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Showing 21 to 40 of 242 Records
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1993 (4) TMI 318 - BOMBAY HIGH COURT
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... ... ..... of the Tribunal is clearly not perverse. 3. The second question is in respect of disallowance under rule 6D of the Income-tax Rules, 1962. It relates to local conveyance expenses and other actual expenses incurred by an employee while on tour for the purpose of the employer's business. The Commissioner (Appeals) has directed the ITO to modify the disallowance by excluding such expenses from travelling expenses for the purpose of rule 6D. This finding has been upheld by the Tribunal without any further discussion. In these circumstances, in our view, the Tribunal was clearly right in upholding the findings of the Commissioner (Appeals) that local conveyance expenses and other actual expenses which are incurred by the employee on tour for conducting the assessee's business cannot be considered as travelling expenses of the employee under rule 6D. The second question, therefore, also does not merit any further consideration. 4. Rule is discharged. No order as to costs.
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1993 (4) TMI 317 - SUPREME COURT
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... ... ..... authority in response to the notice issued to the petitioner and await the decision of the assessing authority on that point. It appears that even under the old law, in a certain situation the objection of limitation may not arise if the facts necessary to attract that provision providing for a larger limitation are found in the present case. In case the assessing authority has already completed the exercise it would be open to the petitioner to raise that point in appeal on the basis of facts on which he claims that the benefit of the larger period of limitation under the old law is not available in the present case to reopen the assessment for the assessment years 1981-82 in the petitioner’s case and that the larger period under the new law is not available because the same applies prospectively. This point remains open to the petitioner for being canvassed in the appropriate proceedings. With these observations, the special leave petition is dismissed. Court Master
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1993 (4) TMI 316 - PATNA HIGH COURT
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... ... ..... s to what was in the mind of the ITO or what was the material on record which led him to believe that the assessee had not fully and truly disclosed all material facts necessary for assessment and consequently receipts chargeable to tax had escaped assessment for the year. It is well settled that mere change of mind on the basis of some material without anything else is not sufficient justification for reopening an assessment and, therefore, the section requires that reasons must be recorded by the Assessing Officer. 6. We are, therefore, satisfied that the Assessing Officer acted improperly and without jurisdiction in issuing the notice under s. 148 of the IT Act and the same is accordingly quashed, and any proceeding that may have been taken in pursuance thereof is also nullified. 7. This writ application is allowed to the extent indicated above, but this will not prevent the Assessing Officer from issuing a fresh notice in accordance with law, if circumstances so justify.
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1993 (4) TMI 315 - SUPREME COURT
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... ... ..... Trust Faridkot and Ors. v. Jagjit Singh and Ors. 1987 Supp SCC 608, and State of Punjab and Ors. v. Hari Om Cooperative House Building Society Ltd. Amritsar, 1987 Suppl. SCC 687). The Additional Deputy Commissioner could not, therefore, drop the acquisition proceedings on the ground that notifications issued under Sections 4 and 6 of the Act should be deemed to have lapsed. The order dated December 20, 1983 passed by the Additional Deputy Commissioner is unsustainable and the High Court was in error in upholding the said order. 10. For the reasons aforesaid, the appeal is allowed, the judgment and order of the High Court dated May 8, 1985 in Civil Writ Petition No. 3534 of 1984 is set aside, the said writ petition filed by the appellant is allowed and the order dated December 20, 1983 passed by the Additional Deputy Commissioner, Bhatinda is set aside. The Collector, Bhatinda, is directed to proceed with the acquisition proceedings in accordance with law. No orders to costs.
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1993 (4) TMI 314 - SUPREME COURT
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... ... ..... 3/92, 12941/90. 433-36/92, 439-42/92, ('. A. Nos. 5342/92. 1187- 88/92, 4512/92, 45 10/92. 4511/92, 2800/92. 1204/92, 406- 436/92, S. L. P. (c) No. 20/92,46/02. 47/92,50/92,53/02,449- 452/92,494/02,516/92,48/92. 49/92. 51/02. 52/92,54/92,55/92,43- 45/92,56-72/92,428-432/92, 443-444/92,453-457/92,503-08/92. 512-14/92. 530-33/92,14450/92. The following cases filed by the Bihar Electricity Board are allowed SLP(c) Nos. 11799/89, 1856/90, 8318/92, 16028/92. The following, cases against Uttar Pradesh Electricity Board are dismissed. W. P. (c) Nos. 513/87, 804/87, 1144/87, 743/87, 531/87, 725/87, 739/87, 526/91, 576/87, 577/87, 801/87, 833/87, 769/87, 676/87, 578, 87, 728/87, 762/87, 818/87, 526/87, 744/87, 742/87, 540/87, 1238/87, 738/87, 684/87, S. L. P. (c) Nos. 2952-56/1987, 15885/91, & 12902/91. The W. P. (c) No. 1317/90 filed against Punjab Electricity Board is dismissed. All the I. A.s are allowed. However, there shall he no order as to costs. Petitions disposed of.
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1993 (4) TMI 313 - GUJARAT HIGH COURT
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... ... ..... all the practical purposes under the said Act are deemed to be the 'Special Courts' and accordingly, there is no question of either not forwarding the accused to the Session Court on expiry of first 15 days or to have the committal proceedings against the accused. (Ref. Question No. 4). (5) That since the offences under the NDPS Act are to be tried by the Special Courts which during the transitional period includes the Session Courts also, the chargesheet of the cases under the said Act are required to be submitted before the Special Court or the Session Court, as the case may be. 8. In the result, these three Misc. Criminal Applications fail and are dismissed accordingly. (The Office registry is directed to issue necessary Circulars to all the Courts of learned J.M.F.Cs. as directed in para 8, and also forward a copy of this judgment to the Secretary, Home Department, Gandhinagar, inviting his attention to Clause (2) of para 8. Rule discharged in all the petitions.)
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1993 (4) TMI 312 - SUPREME COURT
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... ... ..... vant not being a necessary part of its requirement. This is the sense in which the word 'issue' was used in the expression 'chargesheet has already been issued to the employee', in para 17 of the decision in Jankiraman. In view of the above, we are unable to accept the respondent's contention, which found favour with the High Court, that the decision in Jankiramnan, on the facts in the present case, supports the view that the decision to initate the disciplinary proceedings had not been taken or the chargesheet had not been issued to the respondent prior to 28.11.1990, when the D.P.C. adopted the sealed cover procedure, merely because service of the chargesheet framed and issued earlier could be effected on the respondent after 28.11.1990, on account of his absence. Consequently, the appeal is allowed and the judgment of the High Court is set aside, with the result that the writ petition of the respondent stands dismissed. No costs. N.V.K. Appeal allowed.
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1993 (4) TMI 311 - ALLAHABAD HIGH COURT
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... ... ..... y. That apart, as already observed, the books could not be made available because of the absence of the partners and not with any design or oblique motive. 3. In this view of the matter, it seems in the interest of justice that the order passed in appeal by the Sales Tax Tribunal be set aside with the direction to it to decide the appeal afresh in the light of the observations made above. As the matter is being sent back for decision afresh, it is not necessary to go into the other contentions that were canvassed by learned Counsel for the assessee challenging the correctness of the turnover sustained by the Sales Tax Tribunal. It is needless to add that it shall be open to the assessee to canvass all such pleas that may be available to it under the law including those raised in the revision on which the quantum of turnover assessed is challenged. 4. For what has been stated above, the revision succeeds in part and is allowed accordingly. There shall be no order as to costs.
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1993 (4) TMI 310 - SUPREME COURT
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... ... ..... t one station if it is possible without any detriment to the administrative needs and the claim of other employees." (emphasis added) The said observations in fact tend to negative the respondent's contentions instead of supporting them. The judgment also does not support the Respondents' contention that if such an order is questioned in a Court or the Tribunal, the authority is obliged to justify the transfer by adducing the reasons therefor. It does not also say that the Court or the Tribunal can quash the order of transfer, if any of the administrative instructions/guidelines are not followed, much less can it be charactrised as malafide for that reason. To reiterate, the order of transfer can be questioned in a court or Tribunal only where it is passed malafide or where it is made in violation of the statutory provisions. For the above reasons, the appeal is allowed. The judgment under appeal is set aside. There shall be no order as to costs. Appeal Allowed.
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1993 (4) TMI 309 - SC ORDER
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... ... ..... JJ. ORDER Appeal dismissed.
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1993 (4) TMI 308 - BOMBAY HIGH COURT
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... ... ..... considered as income. In fact, the Tribunal has said that if the Revenue claims that this is income arising to the assessee from an adventure in the nature of trade, the burden is upon the Revenue to prove that this was an adventure in the nature of trade. The Tribunal has said that there was nothing on record which would indicate that this was an adventure in the nature of trade. In view of this position and on facts also, the so called reframing of this question is not warranted. 5. In any event, in a similar case dealing with a single transaction for purchase and sale of Gold Bonds a Division Bench of this Court of which one of us (Mrs. Manohar, J.) was a party has held that such a solitary transaction of purchase and sale of Gold Bonds cannot be considered as giving rise to any income Ashok Kumar Jalan vs. CIT (1991) 187 ITR 316(Bom) . Hence, the so called reframing of the second question is not warranted. 6. In the premises, the Rule is discharged. No order as to costs.
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1993 (4) TMI 307 - ANDHRA HIGH COURT
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... ... ..... , for the contention that in construing the word in a statute, distionary meaning which leads to literal interpretation, need not be considered. He also relied upon another decision in Municipal Corporation of Greater Bombay v. New Standard Engineering Co., Limited, for the proposition that when the language of the statute is not plain, such interpretation which secures the object of the Act should be adopted. 41. We have taken into consideration the principles laid down by the decision referred to in the preceding paragraph for construing the provisions of "the Act" in coming to the conclusion as we did in the foregoing paragraphs. 42. For all the reasons stated above, we are of the opinion that the word "used" occurring in charging Section 3 and the Schedule does not necessarily mean "actually used", but it also means land meant to be used or set apart for being used or even readily available for use. 43. The reference is answered accordingly.
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1993 (4) TMI 306 - SUPREME COURT
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... ... ..... hree big manufacturers, however, relied on various decision in Amarjit Singh Ahluwalia v. The State of Punjab and Ors. 1975 3 SCR 82, Ramana Dayaram Shetty's case and Peerless General Finance and Investment Co. Limited's case (supra) and contended that failure to follow the existing procedure resulting in denial of a right directly arising out of legitimate expectation is per se arbitrary and unreasonable and therefore illegal and consequently violative of Article 14 of the constitution. Of late the doctrine of legitimate expectation is being pressed into service in many cases particularly in contractual sphere while canvassing the implications underlying the administrative law. Since we have not come across any pronouncement. of this court on this subject explaining the meaning and scope of the doctrine of legitimate expectation, we would like to examine the same a little more elaborately at this stage. Who is the expectant and what is the nature of the expectation?
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1993 (4) TMI 305 - SUPREME COURT
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... ... ..... behalf." It is another matter that in that case this Court did not interfere with the conviction and sentence on the ground that the non-examination of the accused had not caused any prejudice and in the absence of material showing prejudice the conviction and sentence could be sustained by virtue of old section 537 (section 465 of the new Code). In the result the order impugned in the present appeal/writ petition of the learned Magistrate cannot be allowed to stand, more so in the instant case for the reason that the accused may raise the plea of violation of the due process clause if the order is sought to be executed in the foreign court. We, therefore, set aside the order of the learned Magistrate and direct him to pass appropriate orders in the light of this judgment in regard to the examination of the accused under section 313(1) (b) of the Code. As the prosecution is pending since long, the learned Magistrate will take it up immediately, SPS. Appeal disposed of.
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1993 (4) TMI 304 - SUPREME COURT
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... ... ..... on, West Bengal.' Admittedly, this express requirement in Rule 11 was not followed or fulfilled subsequently, and, therefore, the initial ad hoc appointments cannot be treated to have been made according to the applicable rules. These ad hoc appointments were clearly not in accordance with the rules, and were made only as a stop-gap arrangement for fixed period, as expressly stated in the appointment order itself. Thus, there is no escape from the conclusion that the present cases fall squarely within the ambit of the corollary in conclusion (A), of Maharashtra Engineers case and, therefore, the period of ad hoc service of writ petitioners (respondents) on the post of Assistant Engineer prior to 26.2.1980, cannot be counted for reckoning their seniority. Consequently, these appeals are allowed. The impugned judgments of the Division Bench of the High Court, are set aside, and those of the Single Bench dismissing the writ petitions are restored. No costs. Appeals allowed.
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1993 (4) TMI 303 - SUPREME COURT
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... ... ..... t he did not even know when it reached the court We are constrained to say that the investigation in this case has been perfunctory and on important aspects the evidence of the concerned officers is highly discrepant and unconvincing and does not throw much light. Therefore the evidence adduced is wholly insufficient to conclude that what was seized from the appellant alone was sent to the Chemical Examiner. Though this is purely a question of fact but this is an important link. Both the courts below have not examined this aspect in a proper perspective. No doubt the trafficking in narcotic drugs is a menace to the society but in the absence of satisfactory proof, the courts can not convict. 5. In the result the judgment of the learned Sessions Judge as affirmed by the High Court is set aside and the convictions and sentences passed against the appellant are also set aside. If the appellant is in jail, she shall be set at liberty forthwith. The appeal is accordingly allowed.
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1993 (4) TMI 302 - SUPREME COURT
Whether the High Court was justified in permitting the respondent to rescind the contract of Arbitration provided in Clause 68 of the Contract?
Held that:- The case on hand is clearly and undoubtedly hopelessly barred claim as the petitioner by his conduct slept over his right for more than 10 years. Statutory arbitrations stand apart. In these circumstances it is an exceptional case and the courts below have justifiably exercised their discretionary power, and jurisdiction under ss. 5 and 12(2) (b) to permit the respondent to rescind the arbitration agreement and declared that the arbitration agreement shall cease to have effect with respect to the difference or dispute referred to in the notice of the petitioner and relieved the parties from the arbitration agreement. The Special Leave Petitions are accordingly dismissed.
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1993 (4) TMI 301 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... on that all the four transformers in each case ought to have been excluded from computation of investment on plant and machinery and therefore, the Assistant Commissioner and the Additional Commissioner should not have passed the impugned orders cancelling or declaring invalid the eligibility certificates and renewals thereof earlier granted to the applicants. 12.. In the result, the two applications in RN-187 and 188 of 1992 are allowed. The impugned orders dated July 30, 1991 passed by the Assistant Commissioner and dated February 28, 1992 passed by the Additional Commissioner in RN-187 of 1992 and impugned orders dated July 25, 1991 and February 28, 1992 respectively in RN-188 of 1992 are set aside. The eligibility certificates and renewals previously granted to the applicants in both the cases are restored. 13.. The main applications in RN-187 and 188 of 1992 are thus disposed of without any orders for costs. P.C. BANERJI (Technical Member).-I agree. Application allowed.
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1993 (4) TMI 300 - ANDHRA PRADESH HIGH COURT
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... ... ..... hout any proceedings having been taken under subsection (3) of section 26 of the Act. Thus the remedy provided by the section is not in substitution of the remedy already available under the Act, but is in addition to it. 10.. It is true that it was held that the special mode of recovery under section 26-A of the Tripura Sales Tax Act (which corresponds to section 17 of the Andhra Pradesh General Sales Tax Act) can be resorted to in the case of defaulting dealer. 11.. We have earlier pointed out that the conduct of the petitioner is nothing but that of a defaulting dealer. Therefore, the 1st respondent is justified in issuing the notice under section 17 of the Act. 12.. For the reasons aforesaid, there are no merits in the writ petition and it is accordingly dismissed. No. costs. 13.. No substantial question of law of public importance is involved. Therefore, the oral application for leave under article 134-A of the Constitution of India is rejected. Writ petition dismissed.
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1993 (4) TMI 299 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... 1991 and the Additional Commissioner dated April 1, 1992 are set aside with the direction on the Assistant Commissioner, Commercial Taxes, Central Section to issue eligibility certificate to the applicant with effect from December 15, 1988 for a period of one year within one month. 27.. The application is thus allowed on contest. There will be no order for costs. L.N. Ray (Judicial Member).I agree. Application allowed. R.K. NAIR (Technical Member).The above listed two applications for revision filed under section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the RST Act ) before the Rajasthan High Court and which stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 in terms of sections 7 and 15 of that Act are between the same parties and involve a common point of law are being disposed of together by this judgment. 2.. The respondent-dealer is a manufacturer of copper wire, which is nonferrous wire.
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