Court : Rajasthan
Decided on : Aug-08-2002
Reported in : (2002)177CTR(Raj)165
..... ) on the ground that under similar circumstances no penalty was levied in the case of sister concern ?' 2. in the proceedings under section 271(1)(c) of the income tax act, a penalty of rs. 19,320 was levied. the commissioner confirmed the penalty. the tribunal held that out of the total addition of rs. 29,267, penalty was rightly imposed ..... by the courtthis reference application at the instance of revenue under section 256(2) of the income tax act, 1961, has been filed seeking opinion of this court on the following questions :'1. whether on the facts and in the circumstances of the case of tribunal is legally justified .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-16-2002
Reported in : RLW2003(3)Raj1553; 2002(5)WLC67; 2002(5)WLN426
..... that multiplier cannot exceed 18 years purchase factor. in the instant case, deceased was 40 years of age and the second schedule to section 163-a of the m.v. act, 1988 which can be taken as a guideline provides the multiplier for a different age group of the victims and for the age group from 40 years to 45 years ..... the death of a young boy.9. the tribunal failed to award the interest from the date of application. section 171 of the act provides that where any claims tribunal allows a claim for compensation made under this act, such tribunal may direct that in addition to the amount of compensation simple interest shall also be paid at such rate and from .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-27-2002
Reported in : (2004)86TTJ(NULL)410
..... the parties are admittedly income-tax assessees. the amount given and accepted was duly explained amount. hence, there was no addition made under section 68 of the act.5.8 while interpreting penalty provisions the legislative intent and the object behind the enactment plays important role and has always to be kept in mind. the cbdt ..... cit, bikaner range, bikaner.5. the learned authorised representative made the following submissions :5.1 the transaction with sister-concern was not covered by section 269ss of the act. it is an admitted position of facts that there are transactions between two sister-concerns. the assessing officer and the learned dy. cit both have used the words ' ..... 94.2. in this case, the assessing officer had levied a penalty of rs. 5,05,300 under section 271d of the act for violation of provisions contained in section 269ss of the act which prohibits taking or accepting from any other person any loan or deposit otherwise than by an account payee cheque or account payee .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-19-2002
Reported in : 2002(4)WLC198; 2003(1)WLN30
..... created by a statute, even if its order is, expressly or by necessary implication, made final if the said tribunal abused its power or does not act under the act but in violation of its provisions.20. a constitution bench of the hon'ble supreme court in firm of illury subbayya chetty and sons v. state of ..... the civil court by express provision may not be a complete bar to entertain a suit if party satisfies the civil court that the statutory tribunal has not acted in conformity with the fundamental principles of judicial procedure. moreso, the statutory tribunal must be competent to provide all the remedies normally associated with the actions in ..... and ors., : [1997]2scr12 , the court observed that while entertaining the second appeal, the court should not over-look the change brought about by the amendment act of 1976 restricting the scope of second appeal drastically and now it applies only to appeals involving substantial question of law, specifically set-out in the memorandum of appeals .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-14-2002
Reported in : 2002(2)WLC544; 2002(2)WLN663
..... and spirit of the legislation that gives it power to act and must not act arbitrarily or capriciously.'27. similar view has been reiterated by the hon'ble supreme court in comp: trailer and auditor general of india v. k.s. ..... :-'the power....cannot be arbitrarily or indiscriminatorily exercised....the power is coupled with a duty...the authority must genuinely address itself to the matter before it....it must act in good faith, must have regard to all relevant considerations and must not be shirked by irrelevant consideration, must not shriek to promote alien to the letter ..... authority who can always review its order of suspension as it is an inherent power conferred upon him by the provisions of article 21 of the general clauses act, 1897 and while exercising such a power, the authority can consider the case of an employee for revoking the suspension order, if satisfied that the criminal case .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-04-2002
Reported in : [2002(94)FLR1178]; RLW2003(1)Raj109; 2002(3)WLN1
..... in pannalal binjraj v. union of india (15), and ajantha industries v. central board of direct taxes (16). while interpreting section 127 of the income tax act, 1961 the apex court held that recording of reasons for transferring the case from one jurisdiction to another was mandatory and the said reasons must be communicated to ..... industries (india) pvt. ltd., calcutta v. its workmen (13), wherein the apex court categorically held that while passing the order under section 33-b of the act, 1947 the appropriate government must record reasons and the said requirement is to be complied with both, in substance and in letter. merely stating that the withdrawal of ..... apex court observed that the state or its instrumentality must not take any irrelevant or irrational factor into consideration or appear arbitary in its decision. 'duty to act fairly' is part of fair procedure envisaged under articles 14 and 21. every activity of the public authority or those under public duty must be received and .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-16-2002
Reported in : RLW2003(1)Raj235; 2002(4)WLN223
..... evidence. 22. in the present case, from the evidence on record, it cannot be said that the death of the deceased was directly the result of rash or negligent act on the part of the accused petitioner. in these circumstances, the findings of conviction recorded by the courts below cannot be sustained and they are to be interferred with by ..... in such a situation, accident took place, it cannot be said that the death of the deceased in this case was the directly result of a rash or negligent act of the accused petitioner. the mere fact that the accident would not have taken place if the accused petitioner would have been still more cautious would not be enough to ..... as under :- 'to impose criminal liability under section 304-a ipc, it is necessary that death should have been the direct result of a rash or negligent act of the accused and that act must be the proximate and efficient cause without the intervention of author's negligence. it must be the causa causons: it is not enough that it may .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-14-2002
Reported in : 2003(2)WLC519; 2003(1)WLN149
..... petitioners prior to year 1946 and they being sub-tenant on the date of commencement of the rajasthan tenancy act, 1955, have automatically acquired khatedari rights.8. consequently, the special appeal filed by the state is dismissed. the judgment of the learned single judge is set ..... respondents-writ petitioners to alternate remedy before the competent court. the contention of the appellant for extinguishment of the rights of holding under section 63 of the act is wholly misconceived. it has no application to the facts of the case. in view of the continuous possession over the subject land of the writ ..... lawful authority, the interest of such person in holding or part thereof shall stand extinguished. in view of the provisions of section 63 of the rajasthan tenancy act, 1955.6. we have carefully considered the rival contentions and perused the documents placed on record. it appears from the jamabandi of samvat 2012 to 2013, annexure .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-17-2002
Reported in : (2002)77TTJ(NULL)640
..... , now we may pause here for a moment to clarify the legal position on this point as it emanates from the statutory provisions after the amendment effected vide finance act, 2002 in section 158b w.r.e.f. 1-7-1995. on analyzing the statutory provisions, the relevant legal position, in respect of sustenance/deletion of addition, ..... the aforesaid statutory provision, and so any information could also form the basis for addition as undisclosed income. but now, as section 158bb(1) stands as amended vide finance act, 2002, w.r.e.f. 1-7-1995, an information, available with the assessing officer, to form basis for addition in a block assessment, has essentially to ..... the competent authority to entertain belief reasonably and honestly regarding the satisfaction of conditions as postulated under clauses (a), (b), (c) of section 132(1) of the act, and so the authorization for search was not valid. in turn, the consequential block assessment is also held to be legally not valid and so is liable to be .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-09-2002
Reported in : AIR2003Raj158; 2003(1)WLC793
..... the adopted sons are not having any legal right for admission. no specific indication has been given in the eligibility criteria.44. as defined in rajasthan general clauses act, 1955 that 'son' in the case of any one whose personal law permits adoption, shall include adopted son meaning thereby that adopted son in view of section ..... been held by the hon'ble supreme court that who could claim--candidate born in forward class--transplanted in backward class by marriage, adoption or any other voluntary act--not entitled to benefit of reservation for sc/st. learned counsel for the respondent further referred paras 5, 6, 13 and 14 of the judgment whereby the ..... concerned after adoption the natural father of the petitioner is late shri hajari prasad.11. learned counsel for the petitioner has mentioned the provisions of rajasthan general clauses act 1955 wherein son is defined that 'son' in the case of any one whose personal law permits adoption, shall include an adopted son.'12. he also referred .....
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