Delhi Court April 1984 Judgments
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State Vs. Kalicharan
Court: Delhi
Decided on: Apr-23-1984
Reported in: 26(1984)DLT85
H.L. Anand, J.(1) This petition under Section 482 of the Code of Criminal Procedure by the State of Maharashtra, is directed against an order of the learned Sessions Judge directing, while seized of an application for anticipatory bail, that Kalicharan alias Mani Ram Sansi, a resident of Delhi, who is required by the Pune Police in connection with 3 dacoities 'be kept in Central Jail, Tihar till the identification of the accused is held in the case filed before the Judicial Magistrate 1st Class Court Pune', and the consequential order of the same date made by the Chief Metropolitan Magistrate directing the Superintendent Central Jail, Tihar, and highlights how legal and procedural safeguards for a suspect may sometimes interfere with the course of investigation and jeopardise public interest. (2) It appears that following incidents of dacoity in Pune, within the jurisdiction of Pune Police Commissioner, 3 cases were registered and some of the suspects arrested by the Pune Police in the...
Collector of C. Ex. Vs. Hindustan Lever Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-21-1984
Reported in: (1989)(44)ELT381TriDel
1. This case has arisen out of a show cause notice (bearing F.No.198/B/5/15/77-CX-V, dated 8-2-1977 issued under Section 36(2) of the Central Excises and Salt Act, 1944 by the Central Government. The notice proposed to set aside the Order-in-Appeal No. V(12)2-10/75, dated 20-2-1976 passed by die Appellate Collector of Central Excise, Bombay and to restore the Assistant Collector's order. In effect, the proposal was to pass an order holding that the proviso to Central Excise Notification No. 33/63 would be attracted in the instant case and vegetable non-essential (VNE) oil used in the manufacture of vegetable tallow would be ineligible for the duty exemption under the said notification.2. The facts of the case, briefly stated, are that Hindustan Lever processed 122.02 MT of V.N.E. oils and converted this into vegetable tallow by hydrogenation process. They cleared this vegetable tallow at nil rate of duty under Notification No. CER-8(3)/56-C.E., dated 14-1-1956. The second proviso to N...
Bharat Steel Tubes Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-21-1984
Reported in: (1985)13ITD108(Delhi)
1. These two appeals, one by the assessee and the other by the revenue, were heard together. They are disposed of by this common order.2. The assessee is a company engaged in the business of manufacture and sale of steel pipes. The accounting year ended on 31-3-1974. The method of accounting is mercantile.The first objection in this appeal by the revenue is that the Commissioner (Appeals) erred in holding that the claim of the assessee-company for deduction of liability amounting to Rs. 26,52,610 on account of increase in price of steel consumed was admissible and thereby deleting the said amount from the total income.4. Shri R.N. Dave, the departmental representative, took us through the facts of the case. We find that the facts are discussed in paragraph Nos. 2 to 2.4 of the Commissioner (Appeals)'s order. Briefly, the relevant facts were as follows.5. The assessee bought imported goods from Hindustan Steel Ltd. (HSL) at prices fixed from time to time by the Joint Plant Committee (J...
Ammonia Supplies Corporation Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-21-1984
Reported in: (1984)9ITD555(Delhi)
1. These two appeals filed by the assessee ate consolidated and disposed of by a common order. The order appealed against for the assessment year 1961-62 is under Section 23A of the Indian Income-tax Act, 1922 ('the 1922 Act') whereas the order for the assessment year 1962-63 is under Section 104 of the Income-tax Act, 1961 ('the 1961 Act'). The assessment year 1961-62 is the first year of assessment of the company. The accounting period of the company is financial year.Right from the beginning it appears that the company was under ill stars. In the very first year of its existence serious disputes cropped up between the directors which ultimately led to an application for liquidation in August 1962 and the liquidator was appointed in December 1962 by Shri S.B. Kapoor, a judge of the Punjab High Court. The learned judge observed while disposing of the revision petition No. 21 of 1962 'soon after incorporation disputes started between the brothers and it is common ground that the busin...
income-tax Officer Vs. Shri Ram Memorial Foundation
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-21-1984
Reported in: (1984)9ITD655(Delhi)
1. This appeal has been preferred by the revenue against order dated 9-10-1981 of the Commissioner (Appeals).2. 1977-78 is the assessment year concerned. Calendar year is the previous year. The assessee is an institution assessed in the status of AOP and with the aid of Section 144B of the Income-tax Act, 1961 ('the Act') provisions. Assessment was finally completed by the ITO as per order dated 6-9-1980 determining total income at Rs. 16,05,050. The assessee had, on the other hand, claimed exemption under Section 11(1)(a) of the Act in respect of its entire income of Rs. 24,05,200.Said income comprised two items, namely, receipts amounting to Rs. 24 lakhs from Delhi Cloth & General Mills Ltd. ('DCM') by way of donation for application to charitable purposes and Rs. 5,200, interest income received from the said very party.3. During the previous year under consideration, the assessee had donated two sums of Rs. 12 lakhs each in favour of (i) Bhartiya Kala Kendra Trust, and (II) Ind...
Guest Keen Williams Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-19-1984
Reported in: (1985)(22)ELT504TriDel
1. This appeal under Section 35B of the Central Excises and Salt Act, 1944 by M/s. Guest Keen Williams Ltd., Howrah is directed against the order of the Collector of Central Excise, Calcutta bearing No.28(26)82-Celler-29/83 dated 10-2-1983.1. The appellants hold a Central Excise licence L-4 No. 1/ Steel Ingot/ Cal.V/63/1. The question before us relates to the scope of notification No. 237/ 75-CE dated 9-12-75 as amended by notification No. 112/77-CE dated 18-6-77 and 235/77 dated 15-7-77 as well as notification No.156/79-CE dated 9-4-79, 53/80-CE dated 13-5-80 as amended by No.16/81-CE dated 13-2-81. The appellants were charged for contravention of Rules 9(1), 173B, 173F and 173G(1)of the Central Excise Rules, 1944 for having manufactured steel ingots falling under item No. 26 of the First Schedule to the Act, from certain raw materials such as Ferro-Silicon, Ferro-Manganese, Silico Manganese Alloy, Ferro-Sulphur (H.C.), Ferro Chromium (L.C.), Ferro Molybdium, Ferro Titanium, Ferro Bo...
Commissioner of Income-tax, Delhi-i Vs. Banwari Lal Dwarka Prasad
Court: Delhi
Decided on: Apr-19-1984
Reported in: [1985]151ITR162(Delhi)
Goel, J. 1. By these four reference applications moved under s. 256(1) of the I.T. Act, 1961, the Commissioner of Income-tax, Delhi, has got referred the following common question of law for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the provisions of s. 271(1)(c), as amended w.e.f. April 1, 1968, were not applicable in this case and thereby reducing the amount of penalty to 25% of the tax sought to be avoided ?' 2. The assessment years involved are A.Ys. 1950-51, 1958-59, 1962-63 and 1963-64. For the first year, the assessed was the firm, Banwari Lal Dwarka Prasad, and for the other three years, the firm, Chandu Lal Dwarka Prasad. The assessments of the assesseds for the four assessment years in question were completed in due course and the incomes were assessed as follows : Assessment year AmountRs.1950-51 1,68,3511958-59 69,1561962-63 1,04,5461963-64 97,870 3. It so transpired that in a raid...
Delhi Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax, Delhi-1
Court: Delhi
Decided on: Apr-19-1984
Reported in: (1985)45CTR(Del)24; ILR1984Delhi407
Goel, J. 1. By this reference, the following question of law has been referred for the opinion of this court by the ITAT, Delhi Bench 'B' (hereinafter called as 'the Tribunal') : 'Whether, on the facts and in the circumstances of the case, the assessed company running of cold storage could be held to be an industrial company for purposes of section 2(7)(c) of the Finance Act, 1973, and the First Schedule thereto ?' 2. The assessed is a company incorporated under the Indian Companies Act. The assessment year is 1973-74. The assessed earned income by running a cold storage. In the course of earlier proceedings before the ITO, it was claimed that it was an 'industrial company' as defined in s. 2(7)(c) of the Finance Act, 1973, for purposes of the first Schedule thereto. Section 2(7)(c) of the Finance Act, 1973, defines the expression 'industrial company' as under : 'Industrial company means a company which is mainly engaged in the business of generation or distribution of electricity or a...
The Delhi Cold Storage (P) Ltd. Vs. the Commissioner of Income-tax, B ...
Court: Delhi
Decided on: Apr-19-1984
Reported in: [1985]156ITR97(Delhi)
H.C. Goel, J.(1) By this Reference the following question of law has been referred for the opinion of this Court by the Income-tax Appellate Tribunal, Delhi Bench 'B' (hereinafter called as the Tribunal) : 'WHETHER on the facts and in the circumstances of the case the assessed company running a cold storage could be held to be an Indastrial Company . for purposes of Section 2(7)(c) of the Finance Act, 1973 and the First Schedule thereto ?'The assessed is a company incorporated under the Indian Companies Act. The assessment year is 1973-74. The assessed earned income by running a cold storage. In the course of earlier proceedings before the Income-tax Officer it was claimed that it was an Industrial Company' as defined in S. 2(7)(c) of the Finance Act, 1973 for purposes of the First schedule thereto. Section 2(7)(c) of the Finance Act, 1973 defines the expression 'Industrial company' as under:'INDUSTRIAL company means a; company which is mainly engaged in the business of generation or d...
Prabhu Dayal (Deceased) and ors. Vs. Union of India, Etc.
Court: Delhi
Decided on: Apr-19-1984
Reported in: AIR1984Delhi406; 26(1984)DLT428
Avadh Behari Rohtagi, J. (1) This is an appeal from the order of the Additional District Judge dated 31st July, 1967. The appellants were the owners of 3/4th share in the land hearing Khasra Nos. 77 and 73 admeasuring in all 5 bighas and 6 bisswas in the revenue estate of Nangal Raya. The respondent Union of India, acquired this land pursuant to. a notification under section 4 of the Land Acquisition Act (the Act), dated 13-11-1959. Section 6 notification followed. In due course the land Acquisition Collector made the award (Award No. 1620). He offered compensation to the appellants at the rate of Rs. 3,000.00 per bigha. On a reference under section 18 of the Act, the Additional District Judge enchanted the compensation from Rs. 30001- per bigha to Rs. 5,0001- per bigha. From his decision the appellants appeal to this court for further enhancement.(2) The appellants gave evidence of 5 sale deeds. The first in point of time is a sale deed (A-3) dated 16-12-1954. A plot of land measuring...
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