Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 79 warrants issued under sections 77 and 7 Sorted by: old Page 18 of about 27,117 results (0.858 seconds)

Shah Abdul Bagi and ors. Vs. the State of Uttar Pradesh and ors.

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 .....

Flores Gunther Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1987)22ITD504(Hyd.)

..... the procedural law as distinct from substantive law. the liability for tax and penalty would always remain on the assessee ; but if the time prescribed under the act expires, the liability cannot be imposed by the authorities, the reason being that the assessee should not be subjected to unending hardship. however, before the limitation ..... income-tax officer, a ward, salary circle, hyderabad, in his assessment order dated 21-3-1983 passed under section 143(3) of the it act, 1961 (hereinafter called the act), accepted the revised return filed showing nil income holding that payments made by bhel to the three foreign collaborators for services rendered by the assessees in ..... 1979-80 and 1980-81.however, while returning their income they have deducted the expenses and also deduction available under section 10(6)(vi) of the it act.subsequently, bhel filed revised returns disclosing nil income on behalf of each and every expert in these appeals along with an enclosed letter. in the said .....

National Insurance Company Limited Vs. Satya Prakash and ors.

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 .....

Harish Kumar and ors. Vs. Collector of Customs

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 .....

Assistant Controller of Estate Vs. Late Shri J.P. Srivastava

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 .....

inspecting Assistant Vs. Tarajan Tea Co. (P.) Ltd.

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 .....

Sheetgrah Sangh, U.P., Kanpur and anr. Vs. State of Uttar Pradesh and ...

Court : Allahabad

Reported in : AIR1988All79

..... , dated february 19, 1987 issued by the- state government in exercise of its powers under section 29 of u. p..regulation of cold storages act, 1976 (the 'act', in brief) fixing the maximum hiring charges which a licencee may charge for storing potatoes in the cold storage including any other service rendered in ..... public interest would mean encouragement of the growth or proliferation of the cold storages or any other action which may subserve the dominant object of the act preservation of agricultural produce which includes potatoes ensuring continued availability of the produce to the community at large throughout the year and mitigation of hardship to ..... notification on the ground that the recommendation of the advisory board that cold storages constructed after october, 1983 might be exempted from the operation of the act was wrongly disregarded by the stategovernment is also unsustainable. we are concerned here with the validity of the fixation of maximum charges under section 29. .....

Barkha Investments and Trading Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... arrived at by my learned brother in respect of the merits of the main issue relating to the applicability of section 40a(8) of the income-tax act, 1961 (the act) to the appellant-company (henceforth the " company"). the relevant facts have been set out in the proposed order but i would like to point out ..... emergency period to ensure financial discipline which gave rise to various modifications and amendments in the relevant statutes and rules, including the companies act, 1956, r.b.i. act, 1934, interest-tax act, 1974, fera act, 1973, and the like. the section was introduced to make the deposits costlier since it was made so in the banking sector. ..... section 40a opens with the following language : "(1) the provisions of this section shall have effect notwithstanding anything to the contrary contained in any other provision of this act relating to the computation of income under the head ' profits and gains of business or profession'. " 12. therefore, the section is applicable to persons, i.e. .....

Kishan Gupta Vs. Municipal Corporation of Delhi

Court : Delhi

Reported in : 33(1987)DLT397; 1988(14)DRJ197

..... of rs. 500.00 . the government servant had repaid that amount and had pleaded guilty to the charge. he was given benefit of section 4 of the probation of offenders act. on the basis of this conviction the government servant was dismissed from service. while releasing the convict on probation, the magistrate had made certain observations that it was under the ..... parking his scooter in a no-parking area should be dismissed from service. it was further observed that the right to '.impose a penalty carries with it the duty to act justly. the supreme court held that the penalty of dismissal from service imposed in that case was whimsical and it set aside the said penalty. then reference has been made .....

Bhavana N. Nanavaty Vs. Gift-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1988)26ITD182(Ahd.)

..... certain shares to her as a beneficiary.thereafter, the learned counsel for the assessee had also referred to sections 50, 55, 56, 58 and 69 of the indian trusts act, 1882, which contain 'trustee may not charge for services', 'rights to rents and profits', 'right to specific execution', 'right to transfer beneficial interest' and 'rights ..... as a trustee, if the beneficial enjoyment is retained in the transferor, there is no gift or transfer of property which could be subject to charge under this act, and similarly, even though a transferor retains the property himself in second instance, as the beneficial enjoyment of the property has shifted, such a declaration of trust ..... beneficiaries. in this view, of the matter, the trustees of the trust in question would qualify as 'donee' as defined in section 2(viii) of the act. further, the shares transferred by the assessee to the trust in question were without consideration inasmuch as the terms and conditions contained in the deed of trust would .....