Delhi Court September 1984 Judgments
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Commissioner of Income-tax, Delhi (Central)-i Vs. Bharat Nidhi Ltd.
Court: Delhi
Decided on: Sep-30-1984
Reported in: [1984]56CompCas276(Delhi)
Prakash Narain, C.J.1. These references made by the Income-tax Appellate Tribunal, Delhi Bench 'A', have been heard together as identical questions of law have been referred to the High Court for its opinion. The assessment years in respect of which these references arise are 1959-60, 1060-61 and 1961-62, the relevant accounting years being the calendar years 1958, 1959 and 1960. From the Tribunal's judgment for each of the assessment years, both the Commissioner and the assessed applied for reference being made to the High Court. thereforee, for each of the three assessment years, common references have been made for such questions of law as the Tribunal thought should be referred on the applications moved by the Commissioner and the assessed. The law applicable for each of the three assessment years was the Indian I.T. Act, 1922. 2. The questions referred to the High Court in I.T. Rs. Nos. 114 and 115 of 1972 (assessment year 1959-60) are as under : '1. Whether, on the facts and in t...
Smt. Savitri Devi Maini Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1984
Reported in: (1985)11ITD422(Delhi)
1. This is an appeal by the assessee pertaining to the assessment year 1978-79.2. The assessee disclosed the fact that she had one-sixth share in the house property No. 11, Panchsheel Marg, New Delhi, which was sold to the President of the United Arab Republic of Egypt through their Embassy in New Delhi. The entire consideration for the house was Rs. 13,44,926 as per sale deed, dated 6-4-1977. The assessee's share in the said sale proceeds was Rs. 2,24,155. She invested out of the said sum of Rs. 2,22,500 in the purchase of house bearing No. 78-D, Malcha Marg, New Delhi, which was purchased vide sale deed registered with the Sub-Registrar, Delhi, on 1-4-1978. The purchase of the new house was jointly with Shamji Memorial Trust for total consideration of Rs. 4,45,000, in which the assessee's share was Rs. 2,65,176.3. The ITO, during the course of assessment proceedings, found that there was long-term capital gain of Rs. 1,43,089. Consequently, he required the assessee to show cause as ...
Rampal Scientific Dyers Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-28-1984
Reported in: (1990)(45)ELT465TriDel
1. All the above appeals involve common questions of law and by consent of parties there were heard and are being disposed of together. The appellants say that they are engaged in dyeing yarn. They used to receive base acrylic yarn from various traders in the market and return the same after dyeing. They collect job charges for this activity. The appellants submitted classification list which were approved by the Asstt. Collector. According to the appellants the yarn were cleared on payment of duty at the rate of Rs. 10 pet Kg. in terms of Notification No. 125/75. The appellants have also been submitting RT-12 returns every month which were approved by the Central Excise officers. While so show cause notices were issued on the respective dates for the respective amounts as given below :---------------------------------------------------------------Appeal No. Date of show cause notice Duty demanded-------------------------------------------------------------- 2623/83 07-4-1977 1,71,824...
Jagjivandas and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-28-1984
Reported in: (1985)LC17Tri(Delhi)
1. The question for decision in this appeal, originally filed as Revision Application to the Government of India, relates to correctness or otherwise of Order-in-Original dated 21-4-1982 passed by the Collector of Central Excise, Bombay-II. By the said order, the Collector held that the goods manufactured by M/s. Babu Lal Bhoti Lal & Co. and M/s. Hind Industries were in fact manufactured by or on behalf of one manufacturer i.e M/s. Jagjivandas & Co. He accordingly ordered M/s. Jagjivan Dass & Co. (hereinafter called M/s. Jagjivan Dass and the other two concerns hereinafter called M/s. Babu Lal and M/s. Hind) to pay Central Excise duty amounting to Rs. 3,15,728.27 and he further imposed a penalty of Rs. 10,000/- on the appellants and the other two purported concerns.2. Facts material for decision of this appeal are that Notification No.176/77-C.E., dated 18-6-1977 as amended grants exemption in the matter of Central Excise duty on the basis of clearances. There is no disput...
Pan American World Airways Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-28-1984
Reported in: (1986)16ITD233(Delhi)
1. In as many as 21 grounds of appeal which are unnecessarily full of arguments and narrative, objection is taken to the order of the Commissioner (Appeals) dated 25-2-1984 holding that the appeal filed by Pan American World Airways (Panam) against the order passed by the ITO under Section 230(2) of the Income-tax Act, 1961 ('the Act') was not maintainable in law. The Commissioner (Appeals) had considered at length the submissions made before him and then after analysing the provisions of Section 246 of the Act after consulting the various commentaries of Income-tax Law come to the conclusion that no appeal lay against the order for recovery of tax which was passed by the ITO under Sub-section (2) of Section 230.2. Shri Veda Vyas, advocate, the learned authorised counsel of the appellant has, after stating the relevant facts, contended that the Commissioner (Appeals) misconstrued the provisions of Section 246(1)(c) in declining to entertain as maintainable the appeal filed against the...
Bottle Glass Pvt. Ltd. Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-28-1984
Reported in: AIR1985Delhi400; [1986]59CompCas750(Delhi)
B.N. Kirpal, J. (1) The challenge in this. and in the .connection writ petition No. 1160 of 1984. is to the cancellation of the fishing permits issued to the petitioner and to the decision of the respondents to invoke the Bank Guarantee which had been furnished by the petitioner.(2) With a view to regulate the fishing, in the maritime zones of India by foreign vessels, the Parliament enacted 'The Maritime Zones of India' (Regulation of Fishing by Foreign Vessels) Act, 1981 (hereinafter referred to as 'the said Act'). According to this Act, prohibition has been imposed on fishing in the territorial waters and in the waters included in the exclusive economic zones of India by foreign vessels except under .licenses on permits issued by the Central Goverament. Section 4 of the Maritime Act provides for grant of licenses to the owners of the foreign vessels by the Central Government 'to do fishing in the deep sea waters. Section 5 of the said Act provides for the grant of permission to Indi...
The Associated Cement Companies Ltd. and anr. Vs. Union of India and a ...
Court: Delhi
Decided on: Sep-28-1984
Reported in: ILR1985Delhi1
B.N. Kirpal, J.(1) The challenge in this, and the connected writ petitions, filed under Article 226 of the Constitution of India by some of the cement manufacturers in India is to the decision of the Government to allow a uniform revision, by way of escalation in retention prices, to cement factories by applying a common criterion for coal consumption to all factories, irrespective of the nature of the manufacturing process adopted by such factories.(2) In order to decide the point in issue it is sufficient To refer to the facts in the petition filed by the Associated Cement Companies Limited. The decision in this case will also govern the petitions filed by the other manufacturers.(3) According to the petitioners there are at present 56 units manufacturing cement in India. Of these, majority have wet process and the rest use dry or some-dry process in the manufacture of cement. These factories, owned by different companies, are situated at diverse places in India.(4) The Central Gover...
Geeta Nainy @ Kanta Vs. B.B. Nainy
Court: Delhi
Decided on: Sep-28-1984
Reported in: 27(1985)DLT292
J.D. Jain, J.(1) This appeal is directed against Judgment and decree dated 27th November 1982 of an Additional District Judge dissolving the marriage between the parties by a I decree of divorce on the ground of cruelty felling under section 13(1)(i)(a) of the Hindu Marriage Act for short the Act).(2) The facts giving rise to this appeal in brief are that the parties were. married on 12th February 1981 in accordance with Sikh/Hindu marriage rites and ceremonies However, they also got the marriage registered with the Marriage Officer, New Delhi, A daughter named Jyotika was born of the wedlock on 16th November 1981 at Vohra Nursing Home Rajouri Garden, New Delhi. However, it would appear that the parties were not pulling on well and on 17th January 1982 the appellant went to her mother's home consequent upon some quarrel between the parties. On 16th February 1982 the respondent-husband moved a petition for dissolution of their carriage by a decree of divorce on the ground of cruelty. Th...
Abdul Gafoor Goga Vs. the State
Court: Delhi
Decided on: Sep-28-1984
Reported in: 1984(2)Crimes846; 1984(8)DRJ34
J.D. Jain, J. (1) The appellant hails from Kanpur (U.P.). He has been convicted of offences under Section 392/34 read with Section 397, Indian Penal Code and also of offence under Section 27 of the Arms Act by an Additional Sessions Judge vide his judgment dated 4th February 1984. He has been sentenced to rigorous imprisonment for seven years which is the minimum prescribed in law for an offence falling under Section 397 Indian Penal Code and also to rigorous imprisonment for three years under Section 392 Indian Penal Code and rigorous imprisonment for six months under Section 27 of the Arms Act. However, all these sentences have been made to run concurrently. Feeling aggrieved, he has come up in this appeal against his conviction and sentence. (2) The prosecution case in brief is that on 8th September 1978 at about II.30 A.M./12 Noon the appellant accompanied by another person entered house No. 298, Street No. 4, Govind Puri. Smt. Sumitra Devi, Pw 1, was then present in the house Alon...
Rishi Dev Anand Vs. Devinder Kaur
Court: Delhi
Decided on: Sep-28-1984
Reported in: AIR1985Delhi40; 1985(8)DRJ30
Charanjit Talwar, J. (1) By this petition Sh. Rishi Dev Anand seeks setting aside of an order passed by Sh. Jaspal Singh Additional District Judge, Delhi whereby on an application under Section 24 of the Hindu Marriage Act, 1955 (hereinafter referred to as the Act) by Smt. Devinder Kumar, it was directed that maintenance pendente lite @ Rs. 300.00 per month and also litigation expenses amounting to Rs. 550.00 be paid to her with effect from September 6, 1980, the date of filing of the application. (2) The husband, petitioner herein, obtained an ex parte decree for divorce under Section 13 of the Hindu Marriage Act, on February 16, 1977. On August 25, 1980, the wife, respondent herein, moved an application under Order 9 Rule 13 of the Code of Civil Procedure for setting aside that decree.- During its pendency on September 6, 1980, she moved an application under Section 24 of the Hindu Marriage Act seeking maintenance pendente lite and expenses of proceedings. During the pendency of the ...
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