Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)3ITD290(Delhi)
1. This appeal raises a question of some interest. It involves the familiar game of hide and seek with legislative intent. The facts are simple.2. The assessee-company carries on business as a wholesale dealer in wines and spirits. Accounts are kept on mercantile basis. Accounting year ended on 31-3-1978.3. The company purchased a scooter in the previous year for Rs. 4,500.It paid for the scooter in cash. There is no dispute that the scooter was in use as a business asset. Depreciation was claimed and presumably allowed also thereon.4. The ITO, however, thought that Section 40A(3) of the Income-tax Act, 1961 ('the Act') applied in the matter. This section, to the extent relevant, reads as under : (3) Where the assessee incurs any expenditure in respect of which payment is made, after such date (not being later than the 31st day of March, 1969) as may be specified in this behalf by the Central Government by notification in the Official Gazette, in a sum exceeding two thousand five hund...
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi265; 32(1983)DLT152
Sultan Singh, J. (1) On an application filed on 8th June, 1973 under Section 11OA of the Motor Vehicles Act. 1939 (hereinafter called 'the. Act') the Motor Accident Claims Tribunal, Delhi by his judgment dated 8th August, 1980 awarded a sum of Rs. 25,920 with interest @ 6 percent per annum from the date of filing application till realisation besides costs as compensation, to the heirs i.e. widow, parents, soms and daughters (respondents 1 and 4 to 10) of the deceased Jaswant Singh against the Delhi Transport Corporation ( appellant) and the driver Kewal Krishan (resr pondent No. 11). Jaswant Singh was knocked down by a D.T.C. bus driven by respondent No. 11 and owned by the appellant on 3rd March. 1973 at 9 P.M. He died on 4th March. 1973 at 6.30 A.M. He was aged 44 years at the time of accident, his date of birth being 6th January, 1929. He was Vehicle Mechanic in 505 Army Base Workshop, Eme, Delhi Cantt under the Ministry of defense, Governement of India, New Delhi. The Tribunal held...
Tag this Judgment!Court : Delhi
Reported in : ILR1983Delhi125
G.R. Luthra, J.1. There application E.A.S. 250/81, 14/82 and 89/82 are being taken together and decided by this order.2. The Life Insurance Corporation of India (Hereinafter referred to as 'decree holder') brought a suit for the recovery of Rs. 57691.22 with future interest at the rate of 9 per cent per annum from the date of institution of the suit till realization on the basis of mortgage of a residential plot No. 10 block D measuring 500 sq. yds. situate in Maharani Bagh, New Delhi together with building thereon from Shri Rajiv Lochan and his wife Smt. Kanta Gupta, (hereinafter referred to as 'judgment debtors').3. On September 23, 1974, a preliminary decree was passed to the effect that the judgment debtors shall pay a sum of Rs. 55,209.67 along with interest at the rate of 7-12 per annum from the date of the aforesaid decree till the payment of the decretal amount. The judgment debtors were allowed six months' time to pay the decretal amount. They filed an application, for permiss...
Tag this Judgment!Court : Delhi
Reported in : 1983CriLJ777; 1983(1)Crimes438; 1983RLR58
ORDER1. On 4th November 1981 the New Delhi Edition of 'The Indian Express.' a leading newspaper published from various important stations in the country including New Delhi (in shot the 'Newspaper') carried a news item titled 'Cong-I leader blocks checking of food-stuff. (Annexure-'B'). To be concise the newspaper reported that officials of Delhi Administration led by an SDM. Miss Khiangte, an IAS officer, had gone to the Laxmibai Nagar market on the evening of Tuesday, the 3rd November 1981', for a surprise checking of foodstuff. The team of officials from the Food and Civil Supplies Department had already collected a few samples of edible oil in glass jars from a shop when the respondent Shri Arjun Das reportedly appeared on the scene. He asked them not to collect samples and he allegedly snatched a few jars and threw them. The official leading the team then went to the Vinay Nagar police station and lodged a complaint to that effect (Annexure-'B'). 2. On the next following day viz. ...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)8ITD215(Delhi)
1. I.T. Appeal No. 1584 (Delhi) of 1981 by the assessee-non-resident foreign company, Compagnie Francaise D'Etudes Et De Construction, TECHNIP, incorporated in France and I.T. Appeal No. 1722 (Delhi) of 1981 by the revenue arising out of the order of the Commissioner (Appeals), dated 7-2-1981, have been consolidated, heard together and are being disposed of by a common order for the sake of convenience.The year of assessment involved is 1977-78, for which the previous year ended 31-12-1976.2. Admittedly, as in the past in the year under consideration, the assessee-non-resident company was engaged in supplying technical know-how to (i) Haldia Project of the Refinery Division of the Indian Oil Corporation, and (ii) to Low Density Polyethylene Project (LDPP) for the Indian Petro-chemical Corporation Ltd. 3. The IAC in the assessment of the assessee has, by relying on Section 44D(a) of the Income-tax Act, 1961 ('the Act'), restricted the expenses claimed to 20 per cent on the quantum of f...
Tag this Judgment!Court : Delhi
Reported in : 1985(8)DRJ45
N.N. Goswamy, J.(1) This appeal by the husband is directed against the judgment and decree dated 27th January, 1982 passed by the learned Additional District Judge whereby the petition of the wife under Section 13(1)(ia) of the Hindu Marriage Act was allowed and the marriage between the parties was dissolved by a decree of divorce. (2) The respondent-wife had filed a petition for dissolution of marriage on the grounds of cruelty. The acts of cruelty as alleged were that her father-in-law was misbehaving with her and wanted her to surrender to his desire of sex, the husband and his parents were not satisfied with , dowry brought by her and were harassing the wife for bringing more dowry and they are further allegations regarding the beatings having been given to the wife. (3) During the course of proceedings, the respondent-wife filed an application under Section 24 of the Hindu Marriage Act for the grant of maintenance pendente lite and litigation expenses on the ground that she had no...
Tag this Judgment!Court : Delhi
Reported in : 23(1983)DLT192; 1983(4)DRJ149
Prakash Narain, C.J.1. The petitioner, Om Parkash Sharma has been detained by virtue of an order of detention passed under S. 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. By this petition under Art. 226 of the Constitution he prays for the issue of a writ of habeas corpus claiming his detention to be vocative of the provisions of the aforesaid Act as well as the provisions of Arts. 21 and 22 of the Constitution. We dismissed the petition and hereby record the reasons thereforee. 2. The petitioner visited Hong Kong in August 1981. He returned to India on August 15, 1981 by Pan American flight which landed at Palam, New Delhi. He was searched but nothing was recovered. On August 18, 1981 one Sunil Dutt, earlier known as Surinder Pal Sharma and working as Leader with Air India, came from Bangkok to Delhi. He was searched and some contraband goods were found in his custody. He was, accordingly, arrested. On further interrogation he implicat...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1984)7ITD630(Delhi)
1. This appeal by the assessee against the order of the AAC is relevant for the assessment year 1979-80. The narrow issue before us is whether Section 20A of the Wealth-tax Act, 1957 ('the Act'), which had been inserted by the Finance (No. 2) Act, 1980, with effect from 1-4-1980 would be applicable to the assessment year 1979-80.2. The facts of the case are that the assessee, a HUF, effected a partial partition of the HUF property on 25-1-1979 effective from 1-1-1979. At the time of filing of the return for the assessment year 1979-80, the assessee excluded the properties partitioned in the said partial partition dated 25-1-1979. The WTO, however, ignored the claim of the assessee on the ground that according to the new provisions of Section 171(9) of the Income-tax Act, 1961 ('the 1961 Act') inserted by the Finance (No. 2) Act, 1980, with effect from 1-4-1980, the immovable property belonging to the HUF will be assessed as it was assessed in the wealth-tax assessment of the assessee ...
Tag this Judgment!Court : Delhi
Reported in : 1983(12)ELT258(Del)
Sachar, J. 1. This group of petitioners was heard together as common points arose in all these petitions. The arguments were addressed in C.W. 2131/1982. A part from details as to the quantity to be imported and the dates there is no difference and the judgment in this case will govern the other writ petitions also. 2. The petitioners import defective/secondary grade stainless steel circles. The said material is broadly used in the consumption of industries engaged in the manufacture of the utensils in the country. By Section 12 of the Customs Act, 1962 (hereinafter to be called the 1962 Act) duty of Customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (hereinafter to be called the 1975 Act). Goods having been received the petitioner presented their bill of entry for clearance to the Customs Authorities. The petitioners claim that they were entitled to clear the goods by paying rate of duty under entry No. 73.15(1) in the schedule to 1975 Act, wh...
Tag this Judgment!Court : Delhi
Reported in : ILR1983Delhi431
M.L. Jain, J.(1) The petitioner G.B. Kanuga entered the services of the Bank of Baroda Ltd. by an agreement for a period of two years from 14-4-1965 as a site engineer in Delhi. The formal agreement was executed on 9-12-1965. It provided that if the Managing Director, or any other official of the Bank for the time being in authority shall be of opinion (which shall be conclusive) that the site engineer has been guilty of inter alias gross misconduct or insubordination or by reason of any events (which may have happtened before or after he entered the Bank's service), it is undesirable to continue him in the service of the Bank. they shall be at liberty forthwith to determine this argeement. A letter was issued to him by the Deputy General Manager of the Bank placing him on probation for a period of two years from the date of joining. But he was confirmed on 14-10-1965. (2) The Bank then framed rules called 'the Bank of Baroda Officers Service Rules' in the year 1969. Upon nationalisati...
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