Delhi Court November 1983 Judgments
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import Export Sales Corporation Vs. Commissioner of Income-tax, New De ...
Court: Delhi
Decided on: Nov-24-1983
Reported in: [1984]149ITR318(Delhi)
Chadha, J.1. This reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the assessed poses the following question : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disturbing the estimate made by the AAC by an order dated August 10, 1972, passed in pursuance of the Tribunal's order dated July 18, 1970, in I.T.A. No. 1915/1968-69 of the amount available, as at the end of October 12, 1962, out of the intangible additions made in the assesseds firm's asessment for the assessment year 1961-62 ?' 2. The assessed is a firm of wholesale dealers in paper. Its head office is in Delhi and it has a branch in Calcutta. It has also a factory at Bahadurgarh run since June 15, 1969, under the style of Hanuman Paper Company, where coloring and glazing of paper is done. The assessed introduced in the books of account of the Calcutta branch relevant to the assessment year 1965-66, four different amounts total...
State (Delhi Administration) Vs. Khem Chand
Court: Delhi
Decided on: Nov-24-1983
Reported in: 25(1984)DLT134
Malik Sharief-Ud-Din, J. (1) Shri H. P. Bagchi, Additional Sessions Judge in his capacity as Special Judge, Delhi, tried the respondent Khem Chand, then serving as Sub-Inspector in the Police Department, under section 5(2) read with section 5(l)(d) of Prevention of Corruption Act and Section 161 Indian Penal Code . By a judgment dated 30th October 1976, he dismissed the prosecution case and acquitted the accused of the charge. (2) Feeling aggrieved of this order, Delhi Administration has filed this acquittal appeal. The details about the prosecution case are given in Ext. Public Witness l/A, statement made by on: Pishori Lal Public Witness I before Shri Krishan Gopal Public Witness 9, Inspector Anti Corruption Branch. In this statement he said that since 9;h August 1974 he along with one Baljit Singh Khatri and his younger brother Sukhbir Singh Khatri reside in quarter No. F-123. Dda Flats, New Ranjit Nagar, Delhi, that this quarter, in fact, is allotted to one Dina Nath and he took it...
A.V.M. Projection Service Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-22-1983
Reported in: (1987)(31)ELT446TriDel
1. The question for decision in this appeal originally filed as revision application to the Government of India is whether the appellants' dubbing theatre' should be considered as Cinematograph Laboratory for the purpose of concession under Notification No.50-Cus., dated 1-3-1978. The appellants by B.E. No. 1982, dated 22-10-1980 I.M. No. 2083/80 imported 'dubbing theatre equipment viz.Recorder, reproducer, Magna Techn. E.L. Console Console, Revertible Prism Projector and Audio mixing console1. The Appellants before the Collector of Customs, Madras claimed concession in terms of Notification No. 50-Cus., dated 1-3-1978, claiming that the goods imported are interconnected to be used for "dubbing" in the sound recording studio with perfect synchronisation of the sound with the visual film. The Collector negated this claim and ordered classification of the goods by his order dated 31-10-1980 on merits.2. In appeal, the Central Board of Excise & Customs by its order dated 25-7-1981, p...
Bengal Luxmi Cotton Mill Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-22-1983
Reported in: (1984)(15)ELT472TriDel
1. These are revision applications (hereinafter called "appeals") filed before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, stand transferred to this Tribunal to be disposed of as if they were appeals presented before the Tribunal.2. These four appeals arise from a combined Order-in-Appeal of the Appellate Collector of Central Excise, Calcutta, in which he had confirmed four Orders-in-Original of the Assistant Collector of Central Excise, Calcutta IV Division, whereby the Assistant Collector had demanded different amounts as handloom cess payable under the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953, for different periods between May, 1972 and March, 1976. For facility of reference, the particulars relating to the four appeals, essential for the further discussion, are given below :-No. of Tribunal's No. & Date of Date of Period AmountAppeal File Assistant Collector's Show Cause Covered De...
Addl. Commissioner of Income-tax, Delhi-ii Vs. F. Ali Ahmed. (Decd., b ...
Court: Delhi
Decided on: Nov-22-1983
Reported in: [1984]149ITR190(Delhi)
D.K. Kapur, J. 1. There are three references before the court at the instance of the Department. They relate to assessment years 1966-67, 1967-68 and 1968-69. The assessed in this case was then a Minister of the Union Cabinet. In each of these years, there was a late filing of the return. At that time, s. 139(1)(b)(iii) of the I.T. Act, 1961, provided that interest was chargeable in case the return was filed late but, there was also s. 139(8) which allowed the ITO to waive or reduce the interest. In these three years, the amount of interest was Rs. 526 for the assessment year 1966-67, Rs. 5,324 for 1967-68 and Rs. 423 for the assessment year 1968-69. The assessment had moved under r. 117A(v) for a reduction or waiver of the interest on the ground that he was prevented by sufficient cause from furnishing the return within time. It appears that two letters dated January 1, 1969, and March 31, 1969, were written in this behalf. The orders of the ITO were passed on April 14, 1969, in respe...
Satpal Vs. Assistant Commissioner of Police
Court: Delhi
Decided on: Nov-22-1983
Reported in: 1984(1)Crimes683; 25(1984)DLT219
H.L. Anand, J. (1) This order would dispose of Cr. M(M) 683/82 and Cr. M(M) 4/83, as both the petitions raise certain common questions of law and some of the respondents are also common and so are the nature of the allegations. All the police officers whose conduct is called in question were posted in the same police station. (2) These two petitions by two undertrials, Satpal (Cr. M(M) 683/82), and Shri Krishan (Cr. M(M) 4/83) were received by this Court from jail and contained allegations that the petitioners were subjected to illegal force while in police custody by certain officers of Police Station Farash Bazar, Shahdara, Delhi. While Satpal was wanted in connection with an offence u/s 302 of the Indian Penal Code, the other petitioner, Shri Krishan, was wanted in connection with an offence u/s 307 of the Indian Penal Code. (3) In the petition of Satpal, the respondents are Naresh Kumar, Assistant Commissioner of Police, Station House Officer, Sub-Inspector Hoshiar Singh, and Sub-I...
Bharat Heavy Elegtricals Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-21-1983
Reported in: (1984)(16)ELT516TriDel
1.This matter was originally a Revision Application before the Government of India and on transfer to the Tribunal is being dealt with as an appeal.2. The point involved in the appeal is the assessment of 'Gas Collecting Device'stated to be a component part of transformer. The appellants paid duty under C.T.A. 84.65 and claimed re-assessment in terms of Notification No. 37-Cus /79 which covers the importation of component parts. The Assistant Collector rejected the request for re-classification as end-use certificate, catalogue/literature and D.G.T.D. certificate were not produced though sufficient time was given. The Colleator (Appeals) noted that the appellants in their letter dated 24-2-1981 stated that they could not obtain the D.G.T.D.certificate and hence they have requested for rejecting the appeal. In the absence of the D.G.T.D. certificate the appeal was rejected as unsubstant iated.3. In the appeal and before us the appellants stated that End-use certificate and drawings sho...
Mangla Brothers Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-21-1983
Reported in: (1984)(15)ELT151TriDel
1. The present appeal is directed against the Order- n-Original dated 21-10-1982 passed by the Additional Collector of Customs, Bombay. By the said Order, the appellants were found guilty of under-valuation of a consignment of Audio/Video Tapes to the extent of Rs. 1,59,704/-.Further, it was held that the goods to the extent of Rs. 85,939/- were not covered by the ITC Licence. It was also held that the impugned goods were in the nature of 'Consumer goods' and not 'Raw materials' as contended by the appellants, rendering the ITC licence to be invalid to cover the goods imported. The impugned goods were, therefore, confiscated but allowed to be redeemed on payment of a fine of Rs. 70,000/-.2. It is against this order that the appellants have come up for relief before us both with regard to the charge of under-valuation of the goods as well as for the confiscation of the goods for violation of ITC Regulations.3. Taking the valuation aspect first, Shri Nankani briefly explained the facts ...
Commissioner of Income-tax, New Delhi Vs. Smt. V. Sikka and Another (L ...
Court: Delhi
Decided on: Nov-21-1983
Reported in: [1984]149ITR73(Delhi)
Chadha, J.1. This reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the Department raises the following question of law : 'Whether, on the facts and in the circumstances of the case, the whole amount of Rs. 98,000 accrued to the assessed on December 18, 1958, the date on which the suit was compromised and was taxable in the assessment year 1956-60 2. The facts briefly are these. The reference arises out of proceedings for assessment to income-tax of Shri C. L. Sikka, an individual. The relevant assessment year is 1959-60, the accounting period ending on March 31, 1959. The assessed filed a return of income declaring the income to be nil. The ITO, however, noticed that the assessed had received a payment of Rs. 1,00,000 on December 18, 1958, from M/S. Urban Improvement Housing & Construction P. Ltd. (for short called 'the company') as a result of a compromise arrived at in the court between the assessed and the company. 3. The cir...
S.G. Steels (P) Ltd. Vs. Union of India and ors.
Court: Delhi
Decided on: Nov-21-1983
Reported in: AIR1984Delhi272; ILR1984Delhi882; 1984RLR390
S.B. Wad, J.(1) The Indian Telegraph Rules were amended on 14-2-1983 requiring payment of security deposit of Rs. 10,000 by the telex subscribers. 'A new rule was added as 505-A for the new subscribers. Rule 505-B was introduced for imposing security deposit on the existing telex subscribers. In these petitions, filed by the existing telex subscribers, the validity of the said security deposit is challenged. (2) Originally the writ petitions were filed when the demand notices for payment of security deposit were served on the petitioners. The telex subscribers were further warned through the said notices that if they would not deposit the security amount within one month it would be presumed that they were not interested in the telex connections and the telex connections would be disconnected without any further notice But no provision of law enabling such an imposition was stated in the notice. After the admission of the writ petitions the time for payment of the security deposit was ...
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