Delhi Court September 1985 Judgments
Home Cases Delhi 1985 Page 6 of about 65 results (0.015 seconds)Commissioner of Income-tax Vs. Shanta Electrical Industries
Court: Delhi
Reported in: (1986)52CTR(Del)217; [1986]160ITR774(Delhi)
D.R. Khanna, J.1. The accounting year of the firm, Shanta Electrical Industries which has been supplying electrical goods mainly to the Railways, ended for the year relevant to the assessment year 1974-75, on May 31, 1973. It had 14 (13) months at its disposal up to July 31, 1974 (30-6-74) to file its return for this year. This was not done, nor any application seeking extension of time was moved. The return was filed on May 28, 1975, and the income assessed has been around Rs. 1,34,000.2. This was the second year of the assessed's business and in the earlier year also the return was filed on August 23, 1974, instead of the due date of July 31, 1973 (30-6-73). A penalty for this delay was levied under section 271(1)(a) of the Income-tax Act, 1961, but the same was quashed by the Income-tax Appellate Tribunal. For the present assessment year 1974-75, the Income-tax Officer again commenced penalty proceedings for the delay in filing the return under section 271(1)(a) and issued a show-ca...
Tag this Judgment!Raju (Now Confined in Central Jail) Vs. the State
Court: Delhi
Reported in: 29(1986)DLT286
Malik Sharief-ud-Din, J.1. One Mohan Lal, brother of the appellant and the appellant were tried by Additional Sessions Judge Delhi for an offence under Section 302 aided with Section 34 IPC and by his order dated 30th March 1982 he convicted the appellant and acquitted Mohan Lal. By his separate order dated 31-3-1982 the appellant was sentenced to imprisonment for life.2. The appellant and his brother Mohan Lal according to prosecution were dealing in small general merchandise goods and used to spread their show case containing goods in front of the shop of one Kanheya Watch Company near Katra Nawab, Chandni Chowk, Delhi after 7 p.m. which was the closing hour of shops in Chandni Chowk. The deceased Pawan Kumar and the accused were residing in the same locality and it is said that the deceased and Mohan Lal were good acquaintances. The deceased Pawan Kumar was a broker in the Sarafa Market Chandni Chowk. Mohan Lal accused and the deceased used to borrow money from each other occasional...
Tag this Judgment!Ramchandra Suchandray Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1986)(6)LC385Tri(Delhi)
1. A common issue is involved in both these appeals ; they relate to the same appellants and were argued before us together. They are, therefore, being disposed of by this combined order.2. The common issue involved in the two appeals is the classification of the product 'Keora Golap Paner Dokta' manufactured by the appellants- whether it came under item 4-11(5) 'Chewing Tobacco' of the Central Excise Tariff or under residuary item 68 thereof. The product 'Dokta' was specifically included in item 4-11(5) by the Finance Bill of 1984 w.e.f. 1-3-1984. The dispute before us relates to the period prior to 1-3-1984.3. The appellants have described the process of manufacture of their 'Dokta' in their appeal to us in the following terms:- "Tobacco leaves are first cleaned of dust, stalks and stems and are reduced to flakes. These flakes are then mixed in an emulsion prepared out of Veligur (Molasses) and Katha (Catachu). After liquid Gur is drained, Gum is added and then decorted and fried Dh...
Tag this Judgment!Dalmia Charitable Trust Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (1986)15ITD480(Delhi)
1. This appeal by the assessee is directed against the order of the AAC and relates to the assessment year 1977-78. The assessee, is a charitable trust and in this year the assessee had declared an amount of Rs. 1,14,349 as profit on sale of shares. The assessee had claimed before the ITO that a capital gain of Rs. 96,606 arising from the sale of 7,000 shares of Orissa Cement Ltd. should be treated as having been applied to charitable purpose as provided under Section 11(1A) of the Income-tax Act, 1961 ('the Act'). This section reads as under : (a) Where a capital asset, being property held under trust wholly for charitable or religious purposes, is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held, then, the capital gain arising from the transfer shall be deemed to have been applied to charitable or religious purposes to the extent specified hereunder, namely :-- (i) where the whole of the net consideration is...
Tag this Judgment!Dharamvir and ors. Vs. State
Court: Delhi
Reported in: 31(1985)DLT3; 1985(9)DRJ206
Malik Sharief-ud-din, J. (1) The appellants were tried for the murder of one Shiv Charan and were convicted under Section 302/34 Indian Penal Code and sen fenced to undergo imprisonment for life by the Additional Sessions Judge, Delhi, against which the present appeal has been filed. (2) Two persons) namely, Dharamvir and Satpal, both brothers are the accused. The incident is of 3rd April 1980 at about 1.45 Pm and the place of incident is the shop No. 18 Wadhwa Market, Kingsway Camp which is at a distance of one kilometer towards South East firm Police Station. Fir in this case is based on the statement marked Ex.P.W. 15/B of Harpal Singh PW5 which was recorded in the hospital by Public Witness 15 S.I. Ramesh Pal Singh. Earlier to this one Nirmal Singh had informed the police station from a Public Call Booth that an incident had taken place at Wadhwa Market. This in formation had gone to the police station at 2.45 Pm and came to be recorded as D.D. No. 16-A dated 3-4-80. It was actuall...
Tag this Judgment!Hindustan Computers Ltd. and ors. Vs. Kaushlaya Rani
Court: Delhi
Reported in: 29(1986)DLT56; 1985(9)DRJ211; 1985RLR579
J.D. Jain, J. (1) The controversy between the parties in this second appeal which is directed against order dated t7th November 1984 of the Rent Control Tribunal lies in a narrow compass. The facts germane to the decision of this appeal in brief are that a commercial flat bearing No. 601, Siddhartha Building, 96-Nehru place, New Delhi, was let to appellant No. 1 by M/s. Bathia Motors (P) Limited sometime in November 1978 at Rs. 3.500.00 per mensem. The facility of using two telephones installed in the premises was also made available to the tenant. Subsequently, the landlord M/s Bathia Motors (P) Ltd. transferred their rights and interest in the premises in question to the respondent Smt. Kaushalya Rani sometime in January 1979 and thereupon the appellant attorney to the respondent. On 17th February 1983 the respondent moved an application for eviction of the appellants from the premises in question, inter alia, on the ground of non-payment of rent. It was averred that appellant No. 1 ...
Tag this Judgment!Jayashree Textiles and Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1985)(5)LC2468Tri(Delhi)
1. The proceedings, culminating in the impugned order of the Collector (Appeals), Calcutta, emanated from two notices of short-levy demand, having been issued upon the appellants herein, covering two imports made by separate Bills of Entry. The first notice, bearing the date 12-6-1981, was in relation to the goods cleared by Bill of Entry No.1-752 dated 15-12-1980; whereas the second notice, issued on 3-11-1981, was in respect to goods covered by Bill of Entry No. 1-404 dated 10-9-1979. Both the consignments had been cleared initially, after assessment of duty at the rate of 40% plus 5% in terms of Notification No. 154/79-Cus., dated 4-7-1979, on the basis of declaration of the goods as : 'Raw wool from other animal hair'. The Department subsequently came to entertain the view that these goods were classifiable under heading 53.01/05(1) of the Customs Tariff Act, 1975, and as such, not entitled to the benefit of Exemption Notification No.154/79.2. It appears that, in the first instanc...
Tag this Judgment!Kartar Kaur and ors. Vs. Municipal Corporation of Delhi and ors.
Court: Delhi
Reported in: 1986(10)DRJ329
S.B. Wad, J. (1) FAO. 95/77 is filed by the heirs of deceased Surjit Singh who died in a road accident on 23-10-69. The Tribunal awarded Rs. 21,000.00 as the compensation, while the claimants claimed Rs. l,00,000.00 . There are cross-objections filed by the Insurance Company, respondent No. 4. (2) According to the claimants, on 23-10-69 the deceased was going on his motor cycle from the Jamuna Bridge towards Rajghat. Truck No. Dll 506, belonging to the Delhi Electric Supply Undertaking (MCD) was coming from the opposite direction. It came on the Wrong side and hit the motorcycle. Surjit Singh died in the accident. The respondents contended that as some construction work was going on the road the vehicles were passing only from one side. The deceased Along with the pillion rider were making gestures with their hands as if they were busy in taking between themselves. The accident was caused because of the negligence of the motorcyclist as he did not heed the horn blown by the driver of t...
Tag this Judgment!Rakesh Kaushik Vs. Delhi Administration and anr.
Court: Delhi
Reported in: 1986CriLJ566
Malik Sharief-ud-Din, J.(1) By this order we arc disposing of two criminal writ petition Nos. 144 of 1985 (Rakesh Kaushik V. Delhi Admn. & another) and 130 of 1985 (Bhagirath V. Delhi Admn. & another) since common question of law arises and the facts arc similar in these petitions. (2) The petitioners have approached this court for issuance of a writ under Article 226 of the Constitution of India for quashing the order dated 3rd June, 1985 passed by the Sentence Revising Board of Delhi Administration rejecting the application under section 432 Criminal Procedure Code . filed by the petitioners for premature release and directing the respondents to release the petitioners from prison. (3) In Crl. Writ No. 144/85 filed by Rakesh Kaushik it is stated that on the date of filing of this petition he had already undergone imprisonment for 16 years, one month and twenty five days and was on parole on four occasions for a total period of 70 days. In Cri. Writ Petition No. 130(85 Bhagirath petit...
Tag this Judgment!Surma Valley Saw Mills Pvt. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (1989)(44)ELT131TriDel
1. This appeal relates to the claim of the appellants that the benefit of Notification No. 80/80-CE, dated 19-6-1980 was applicable to the plywood manufactured by them during the year 1981-82. In terms of the said notification, they were entitled to benefit from it only if the aggregate value of clearances by them of excisable goods for home consumption did not exceed Rs. 20 lakhs. The value of the different goods clearly by the appellants during 1981-82 were as under:-Plywood for teachests 9,30,105.84Teachests "Battens" 5,69,123.83Sawn Timber 6,36,482.73Fuel Wood & Saw Dust 34,471.40Total ------------- 21,70,263.80 2. Before the lower authorities the appellants contended that the value of the teachest battens, sawn timber, fuel wood and saw dust, all of which were at that time taken as falling under Item 68 CET, should not be taken into consideration, since they were exempt from duty under a separate notification and therefore, according to them, should not be considered as "exci...
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