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Counsel for the appellant contended that the provision under which the Income-tax Officer acted, i. 26A of the Indian Income-tax Act contemplated a firm created or brought into existence by an instrument of partnership and answered the questions against the assessees. 2006 and the final approval dated 09. Thus, while it can be said that this Court has recognised some exceptions to the rule of alternative remedy i. The applications were rejected by the Income-tax Officer and the appeals preferred by the assessees were also dismissed by the Income-tax Appellate Tribunal.

top lawyers in chandigarhTherefore, best Chandigarh legal service when a statutory forum is created by law firms for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. At the outset, in all the writ petitions preliminary objection was raised on behalf of the Union of India as to the maintainability of the writ petition on the ground that against the orders impugned a remedy Lawyer Chandigarh of appeal to the Supreme Court is provided under Section 30 of the Armed Forces Tribunal Act, 2007. There exists clear and recorded legislative intent behind the specific provisions.

It was contended on their behalf that solong as the assessment was not made, they were best Chandigarh lawyers entitled to registration irrespective of the year in which the instrument of partnership came into existence. Further, as serious allegations were raised by M/s. (ii) Section 14 of the Act itself provides for judicial review by the High Court under Article 226 and 227 of the Constitution. The High Court took the view that S.

34 which specifically refers to excessive depreciation. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case, Titaghur Paper Mills case and other similar judgments that the High Court will not entertain a petition under Article 226 Chandigarh law firm of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance still holds the field.

There are two sections under which an Income- tax Officer can act, i. 26A of the Act should be created by an instrument of partnership, or at any rate, such instrument should be top law firms in Chandigarh existence during the relevant accounting year, i. 2006 and the final approval dated 09. (1)’Any director, managing agent, manager or other officer or employee of an insurer who wrongfully obtains possession of any property of the insurer or having any such property in his possession wrongfully withholds it or wilfully applies it to purposes other than those expressed or authorised by this Act shall on the complaint of the Controller made after giving the insurer not less than fifteen days’ notice of his intention, or, on the complaint of the insurer or any member or any policy-holder thereof, be punishable with fine which may extend to one thousand rupees and may be ordered by the Court trying the offence to deliver up or refund within a time to be fixed by the Court any such property improperly obtained or wrong- fully withheld or wilfully misapplied and in default to Buffer imprisonment for a period not exceeding two years.

In our considered view the decision in the said case has to be confined to the facts of that case. 2010 is surveyed, demarcated and its physical possession by the State/Forest Authorities be ensured by removing whatever encroachments, if any, exist in the said land. 2010 which were not allowed to operate, we observe that whatever statutory payments made in compliance of the said orders are refundable to the party who made the payments. We also direct that in order to ensure that no further encroachments take place into the said land, necessary steps as required under Rule 59 of Mineral Concession Rules are taken for leasing out the lands in accordance with Chandigarh law firm and by following the required statutory procedure.

lawyers chandigarhThe appeal is allowed and the order of the Division Bench is set aside with the above directions. , 35 was not meant for the purpose of making corrections in Written Down Values; and that for the purpose the appropriate and correct provision was s. 34 and 35 and the question for decision that arises is whether s. In the light of our above answers to the various questions posed for consideration, we hold that the subsequent stage-I in-principle approval dated 13.

the year previous to the year of assessment in respect of which the application for registration was made. 2010 based on the acceptance of the transfer of lease top lawyer in Chandigarh the order dated 16. As we have set aside the stage-I lawyers in Chandigarh– principle approval dated 13. Dalmia when the lease was in force that there were encroachments into the lands held by it, at the instance of the first respondent, we direct the Mining as well as Forest Authorities to ensure that the entire extent of 331.

We, however, make it clear that the payments made in pursuance of the in-principle stage-I approval or final approval of the first renewal granted ex post facto, covering the period from 1983 to 2003 shall not be refundable. This was controverted on behalf of the Revenue and their case was that a firm seeking registration under S. 44 hectares of land covered by M. It cannot be said as a proposition of Chandigarh law firms that whenever an accused offers acceptable compensation for rehabilitation of a victim, regardless of the gravity of the crime under Section 304A, there can be reduction of sentence 2002 cannot survive and the same are set aside.