Delhi Court September 1986 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Coca-cola Export Corporation Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-29-1986
Reported in: (1986)LC452Tri(Delhi)
1. The appellants, M/s. Coca Cola Export Corporation had been manufacturing, amongst other articles, Coca Cola concentrates and beverage bases. Show cause notice dated 17.9.80 was issued to them to the effect that they had failed to take out the necessary central excise licence for the manufacture of the said concentrates and beverage bases and had removed such excisable goods from 1.3.75 to 29.9.77 without observing the necessary central excise formalities They were called upon to show cause why duty payable on said goods, amonting in all to Rs. 68,39,033.33P should not be demanded from them and why no penalty should not be imposed on them. The show cause notice mentioned that the appropriate duty was to be determined under Rule 9-A(5) of the Central Excise Rules. The appellants replied denying the charges. They claimed that the Central Excise authorities had earlier sought to take proceedings on the basis that the concentrates and beverage bases fell under T.I.-1B CET but were not e...
Miss Nirmal Kapoor Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1986
Reported in: (1986)19ITD773(Delhi)
1. The assessee is an individual. Her valuation dates in respect of the years under consideration are 31-3-1982 and 31-3-1983. She has three immovable properties situated at Dehradun, Jammu and Raiwala. Besides, she has shares, deposits, bank balances and jewellery. In respect of the years under consideration, the value of Jammu property, has been taken at Rs. 2,73,000 by the WTO. The assessee's contention is that the value of the said property should be excluded from her net wealth in view of the ratio of the decision of the Hon'ble Jammu and Kashmir High Court in the case of AC. Oswal v. S.P. Mehta, WTO [1983] 142 ITR 574 in which their Lordships of the Hon'ble Jammu and Kashmir High Court have held that the Union Parliament has no competence to legislate the Wealth-tax Act, 1957 ('the Act') for the State of Jammu and Kashmir.According to their Lordships, "the Wealth-tax Act 1957, insofar as it purports to be applicable to the State of Jammu and Kashmir, is ultra vires the Constitut...
Rai Bahadur Shreeram Durgaprasad Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1986
Reported in: (1986)19ITD734(Delhi)
1. This miscellaneous application has been filed by the assessee applicant with the following prayer : (a) The Hon'ble Tribunal may be pleased to set aside its order of 24-3-1982 ; (b) that the Hon'ble Tribunal be pleased to modify its order of 4-3-1978 in the manner prayed for in this petition as well as in the petition under Section 254(2) of the Income-tax Act, 1961, dated 3-12-1980 and allow the appeals of the petitioner ; (c) that in the alternative the Hon'ble Tribunal be pleased to recall its earlier order of 4-3-1978 and hear the matter de novo on merits ; (d) the Hon'ble Tribunal may pass such other and further orders which may in the interest of justice be deemed necessary.2. Brief facts may be mentioned so as to make the narration complete.The assessee is a partnership firm carrying on business at Tumsar, Tehsil and district Bhandara (Maharashtra). The assessee-firm was reassessed under Section 147 read with Section 144 of the Income-tax Act, 1961 ('the Act') for the assess...
Kavita Crimping and Processing Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1986
Reported in: (1986)19ITD776(Delhi)
1. These three second appeals are directed against the common order dated 5-10-1984 passed by the Commissioner (Appeals), New Delhi, in relation to three orders all dated 16-2-1984 passed by the ITO under Section 154 of the Income-tax Act, 1961 ('the Act') rejected the assessee's request to grant interest under Section 243 of the Act in respect of belated payment of refund in respect of the assessment years 1978-79, 1979-80 and 1980-81. After the assessments were completed at loss figure for the first year, nil income for the second year (because of carry forward of losses) and again loss for the third year in respect of the business of taxturing/crimping and sale of art silk yarn vide assessment orders dated 5-8-1981, 18-3-1982 and 22-3-1983, respectively, the assessee vide its three applications all dated 28-5-1983 filed under Section 154 pointed out that credit for tax deducted at source amounting to Rs. 5,423, Rs. 34,419 and Rs. 37,742 had not been given, which may done and refund...
Wealth-tax Officer Vs. Smt. Sudha Chopra
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-29-1986
Reported in: (1987)23ITD552(Delhi)
1. In this revenue's appeal cancellation of penalty of Rs. 1,40,800 by the Commissioner of Wealth (Appeals)-VII, New Delhi, which was levied by the WTO Under Section 18(l)(c) of the Wealth-tax Act, 1957 (hereinafter referred as 'the Act'), in respect of assessment year 1971-72 is contested.2. The assessee filed her return declaring wealth at figure Rs. 94,269 but later revised it to Rs. 1,04,394 because in the original return amount due from one Shri A.C. Chopra was omitted to be included in the wealth. In the return, the assessee declared value of 2-A, Metcalf Road House, Delhi at Rs. 68,700 and value of 50 per cent share in the factory land & building at 14/5, Mathura Road, Faridabad at Rs. 73,500.The value taken in the assessment framed on 27-11-1973 Under Section 16(3) of the Act for the two properties amounted to Rs. 1,83,000 and Rs. 95,000, respectively. In the assessment order, it is stated that as far as Metcalf Road property was concerned, it was valued by the valuation c...
Chiranji Lal and anr. Vs. Om Parkash Sood
Court: Delhi
Decided on: Sep-29-1986
Reported in: 32(1987)DLT304; 1987(12)DRJ254; 1987RLR139
S.S. Chadha, J.(1) This regular second appeal under Section 100 of the Code of Civil Procedure seeks reversal of the decree of the first appellate court and restoration of the decree of the trial court dismissing the suit of the plaintiff for mandatory injunction directing the appellants/defendants to remove the wal 'Y Z' and shown red in plan attached with the plaint and blockage in the enjoyment of door, right of way, right of air and light, out-let of water drain channel passing through the courtyard and Parnala of the properly bearing No. 368/4, situated in Subhash Market, Kotia Mubarakpur, New Delhi in favor of the plaintiff and against the defendants.(2) The plaintiff claims to be the owner of the property bearing No. 368/4, situated at Subhash Market, Kotla Mubarakpur, New Delhi. It is alleged that the said property formed part of one property comprising of Portions A, B, C and other adjoining properties belonging to Shri Chet Singh son of Chaudhary Udey Singh, resident of 1876,...
income-tax Officer Vs. Dr. Kedarnath GuptA.
Court: Delhi
Decided on: Sep-29-1986
Reported in: [1987]20ITD6(Delhi)
ORDERPer Shri V. P. Elhence, Judicial Member - These two appeals of the department arise out of the consolidated order dated 14-1-1985 of the learned AAC, Range-I, Agra by which he cancelled the penalties of Rs. 4,080 under section 10(3) of the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 (the CDS Act) and of Rs. 4,014 under section 273(1) (b) of the Income-tax Act, 1961 (the Act), for the assessment year 1984-85.2. The assessed is Doctor Kedarnath Gupta a Vaid at Mainpuri (U.P.). He had filed his income-tax return for the assessment year in question on 14-5-1984 declaring an income of Rs. 1,21,150 on which the assessment was completed on 31-8-1984. A raid took place at the premises of the assessed on 3-2-1984 as a result of which cash, fixed deposit receipts and bank deposits as well as gold and silver ornaments were seized. In pursuance of the settlement petition dated 19-4-1984 given by the assessed before the learned Commissioner, Agra, the CRP Agra passed an order of se...
The Century Twenty-one (Pvt.) Ltd. Vs. Union of India
Court: Delhi
Decided on: Sep-29-1986
Reported in: AIR1987Delhi124; 1987(12)DRJ69
Mahinder Narain, J. (1) By this writ petition the petitioner sought enforcement of the rights conferred upon it by Article 19(l)(f) of the Constitution of India, i.e. freedom to hold and dispose of property. The petitioner filed this writ petition on 24/3/1972. On that date Article 19(l)(f) of the Constitution was in existence. The right to hold and dispose of property was one of the rights conferred on the citizens of India by the Constitution. The case of the petitioner as filed, is that inasmuch as he has been deprived of the usufruct of the property bearing municipal No. 52, Golf Link, New Delhi, in the shape of its rent, the right of conferred on him by Article 19(l)(f) of the Constitution has been violated. It is the case of the petitioner that this right to the usufruct of the property No. 52, Golf Links has been violated by the duly accredited Ambassador of Afghanistan, for whose residence the said premises was given under a lease executed on 15/8/1961 between Kanwar Manjit Ind...
Modern Mills Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-26-1986
Reported in: (1987)(10)LC215Tri(Delhi)
1. On the application for restoration of appeal being taken up Shri C.S. Lodha, Advocate, representing the appellants, submitted that for the hearing on 30.5.86 the appellants had received notice on 30.4.86 and, shortly thereafter, on 9.5.86, they sent a letter by Registered post seeking adjournment of the hearing but that this letter does not appear to have been placed before the Bench on 30.5.86 resulting in the dismissal of the appeal for default and in the circumstances the appeal may now be restored to file. In view of the said fact Shri Vineet Kumar for the Department did not oppose the application. Accordingly, the order of dismissal dated 30.5.86 was set aside and the appeal was restored to file.2. Thereupon the appeal was taken up for hearing. The appellants had exported animal food (compound). The same was exported free of duty in terms of Notification No. 16-Cus. dated 22.1.77 on the basis that the animal food contained not more than 40% protein content. Subsequently under ...
Ralli Machines Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-26-1986
Reported in: (1986)(10)ECC206
1. This is a Revision Application filed before the Government of India.On the setting up of this Tribunal, this has been transferred here, and is being treated as appeal before us.2. The appellants have stated that they do not wish to appear before this Tribunal and that the matter may be decided on merits. The Department is represented by Smt. Zutshi, SDR.3. The petitioners are manufacturers of electric motors, rotors, stators and electric fans. Under notification No. 28/69 dated 1-3-1969 as subsequently amended electric motors, rotors and stators, if used in the factory of production as component parts in the manufacture of electric fans were wholly exempted from duty. There was a seperate notification No. 68/60 dated 28-4-1960, according to which electric motors, all sorts were partly exempt for home consumption as stipulated in the table to the notification provided that this exemption, did not apply to any factory which, in all the 12 months immediately preceding the month in whi...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- Next ›
- Last »