Delhi Court April 1982 Judgments
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Ravi Sabharwal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-14-1982
Reported in: (1982)2ITD570(Delhi)
1. The only point for decision in this appeal is whether the appellant is entitled to allowance of depreciation in respect of his motor car which was used for the purposes of the business of the partnership firm, Prakash Book Depot, in which he was a partner.2. The appellant is a partner in Prakash Book Depot. For the assessment year 1977-78, relevant for the previous year ended 31-3-1977, he declared an income of Rs. 19,165. While taking the share income from the firm Prakash Book Depot as determined in the firm's case at Rs. 26,689, the ITO disallowed the assessee's claim for depreciation on his car. The ITO held that the assessee was not entitled to any depreciation because the car was used by the firm Prakash Book Depot and the assessee had not claimed any expenses for running the car.According to the ITO, this clearly showed that the car was not used by the assessee and so he was not entitled to any depreciation on the car.3. On appeal the AAC held that depreciation on car can le...
Shamsher Singh Vs. H.S. Malik
Court: Delhi
Decided on: Apr-14-1982
Reported in: 22(1982)DLT1
J.D. Jain, J.(1) The petitioner is employed as an Inspector in Delhi Police. In July 1976 he v-'as posted as an Inspector in AntiCorruption Branch of Delhi Police. On 1st July, 1976, he lad a trap against one Raj Singh on the complaint of one Ram Chander for demanding illegal gratification. Raj Singh was subsequently tried under the Prevention of Corruption Act (hereinafter referred lo as the Act), being case No. 50176. State v. Raj Singh in the Court of Shri D.C. Aggarwal, Special Judge, on 18th November, 1977 the petitioner was examined as a prosecution witness being the investigating Officer. During the course of his cross-examination. he, inter alia, deposed that : 'TWOcases for damages against me, Union of India S. D. M. were filed by Shri H.K. S. Malik through his brother and mother sinise I had not obliged him in forcibly occupying plot No. C-5, Rana Pratap Bagh. There is a complaint case against me pending regarding the same plot since I did noi oblige Sh. H. K. S. Malik for co...
Bhola Nath Arora and anr. Vs. the State
Court: Delhi
Decided on: Apr-14-1982
Reported in: 1982CriLJ1482; 22(1982)DLT32
J.D. Jain, J.(1) M/S. Bhagat Industrial Corporation Limited (hereinafter referred to as the Complainant) has its registered office at Khasa, District Amritsar and its Head Office is situated at 54, Janpath, New Delhi. It, inter alia, deals in Indian manufactured foreign liquor and had wholesale license for the same in Uttar Pradesh uptill 31st March, 1976. The whole sale business of liquor in Uttar Pradesh was being managed from its Branch at Kanpur Cantonment. Since the company was left with huge quantities of unsale stock by end of the term of its license, the license was extended up to 30th April, 1976 and as per terms of the license the Complainant was required to sell the unsold quantity to a Wholesale merchant only after obtaining prior permission of the District Excise Authorities, Kanpur. On 1st November, 1976, the Complainant lodged a report through Mr. O. N. Seth, their Export Manager, with Police Station Gonnaught Place, New Delhi, contending that sometime in the last week o...
Raunaq Raj and anr. Vs. Appellate Officer and ors.
Court: Delhi
Decided on: Apr-14-1982
Reported in: AIR1981Delhi391; ILR1982Delhi404
B.N. Kirpal, J. (1) The petitioners are the auction-purchasers of land measuring 983 square yards out of Khasra Nos. 173. 174 and 175 of Sadhora Kalan, Subzi Mandi, Delhi and in this writ petition are seeking to challenge the order of the Rehabilitation Authorities whereby the said sale in their favor has been set-aside. (2) The aforesaid property was held by the Custodian of Evacuee Properties under the provisions of Administration of Evacuee Property Act, 1950. as an evacuee property, Subsequently respondent No. 4, Aftab Ahmed Multani, claimed that he had 1/6th share in the said property and that share was not an evacuee property. The custodian accepted this plea. He held that 1/6th share of the aforesaid land on which land superstructure had been constructed, was not an evacuee property and the remaining 5/6th share, however, belonged to the Custodian as evacuee property. (3) The said composite property, in which there were evacuee and non-evacuee interests, had to be dealt with, fo...
Laxmi Rice Mills Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-13-1982
Reported in: (1982)2ITD39(Delhi)
1. This is an appeal against the order of the Commissioner passed under Section 263 of the Income-tax Act, 1961 ('the Act'), holding that the relief allowed by the ITO to the assessee under Section 80J of the Act was erroneous and prejudicial to the interests of revenue and, therefore, setting aside the assessment for the assessment year 1977-78 and directing the ITO to recompute the income as per law.2. The appellant is a partnership firm carrying on business in running a rice mill at Gadarpur, in the interior of Nainital district. In its assessment for 1977-78, for the previous year ended on 1-10-1976, the appellant had claimed deduction under Section 80J. While completing the assessment, the ITO had allowed a deduction of Rs. 23,034 under Section 80J in the following words : Full facts have been given in A.Y. 76-77. The assessee has filed the audited report from C.A., Shri R.C. Tandon, Bareilly. The opening balance of partners are as under : 3. The Commissioner, Lucknow, considered...
i.T.C. Limited Vs. Superintendent of Central Excise and Others
Court: Delhi
Decided on: Apr-12-1982
Reported in: 1983(12)ELT281(Del)
S.S. Chadha, J.1. This petition under Articles 226 and 227 of the Constitution of India seeks a writ of certiorari to quash and set aside the order dated December 30, 1975 (Ex. F to the writ petition) in so far as it relates to the dismissal of the two appeals relating to the two refund applications both dated February 27, 1973 and for issue of a writ of mandamus directing the respondents to refund to the petitioners a sum of Rs. 49,90,043.01 with interest thereon at 12% per annum from the date thereof till payment. 2. The petitioners are, inter alia, carrying on the business of manufacturing and selling cigarette and smoking tobacco and own and operate five cigarette factories including a cigarette factory at Saharanpur in the State of Uttar Pradesh. The manufacture of cigarette attracts excise duty under the Central Excises and Salt Act, 1944 (for short called the Act). The petitioners' case is this. The petitioners who are manufacturers sell their products to wholesale buyers and/or...
Ludwig Wunsche and Co. Vs. Raunaq International Ltd. and ors.
Court: Delhi
Decided on: Apr-12-1982
Reported in: AIR1983Delhi247; 22(1982)DLT53; 1983(4)DRJ8
H.L. Anand, J.(1) This application is a sequel to an order made on February 23, 1981 by the Registrar of this Court in Suit No. 113-A/81, and raises a question as to the procedure to be followed in proceedings for the enforcement of a foreign award under the provisions of the Arbitration (Protocol & Convention) Act, 1937 and of the Foreign Awards (Recognition and enforcement) Act, 1961, for short, the Acts of 1937 and 1961 respectively.(2) Ludwig Wunsche and Company, a foreign company, applied under the Act of 1961 and/or the Act of 1937 to enforce a foreign award said to have been made on September 5, !979 by three arbitrators, nominated by the Grain & Food Trade Association Ltd. pursuant to an arbitration clause said to have been incorporated in a contract, allegedly entered into between the company and Raunaq International Ltd, an Indian company, defendant no. 1. By its application) the foreign company prayed that 'this Hon'ble Court may be pleased to direct that the said Award date...
Avinash Chander Vs. Sohini Devi
Court: Delhi
Decided on: Apr-12-1982
Reported in: 21(1982)DLT486; 1982RLR604
Yogeshwar Dayal, J. (1) This revision petition is directed against the order dated 29th October, 1980 passed by the learned Additional Rent Controller, Delhi. (2) The revision petition has been filed on behalf of the tenant-Avinash Chander. The Additional Rent Controller has passed an order for eviction of the petitioner from ground floor of property No. 21/66, old Rajinder Nagar, New Delhi, on the ground of bona fide personal requirement of the respondent-Smt. Sohini Devi. (3) Before filing the eviction petition, the landlady Smt. Sohini Devi sent a notice to the petitioner requesting him to vacate the premises occupied by him. It was stated in the notice that the landlady is residing on the first floor and because of very old age and being cronic patient of heart disease her condition has deteriorated so much that she has been medically advised to restrain herself from climbing upstairs and she requested the tenant, who is occupying the ground floor, to vacate it at the sametime offe...
Banwari Lal Radhe Mohan Vs. Punjab State Co-operative Supply and Marke ...
Court: Delhi
Decided on: Apr-08-1982
Reported in: AIR1982Delhi357; [1985]58CompCas210(Delhi); 1982(3)DRJ233; 1982RLR525
H.L. Anand, J. (1) These are six applications (I.A. 4316/82 in Suit No. 1392-A/81, I.A. 3302/81 in Suit No. 1090-A/81, I.A. in Suit No. 1091-A/81, I.A. No. 1093/81, A.I. 3020/31 in Suit No. 852/81 and I.A. 3371/81 in Suit No. 1108/81) under Section 41 read with Schedule I[ of the Arbitration Act. 1940 and Order 39 Rules 1 and 2 read with Section 151 of the Code of Civil Procedure, in six different petitions u/s 20 of the Arbitration Act and raise common questions as to the nature of the obligation of a bank under a bank guarantee or performance guarantee, the legal incidents of such a guarantee and the extent to which a Court may interfere in the payment of the amount which the bank has bound itself to do, during the pendency of a reference of the disputes under the primary agreement to arbitration or of the arbitration proceedings pursuant to it.(2) The primary contracts, containing the arbitration clause, in cases of 1. Ass. 3302, 3303, 3312, 3020 and 3371 of 1981, were entered into ...
J.C. Mehta Vs. the State and anr.
Court: Delhi
Decided on: Apr-08-1982
Reported in: 1982CriLJ1488; 22(1982)DLT64; 1982RLR611
J.D. Jain, J.(1) J. G. Mehta was married to Major M. K. Singha, respondent No. 2, on 19th February, 1973 in accordance with Hindu rites and ceremonies Thereafter, they lived together as husband and wife only up to 26th September, 1973, at the place of posting of respondent No 2 in Mizoram. However, they could not pull on together smoothly and the petitioner's daughter was allegedly turned out of the matrimonial house by respondent No. 2 during advance stage of pregnancy. Subsequently, a son was born out of the wedlock on 18th December, 1973. Respondent No. 2 thereafter moved a petition for judicial separation sometime in August, 1975. Civil litigation between the parties also commenced with regard to the custody of the child and at present the child is in the custody of respondent No. 2 as per orders of the Court although the mother of the child has been permitted to see him off and on. (2) In the meanwhile, father of respondent No. 2 died on 17th December) 1978. On coming to know of i...
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