Court : Punjab and Haryana
Ajay Kumar Mittal, J. 1. Delay of 14 days in refiling the appeal is condoned. 2. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 30.9.2010 (Annexure A-9) passed by the Income Tax Appellate Tribunal, Delhi Bench "G", New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 3897/Delhi/2009 for the assessment year 2006-07. The appeal was admitted by this Court vide order dated 24.7.2012 for determination of the following substantial question of law: Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal has fallen in error in holding that the service of an independent contractor would be taxable as salary contrary to the contract of service dated 9th February, 2004 and 14th November, 2005? 3. The facts, in short, necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant was engaged as a contractor on contractual basis b...
Tag this Judgment!Court : Punjab and Haryana
Ajay Kumar Mittal, J. 1. This order shall dispose of a bunch of three appeals bearing ITA Nos. 260, 261 and 269 of 2013 as according to learned counsel for the parties, similar questions of law and facts are involved in all the appeals. For brevity, the facts are being extracted from ITA No. 260 of 2013. 2. ITA No. 260 of 2013 has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 27.12.2012 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh (hereinafter referred to as "the Tribunal") in ITA No. 758/CHD/2012 for the assessment year 2008-09. The appeal was admitted by this Court vide order dated 10.3.2014 for determination of the following substantial questions of law: i. Whether the Hon'ble ITAT Chandigarh Bench 'B', Chandigarh was justified in confirming the order of learned CIT(Appeals) and orders of Assessing Officer making additions of Rs. 11,002/- on account of Gratuity a...
Tag this Judgment!Court : Punjab and Haryana
Rajiv Narain Raina, J. 1. This order will dispose of 20 writ petitions cited above. The facts are taken from CWP No.14995 of 2013. 2. The State of Punjab through the General Manager, Punjab Roadways, Ludhiana has approached this Court under Article 226 and 227 of the Constitution of India praying for setting aside of the order of the Labour Court passed under section 33-C (2) of the Industrial Disputes Act, 1947 ( the Act ). The Labour Court has allowed the claim applications preferred by Conductors and Drivers of Punjab Roadways who had once been under threat of being declared surplus and losing their jobs because of Stage Carriage Buses being declared condemned and not road worthy. They would have lost their jobs but for the intervention of the union of workers who raised the hue and cry which led to a settlement between the Punjab Roadways and the workmen affirming that the workers facing retrenchment would be absorbed against future addition of the fleet of buses and consequently t...
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Raj Mohan Singh, J. 1. Defendants are in second appeal against the judgment and decree dated 28.10.2014 passed by Additional District Judge, Jhajjar vide which appeal of the plaintiff has been decreed in to to thereby entitling him for a decree of specific performance of agreement to sell dated 08.02.2006 and the judgment and decree dated 29.08.2011 passed by the trial Court to the extent of allowing recovery of L 6 lacs was modified to that extent. 2. The lower Appellate Court also directed the defendants to execute the sale deed by appearing before the Sub-Registrar, Bahadurgarh on or before 28.02.2015 on receiving balance sale consideration, failing which the plaintiff was held to get the sale deed executed by the process of the Court. 3. Plaintiff filed suit for possession by way of specific performance of contract in respect of suit land. Out of total land share of defendants came out to be 37 Kanals 11 Marlas. Defendants purchased the land vide registered sale deed dated 16.09.20...
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Deepak Sibal, J. 1. The relevant facts, which require to be noticed to settle the controversy raised in the present petition, are that on 10.10.1997, the petitioner along with one Suman Lata and Kamla Rani was appointed as a Hindi Teacher on ad hoc basis. In the merit list, which was drawn, the petitioner ranked higher to Suman Lata and Kamla Rani. On 28.05.1998, all the three aforesaid persons were relieved, which action on the part of the respondents was challenged before this Court through different writ petitions. The petitioner filed C. W. P. No. 8126 of 2002, whereas Suman Lata and Kamla Rani approached this Court through C. W. P. No. 2142 of 2002. This Court disposed of both the aforesaid writ petitions by directing the respondents to consider their cases for reinstatement. In compliance with the earlier referred orders passed by this Court, vide order dated 02.04.2002, Suman Lata and Kamla Rani were reinstated, but the petitioner, vide order dated 30.12.2002, was not. The refus...
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Hemant Gupta, J. 1. Challenge in the present writ petition is to the notifications dated 09.07.2013 (Annexure P-2) and 07.07.2014 (Annexure P-9) published under Sections 3A and 3D of the National Highways Act, 1956 (for short `the Act') respectively. 2. The petitioners are the owners of land measuring 39 Kanal 4 Marla abutting National Highway No. 65 in Village Barwa, Tehsil Siwani, District Bhiwani. It is asserted that on the land in question, there are 25 trees of Sheesham and that the petitioners are solely dependent upon the income from the agricultural land and that the proposed land would bifurcate the land of the petitioners, therefore, the land should not be acquired. 3. A notification dated 09.07.2013 under Section 3A of the Act was published to acquire land measuring 386 Kanals and 6 Marlas including land measuring 16 Kanals 18 Marlas of the petitioners for `building (widening/fourlaning, etc.), maintenance, management and operation of National Highway No. 65 in the land from...
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Hemant Gupta, J.(Oral) 1. This order be read in continuation of earlier order passed by this Court on 27.03.2015 whereby the process of allotment of plots was found to be arbitrary without framing any objective, transparent and rationale criteria. However, the question as to whether all allotments are tainted or unjustified or only some of them are beneficiary of the largesse was required to be examined by the Committee chosen from the list of Officers given by learned State Counsel. 2. Unfortunately, the Committee has failed to discharge the function assigned to it that the Committee will be able to sift out the tainted and unjustified allotments than the one which is bona fide and justified allotment. The Committee in its report dated 1.9.2015 has recorded as under : "5. The record of the allotment reveals that no criteria was evolved by the Allotment Committee to appraise/allot marks on various indices to the applicants. During the course of the interviews, no marks were assigned to...
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1. Both the courts have returned concurrent findings of fact establishing a clear right to payment of gratuity in favour of the workman. The dispute is with respect to the length of service rendered with the management which has over period of time transformed itself from a sole proprietorship to a partnership firm and lastly into a private limited company incorporated under the Companies Act, 1956 in the year 1995 as per certificate of incorporation. There is a statement made in the cross-examination of the management witness that prior to the coming into existence of the partnership firm, the establishment was being run by its sole proprietor, namely, Jassa Ram who became one of the directors of the company when it was incorporated in 1995. There is, therefore, a functional integrality and continuity in all the three stages and, therefore, the orders passed by the authority under the Payment of Gratuity Act and the appellate authority are not open to be disturbed in exercise of super...
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Tejinder Singh Dhindsa, J.- Petitioner is a partnership firm engaged in the manufacture and marketing of pharmaceutical formulations. In the year 2009 it was duly registered with the Directorate General of Health Services, Government of India for supply of Generic and Propriety Products as permitted by the State Licensing Authority i.e. Tablets, Capsules, Parenteral Section, External Preparations and Eye Drops only. 2. Present petition has been filed seeking a Writ of Certiorari quashing the order dated 2.4.2013 (Annexure P-11), issued by the Chief Medical Officer (AM) Directorate General, Health Services, New Delhi in terms of which the petitioner has been permanently de-registered for supply of all products to the Medical Stores Organization or Government Medical Store Depots under the Ministry of Health and Family Welfare. Petitioner also seeks quashing of office memorandum dated 11.6.2013 (Annexure P- 12), issued by respondent no. 5 which is in the nature of a formal consequential ...
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Amit Rawal, J. 1.By this order, I intend to dispose of three F.A.O. Nos. 1531, 1532 and 1533 of 2010 as the common questions of law and facts involved in all the three appeals are the same. The facts are being taken from FAO No. 1531 of 2010. 2. This is a classical case where the objects and the reasons, preceding the proclamation of Act No. 26 of 1996, which provided that the arbitration procedure should be fair, efficient and the role of the Courts should be minimal in the arbitration proceedings, have been thrown to the wind and is analogous to the procedure being followed in a Civil Court, inasmuch as that the dispute between the parties to the lis has arisen out of execution of an agreement to sell dated 1.10.2002. Thus, in my view, the intention of the Legislature in its wisdom, though had proclaimed vide Act No. 26 of 1996, minimising the role of the Court and as well as expeditious disposal/resolution of the disputes through arbitration, has not been achieved. In order to appre...
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