Delhi Court February 1984 Judgments
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Additional Commissioner of Income-tax, Delhi-ii Vs. Distillers Trading ...
Court: Delhi
Decided on: Feb-16-1984
Reported in: [1985]154ITR507(Delhi)
Kapur, J. 1. For the assessment year 1965-66, the following question has been referred to this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of section 154 of the Income-tax Act, 1961, could not be invoked for reducing the depreciation allowed in completing the assessment originally ?' 2. The facts of the case are that the assessed was carrying on business in Chemicals and ethyl alcohol. In the assessment order, the depreciation on plant and machinery was allowed to the full extent. An objection was raised by the Revenue audit, which led the ITO to issue a show-cause notice. As a result of the objection, some changes were made in the assessment order, one of these being that the depreciation allowance for plant and machinery was reduced to Rs. 37,997 and (the difference) added back to the total income. The reason for this was that, according to the ITO, the plant and machinery was not used during the perio...
Manohar Lal Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-15-1984
Reported in: (1984)9ITD838(Delhi)
1. These appeals by the assessee, Manohar Lal, an individual of Lashkar, directed against the consolidated order of the AAC dated 25-8-1982 have been consolidated, heard together and are being disposed of by common order for the sake of convenience. The years of assessment involved are 1977-78 and 1978-79 for which the respective relevant valuation dates are 31-3-1977 and 31-3-1978. At one time Jagdish Prasad and Om Prakash, sons of Raghuraj Prasad Agarwal of Daulatpur, Lashkar, were the owners of a property at Topi Bazar, Lashkar. Vide sale deed dated 8-10-1971, the said persons sold the said property to one Manik Chand for a sum of Rs. 35,000. As the said purchaser was short of funds and needed money, he entered into a deed dated 11-10-1971 with the assessee individual. It is the exact nature of this document, which is the subject-matter of dispute in the present case. By this deed, which was duly registered, the said Manik Chand sold the aforesaid house to the assessee for a sum of...
Om Prakash Vs. Commissioner of Income-tax, New Delhi
Court: Delhi
Decided on: Feb-15-1984
Reported in: [1984]148ITR181(Delhi)
Kapur, J.1. The questions referred to us for the assessment year 1968-69 are as follows : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the interest awarded to the assessed was of the nature of interest on the enhanced compensation and not the initial interest 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the entire interest of Rs. 7,288 was assessable during the assessment year under consideration ?' 2. These questions have been raised as a result of the acquisition of certain agricultural lands belonging to the assessed under the defense of Indian Act, 1939. It appears that part of the land was acquired under the Requisitioned Land (Continuance of Powers) Act, 1947, and part of the land was acquired under the Requisitioning and Acquisition of Immovable Property Act of 1952. Some compensation was offered to the assessed by the Land Acquisition Collector...
Sanjay Textiles Vs. State Bank of India
Court: Delhi
Decided on: Feb-15-1984
Reported in: 1984(7)DRJ133
J.D. Jain, J. (1) After the attachment is effected the petitioner/objector has a right to file objections but not prior to attachment....
Harl Bhagwan Sharma and ors. Vs. Badri Bhagat Jhandewalan Temple Socie ...
Court: Delhi
Decided on: Feb-15-1984
Reported in: 27(1985)DLT68; 1985RLR18
J.D. Jain, J. (1) -THE plaintiffs, four in number, who are all residents of Delhi and who claim to be Sanatanist Hindus being followers of Sanatan Dharam having belief and faith in Idol worship, Smritis, Upnishads and Puranas (i.e. holy scriptures of Hindus) have instituted this suit under section 92 of the Code of Civil Procedure (for short the Code) against Badri Bhagat Jhandewalan Temple Society (Registered) through its Secretary Shri Ram Avtar Gupta and 34 other persons in respect of an alleged public trust. It is averred that about a century ago one Bhagat Badri Dass obtained a piece of land measuring 30,929 sq. yards comprised in khasra No. 40, Village Banskoli, Delhi, for the purpose of erecting a temple and a Dharamsala and he erected a temple thereon and installed the Idol of Goddess Durga Mata on a permanent pedestal for the benefit of Sanatanist Hindus. He declared the properties as trust properties including the buildings and land mentioned above and thereafter he started l...
Santosh Singh Vs. State
Court: Delhi
Decided on: Feb-15-1984
Reported in: 1985(1)Crimes928; 1984RLR432
M. Shriefuddin, J. (1) Lastly, we may take up for consideration the argument of Shri I.U. Khan, learned counsel for the appellant that there is nothing on record to show that the appellant had a motive to kill the deceased. His contention is that the appellant, a father of four minor children, would be the last man to commit the crime of such enormity. We may hasten to point out that the motive is basically known to the perpetrator of crime and the direct evidence about the motive may not always be available. In 'this case we are however told by Public Witness 18 Inder Dutt that the deceased had told him that the accused would kill her as she was suspected of having illicit relations with him (with Inder Dutt). It would appear from evidence that a few years prior to the incident the appellant and the deceased had been tenants of the father of Inder Dutt Pw 18. He seems to have known them ever since and from his own admission he was visiting them after they shifted to flat No. 66-D. On ...
Rajinder Pershad Vs. the State
Court: Delhi
Decided on: Feb-15-1984
Reported in: 1984(6)DRJ323
R.N. Aggarwal, J. (1) The appellant Rajinder Pershad was tried and found guilty by an Additional Sessions Judge of the charge of murdering his wife Rani by strangulation on the night of 18th/19th January 1980. The appellant was awarded life imprisonment. Along with the appellant one Onkar Nath was also tried of the said offence but he was given benefit of doubt and acquitted. Rajinder Parshad has come in appeal against his conviction and sentence. (2) The deceased Rani was married to the appellant Rajinder Parshad at Delhi on 4th July 1979. The parties after the marriage resided in house No. 60-D Janata Flats, Ashok Vihar. At the relevant time Rani was pregnant. At the post mortem the doctor found a female fetus of 26 weeks. (3) The flats in Ashok Vihar are in blocks of 4 flats. The flats on the ground floor are numbered A & B and on the first floor C & D. (4) Saraswati Devi (Public Witness 1) along with her son resided in 60-C. There is a common passage to the two flats 60-C and 60-D ...
Jamshedpur Engineering and Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-14-1984
Reported in: (1984)(17)ELT175TriDel
1. This appeal has been filed pursuant to a direction of the Bench while hearing Revision Application dated 30-3-81 and registered as appeal No. ED(SB)(T) A. No. 475/81-B since two appellate orders were concerned. The case was heard at length and we are passing a separate order dealing with the first of the two orders.2. This dispute is in respect of Cast Iron and Cast Steel products cleared without payment of duty due under Item 68 during the period 1-1-79 to 18-4-79. Citing the decision of the Government of India in order No. 888/78 relating to Bharatya Electric Steel Co. Ltd. and some other judgments of the Supreme Court, the appellants contested the demand. However, the Assistant Collector decided that the cast iron and cast steel rolls were machined/polished after completion of such finishing process and were shaped/sized according to the specifications and orders of the customers and, therefore, the order of the Government that castings should be assessed, after the finishing pr...
Umesh Kumar Gupta Vs. W.M. Sadoc
Court: Delhi
Decided on: Feb-14-1984
Reported in: AIR1984Delhi213; 1984(6)DRJ293; 1984RLR428a
M.L. Jain, J.(1) The landlord Dr. W.M Sadoc filed an execution application under Section 21 of the Delhi Rent Control Act, 1958 (hereinafter the Act) because the three years of limited tenancy had expired. The lease agreement was executed on 6-12-1976 for a period of three years. The respondent filed objections on 11-4-1980. In these objections he stated that there was no relationship of landlord and tenant between the parties. He denied that the premises were let out to him and that he was inducted as a tenant. His father Munna Lal Gupta was in fact the tenant.(2) He made an application on 11-9-1981 under Order 6 Rule 17 and Section 151 of the Code of Civil Procedure. He wanted to insert an amendment showing how his father became the tenant. He stated that the permission under Section 21 of the Act was granted on 12-12-1976 to him out on 1-2-1978 it was agreed between the landlord and his father that the fixed term tenancy should be surrendered, the defendant would not be a tenant and...
D.R. Chawla Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-13-1984
Reported in: (1984)8ITD689(Delhi)
1. All the three appeals are by the assessees, who are resident-individuals and partners in the same firm, viz., Universal Book Stall and since on common facts, the speaking order of the learned first appellate authority has been made in the case of the assessee--Shri D.R. Chawla [IT Appeal No. 4659 (Delhi) of 1982]--and in other two cases the same having been followed, as of necessity and for the sake of convenience, these appeals were heard together and we were addressed in one set by both the parties, as such, are being disposed of, by this common order.2. Shri D.R. Chawla, the assessee-appellant in IT Appeal No. 4659 (Delhi) of 1982 along with his two sons Shri A.K. Chawla, the assessee-appellant in IT Appeal No. 4642 (Delhi) of 1982 and Shri CM.Chawla, the assessee-appellant in JT Appeal No. 4643 (Delhi) of 1982, as co-owners owned immovable property known as 5-Ansari Road, Darya Ganj, New Delhi. The shares of the three owners were determinate and ascertained as 50 per cent, 25 p...
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