Reported in : (1988)70CTR(Bom)43; [1988]173ITR433(Bom); 1988MhLJ496
.....cases referred to in clauses (a), (b) and (c), cooperated in any enquiry relating to the assessment of his income and has either paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under this act in respect of the relevant assessment year.'3. it is, therefore, necessary that the petitioner-firm should have voluntarily and in good faith made full and true disclosure of its income and that it should have done so and paid tax on the income disclosed prior to the issue of notice to it under section 139(2) or section 148 of the income-tax act. it is further necessary that the petitioner should co-operate in any enquiry relating to the assessment of its income and should have paid or made satisfactory arrangements for the payment of any tax or interest payable in consequence of an order passed under the income-tax act in respect of the relevant assessment year.4. the petitioner-firm complied with all these conditions. it has been denied the benefit of section 273a on the ground that its case is not one of voluntary disclosure of concealed income. there is nothing, however, in the language of section 273a to suggest.....
Tag this Judgment! Ask ChatGPTReported in : (1988)70CTR(Bom)60; [1989]176ITR317(Bom)
.....the past, been approved by respondent no. 1, that is to say, the central board of direct taxes under section 80-o of the income-tax act, 1961. this fact is not denied by the respondents who have not filed any affidavit in reply.2. one such contract for technical and engineering services was entered into by the petitioner with p. t. sarang tehnik, indonesia. the contract is dated may 14, 1981. it is for installation/erection of pumping plant and other equipment in indonesia as set out in the agreement. the agreement is at exhibit-a.3. in respect of this agreement of may 14, 1981, the petitioner applied for approval under section 80-o of the income-tax act, 1961, for the assessment year 1982-83. under section 80-o, inter alia, where the gross total income of an assessee, being an indian company, includes any income in respect of technical services rendered or agreed to be rendered outside india by the assessee under an agreement approved by the board in this behalf, and if the assessee complies with the other condition of that section, the assessee is entitled to certain deductions as set out in that section. an application for approval under section 80-o has to be made before the.....
Tag this Judgment! Ask ChatGPTReported in : 1988(3)BomCR166; 1988MhLJ874
.....the civil procedure code. the portion of the aforesaid provisions, which is material for our purposes reads thus :-'where it is proved to the satisfaction of the court that a suit has been adjusted wholly or in part by any lawful agreement or compromise, in writing and signed by the parties or where the defendant satisfies the plaintiff in respect of the whole or any part of the subject matter of the suit, the court shall order such agreement, compromise or satisfaction to be recorded, and shall pass a decree in accordance there with so far as it relates to the parties to the suit, whether or not the subject-matter of the agreement, compromise or satisfaction is the same as the subject matter of the suit.' the mere reading of the above provisions would show that the compromise petition must be signed by all the parties. there is no dispute that the compromise petition must referred supra was not signed by all the parties and yet, the trial court acted on the compromise petition and directed that the decree be drawn in terms there of mr. ahirrao, advocate, who held a special power of attorney on behalf of shalinidevi, though signed the compromise petition, has rightly made an.....
Tag this Judgment! Ask ChatGPTReported in : (1988)90BOMLR639
.....employee. there is no reason why this benefit should be given to all municipal employees and yet be withheld from the medical teachers despite the fact that they too are municipal employees. discrimination on this ground is therefore writ large.13. there is yet another facet of discrimination. the impugned circular of july 15, 1978 gives the reason why municipal employees have been given l.t.a., namely to enable them to travel with their families to places of their choice for 'recouperation of health and refreshing themselves'. thus, while they can do so, and good luck to them, medical teachers who are also municipal employees need neither travel with their families nor do they need 'recouperation of health and refreshing themselves,' this is inverted logic smacks as it does of discrimination between the medical teachers who are municipal employees and the other municipal employees who are not medical teachers.14. therefore, the corporation's resolution insofar as it pertains to the exclusion of medical teachers from the benefit of l.t.a. has been rightly set aside by the learned single judge.15. the respondents before us have filed cross-objections from the decision of the.....
Tag this Judgment! Ask ChatGPTReported in : AIR1989AP51
.....above urban act grantingexemption to the owner in respect of theexcess land. the owner has no complaintagainst the order so passed in his favour. infact he invited it and accepted it. under section 20of the urban land (ceiling and regulation)act, 1976, the state government hasundoubted powers to pass such orders and togrant such exemption to an owner who holdsvacant lands in excess of ceiling limit. if theslate government in exercise of that powerhad issued the impugned g. o. and grantedexemption to the owners subject to certainconditions the owner of course can complainto this court on valid grounds. when legalquestions of ultra vires are raised against astatutory authority by an aggrieved partycourts are duty bound to entertain the matterand adjudicate upon the dispute. (see queenv. burah, (1879) 5 ind app 178.) 3. but the question is, can a third party challenge the validity of such an order of, statutory exemption while the owner welcomes, accepts and acquiesces in that order of the government which is in his favour. that is the question that arises in this writ appeal. this writ petition has been filed by such third parties challenging the validity of that order but without.....
Tag this Judgment! Ask ChatGPTReported in : [1990]79STC394(AP)
.....this is not at all the scope of any proceedings under article 226 of the constitution. the question whether these goods are accessible to tax or not is a question which depends upon both facts and law and such questions should be allowed to be decided by the primary authorities and can be reviewed by this court only in the last resort on the ground of errors apparent on the face of record or want of jurisdiction. this is not at all a case where any of those two conditions are present. in our opinion, this writ petition is aimed only to prevent the functioning of the tribunal according to the provisions of the andhra pradesh general sales tax act. 3. the mission of article 226 is to promote the working of the regular statutory machinery and not to obstruct it. we do not see any merit in this writ petition. it is accordingly dismissed with costs. advocate's fee rs. 250. 4. we direct that the petitioner will be liable to pay 12 per cent per annum interest on the amount of tax levied against him from the date the tax would have been levied but for the proceedings which have been pending in this court from 1984 onwards. writ petition dismissed.
Tag this Judgment! Ask ChatGPTReported in : [1989]75STC312(AP)
.....the assessments which have been allowed to become final. it has been stated as a general rule of law that courts should not allow writ petitions being filed for reopening of the assessments which have been allowed to become final. the petitioner in this case was assessed on 17th march, 1982 for the year 1977-78. the amount must have been spent by the state. several decisions have been rendered by the courts including our high court following the above principle refusing relief to the assessees. the petitioner ought to have had recourse to the appellate provisions provided under the act for redressal of his grievance. following the above-mentioned rule we dismiss this writ petition with costs. advocate's fee rs. 250. 2. writ petition dismissed.
Tag this Judgment! Ask ChatGPTReported in : AIR1988All236
.....act as amended by the state legislature. the order is also assailed on merits but we do not propose to comment on the same in view of the fact that we are upholding the objection of the petitioners as regards the jurisdiction or more appropriately the lack of it of the assistant registrar.2. bharat dharm mahamandal is a society registered under the societies registration act, 1860. the society has been established for the purpose of promoting hindu religious education in accordance with the sanatan dharma. the object disclosed in the memorandum of association is to defuse the knowledge of vedas. puranas and other hindu shastras. the management of the society and the control of its affairs are exercised by all india pratinidhi sabha ('pratinidhi sabha' for short) which is the general body of the society. the office-bearers of the pratinidhi sabha are (i) president, (ii) vice president: i iii) chief secretary; (iv) joint chief secretary. on 25-10-86 the office-bearers of the pratinidhi sabha were elected for a term of three years. sri shiv nandan lal dar was elected as the chief secretary and sri param hans misra as the joint chief secretary. oh 15-2-87 sri shiv nandan.....
Tag this Judgment! Ask ChatGPTReported in : [1988]173ITR425(Orissa)
.....by the tribunal under section 256(1) of the income-tax act, 1961 (for short ' the act '), in all the three cases is as follows :' whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the penalty at the minimum is leviable with reference to the amended law '2. facts of s.j.c. no. 72 of 1981 :the assessee, dr. s. samantasinghar, besides his professional income was also deriving salary income from the state government. he filed a return on november 21, 1973, for the assessment year 1973-74, showing gross receipt of rs. 49,900 from his profession and claiming rs. 33,500 as expenditure. a part of the claim was allowed, the details whereof are not necessary for my purpose. the income-tax officer, while making the assessment on december 31, 1975, initiated penalty proceedings under section 271(1)(c) of the act. the assessee contested the proceeding, but, ultimately, the income-tax officer, by his order dated march 31, 1977, held that there was concealment of income of rs. 21,200 and imposed penalty accordingly. the appeal before the appellate assistant commissioner by the assessee also failed. before the tribunal, the contention that.....
Tag this Judgment! Ask ChatGPTReported in : [1988]70STC316(Orissa)
.....has referred the following questions under section 24(1) of the orissa sales tax act (hereinafter referred to as the 'act'):(1) whether, on the facts and in the circumstances of the case, the calculation of tax in question on sale of rice in course of inter-state trade to unregistered dealer first by doubling sales tax rate on rice and holding it at 8 per cent and therefrom reducing the purchase tax paid on purchase of paddy as held by the member, additional sales tax tribunal is correct ?(2) whether, on the facts and in the circumstances of the case, the member, additional sales tax tribunal, was correct in holding that production of declaration in form f is not mandatory and the assessee-dealer is permissible to adduce alternative evidence in place of production of such declaration in form f in support of its claim of tax relief ?2. facts may be stated. the dealer carries on business of purchasing paddy inside the state and after converting the same into rice in its rice mill at chandabali, it sells the same in course of inter-state trade and commerce. in the assessment year, 1978-79 it disclosed turnover of rs. 2,57,204 in respect of sale of rice to unregistered dealers.....
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