Delhi Court January 1984 Judgments
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United India Insurance Co. Ltd. Vs. Darbar Woollen Mills
Court: Delhi
Decided on: Jan-06-1984
Reported in: [1986]60CompCas220(Delhi); 1984RLR405
Kapur, J.1. This appeal is directed against the interim order passed in I.A. No. 2106 of 1983 in O.M.P. No. 78 of 1983, by a learned single judge on the original side of this court.2. We had issued a show-cause notice thinking that the appeal involved a short point. The respondents had insured its factory and goods with the United India Insurance Co. Ltd. There was a fire on July 22, 1981, which caused extensive damage. According to the respondent they suffered a loss of Rs. 15,00,000 but made a claim for Rs. 10,50,624. It appears that the insurance company wanted to approve the claim for Rs. 5,78,802 and made an 'on account' payment of Rs. 3,00,000 and sent a receipt for Rs. 2,78,202 which was to be pre-signed before the amount could be paid. However, the insurer wanted a receipt in full and final settlement before the balance sum of Rs. 2,78,202 could be released. The insured, i.e., the claimant, was not willing and, thereforee, applied under sections 8 and 9 of the Arbitration Act, ...
Additional Commissioner of Income-tax Vs. Delhi Cloth and General Mill ...
Court: Delhi
Decided on: Jan-06-1984
Reported in: (1984)42CTR(Del)188; [1986]157ITR822(Delhi)
H.C. Goel, J.1. These are two references made by the Income-tax Appellate Tribunal relating to the case of the assessed M/s. Delhi Cloth & General Mills Co. Ltd. Delhi, for the assessment years 1960-61 and 1962-63, respectively :In I.T.R. No. 222 of 1975 relating to the assessment year 1960-61 made at the instance of the assesseds, the following question of law has been referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, it could be held in law that the assessed-company had concealed the particulars of its income or furnished inaccurate particulars of such income within the meaning of section 271(1)(c) in respect of which a penalty of Rs. 50,000 levied by the Inspecting Assistant Commissioner of Income-tax, Range III, New Delhi, for the assessment year 1960-61 was upheld by the Tribunal ?' 2. In I.T.R. No. 126 of 1973 relating to the assessment year 1962-63 made at the instance of the Revenue, the following question of law has been refe...
Bawa Shiv Charan Singh Vs. Commissioner of Income-tax, Delhi
Court: Delhi
Decided on: Jan-06-1984
Reported in: (1985)47CTR(Del)12; 25(1984)DLT275; ILR1984Delhi625; [1984]149ITR29(Delhi)
Chadha, J.1. This reference under s. 256(1) of the I.T. Act 1961 (hereinafter referred to as 'the Act') poses the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the provisions of section 2(14), section 45 and section 48 of I.T. Act, 1961, the Tribunal was justified in holding that capital gains had arisen on the receipt of Rs. 30,000 on surrendering of tenancy right of the first floor of premises 710, Ballimaran Chandni Chowk, Delhi ?' 2. The facts briefly are these. The assessment year under reference is 1966-67 of which the relevant previous year is financial year ending March 31, 1966. The assessed is an individual and is engaged in profession as an advocate. He carried on his professional work till the accounting year relevant to the assessment year 1963-64. Thereafter the assessed carried on the same profession in partnership with another advocate. The assessed took the premises at 7...
Commissioner of Income-tax, Delhi-ii Vs. Central Warehousing Corporati ...
Court: Delhi
Decided on: Jan-06-1984
Reported in: (1985)46CTR(Del)309; [1985]156ITR407(Delhi)
D.K. Kapur J.1. The following question has been referred to us by the Income-tax Appellate Tribunal under s. 256(1) of the Income-tax Act, 1961, for the assessment years 1968-69 and 1969-70, which is the subject-matter of these two income-tax references : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessed was entitled to exemption under section 10(29) of the Income-tax Act, 1961, in respect of the income derived from the letting out of godowns or warehouses for storage, processing or facilitating the marketing of commodities ?' 2. At the very start of the case, it was brought to our notice that the Board of Direct Taxes had granted exemption to the Central Warehousing Corporation with respect to these types of income but as these are directions which have to be followed by the income-tax authorities and there is a reference of the above question to this court, we have preferred to answer the question even though it...
Commissioner of Wealth-tax Vs. Meattles P. Ltd.
Court: Delhi
Decided on: Jan-06-1984
Reported in: (1984)40CTR(Del)281; [1984]153ITR201(Delhi)
Chadha, J. 1. In compliance with directions of this court in W.T.C. No. 1-D/65, the Income-tax Appellate Tribunal (for short called 'the Tribunal') drew up a statement of case and referred for the decision of this court the following question of law : 'Whether, on the facts and in the circumstances of the case, the assets of the Crown Flour Mills belong to the assessed-company and their value is liable to be included in the new wealth in the assessment of the assessed-company for wealth-tax purposes ?' 2. The reference arises out of the assessment to wealth-tax of M/s. Meattles Pvt. Ltd. of Delhi for the assessment year 1957-58. The relevant valuation date is March 31, 1957. While completing the assessment of M/s. Meattles Pvt. Ltd. for the assessment year 1957-58 to wealth-tax, the WTO included in the net wealth of the assessed the value of certain assets compendiously described as the Crown Flour Mills (for short called 'the Mills'). According to the assessed, the Mills had been sold...
State Vs. Ranjit Singh and anr.
Court: Delhi
Decided on: Jan-06-1984
Reported in: 25(1984)DLT323; 1984(6)DRJ267
Jagdish Chandra, J.(1) This petition under Section 482 of the Code of Criminal Procedure, 1973 (for short the Code) has been made by the State (Delhi Administration) whereby it is prayed that the order dated December 22, 1983 passed by Shi- P. R. Thakur, Chief Metropolitan Magistrate, Delhi, ordering the petitioner-State to produce the respondent accused Ranjit Singh in his court at Tis Hazari be set aside and that the Chief Metropolitan Magistrate be ordered to hold his court in Central Jail, Tihar for the purposes of remanding accused Ranjit Singh in custody till such time the situation becomes normal and it is possible to hold the court in the normal circumstances in Tis Hazari. After admission notice of this petition was issued to respondents accused Ranjit Singh and Central Bureau of Investigation, New Delhi (for short CBI). Ranjit Singh is the prime suspect in the case under Section 120-B read with Ss. 302/307 of the Indian Penal Coded Ss. 4/5 of Explosive Substances Act, S. 27 o...
United India Insurance Co. Ltd. Vs. Darbar Woolen Mills
Court: Delhi
Decided on: Jan-06-1984
Reported in: II(1984)ACC366
D.K. Kapur, J.1. This appeal is directed against the interim order passed in I.A. No. 2106/83 in O.M.P. No. 78/83, by a learned single Judge on the original side of this Court.2. We had issued a show cause notice thinking that appeal involved a short point. The respondents had insured its factory and goods with the United India Insurance Co. Ltd. There was a fire on 22nd July, 1981 which caused extensive damage. According to the respondent they suffered a loss of Rs. 15.00,000/- but made a claim for Rs. 10,50,624/-. It appears that the Insurance Company wanted to approve the claim for Rs. 5,78,802/- and made an on account payment of Rs. 3,00,000/- and sent a receipt for Rs. 2,78,202/- which was to pre-signed before the amount could be. However, the insurer wanted a receipt in full and final settlement before the balance sum of Rs. 2,78,202/- could be released. The insured i.e. the claimant was not willing and, thereforee, applied Under Sections 8 and 9 of the Arbitration Act, 1940 for ...
Putli Bai Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-04-1984
Reported in: (1994)(69)ELT318TriDel
(a) the Appellant imported as many as 27 items - some of them in commercial quantities, e.g. baby garments 56 pieces; (b) the goods would appear to have been detained for the purpose of payment of duty; (c) it does not appear that at the time of such detention the Appellant had made any declaration whatsoever of her intention to re-export. Nor did she request for permission for such re-export; (d) for the first time in Appeal, a request for re-export was made, as was submitted before us.2. The adjudication order does not appear to have been filed before us.It would, however, appear that in adjudication, the goods were confiscated and a personal penalty of Rs. 3000/- was imposed. The order of adjudication was confirmed in appeal by the Appellate Collector on the ground that it was a clear case of misdeclaration, the order of confiscation was in the circumstances correct and the penalty was also not severe considering the value of the goods confiscated.3. In the Appeal before us, only p...
Steel Rolling Mills of Bengal Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-04-1984
Reported in: (1984)(16)ELT541TriDel
1. Question for decision in this appeal originally filed as a Revision application to the Government of India is whether "Mill-Scale"723400 M.T. which arose out of scraping of Steel during hot rolling process during the period 1-3-1975 to 9-10-1976 should have been classified under T.I. 68 of C.E.T. and whether the demand of duty of Rs. 191.03 from the appellants and penalty of Rs. 5/- imposed against them is justified.2. The appellants are engaged in the manufacture of Iron and Steel products falling under T.I. 26AA of the C.E.T. and have been manufacturing 'Mild Steel Bars/Rods' out of duty paid Billets in their factory. Sometime in 1976, Excise Officer checked the appellants' record and asked the appellants for particulars of sale of Mill-Scales which arose out of removal of surface scales of the metal during hot rolling process in the appellants' factory. After the appellants furnished the necessary particulars, show cause notice was served on the appellants why they should not be...
Collector of Central Excise Vs. West Glass Works
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-04-1984
Reported in: (1984)(17)ELT368TriDel
1. Two questions that arise for consideration in this Appeal by the Revenue under Section 35B (2) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) are, if :- (a) headlight covers made of glass fall within Item 23-A (4) of the First Schedule to the Act or are more appropriately classifiable under Item 68 of the said schedule; (b) the proceedings initiated by the notice to show cause dated 15-5-81 read with corrigendum dated 22-2-82 demanding duty, under : (i) Rule 10 of the Central Excise Rules, 1944 for the periods between 1-12-79 and 16-11-80; and (ii) Section 11A of the said Rules for the periods between 17-11-80 and 30th April, 1981 were barred by limitation.2. In a connected Appeal No. 921/83, between the same parties identical issues arise, although in consequence of a show cause notice dated 10-4-81 for the period between February, 1980 and 25-11-80. Obviously, the period relevant for the said Appeal (No. 921/83) was already comprehended in the proc...
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