2. the fact, in short, for the purpose ..... any view of the matter, the liability of the insurance company is very much limited in view of the provision of section 95 (2) (b) (ii) of the motor vehicles act, 1939 and beyond the liability the excess amount of compensation is to be paid by owner of the bus.7. definitely from the impugned order it is clear that the ..... liability of the insurance company was very much limited to the extent of only rs. 15,000 in view of the provision of section 95 (2) (b) (ii) of the act, 1939. similar view was taken by the supreme court and it was held that in such a situation in view of the provisions as mentioned above, and according to the .....

Jharia Firebricks and Pottery Works (P) Ltd. and anr. Vs. State of Bih ...

Court : Patna

..... in its discretion to grant special leave from any judgment, decree, determination, sentence or order in any case or matter, passed or made by any court or tribunal in the territory of india. ordinarily once special leave is granted it is against the judgment decree etc. however, by practice this court sometimes limits the leave to ..... limited to the question of sentence. similarly, in jagdev sing v. state of punjab, (supra) leave was limited to the applicability of the probation of offenders act and accordingly this court did not permit enlargement of the leave observing that the scope of the leave was confined to the limitations specified in the order granting special ..... : '5........while granting special leave this court considered the whole case and came to the conclusion that in the interest of justice only the applicability of the act required examination. on no sound principle can this court now ignore the limited scope of the special leave as granted. the scope of the appeal must be .....

S.B. Ganguly Alias Satya Brata Ganguly Vs. State of Bihar and anr.

Court : Patna

..... of the field and getting across smear words from many persons even from some of my confreres. this perilous juncture leaves no alternative for me than to claim damages and compensation from the company as the losses i am incurring, mental torments i am suffering and struggling tooth and nail with the adverse situations, for ..... failed to get compensation from the company dr. ghosh took extreme step against the petitioner and immediately the drug inspector without observing the mandatory provisions of the act and the rules, filed the complaint. it is well settled that criminal law is not to be enforced as an instrument of wreaking vengeance by an aggrieved ..... case of criminal liability of the petitioner inasmuch as the same does not constitute any offence. according to him, for prosecuting a person under section 27 of the act, the allegation must be specific that the medicine was adulterated and . without there being any report from the government analyst, the complaint petition could not have .....

Union of India (Uoi) and Etc. Etc. Vs. Kashinath Mahto and ors. Etc.

Court : Patna

..... claimants, however, received compensation under protest as to the sufficiency of the amount and filed petitions before the said authority claiming higher compensation. the matter was ultimately referred to the tribunal for determination of compensation. it appears from the award of the competent authority that the lands acquired by the said authority ..... of village koch to only intervened by damodar river, was an industrial and urbanised area and there are collieries, schools, colleges, hospital, market and railway station. there was, therefore, suitability of the acquired land for industrial activities. however, there is no finding that on the date of notification of ..... respectful agreement with the ratio in hari krishan khosla case. it would be seen that sub-section (2) of section 23 of the landacquisition act act expressly states that the solatium is 'in addition' to the compensation as considered for compulsory nature of acquisition. this distinction............ was pointed out inacatena .....