Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1987)20ITD643(Delhi)
..... plot no. 56, block no. 10, golf links, new delhi, which has been ordered to be acquired under section 269f of the income-tax act, 1961 ('the act').2. we have heard the learned counsel for the appellants and the learned departmental representative and have perused the material placed before us.3. shri ..... 63.2 per cent of the apparent consideration, the learned competent authority felt satisfied that the conditions for initiating proceedings for acquisition under section 269c of the act existed. he, therefore, recorded his reasons on 14-5-1985 and initiated proceedings for acquisition by getting the requisite notification published in extraordinary gazette dated ..... the inspector's report would show that his report is nothing but a mathematical exercise based on certain assumptions. although proceedings for acquisition under the act are of a quasi-criminal nature and expose the parties to very serious consequences, the learned competent authority has not bothered to improve upon the inspector .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1987)(11)LC545Tri(Mum.)bai
..... the learned departmental representative for the respondent. it is that once an order of confiscation is passed by the adjudicating authority under the provisions of the customs act, the quantum of fine in lieu of confiscation to be imposed is in the absolute discretion of the adjudicating authority. the only limiting factor under section 125 ..... , confiscated 3,002,557 metric tonnes of refined industrjal coconut oil, imported by m/s. jain exports private limited, under section 111 (d) of the customs act, 1962, based on his finding that the goods are not covered by valid import licences for their import and that, therefore, they had been imported in violation of ..... , shri pal submitted that this point had been considered by the delhi high court who had observed that this action of the other custom houses could not act as an estoppel against the collector of customs, ahmedabad in allowing clearance of the consignments without any penal action. shri pal, therefore contended that the collector' .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987(1)WLN433
..... . soni, champalal, kamla suraj, kamlesh and gangashanker. however the learned sessions judge acquitted shyam, dalip, amritlal and mumal from the offence under section 3(1) of the act of 1956. mst. kamla, suraj, kamlesh and gangashanker have not preferred any revision. only these two accused petitioners, i.e. soni and champalal have come up in revision ..... found drunk by the doctor soon after the occurrence. he has however, challenged the conviction of accused petitioner mst. soni under sectionection 3(1) of the act of 1956. he has submitted that although the learned chief judicial magistrate and the learned sessions judge have relied on the testimony of pw 10 mohanlal who has ..... . he has only made a submission that mst. soni should not be treated differently from the other accused persons. he has further submitted that the rajasthan prohibition act has already been abolished, a lenient view may be taken after 14 years of the occurrence. the occurrence took place in 1973. after 14 years it will .....
Tag this Judgment!Court : Rajasthan
Reported in : 1987WLN(UC)646
..... not employed in his concern by use of coercive process of disciplinary jurisdiction. from the observations made by the hon'ble supreme court it is clear that the act complained of must have some rational connection or bearing on the contract of employment between employer and employee. the government has issued circulars from time to time relating ..... the appellant for misconduct relating to morality also, as no charge-sheet has been served upon him in this regard. it may further be observed that the act for which the appellant was placed under suspension has no rational connection or bearing on the contract of employment between the state as employer and the government servant ..... put under suspension, then such a power may be termed as arbitrary power. a government servant may be facing trial of a minor offence under the motor vehicles act. would it mean that he should be placed under suspension because he is facing trial? thus it leads us to infer that government servant could be placed .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1987)22ITD266(Ahd.)
..... providing the annuities for the beneficiaries, the trustees shall (i) enter into a scheme of insurance with the life insurance corporation established under the life insurance corporation act, 1956 (31 of 1956), or (ii) accumulate the contributions in respect of each beneficiary and purchase an annuity from the said life insurance corporation of india ..... his becoming incapacitated prior to such retirement, to the extent to which such payment does not, exceed the contributions made prior to the commencement of this act and any interest thereon. a reading of the above provision clearly shows that the payments from approved superannuation funds on the death of a beneficiary or ..... according to us he has misinterpreted the same inasmuch as the words used are "fifteen thousand rupees per annum". a reading of the provisions of the act as well as the rules pertaining to superannuation funds clearly shows that during the lifetime of an employee, the employer is supposed to contribute to the approved .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1988All1
..... the law, as mentionedabove, the controversy whether the suit couldbe filed by the society, the society is notentitled to be registered under section 20 of thesocieties registration act does not arise fordecision in this case. the suit, we have heldabove, was filed by the plaintiffs on the basisthat they were members of muslimcommunity. 22. ..... view taken by the patna full (division ?) bench is:'we are, therefore, of the view that the expression charitable purpose as used in the societies registration act does not embrace purpose which are religious or predominantly religious. if that be the correct view of law there cannot be any doubt that the inspector general of ..... the learned single judge, the argument was that the society masjid was not entitled to be registered on account of prohibition contained in section 20 of societies registration act, therefore, the society was incapacitated from filing the suit and, as such, the suit could not be dismissed on the ground of having not been filed .....
Tag this Judgment!Court : Allahabad
Reported in : II(1987)ACC192
..... mohammad israr ahmad against a scooter belonging to one satya prakash. the case set up by the claimant was that the claimant was going on a scooter along with one bal kishan agrawal from bareilly to ramganga. a mini bus was coming from the side of ramganga. an accident took place and, consequently, satya prakash, the claimant, sustained a fracture in ..... by the tribunal on merits the argument is that the insurance company can only challenge the award on the grounds, specifically mentioned in section 96(2) of the motor vehicles act, 1939 (hereinafter referred to as the act).10. in reply, the learned counsel for the insurance company has placed before me the provisions of section 110-c (2a) of the ..... act, which provides as under:110-c (2a). where in the course of any inquiry, the claims tribunal is satisfied the-- (i) there is collusion between the person making the claim .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1987)(14)ECC217
..... channelised agencies such goods would come within the scope of the expression 'otherwise controlled1 as mentioned in section 3(1) of the imports and exports (control) act. in view of this distinction between prohibition' on the one hand and 'restriction or otherwise controlled' on the other hand the goods should not have been ..... absolutely confiscated in view of the provisions of section 125 of the customs act because discretion for absolute confiscation rests with the adjudicating authority only in respect of prohibited goods and not in respect of goods which are restricted or otherwise ..... for the appellants seeking to interpret the term 'prohibited' referred to in section 125 of the customs act based on the distinction between 'prohibited' and 'restricted or otherwise controlled' in the imports & exports (control) act. this question is no longer open to controversy in view of the supreme court's judgment in the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1989)29ITD98(All.)
..... remind ourselves that the legislature made provision for time within which any proceeding either assessment, penalty, etc., could be initiated and finalised under the income-tax act, wealth-tax act, etc. but as far as the completion of the estate duty assessment once validly initiated, there is no time limit prescribed. we do not intend ..... the valuation shown in the statement of account filed about 3 decades ago. the appellate controller also considered the provisions of section 71 of the estate duty act and also commentaries and decisions of other various high courts relating to that point as evident in the appellate order. after considering all these implications, the ..... proceedings must be completed within a reasonable time. different case laws were cited in that regard.7. it was submitted also that section 73a of the act placed limitation for commencement of proceedings or reassessment from which it could be seen that the intention of the legislature was to prescribe reasonable period of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Guwahati
Reported in : (1988)24ITD440(Gau.)
..... were before the ito at the time of the original assessment, we hold that the ito had no jurisdiction to re-open the assessment under section 147(a) of the act. the cit(a) was accordingly justified in cancelling the ito's order of re-assessment under section 147(a).7. now coming to the additional ground raised at the time ..... discovered by the income-tax officer will not necessarily amount to disclosure within the meaning of this section.there was a similar explanation to section 34 of the income-tax act, 1922. the scope and intent of explanation to section 34 has been explained, by their lordships of the supreme court in the case of calcutta discount co. ltd. v. ito ..... to the extent of rs. 5,00,000 and, therefore, the ito had the necessary jurisdiction to re-open the assessment within the meaning of section 147(a) of the act. it was pointed out that during the course of reassessment proceedings for the assessment years 1972-73, 1973-74 and 1974-75, the ito on the basis of information gathered .....
Tag this Judgment!