Section 52 - Judgment Search Results
Home > Cases Phrase: section 52 Year: 1990 Page 1 of about 9,686 results (0.163 seconds)Udaipur Mineral Development Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Jaipur
Decided on: Jul-25-1990
Reported in: (1990)35ITD172(JP.)
..... the ito had not taken into consideration the provisions of section 52 1 and section 52 1 deals only with the question of capital gains ..... assessee it is not possible to apply any of the sub sections of section 52 for in such a case there cannot be any intention ..... took note of the position that the scope of sub section 1 of section 52 was extremely restricted and thereafter observed on page 607 itself .....
Tag this Judgment! Ask ChatGPTCentral India Industries Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Mar-28-1990
Reported in: [1990]184ITR242(Cal)
..... purpose of taxing alleged capital gains by invoking the provisions of section 52 of the act 49 077 partly paid up shares of ..... the purchase price to close relations and it was conceded that section 52 1 could not be invoked unless there was evidence of ..... the consideration stated the supreme court rejected such submission holding that section 52 2 has no application and it was necessary to establish .....
Tag this Judgment! Ask ChatGPTGoudappa Appaya Patil Vs. Shivari Bhimappa Pattar and Another
Court: Karnataka
Decided on: Jul-10-1990
Reported in: AIR1992Kant71
..... if the contention of the learned counsel for the appellant that sec 52 of the t p act does not contemplate writ proceeding or ..... is directly and specifically in question will be a proceeding attracting sec 52 of the transfer of property act and as such the property ..... would have incurred towards maintaining himself had he been alive further section 163 a read with schedule ii of the act itself having .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Sudha Transports
Court: Chennai
Decided on: Mar-25-1990
Reported in: [1991]189ITR691(Mad)
..... for its opinion whether on the facts and in the circumstances of the case section 52 1 of the income tax act 1961 can be invoked to determine the capital ..... down in k p varghese v ito 1981 131itr597 sc to cases arising under section 52 1 of the income tax act 1961 the question has to be answered in ..... ratnam j 1 in this tax case reference under section 256 1 of the income tax act 1961 at the instance of .....
Tag this Judgment! Ask ChatGPTState of Gujarat Vs. Abdulrasid Ibrahim Mansuri
Court: Gujarat
Decided on: Jan-22-1990
Reported in: (1990)2GLR947
..... forwarded to the magistrate sub section 3 of section 52 provides that every person arrested and articles seized under sub section 2 of section 41 or section 42 or section 43 or section 44 shall be forwarded without ..... officer in charge of the nearest police station or the officer empowered under section 53 under sub section 4 of section 52 the authority or the officer to whom any person or article is .....
Tag this Judgment! Ask ChatGPTHyderkhan Lalkhan Pathan Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Nov-07-1990
Reported in: (1992)1GLR61
..... in any way related or relevant for the purpose of punishment under rule 1287 12 section 52 deals with an entirely different situation i e where the superintendent of the jail is ..... for him to adequately punish the offender and therefore he may prosecute such offender under section 52 of the act and additional imprisonment can be awarded 13 there is nothing inconsistent between .....
Tag this Judgment! Ask ChatGPTLaxmidhar Sahu Vs. Smt. Padmini Tripathy and ors.
Court: Orissa
Decided on: Mar-14-1990
Reported in: AIR1991Ori9
..... decree had been against him personally 4a on a plain reading of section 52 and applying the same to the present dispute it will be clear ..... it is not clear whether the same is one as provided under section 52 1 c p c or personal in case the decree would have ..... without being assailed there is no scope for the legal representative to attract section 52 c p c where a decree is silent as regards how the .....
Tag this Judgment! Ask ChatGPTSankarlal Agarwala Vs. the State
Court: Kolkata
Decided on: Mar-26-1990
Reported in: (1990)1CALLT339(HC)
..... seize any forest produce for alleged commission of a forest offence from section 52 of the indian forest act 1927 act for short but as ..... clearly stated that the seizure in the instant case was made under section 52 1 of the act and merely because the concerned officer has used ..... the goods have been rightly seized under rule 7 3 read with section 52 of the act which falls under chapter ix thereof 9 in .....
Tag this Judgment! Ask ChatGPTVelimalai Rubber Co. Ltd. Vs. Inspecting Assistant Commissioner of Agr ...
Court: Kerala
Decided on: Nov-06-1990
Reported in: [1991]190ITR385(Ker)
..... the return it is open to the department to take action under section 52 and impose a fine which may extend to rs 5 for ..... of the provisions for levying penalty fine and prosecution provided under sections 20 1 52 and 53 the authorities went wrong in their interpretation of ..... s fee fixed at rs 1 000 direct taxation self assessment sections 17 20 52 and 53 of kerala agricultural income tax act 1950 and .....
Tag this Judgment! Ask ChatGPTSalamat Ali Vs. the State Through Police
Court: Madhya Pradesh
Decided on: Sep-25-1990
Reported in: 1991CriLJ1991
..... practitioner of his choice article 22 5 deals with preventive detention 29 the provision in section 52 of the act has to be interpreted as directory non compliance with this requirement would ..... value 32 in view of the law discussed above i hold that the provision in section 52 of the act is directory and non compliance with the same may affect the reliability .....
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