Court : Guwahati
T. Vaiphei, J. 1. This bunch of writ petitions being inter-connected are disposed of by this common judgment.2. In this writ petition, the petitioner prays for setting aside the letter dated 2.4.2004 (Annexure-XXIX) issued by the respondent No. 2 for treating B.Ed, in Physical Education as the qualification for the post of Headmaster of Netaji Subhas Vidyaniketan Higher Secondary School, for quashing the tentative seniority list dated 27.11.2001 (Annexure-XV) and for counting his past service in the Mahatma Gandhi Memorial Higher Secondary School for the purpose of seniority.3. The facts of the case relevant for disposal of this writ petition may be stated. The petitioner was initially appointed on 17.7.1969 as Asstt. Teacher of Mahatma Gandhi Memorial Higher Secondary School, Agartala, which is a privately managed Govt. aided school. His appointment was approved by the respondent No. 2 on 7.10.1969. He was thereafter granted post-graduate pay scale w.e.f. 17.7.1969, which was subsequ...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD209; 2000(1)ALT353
ORDERN.Y. Hanumanthappa, J.1. This is a taken up writ petition on the basis of a representation sent by the residents of Krishnapuri Colony, West Nehru Nagar, Secunderabad. The said writ petition is taken up as Public Interest Litigation. The contents of the representation are as follows:The petitioners are the residents of Krishnapuri Colony, West Nehru Nagar, Secunderabad, which comes under the jurisdiction of Secunderabad Cantonment. It is alleged that M/s. Kartik Constructions of West Maredpalli (2nd respondent) constructed 27 flats multi-storied complex, opposite to their houses without making a provision for septic tanks. According to the petitioners the 2nd respondent constructed 27 flats though the cantonment authorities had accorded permission for construction of 10 flats only. Thus the said construction is an unauthorised one. Due to the absence of septic tanks, raw faecal matter is being let in to the adjacent open rain water drain due to which the petitioners are experienci...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1989)31ITD86(Delhi)
1. The sum and substance of all the grounds raised by the assessee in this appeal is to dispute the taxability of sum of/US $ 5,000, received by the assessee-appellant from the organisers of the XXXVth JCI World Congress, 1980, for delivering the keynote address at the Seminar of- the said JCI World Congress held at Osaka, Japan, on the llth November, 1980, on the theme "Energy: Planning for the Future", and participating in the Subsequent panel discussions of the Seminar.2. The assessment year involved is 1981-82 for .which the relevant previous year ended on 31-3-1981. The assessee derives income from salary, house property, dividends, interest etc. In part III of the return of his income the assessee had shown a sum of Rs. 41,800 equivalent to.US $ 5,000 and claimed the same as exempt from income-tax for delivering the key-note address on "Energy: Planning for the Future" and participating in the panel discussion. The assessee had also claimed a sum of Rs. 5,000 as exempt in very s...
Tag this Judgment!Court : US Supreme Court
Board of Education v. Allen - 392 U.S. 236 (1968) U.S. Supreme Court Board of Education v. Allen, 392 U.S. 236 (1968) Board of Education v. Allen No. 660 Argued April 22, 1968 Decided June 10, 1968 392 U.S. 236 APPEAL FROM THE COURT OF APPEALS OF NEW YORK Syllabus New York's Education Law requires local public school authorities to lend textbooks free of charge to all students in grades seven to 12, including those in private schools. Appellant school boards sought a declaration that the statutory requirement was invalid as violative of the State and Federal Constitutions, an order barring appellee Commissioner of Education from removing appellants' members from office for failing to comply with it, and an order preventing the use of state funds for the purchase of textbooks to be lent to parochial students. The trial court held the law unconstitutional under the First and Fourteenth Amendments and entered summary judgment for appellants on the pleadings; the Appellate Divis...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2006)100ITD142(Ahd.)
1. The President, Income-tax Appellate Tribunal vide order under Section 255(3) of the Income-tax Act, 1961 constituted a Special Bench for the aforesaid appeal and to consider the following question : Whether on the facts and in the circumstances of the case, loss arising from sale of shares applied for by a dealer and allotted to it in Public Issue is hit by Explanation to Section 73 of the Income-tax Act, 1961.2. The assessee is engaged in the business of trading in cloth and shares. During the year under consideration sales of cloth have been shown at Rs. 10,93,95,764 and the sales of shares at Rs. 7,35,12,152, both aggregating to Rs. 18,29,07,916. Assessee claimed a loss of Rs. 1.26 crores arising out of the trading in shares.3. In response to Assessing Officer's query as to why the loss be not taken as speculative loss in view of Explanation to Section 73 of the Act, the assessee's contention was that the loss of Rs. 64,13,807 on account of shares acquired in primary market and ...
Tag this Judgment!Court : Delhi
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON:17. 01.2017 PRONOUNCED ON:21. 04.2017 % + M/S NATH BROTHERS EXIM INTERNATIONAL LTD.PETITIONER Through: Mr. Ajay Vohra, Sr. Adv. with Ms. Kavita Jha, Advocate for petitioner. W.P. (C) 12073/2015 Versus UNION OF INDIA & ANR. RESPONDENTS Through: Mr. Ajay Digpaul, CGSC with Mr. S. Mishra and Ms. Madhuri Dhingra, Advs. for UOI. Mr. Rahul Chaudhary, Sr. Standing Counsel with Ms. Laxmi Gurung, Jr. St. Counsel, on behalf of Revenue. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI S.RAVINDRA BHAT, J.1. The... Petitioner challenges the validity of Section 80(5) of the Income Tax Act, 1961 (hereafter the Act) inserted by Finance Act, 2009 with effect from 01.04.2003 (hereafter the 2009 amendment) and also, the fourth proviso to S.10B (1) of the Act inserted by the Finance Act, 2006 w.e.f. 01.04.2006, (the 2006 amendment) as arbitrary, discriminatory, unreasonable, and violative of Article 14 of the Constitution...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
S.C. Sharma, Acting Chairman: 1. Instant Original Application has been instituted for the following reliefs: “(1) Quash and set aside the impugned order dated 25.11.2009 and pass a fresh order granting pay scales of Lecturer and Reader to the applicant from due dates at par with his other similarly placed colleagues/teachers working in the College with grant of benefits of V-th and VI-th C.P.C. recommendations correspondingly; (2) Direct the respondents to work out/calculate consequential pay fixation in the UGC pay scale which the applicant had been enjoying from the start of his career as Demonstrator in the College with further promotions of Lecturer and Reader at par with his other similarly placed colleagues/teachers who have since long been paid the benefits of the V-th and VI-th Pay Commission recommendations; (3) Direct the respondents to pay interest @ 12 per cent per annum as per settled law on the dues/arrears accruable to the applicant from the due date till the date ...
Tag this Judgment!Court : Guwahati
B.K. Sharma, J.1. The petitioner, an employee of the Food Corporation of India, is aggrieved by the proposal mooted for recovery of the amount drawn by him pursuant to the granting of selection grade scale to him. The impugned action is sought to be taken after about 10 years of granting the selection grade scale to the petitioner.2. The petitioner while was serving as Assistant Grade-II in the scale of Rs. 1650-2655/- was placed in the selection grade scale of pay of Rs. 1825-3430/- by Annexure-1 office order dated 02.12.1994. Consequent upon such order placing the petitioner in selection grade, his pay was re-fixed by Annexure-2 order dated 07.03.1995. The petitioner continued in the selection grade till December, 2001 when he was promoted as Assistant Grade-I(D) with effect from 02.02.2001.3. By the impugned order dated 25.07.2003 (Annexure-3 to the writ petition), it was conveyed that the petitioner was not eligible for the selection grade scale and that his name was wrongly inclu...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1991)38ITD323(Ahd.)
2. The assessee is a firm dealing in iron and aluminium casting and doing job work. There are three partners in the assessee firm of which one is a male partner while the other two are lady partners. The male partner is Shri Subhang M. Shah while the two female partners are his mother and brother's wife.3. According to the assessee, Shri S.M. Shah, the male partner, proceeded to U.S.A. for further studies and getting admitted in North Carolina State University, Raleigh, NC for obtaining degree in M.S. in Management. He already had degree of civil engineering from Gujarat University. The assessee pleaded that the course of management at the university included subjects like computer science, economics, operation research, computer programming, automatic and speedy process management, system analysis, industrial climate and environment and water pollution controls, etc. The assessee further pleaded that under the agreement amongst the partners the firm was to bear half the expenses incu...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Indore
Reported in : (1996)59ITD625Indore
1. These cross appeals, one by the revenue and the other by the assessee, arise out of the order dated 7-10-1991 of the CIT (A)-I, Indore, pertaining to the assessment year 1988-89.2. The hearing of the appeal was last fixed for 14-11-1995 but none appeared for the assessee. The hearing was, therefore, adjourned to 18-1-1996, for which a registered notice was sent to the assessee. The assessee, however, sought adjournment, vide application dated 12-1-1996. The hearing was adjourned to 19-3-1996. The assessee again sought adjournment, vide application dated 19-3-1996. The hearing was adjourned to 5-6-1996. On this date also, none appeared for the assessee. Under these circumstances, we proceed to hear the appeals ex parte, qua the assessee. The ld. Departmental Representative has been heard.3. We take up the Revenue's appeal first in ITA No. 17/Ind/92. Ground No. 1 reads as under : "On the facts and in the circumstances of the case, the learned CIT (A) erred in directing the Assessing ...
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