Delhi Court June 1982 Judgments
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Shiv Lal, Inder Nath and Satnam Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jun-29-1982
Reported in: (1982)2ITD579(Delhi)
1. These three appeals are filed by the assessee and are directed against the orders of the Commissioner (Appeals). Since a common point is involved, they are disposed of by a consolidated order for the sake of convenience. S/Shri Shiv Lal, Inder Nath and Satnam Singh were partners of Moti Ram Ladha Ram, Delhi.2. On 21-9-1970 they jointly purchased a sandy plot of land at Bhatinda, measuring 21,057 sq. yds., in equal shares. The land was partly sold on 12-3-1975. Further, sale to the tune of Rs. 2,09,875 was effected during the year under consideration. The ITO after careful consideration of the land transaction was of the view that the same was an adventure in the nature of trade. He, accordingly, treated the same as assessees' business income and equally assessed the profits at one-third of the sale proceeds after allowing the proportionate cost of land. On appeal before the Commissioner (Appeals), it was claimed that the sale of land was assessable as a capital gain as declared by ...
Harpinder Singh Vs. State (Delhi Administration)
Court: Delhi
Decided on: Jun-28-1982
Reported in: 1983CriLJ53; 22(1982)DLT266
J.D. Jain, J.(1) The petitioner is involved in case under Section 302 Indian Penal Code (F.I.R. No. 40/82, Police Station R. K. Puram), for having committed fratricide on 26th January, 1982. He is seeking bail through this application, his prayer for bail having been rejected by an Additional Sessions Judge vide order dated 12th May, 1982. (2) The facts germane to the decision of this application are not in controversy. The petitioner was arrested by the police on 2nd February, 1982 and was produced before a Metropolitan Magistrate on 3rd of February, 1982. He was remanded to police custody in the first instance and thereafter he was remanded to judicial custody from time to time uptil 6th April, 1982. However, the petitioner was not produced before the Court on that day. Since it happened to be a holiday the Investigating Officer appeared before the Duty Magistrate and submitted an application for the production of the petitioner on the next following day viz. 7th April, 1982, which w...
income-tax Officer Vs. Arvind Narain
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jun-25-1982
Reported in: (1982)2ITD292(Delhi)
1. The assessee is an individual and he, along with certain other co-owners, owned 194 bighas and 6 biswas of agricultural land, including land in dispute measuring 49 bighas 13 biswas, in village Malikpur Chhawani, Delhi. This land was acquired by Delhi Administration for a public purpose, namely, the Planned Development of Delhi. The Notification under Section 4 of the Land Acquisition Act, 1894, bears No. F. 15(iw)59-LSG dated 13-11-1959. The Notification under Section 6 of the Land Acquisition Act, 1894, bears No. F.4(14)/61-LSG dated 9-4-1964. The Land Acquisition Collector by his award No. 1748, announced on 30-11-1964, categorised the entire land under acquisition in two blocks as follows : 2. Feeling aggrieved by the said award, a reference was made under Section 18 of the Land Acquisition Act, 1894. The learned Additional District Judge, Delhi, by his judgment dated 14-4-1976 in LAC No.744/65, and 209/68 enhanced the compensation by a sum of Rs. 23,01,119.47.3. The Union of I...
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