Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 24 the finance committee Sorted by: old Court: delhi Page 10 of about 430 results (0.112 seconds)

Farrukhabad Investment (i) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2003)85ITD230(Delhi)

..... beyond the limitation period. he stated that the penalties under section 271d/271e were governed by the provisions of section 275(1)(c) of the act. the assessment for the asst. yrs. 1992-93, 1993-94, 1994-95 and 1995-96 were completed up to 19th march, 1997. the penalty proceedings were initiated on 1st nov., 1999. the assessment ..... ao had initiated penalty proceedings under sections 271d and 271e on 26th may, 1992; assessment was completed on 26th june, 1992 and the penalty orders were passed on 24th aug., 1993. the assessment order was appealed against in that case. on these facts, the hon'ble bench explained the provisions of clause (c) of section 275, inter alia, as ..... the judgment of the hon'ble madras high court in kumari a.b. shanti's case (supra) had been stayed by the hon'ble supreme court as reported in (1993) 204 itr 1 (sc), and so no assistance could be derived from the said judgment. the following judgments have, on the contrary, upheld the constitutional validity of section .....

Asian Hotels Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2002)81ITD127(Delhi)

..... erroneous in so far as it was prejudicial to the interest of revenue.he proceeded to take actionunder section 263 of the act and issued the following notice to the assessee on 5thmarch, 1993 : "assessment in your case for asst. yr. 1989-90 was completed under section 143(3) on 22nd march, 1992, on total income of rs. 47, ..... allowed erroneously, i, therefore, propose to revise the order passed for asst. yr. 1989-90 in your case. you, are, therefore, required to. show-cause on 9th may, 1993 in person or by authorised representative to explain why the deduction under section 80hhd should not be disallowed for the asst. yr. 1989-90," the assessee put in appearance before ..... order was erroneous insofar as it was prejudicial to the interest of revenue and he, therefore, issued a notice under section 263 to the assessee on 5th march, 1993. the said notice is reproduced at p. 2 of the order of the tribunal and a perusal thereof shows that deduction under section 80hhd had been initially claimed on .....

Rajesh Mishra and ors. Vs. Govt. of Nct of Delhi and ors.

Court : Delhi

Reported in : 2002VAD(Delhi)276; 98(2002)DLT624

..... have employment elsewhere. a member of the home guards can be a professional or a government servant or a person carrying on any trade or occupation, industrial worker, university student, etc.; it can be anyone who can give some spare time for the benefit of the community. in fact, of the applicants who were before the ..... for regular work force. reliance in this connection has been placed on state of haryana and ors. etc. etc. v. piara singh and ors. etc. etc. : (1993)iillj937sc .12. the learned counsel would further contend that even the apex court in balwinder singh v. state of punjab : (1999)iillj1411sc had laid down the law that preference ..... in holding that the several conditions imposed by the two governments in their respective orders relating to regularization are arbitrary not valid and justified -- the high court acted rather hastily in directing wholesome regularization of all such persons who have put in one year's service, and that too unconditionally. we may venture to point .....

Delhi Transport Corporation Vs. Daya Nand and ors.,

Court : Delhi

Reported in : 99(2002)DLT188; 2002(64)DRJ202; (2002)IIILLJ728Del; 2003(2)SLJ78(Delhi)

..... termination of service, if recorded, the learned counsel would contend, would sub-serve the principles of natural justice.8. strong reliance in this connection has been placed on aligarh muslim university and others. v. mansoor ali khan, : air2000sc2783 ; punjab & sind bank and others v. sakattar singh, (2001) 1 scc 214; hindustan paper corporation v. purnendu ..... provisions can be read down.48. the question came up for consideration again before the apex court in d.k. yadav v. jma industries ltd., : (1993)iillj696sc wherein it was held:-'11. the law must thereforee be now taken to be well-settled that procedure prescribed for depriving a person of livelihood must ..... can be held to be constitutional by interpreting the same in the light of procedural safeguards granted to an employer under another statute, viz. industrial disputes act.46. keeping in view the aforementioned backdrop, the question posed in the writ petitions may now be considered.47. how an in what manner a discrimination .....

Dr. Nalini Mahajan, Vs. Director of Income Tax (inv.) and ors.

Court : Delhi

Reported in : 2002VAD(Delhi)353; 98(2002)DLT525; [2002]257ITR123(Delhi)

..... of maharashtra v. indian medical association & ors., 2001 x ad (sc) 74 wherein the apex court was concerned with the term 'management' occurring in maharashtra university of health sciences act, 1998. therein a question arose as to whether the state government is required to obtain the approval of the medical council of india for establishment of new ..... judges who were masters of their fields, like lord blackburn, may often in practice enjoy greater prestige than the rationale of lesser judges. 41. referring to quinn v. leathain, (1990-1993) aer (rep. 1), krishna kumar v. union of india, : (1991)illj191sc , commissioner of income tax v. sunengineering co. ltd., : [1992]198itr297(sc) , regional manager v. pawan ..... deduced there from. (see union of india and ors. v. dhanwanti devi and ors., : (1996)6scc44 .93. in commissioner of income tax v. k. ramakrishnan, : [1993]202itr997(ker) , it has been stated:-'the words used by judges in their judgments are not to be read as if they are words in an .....

Dr. Nalini Mahajan Vs. Director of Income Tax

Court : Delhi

Reported in : (2002)176CTR(Del)1; [2002]122TAXMAN897(Delhi)

..... in state of maharashtra v. indian medical association 2001 xad (sc) 74, wherein the apex court was concerned with the term 'management' occurring in the maharashtra university of health sciences act, 1998. therein a question arose as to whether the state government is required to obtain the approval of the medical council of india for establishment of a new ..... judges who were masters of their fields, like lord blackburn, may often in practice enjoy greater prestige than the rationale of lesser judges.41. referring to quinn v. leathain (1990-1993) aer (rep. 1), krishna kumar v. union of india : (1991)illj191sc , cit v. sun engg. co. ltd. : [1992]198itr297(sc) , regional manager v. pawan kumar dubey : (1976) ..... for what it decides and not what can logically be deduced there from - union of india v. dhanwanti devi : (1996)6scc44 .93. in cit v. k. ramakrishnan : [1993]202itr997(ker) , it has been stated :'the words used by judges in their judgments are not to be read as if they are words in an .....

Sunil Agarwal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... kishore a. meswani in ita no.7161(b)/87, dt. 7th aug., 1990, and on a decision of supreme court in the case of shri krishan v. kurukshetra university, air 1976 sc 376, wherein the hon'ble apex court had held that : "any admission made in ignorance of legal rights or under duress cannot bind the maker of ..... the raid party had enough evidence that the assessee was engaged in this liaison turnover in respect of many more parties running through three financial years, i.e., 1993-94 to 1995-96.18. the learned departmental representative further submitted that the assessee himself asked for deduction on account of expenses from billing commission done for job works ..... aforesaid, but which were returned back with the remarks "no such concerns exists". on being confronted the assessee filed affidavits wherein it was stated that these persons had acted as name-lenders for the assessee's companies for a consideration of rs. 100 on each rs. 1,00,000 deposited in their bank accounts.18. the ultimate .....

Salora International Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... , was engaged in the business of manufacture of television sets, components and in the business of export of garments. the assessee company started panasonic division in 1993 with technical collaboration agreement with matsushita electronic industrial company ltd. ("meicl" in short) for the manufacture of colour television sets in india. during the previous ..... television & audio india ltd. ("mtaic" in short) and moved an application before the hon'ble high court of delhi under section 394 of the companies act seeking approval of the scheme of arrangement which provided that assessee company was to spin off the entire property, rights and powers including the technical assistance and know ..... capital gains in the case of depreciable assets only. the general provisions regarding the mode of computation of capital gain are provided in section 48 of the act. section 50 on which the reliance is placed by the learned d.r.reads as under : "50. special provision for computation of capitalgains in case .....

Union of India (Uoi) and ors. Vs. Parshadi and ors.

Court : Delhi

Reported in : 2003(69)DRJ751

..... mr. lekhi argued that the ratio of-the aforesaid cases had to be understood in the relevant facts of the case and the law laid could not be of universal application. whether the relevant departmental files were produced before the court by the government and the court on scrutiny of the same came to the conclusion that the ' ..... which the stay remains in operation has to be excluded in computing the period of two years prescribed in section 11-a of the act. in gandhi grah nirman sahkari samiti ltd. v. state of rajasthan, : 1993(66)elt47(sc) , the same ratio of law has been laid down. so, we reject this contention also.'after the judgment of ..... of j & k and ors., : 1999crilj464 , ghulam din buch etc. v. state of jaminu and kashmir : 1996crilj2291 , food corporation of india and ors. v. jagannath dutta and ors. : [1993]2scr497 , state (delhi admn.) v. n.s. giani and ors. : 1990crilj1207 , sheo nandan paswan v. state of bihar and ors. : 1987crilj793 and ibrahim ahmad batti v. state of gujarat .....

Madura Coats Limited Vs. Bank of India and anr.

Court : Delhi

Reported in : III(2003)BC27; [2003]116CompCas291(Delhi); (2003)3CompLJ494(Del); 105(2003)DLT37; 2003(68)DRJ745; [2003]44SCL718(Delhi)

..... ) and 18 of the sica, in the public interest. 2. the decision in maharashtra tubes ltd. v. state industrial & investment corporation limited and anr., : [1993]1scr340 has been relied upon by mr. mata, learned counsel for the bank, to buttress the contention that the present proceedings ought not to continue any further. the ..... a sick industrial company in respect of which a reference is pending before the board for industrial and financial reconstruction under the sick industrial companies (special provisions) act, 1985. the respondent contends that even if it succeeds before the arbitrator it will not be able to realise its claim from the appellant. the mere ..... felt that so far as such creditors are concerned, different considerations may come into play but the high court with respect failed to appreciate that the 1985 act was enacted primarily to assist sick industrial undertakings which inter alias failed to meet their financial obligations. it is, thereforee, difficult to accept the view .....