Court : Mumbai Goa
..... this appeal under section 260a of the income tax act, 1961 (the act) impugns the order dated 15/01/2007 passed by the income tax appellate tribunal (tribunal). ..... in fact the authorities have proceeded on the basis that the original return filed in 1997 was not available at the time when the record was inspected on 8/09/2004 but proceed on the premise that the same may have been available at the time when the notice on 13/09/2000 was issued under section 148 of the act. ..... this appeal was admitted on 26/03/2007 on the following substantial questions of law: (1) whether the tribunal was right in affirming the determination of the capital gains at rs.72,28,175-00 (or rs.72,46,825-00) in place of the loss shown in the return of income filed under section 148? ..... they have proceeded on the basis that the return of income filed in 1997 was available with the assessing officer at the time when the notice dated 13/11/2000 was issued under section 148 of the act to the appellant. ..... in view of the above the impugned order of the tribunal holding that the notice dated 13/11/2000 was issued under section 148 of the act was within jurisdiction has to be set aside. ..... it is at that stage that the appellant for the first time raised an objection to the reopening notice dated 13/11/2000 under section 148 of the act that it was without jurisdiction. ..... (b) on 13/11/2000 a notice under section 148 of the act was issued to the appellant seeking to reopen the assessment for assessment year 1996-97. .....
Tag this Judgment!Court : Mumbai Goa
..... (1) the functions and powers of the commission shall be to (a) exercise superintendence over the functioning of the delhi special police establishment insofar as it relates to the investigation of offences alleged to have been committed under the prevention of corruption act, 1988 (2 of 1988), or an offence with which a public servant specified in sub-section (2) may, under the code of criminal procedure 1973 (2 of 1974), be charged at the same trial. ..... : for the purposes of the customs tariff act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to india for delivery at the time and place of importation, or as the case may be, for export from india for delivery at the time and place of exportation, where the buyer and seller of the goods ..... 210/25.09.2007 by customs department after the commencement of investigation by siib, custom house, marmagoa. 12. ..... lotlikar, learned senior counsel for the petitioners relied upon: (i)- state of madhya pradesh vs. ..... in the present case, a report called as penultimate investigation report dated 01/03/2007 was prepared by the investigating officer, shri s. k. .....
Tag this Judgment!Court : Mumbai Goa
..... (1) the functions and powers of the commission shall be to (a) exercise superintendence over the functioning of the delhi special police establishment insofar as it relates to the investigation of offences alleged to have been committed under the prevention of corruption act, 1988 (2 of 1988), or an offence with which a public servant specified in sub-section (2) may, under the code of criminal procedure 1973 (2 of 1974), be charged at the same trial. ..... : for the purposes of the customs tariff act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to india for delivery at the time and place of importation, or as the case may be, for export from india for delivery at the time and place of exportation, where the buyer and seller of the goods ..... 210/25.09.2007 by customs department after the commencement of investigation by siib, custom house, marmagoa. 12. ..... lotlikar, learned senior counsel for the petitioners relied upon: (i)-state of madhya pradesh vs. ..... in the present case, a report called as penultimate investigation report dated 01/03/2007 was prepared by the investigating officer, shri s. k. .....
Tag this Judgment!Court : Mumbai Goa
..... considering the circumstances of the case, more particularly, having regard to the fact that several persons had gathered at the spot, where the dead body of shama was lying after some time of the accident, when the police had arrived, it was necessary for the investigating officer to state as to how he came to know that pw2 and pw4 were the eye-witnesses. ..... yet, in spite of the clear ratio laid down by the apex court, in the present case, the accused was identified in the police station thereby rendering the prosecution evidence suspicious. 16. ..... he was confronted with the police statement to establish that he had given the scooter to the accused on that day but nothing tangible has been brought on record in the cross-examination of pw9-yeshwant. ..... insofar as the evidence of pw12-kamal is concerned, she was confronted with the police statement that after shama left the festival place, where the festival being held, the accused came running and asked as to where their teacher was. ..... state of bombay; air 1955 sc 104, held that the test identification parade cannot be held by the police even in the presence of panch witness and such an identification is hit by section 162 of the code of criminal procedure. ..... state of andhr pradesh;(2010)7 scc 697. ..... and section 134(a) and (b) of the motor vehicles act,1988. 5. ..... in criminal case no.39/2007, the prosecution examined 13 witnesses. ..... and section 134(a) and (b) of the motor vehicles act, 1988. 3. .....
Tag this Judgment!Court : Mumbai Goa
..... already exercised its power under section 13 of the act, it is the duty of the writ court to ascertain the defence of such bank or financial institution in this regard and if it appears that on the face of the defence taken by it, there was no valid encumbrance created over the property in question at the instance of the writ petitioner or his predecessor, the then lawful owner, in favour of the bank or the financial institution, to grant relief to the writ petitioner and to reject the defence of the bank or the financial institution that the writ petitioner has alternative remedy under ..... it is further contention of the respondent no.1 that prior to initiating such proceedings under the sarfaesi act, the proceedings under the cooperative societies act, 2002 were also resorted to by the respondent no.1 wherein the arbitrator has passed an award against the petitioners and one shrikant naik on 25.05.2007 whereby the petitioners and said shrikant naik were directed to pay an amount of rs.18,10,855/- as on 11.10.2001, with further interest at the rate of 18.5% per annum. ..... despite of receiving the said reply, the respondent no.1 continued to visit the property and threatened the petitioners which forced the petitioners to lodge a complaint to the police. ..... ujjam bai vs state of uttar pradesh and another. 6. .....
Tag this Judgment!Court : Mumbai Goa
..... kumar aggarwal (supra), is that at the time of framing of charge or closing of criminal proceeding at initial stage what is required to be done is to consider facts of the case taken at their face value, discuss the factual aspects and by applying it's mind to them, the court should see as to whether or not the facts of the case disclose basic ingredients of the offences alleged against the accused while remembering all the time that in doing so it is not permissible for the court to appreciate or marshal the evidence as if findings are being recorded ..... manmohan singh and another, (2012) 3 scc 64, that no such sanction is necessary as the act of entering into criminal conspiracy cannot be said to be done, prima facie, in discharge of official duty and rightly so. 24. ..... yadav was unwilling to accept the money, he lodged a complaint on 25.09.2002 against both the applicants with the superintendent of police, c.b.i. ..... ishwar piraji kalpatri and others, (1996) 1 scc 542 and (ii) state of madhya pradesh vs. s.b. ..... 1735/2007, state through c.b.i. vs. ..... 1735/2007. .....
Tag this Judgment!Court : Mumbai Goa
..... kumar aggarwal (supra), is that at the time of framing of charge or closing of criminal proceeding at initial stage what is required to be done is to consider facts of the case taken at their face value, discuss the factual aspects and by applying it's mind to them, the court should see as to whether or not the facts of the case disclose basic ingredients of the offences alleged against the accused while remembering all the time that in doing so it is not permissible for the court to appreciate or marshal the evidence as if findings are being recorded ..... manmohan singh and another, (2012) 3 scc 64, that no such sanction is necessary as the act of entering into criminal conspiracy cannot be said to be done, prima facie, in discharge of official duty and rightly so. 24. ..... yadav was unwilling to accept the money, he lodged a complaint on 25.09.2002 against both the applicants with the superintendent of police, c.b.i. ..... ishwar piraji kalpatri and others, (1996) 1 scc 542 and (ii) state of madhya pradesh vs. s.b. ..... 1735/2007, state through c.b.i. vs. ..... 1735/2007. .....
Tag this Judgment!Court : Mumbai Goa
..... the illustrations referred to is in the context of examining a positive conflict of laws as at page 642 of the same volume 1 of the said treaties, it is stated as translated thus : the lex rei sitae, however, is only applicable to the property in itself, and not to the personal rights that may be exercised in the things, or any, to the capacity to acquire them, possess, encumber and alienate, nor to the contracts, to the external form of the respective acts, to the relationship between the spouses, to the successions, etc. ..... learned counsel has also brought to out notice the judgment of the high court of porto, portugal, dated 09.11.2007, to point out that in view of the principle of unity and universality of the inheritance, the properties of the deceased situated in a foreign place should be described and partitioned in the inventory proceedings in portugal. ..... thereafter, the mother of the appellant expired on 17.06.2004 and the inventory proceedings continued also to partition the estate of the said deceased mother and, consequently, an additional list of assets was filed by the cabeca de casal on 10.07.2007. .....
Tag this Judgment!Court : Mumbai Goa
..... goa government appointed the sawant committee in january, 1997 and karapurkar committee in september, 2000 to identify the forest lands as per the order dated 12.12.1996 passed by the apex court and the interim report of sawant committee and its final report submitted in the year 1999 as well as the report of karapurkar committee submitted in the year 2002 have been placed before the supreme court in the writ petition no. ..... godavarman thirumulkpad v/s union of india and others , reported in [(1997)2 scc 267], the apex court has directed that all on-going non-forest activities in the forest lands which do not have requisite clearance from the central government under the forest conversion act, 1980 ( fca for short) shall cease forthwith. ..... in order to construct a residential bungalow, the petitioner applied for construction licence to the mapusa municipal council and the said application along with plans were forwarded to the north goa planning and development authority, which by order dated 07/03/2007 and corrigendum dated 23/03/2007 approved the plans. ..... after that, the mapusa municipal council issued construction licence dated 23/11/2007 which was renewed on 02/12/2008 and which was to expire on 22/05/2009. .....
Tag this Judgment!Court : Mumbai Goa
..... or against any committee constituted under this act, or against any officer or servant of a council in respect of any act done in pursuance or execution or intended execution of this act, or in respect of any alleged neglect or default in the execution of this act, (a) unless it is commenced within six months next after the accrual of the cause of action; and (b) until the expiration of one month after notice in writing has been, in the case of a council or its committee, delivered or left at the municipal office and, in the case of an officer or servant of a ..... it has also been held that the silence of the defendant no.1 in not raising objection regarding non-issuance of the notice under section 89 of the wakf act, will not amount to deemed waiver, since the concept of deemed waiver under section 89 of the wakf act, 1995, cannot be imported in view of the language of the said provisions, which is express, explicit and ..... under section 89 of the wakf act, 1995 pertains to law point and, therefore, objection can be raised by any of the defendants and it is not necessary that defendant no.1 only can raise the said objection and silence of defendant no.1 in not raising objection regarding non-issuance of notice under section 89 of the wakf act will not amount to deemed waiver, since as mentioned above, the concept of deemed waiver of section 89 of the wakf act, 1995 cannot be imported thereunder, as the very language of the said provision is ..... company, reported in (2007)5 scc 614. 10. .....
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