Judgment Search Results Home > Cases Phrase: the adamas university act 2014 Court: gujarat Page 21 of about 309 results (0.092 seconds)

Income-tax Officer Vs. Bombaywala Readymade Stores

Court : Gujarat

..... while admitting the matter on 19.09.2005, the following question of law was framed : "whether, on the facts and in the circumstances of the case, the income tax appellate tribunal was justified in law in holding that since no return of income had been filed by the assessee, no penalty could be levied under section 271(1)(c) of the income tax act, 1961 for concealment of income?" 3. ..... act and further holding that since the income is assessed on estimate basis penalty for concealment of income is not leviable, ignoring the fact that the inaction of not filing return of income itself can be considered as act of concealment of particulars of income, thus, provisions of section 27(1)(c) is attracted on the facts of the case. ..... thus, the inaction on the part of the assessee itself is the act of concealment of particulars of income. ..... it is submitted that the decision of the hon'ble itat is against the objectives of penal provisions included in the income tax act. ..... 132 of the income tax act, on 31.08.1984 excess stock was found on physical verification as against the book stock worked out as on the date of search. ..... the computation of income has reached finality, according to which the assessee has substantial income chargeable under the act. ..... act holding that since no return of income had been filed by the assessee, the assessee could not be penalized for concealment of income or furnishing of inaccurate particulars of income in terms of section 271(1)(c) of the i.t. .....

Shaileshkumar Nathalal Modh and Others Vs. Chaudhary Takahatben Keshar ...

Court : Gujarat

..... under the circumstances, considering the nature of suit being filed under the provisions of specific relief act and nature of amendment as requested by way of application exh.106 and also considering the proviso to order 6 rule 17 of the code as well as reasons assigned by the learned trial judge, no jurisdictional error is committed by the learned trial judge so as to exercise supervisory powers of the court under article 227 of the constitution of india ..... section 16(c) of the specific relief act contemplates that the specific averments have to be made in the plaint that the plaintiffs have performed and have always been willing to perform essential terms of the act which have to be performed by them ..... this evoked much controversy/hesitation all over the country and also leading to boycott of courts and therefore, by the civil procedure code (amendment) act, 2002, provision has been restored by recognising the power of the court to grant amendment, however, with certain limitation which is contained in the new proviso added to the rule. ..... to shorten the litigation and speed up disposal of suits, amendment was made by the amending act, 1999, deleting rule 17 from the code. ..... the said rule with proviso again substituted by act 22 of 2002 with effect from 1-7-2002 makes it clear that after the commencement of the trial, no application for amendment shall be ..... is to be noted that the provisions of order 6 rule 17 cpc have been substantially amended by the cpc (amendment) act, 2002. 43. .....

ADCI DYE CHEM (P.) Ltd. Vs. Deputy Commissioner of Income-tax

Court : Gujarat

..... directed to exclude the central excise and sale tax from total turnover for the purpose of computing deduction under section 80hhc of the act as well as to include interest income, export incentive, central excise set off and sales tax set off ..... 5.1 shri divatia, learned advocate for the assessee has submitted that with respect to the central excise duty set off and sales tax set off and denying the deduction under section 80ia of the act claimed by the assessee claimed on the aforesaid items, the learned tribunal in page 4 and 5 has observed as under: "from the above, it is evident that the assessee himself has claimed the central excise set off to be in the nature of duty draw back linked with export profit. ..... and dissatisfied with the order passed by the assessing officer not accepting the claim of the assessee to exclude the central excise set off from total turnover for the purpose of computing deduction under section 80hhc as well as to exclude interest income, export incentive, central excise set off and sales tax set off for computing deduction under section 80ia of the act, the assessee preferred appeal before the learned cit(a) and the learned cit(a) allowed the said appeal and .....

Assistant Commissioner of Income-tax Vs. Ravi Construction

Court : Gujarat

..... vijaya enterprises [2011] 332 itr 235/201 taxman 324/12 taxmann.com 462 and the allied matters, wherein, the andhra pradesh high court, defining the term 'construction industry', observed that each item of shuttering material does not form the plant and thereby held that the assessee, therein, was not entitled to 100 per cent depreciation under first proviso to section 32(1)(ii) of the income tax act, 1961. ..... mehta in the case of vijaya enterprises (supra) would not help the case of the revenue and we hold that the tribunal was justified in confirming the order of the cit(a), allowing 100 per cent depreciation to the assessee. 9. ..... the third proviso itself requires to restrict the depreciation allowance at 50 % of the amount calculated at the percentage prescribed under clause (ii) of section (1) of section 32 of the act. ..... shah, learned advocate for the assessee, supported the orders of the learned cit(a) as well as the tribunal and submitted that the tribunal committed no error in confirming the order of the cit(a). ..... at the time of admitting the present appeal, this court framed the following questions of law; "(1) is centering material to be viewed as "block of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the income-tax act, 1961? ..... (1) is centering material to be viewed as "block of assets" for the purpose of allowing deduction in respect of depreciation under section 32(1)(ii) of the income-tax act, 1961? .....

Commissioner of Income-tax -III Vs. Sonal Construction Co.

Court : Gujarat

..... however, for the reasons as discussed in the penalty order, the assessing officer was satisfied that the assessee has concealed the income by furnishing inaccurate particulars of income without reasonable cause within the meaning of section 271(1)(c) of the act and minimum penalty of ..... while admitting this appeal of the revenue on 19.01.2007, this court framed the following substantial question of law : "(a) whether on the facts and in the circumstances of the case and in law, the appellate tribunal is right in deleting penalty ..... cit [2001] 251 itr 99/118 taxman 324 is not applicable as explanation offered by the assessee remains uncontroverted on record and addition offered was clearly worded to avoid litigation, and offer cannot be held to be ..... the appellate tribunal was right in deleting the penalties imposed by the assessing officer under section 271(1)(c) of the income tax act. ..... besides, the addition was agreed to by the assessee when no evidences were produced in support thereof and the same tantamounts to furnishing of inaccurate particulars u/s.271(1)(c) of the income tax act. ..... /- and the addition was made by the assessing officer accordingly invoking the provisions of section 145(3) of the income tax act. ..... act during the course of penalty proceedings, the assessee contended that the addition ..... act dated 13.07.2002 the assessee firm engaged in the business of civil construction filed its income-tax returns for the assessment year 2001 - 2001 on 31.10.2001 declaring an income .....

Commissioner of Income-tax Vs. Chandrakumar Jethmal Kochar

Court : Gujarat

..... subsequently, during the course of the assessment proceedings, the assessing officer recorded the statements of the aforesaid four employees as well as the wife of the assessee, wherein it has been claimed that the business carried out in their respective names belonged to ..... the tribunal vide its order dated 21.1.1997 deleted the additions holding that the revenue has failed to prove the benami nature of the businesses carried on in the name of four employees and the assessee's ..... compliance to the direction of the hon'ble apex court, the tribunal has referred the following questions of law to this court: "(1) whether the appellate tribunal is right in law and on facts in deleting the addition made by the a.o. ..... so far as the addition on account of gold ornament to the tune of rs.1 lac is concerned, the assessee has given the explanation that was reproduced by the assessing officer in his assessment order which says that during the course of search and seizure proceeding, statement of assessee's wife, ..... statement of the assessee was recorded by the authorized officer u/s 132(4) and during that course the assessee admitted that one kamal traders, naman traders, adarsh textiles and sampat traders were benami concerns of the assesssee and these business concerns were being run by the assessee in the name of his ..... was, therefore, no reason for making addition of rs.4 lacs on the basis of alleged disclosure made by the assessee in his statement recorded under section 132(4) of the act. .....

Pareshkumar Mahendrabhai Shah and anr. Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : AIR1983Guj173

..... in-deed, there may be differences among the colleges under the same university, among the examiners, in the same university such fleeting factors or ephemeral differences cannot be: the solid foundation for a substantial differentiation which is the necessary pre-condition for quashing an executive or legislative act as too discriminatory to satisfy the egalitarian essence of article 14. ..... that was a case in which the main grievance of the petitioner was that not only students who passed the pre-university science examination in the year 1972 have been allowed to apply in order of merit to secure admission to the two medical colleges but also students who passed the pre-university science examination in any of the earlier years, that is, in 1969, 1970 or 1971. ..... ' the learned single judge of the kerala high court who first answered the contention observed as under :-- 'even in the case of candidates appearing for the same examination in the same university there may be a cause for complaint in the matter of marks awarded to the candidates. ..... 181) in the following words :-- 'the question is not whether one university is superior to the other or maintains higher standards in the matter of syllabus, examination and evaluation than the other, but whether the operation of different universities with varying standards of their own is productive of inequality. .....

Patel Pravinkumar Somnath and ors. Vs. Gujarat State Land Development ...

Court : Gujarat

Reported in : (1992)1GLR728

..... para 13 of the judgment, the court observed as under:the question arises when the act does not provide for such a measure, but contents itself by merely regulating the conditions of service of the contract labour, cart the court in proceedings under article 226 of the constitution, where the principal employer or the licence contractor violates the provisions of sections 9 or 12 respectively, would become directly the employee of the principal employer.having posed with the aforesaid question, the supreme court undertook he exercise of examining the conflict between the decisions of punjab ..... since the petitioners have completed the training to the satisfaction of the respondent-corporation they shall have now to apply for appropriate job in any post in the state government, agricultural university or other institutions but they cannot be permanently imposed upon the respondent-corporation so as to deny to fresh post- ..... 1992, fresh post-graduates are available for being engaged as apprentices and the corporation has also received list from the agricultural university containing the names of 111 students who have passed m.sc. ..... the said project it is stipulated that training shall be given as per the curriculum and for such training fresh post-graduates from agricultural university amongst others are the persons selected so at the conclusion of training persons well versed in the watershed development programme are ready and available for employment in icar, saun and the state .....

Patel Jivrajbhai Vithalbhai and anr. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : (1997)1GLR8

..... cannot be accepted because for every revision made at the instance of either of the municipality or of the members of the borough, the requirement of section 103 has to be fulfilled which having not been done, obviously, the plea as to it being a mere revision and the suspension having been rescinded, cannot be entertained.the net result, therefore, is that the levy without publishing the notice under section 103 in respect of those two items set out in the petition as well as order annexure b, cannot be enforced in the manner sought to be done ..... as a result, their rales came to be revised and the new rates which came to be permitted by the state government in respect of those items were set out in that order annexure b page 15 and rates are to be found at page 16 of that order.as a result of the efforts made by the merchants' association and the cotton growers, the enhancement did continue, but the original rates increased with effect from 1-1-1986 came to be brought down as per the said order annexure b.5. ..... annexure b, page 15, is the decision given by the state government in respect of the representation received by it and considered under the provisions of section 113 of the said municipalities act. ..... 2, the dhrangadhra municipality to recover the octroi at enhanced rate by taking recourse to the power available to it under the gujarat municipalities act. .....

Sureshbhai Somabhai Patel Vs. State of Gujarat

Court : Gujarat

Reported in : (2001)4GLR3363

..... what is important to note is that it is specifically provided in clause (ii) of the said regulation that a degree in any faculty of any university in india established by law and a diploma in physical education or any diploma equivalent thereto recognised by the board.5. ..... the tribunal was also pleased to direct that salary of the petitioners for the aforesaid period shall be held admissible for the purpose of grant, but for the subsequent period the tribunal held that on the basis of the circular issued by the govt. ..... the court put a pertinent query as to whether mr.shah is able to support the said contention by any logical reason in favour of the same, mr.shah stated that as far as his information goes, though the state of maharashtra has kept the admission open for the candidates outside the state of maharashtra, it has recognised that certificate course for giving employment in the state of maharashtra. ..... the condition imposed by the state of maharashtra in the aforesaid letter of keeping that course open only to the candidates from the states other than the state of maharashtra be not treated as a negative factor, but it should be treated as a student friendly gesture, giving an opportunity to the candidates who are not belonging to the state of maharashtra.10. ..... it is further stated in the petition that in the year 1978, statutory regulations were framed under the secondary education act, 1972 and as per regulation 20(8), ssc, c.p. ed. .....