Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2005)97TTJ(Ahd.)678
..... by the above amendment the following words were included in the definition of undisclosed income : "or any expense, deduction or allowance claimed under this act which is found to be false".thus, after the amendment by the finance act, 2002, while making the assessment of undisclosed income, the ao may disallow any expense, deduction or allowance claimed by the assessee which is found to be false on the basis of material found during the course of search.therefore, the precise question is whether during the course of search, the revenue has found any material to hold that the exemption ..... 192 and 193 of the assessee's paper book.after considering the above reply and the enquires conducted by the education officer, he was satisfied that the assessee has not violated the norms fixed by the education department for running of educational institutions and, therefore, no action was taken against the assessee.the assessee is still continuing to have the licence to run the educational institution from the education department of the state government. ..... 39/ahd/2004 [reported at (2004) 90 ttj (ahd) 1024--ed.].28. ..... 39/ahd/2004 (supra). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALT168
..... the tribunal without allowing any further evidence, only appreciated the legality of the charge memo explanation and the final order of the dismissal, therefore, i am of the considered view that the tribunal has rightly come to the conclusion that the charges are not specific as to which period the shortage of molasses and other materials were missing and the evidence on record is also not clear that the workman t.g. ..... fraudulent act on the part of the workman for the transportation of the alleged shortage of molasses and there is no allegation that the workman himself sold away the molasses some-where. ..... i am of the considered view that the tribunal has not committed any irregularity or illegality-warranting interference of the award passed by the tribunal and the tribunal has rightly held that the charges are not proved against the workman and the said findings of the tribunal are not perverse. ..... the workman filed an explanation stating that under the threat only some amount towards the cost of the alleged shortage of molasses was recovered from him without conducting enquiry and without fixing the responsibility and therefore, remitting the cost of the alleged shortage of molasses is without any basis and the same is liable to be refunded. ..... issued proceedings dated 24.2.2004 reinstating the said t.g.koteswara reddy as godown assistant and allotted him to the deputy director, mahboobnagar. .....
Tag this Judgment!Court : Chennai
Reported in : I(2005)ACC275; 2005ACJ630; 2004(5)CTC321; [2005(104)FLR8]; (2005)ILLJ763Mad; (2004)4MLJ680
..... injury which does not result in the total or partial disablement of the workman for a period exceeding three days;(b) in respect of any injury, not resulting in death, or permanent total disablement caused by an accident which is directly attributable to -(i) the workman having been at the time thereof under the influence of drink or drugs, or(ii) the wilful disobedience of the workman to an order expressly given, or to a rule expressly framed, for the purpose of securing the safety of workman, or(iii) the wilful removal or disregard by the workman of any safety guard or other ..... device which he knew to have been provided for the purpose of securing the safety of workman.'7. ..... to come to such conclusion, the apex court dealt with the case as follows:'(12) under s.3(l) of the act the injury must be caused to the workman by an accident arising out of and in the course of his employment. ..... 141/2003, dated 7.6.2004, fixing the compensation payable to the claimants.2. ..... 16597/ 2004 is also dismissed. .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Ernakulam
Reported in : (2005)(2)SLJ189CAT
..... hrm-v/12/1/2003/fma/vol.ii dated 6.2.2004 issued by the central provident fund commissioner enhancing the rate of fixed medical allowance is only to the serving employees of the epfo and the said allowance was sanctioned to the employees of the organisation in lieu of the facilities for outdoor treatment available under ccs (ma) rules. ..... 686/hr/1999 (chandigarh bench) that even if one is the member of the scheme and resides within an area where the facility is available, when he leaves to some other area where the facility is not available, he loses all the benefits and in that event this act is discriminatory. ..... the claim of the applicants is that the central board of trustees, employees' provident fund organisation (epfo, for short), is a body corporate under section 5c of employees' provident fund and (miscellaneous provisions) act, 1952 (pf act, for short), which is created for the purpose of administering the funds and the 4th respondent is appointed as its chief executive officer. ..... by virtue of section 5d(7) of the epf (miscellaneous provisions) act, 1952, the applicants are entitled to parity with the pensioners of central government in respect of all matters, therefore, cghs benefits should be extended to the retired employees of epfo also. ..... therefore, in effect the epfo is similar to other departments of the government of india except it is established under the act of parliament and financed by its own resources. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD503; 2005(4)ALT98
..... repelling the said contentions, the supreme court in para 7 observed as under:'.....it was argued that an appeal is provided under section 29(4) of the act against the order of the commissioner granting sanction to a lease and that it is open to any party aggrieved to file such an appeal and question the legality or correctness of the order of the commissioner and that the government also may in revision under section 99 of the act examine the correctness or legality of the order. ..... court, namely, appellant who was a member of the indian administrative service was holding the post of commissioner of hindu religious and charitable endowments, therefore the government have no jurisdiction to take disciplinary proceedings; and he was exercising quasi judicial function in sanctioning the leases under madras hindu religious and charitable endowments act, 1951 and his orders, therefore be questioned in accordance with the provisions of the act unless orders vacated under the provisions of the act are final and binding, cannot be questioned ..... the petitioner, appeared party-in-person, argued his case and filed written arguments on 5-7-2004.6. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC186; [2005]126CompCas356(SC); 2004(5)CTC376; JT2004(9)SC379; 2004(9)SCALE215; (2005)1SCC496
..... a perusal of the judgment of the high court shows that in holding the impugned section 73 of the act ultra vires of the constitution and other provisions of the indian stamp act, the high court has arrived at four findings: firstly, that the amended section 73 is inconsistent with the other provisions of the act; secondly, that the provision is violative of the principles of natural justice; thirdly, the provision is arbitrary and unreasonable and hence violative of article 14 of the constitution; and fourthly, there are no guidelines provided for the exercise of power by the authorized persons under the amended ..... ' means a banking company as defined in section 5 of the banking regulation act, 1949 and includes the state bank of india, constituted by the state bank of india act, 1955 a subsidiary bank as defined in the state bank of india (subsidiary banks) act, 1959, a corresponding new bank as defined in the banking companies (acquisition and transfer of undertaking) act, 1970 and in the banking companies (acquisition and transfer of undertakings) act, 1980, a regional rural bank established under the regional rural banks act, 1976, the industrial development bank of india established ..... puran chand, proprietor, dalhousie dairy farm v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALD90
..... on framing of issues and conducting regular trial wherein both sides let in their evidence in support of their rival contentions, the trial court dismissed the suit holding that the will deed relied on by the plaintiff, which is marked as ex.a12, is not valid and further the defendants 3 to 11 are entitled to the suit schedule property as legal heirs of late kondal rao who was the adopted son of late karri ayyanna and karri puramma. ..... falling back on the alternative plea of plaintiff as a heir as per the personal law, it is the case of considering the fact that the appellant is a member of the family and so, the courts below ought to have taken into consideration the shares to which all such members are entitled.15. ..... contesting the suit claim, the case of the defendants is that of total denial in regard to any inheritance or succession by the plaintiff and also they challenged the correctness and validity of the will relied on by the plaintiff.8. ..... the facts, in brief, are that the main appeal arises out of a suit filed by the appellant seeking for declaration that she is the absolute owner of the suit schedule land and for consequential injunction restraining the defendants 1 and 2 from making payment of compensation amount to any person other than the plaintiff.6. .....
Tag this Judgment!Court : Karnataka
Reported in : 2005(1)KarLJ1000
..... provides for addition of 10 marks to the percentage of marks secured in part ii of the second year of the karnataka pre- university examination or its equivalent for candidates whose parents/guardians profession is actual cultivation/ agricultural labour/ poultry farming/livestock farming/fishing/sericulture as evidenced by a certificate from tahsildar or a revenue officer of higher rank prescribed for the purpose, besides producing evidence to the effect that the candidate has studied from 1st to 10th standard (inclusive) in school/s located outside the limits of municipal corporation areas ..... the section is as follows:'admission to the university' (1) the university shall, subject to the provisions of this act and the statutes, be open to all persons:provided that nothing in this section shall require the university to admit to any course of study students larger in number than, or with academic or other qualifications lower than, those prescribed. ..... section 5 of the university of agricultural sciences act, 1963 (for short 'act') provides for admission to the university. ..... the authorities of the university are empowered to make regulations as per section 41 of the act. ..... therefore, petitioner was not entitled for addition of 10 marks, in accordance with sub-section (2) of section 5 of the act. ..... it provides for reservation of seats for agriculturists or children of agriculturists as defined under the act. .....
Tag this Judgment!Court : Delhi
Reported in : 116(2005)DLT592; 2006(2)SLJ236(Delhi)
..... and unless the plaint contains a statement ..... claimed, and the name and place of residence of the intending plaintiff, ..... respect of any act done, or purporting to have been done, in pursuance of this act or any rule, regulation or bye-law made there under until the expiration of two months notice is writing has been left at the municipal office and, in the case of such officer, employee or person, unless notice in writing has been delivered to him or left at his office or place of residence, and unless such notice states explicitly the cause of act on, the nature of the relief sought, the amount of compensation .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)1GLR481
..... the allegations of the petitioner that the respondent-authority, by passing the impugned order of punishment challenged in the second petition, acted in a biased, arbitrary, unfair, discriminatory manner and violated the equal treatment meted out to the equally situated persons with a view to prevent the petitioner from getting the consideration for the post of chief engineer and promote the interest of pet and favoured officers by giving promotion to the post of chief engineer and thereafter to the post of secretary of the department, could not be ruled out. ..... it is therefore, required to be seriously noted that mere error of judgment, carelessness or negligence in the performance of the duty, the act complained of bears forbidden quality, the character, its ambit has to be construed with reference to the delinquency, alleged or the subject matter and the context wherein the term occurs, regard being had to the scope of the statute and the public purpose it seeks to serve. ..... the issue of charge-sheet, therefore, needs to be examined in the context of decision taken to initiate disciplinary proceedings, as it has framed the charges and taken necessary action to despatch the charge-sheet to the employee for informing him of the charges framed against him and other acts of serving of charge-sheet will be complete the moment steps are taken for the purpose of framing the charge-sheet and then step required is to despatch it to the government servant.19. .....
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