Delhi Court September 1980 Judgments
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State Vs. Smt. Chameli Devi and ors.
Court: Delhi
Decided on: Sep-19-1980
Reported in: 19(1981)DLT38
Avadh Behari Rohatgi, J. 1. Four persons were arraigned on an indictment of murder. They were Kamal Nain, Chameli Devi, Hari Kishan and Kishan Lal. They were charged with the murder of one Kundan. Kundan was a young man of about 30 years of age. He was a tea vendor at Nabi Karim, Pahar Ganj, New Delhi. He had set up a tea stall in partnership with one Sham Lal. Just behind the tea still he was living with his family consisting of his mother Manno, his wife Tara, and his widowed sister Bela.2. On 1st January 1978, he was present at the tea stall. A customer Kishan Mohan came to him. He ordered tea. Kundan's servant fired an angithi to prepare tea for him. At about 5.30 p.m. Chameli Devi and Kamal Nain came to the shop. Chameli Devi asked Kundan to follow her. Sham Lal at that moment asked Kundan why and where he was going. To this he replied that he will be back in five minutes time. Kundan and Chameli then left the shop. The two other accused, namely, Hari Kishan and Kishan Lal were ha...
Dewan Izzat Rai Vs. Dewan Iqbal Nath Nanda and ors.
Court: Delhi
Decided on: Sep-18-1980
Reported in: AIR1981Delhi263; ILR1981Delhi180
Prakash Narain, A.C.J. (1) This is a reference by a learned Single Judge siting on the Original Side to determine a pure question of law which has arisen in the suit and pertains to the jurisdiction of this court to entertain the suit' in respect of a part of the property involved which is situate in the State of Jammu and Kashmir. (2) Dewan Dhan Pat Rai was possessed of considerable properties both moveable and immoveable. Some of the immoveable properties are situate in the State of Jammu and Kashmir. It is said that some of the moveable assets comprised of gold and silver jewellery etc. are also lying in the ancestral home of the parties which is situate in Jammu and Kashmir. Other immoveable properties are situate in Delhi and Jullundur. There are bank deposits and shares etc. which are also subject-matter of the suit. Dewan Dhan Pat Rai died in January, 1971. The plaintiff, Dewan lzzat Rai Nanda, and defendants 1, 2 and 3, respectively Dewan lqbal Nath Nanda, Dewan Prithvi Raj Nan...
National Agricultural Co-operative Marketing Federation of India Ltd. ...
Court: Delhi
Decided on: Sep-17-1980
Reported in: [1981]130ITR928(Delhi)
Ranganathan, J.1. This writ petition raises the seemingly simple question whether an order by which an ITO modifies an assessment to give effect to the order of the AAC or the Appellate Tribunal on appeal there from can be described as an order of 'regular assessment', an expression which has an important connotation for purposes of Chap. XVII-C of the I. T. Act, 1961. But, as the discussion hereinafter will show, the issue raised is one of considerable difficulty on which there has been a difference of opinion among the High Courts. It is an issue the answer to which will affect substantially the extent of the liability of the assessed and the Government to pay interest when there is a shortfall/excess in the advance tax payments made by the assessed. The answer will have a bearing not only on the amount on which such interest will have to be paid but also the period for which it is payable. The question, thereforee, merits careful consideration and it will be better to start the disc...
Uttam Singh Duggal and Co., P., Ltd. Vs. Commissioner of Income-tax (C ...
Court: Delhi
Decided on: Sep-17-1980
Reported in: [1981]127ITR21(Delhi)
1. The Income-tax Appellate Tribunal has referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the amount of Rs. 10,40,000 could be added to the business profits of the assessed for the assessment year 1959-60, by reference to the contract for the civil engineering works in connection with blast furnaces at Rourkela ?' 2. The assessed, a private limited company, was carrying on business as contractor. There was a contract for construction of blast furnaces at Rourkela for M/s. Hindustan Steel Private Ltd. That contract was a big contract for Rs. 4 crores according to the statement of case. The assessed was given two amounts amounting to Rs. 13,00,000 for purchasing timber for shuttering in connection with that contract. There was a separate arrangement regarding this amount. The assessed received Rs. 5,00,000 in the calendar year 1957 corresponding to the assessment year 1958-59, and a sum of Rs. 8,00,000 in the year 1958 corresp...
Prayag Dass Rajgarhia Vs. Commissioner of Income-tax, Delhi
Court: Delhi
Decided on: Sep-17-1980
Reported in: [1982]138ITR291(Delhi)
D.K. Kapur, J.1. Four Income-tax References have been heard together. These involve a common question of fact and law. Shri Prayag Dass Rajgarhia is the karta of a joint Hindu Family. He entered into a partnership with one Shri Satya Pal under the name and style of M/s. Prayag Dass Rajgarhia & Co. with effect from 1st November, 1964. He had four minor daughters who were admitted to the benefits of the partnership. The share income of the four minor daughters was Rs. 18,753 in the accounting period relevant to the assessment year 1965-66. This amount was added to the applicant's individual income by operation of s. 64(ii) of the I.T. Act, 1961. The Tribunal's order dated 23rd December, 1970, gives the reasons for this. For this year, the question 'Whether, on the facts and in the circumstances of the case, the share income from the firm of M/s. Prayag Dass Rajgarhia & Company arising to the assessed's four minor daughters is includible in the total income of the assessed under s. 64(ii)...
Neelam Kalra Vs. Vinod Kalra
Court: Delhi
Decided on: Sep-17-1980
Reported in: 19(1981)DLT250; 1981RLR271
Leila Seth, J. (1) George Eliot wrote 'WHAT greater thing is there for two human souls than to feel that they are joined for life - to strengthen each other in all labour, to rest on each other in all sorrow, to minister to each other in all pain, and to be with each other in silent unspeakable memories............'.(2) But what happens, if before two human souls have an, opportunity to feel that they are joined for life, the bond is broken. Such is the case be. fore me. (3) Neclam, the appellant, a first year student of the Master of Arts course was married to Mr. Vinod Kalra on 8th October, 1976. Vinod was working at the time as a T.V. Sound Recorder in Lucknow. The marriage took place as a result of the negotiations of the respective parents. It was solemnized in Delhi according to Hindu rites and ceremonies. (4) On the nuptial night, Neelam told Vinod that she was neither interested in life nor in her matrimonial obligations. It appears that she was in a state of mental depression ...
The Oriental Fire and General Insurance Co. Ltd. Vs. Kiran Wati and or ...
Court: Delhi
Decided on: Sep-16-1980
Reported in: 19(1981)DLT247
Sultan Singh, J.(1) This is appellants application under Section 151 of the Code of Civil Procedure (hereinafter called'the Code') for stay of the award dated 15th February, 1980 made by the Motor Accident Claims Tribunal, Delhi on an application for compensation under Section' 110-A of the Motor Vehicles Act, 1939 (hereinafter called 'the Act') The Tribunal awarded a sum of Rs. 80,000.00 to respondents No. 1 to 5 against the appellant and respondents 6 and 7 as compensation for death of one Raj Singh who died due to injury received in a road accident. The appellant filed the appeal which was admitted on 16th April 1980. The appellant also made this application (G.M. No. 1025 of 1980) for stay of operation of the impug- ned award in excess of Rs. 50,000.00 as the appellant's contention is that in any case it is liable to pay a maximum sum of Rs. 50,000.00 to the claimants under Section 95 of the Act. It appears that the appellant as per order dated 16th April, 1980 deposited Rs. 50,000...
Rohtak and Hissar Districts Electric Supply Co. (P.) Ltd. Vs. Commissi ...
Court: Delhi
Decided on: Sep-15-1980
Reported in: [1981]128ITR52(Delhi)
Avadh Behari Rohatgi, J.1. The Income-tax Appellate Tribunal, Delhi, has referred under s. 256(1) of the I.T. Act, 1961, the following question on this court : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the Income-tax Officer was not justified in recomputing the written down value of the 'service lines' for the period up to March 31, 1961, and that the written down value as on March 31, 1961, was to be taken as the written down value as on April 1, 1961 (ii) Whether, on the facts and in the circumstance of the case, the Tribunal was right in holding that the Income-tax Officer was precluded from taking an action under section 154 in respect of the assessment order for the assessment year 1962-63, which had got merged with the order of the Appellate Assistant Commissioner (iii) Whether, on the facts and in the circumstances of the case, the 'actual cost' of the service lines owned by the assessment-company for the pu...
Commissioner, Income Tax Vs. Rohtak and H. Distt. Ele. S.Co.
Court: Delhi
Decided on: Sep-15-1980
Reported in: 1981RLR566
S.B. Wad, J. (1) assessed is an Electric Supply Co. For assessment year 1962-63, ending on 31.3.62, assessment made u/s 143(3) on 30.11.66, allowed it depreciation & development rebate for its service lines. assessed appealed against the assessment order to App. Asstt. Comm. Appeal was decided on 23.1.68 but the question D. & D. rebate was not considered. On 27.8.68, I.T'.O. issued notice u/s 154 of 1961 Act proposing to withdraw said rebate. assessed did not attend. By order of 31.5.69, I.T.O. held that he has wrongly allowed rebate u/s 10(5) of 1922 Act while provision applicable was S. 43(1) of 1961 Act and as consumers contributed to the service lines assessed was not entitled to rebate and he withdrew the same. assessed questioned this order by appeal saying that Income Tax Officer . had no jurisdiction as his order of 30.11.66 merged with appellate order of 23.1.68. App. Asstt. Comm. did not agree with this on the ground that in appeal question of rebate was not considered. Asses...
Employees State Insurance Corporation Vs. Roopchand and Co.
Court: Delhi
Decided on: Sep-12-1980
Reported in: 1981RLR50
S.B. Wad, J. (1) A short question for determination in this appeal is whether principles of rest judicata are applicable to determination of claim by Employees Insurance Court under Employees' State Insurance Act, 1948. Insurance court and the learned single judge (exercising the appellate power u/s 82 of the Act) held that the principles are applicable and dismissed the appellant's claim. (2) The appellant started a proceedings against the respondents u/s 75(2) of the Act for payment of contribution towards provident fund. The period for which the proceedings was initiated was 1st January, 1961 to 31st March, 1964 and period prior to January, 1961. The claim for the latter period was to be worked out on the production of books of account by the respondent. On 6.8.1965 one T.N. Sharma, Inspector of the Corporation made the following statement before Insurance Court : ''the realisation has been effected and so the application be dismissed.' Payment of Rs. 1118.32 was actually received b...
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