Delhi Court January 1987 Judgments
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Chanan Singh and Sons Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-28-1987
Reported in: (1989)(42)ELT488TriDel
1. The revision application filed by the appellants before the Govt. of India has been transferred to the Tribunal and is being treated as an appeal.2. The appellants are engaged in the manufacture of motor vehicle parts falling under Item 34A of the C.E.T. They manufacture among other Tie Rod Ends and Drag Link Ends suitable for International tractors and Dodge Vehicles. Tie Rod Ends have been subjected to duty under Notification 99/77, dated 25-9-1971 as subsequently amended. Drag Link Ends are quite different and distinguishable from Tie Rod Ends and have been kept outside the scope of the notification cited supra. During the period 30-6-1971 to 31-3-1973, the appellants had declared 1079 pairs of Tie Rod Ends valued at Rs. 21,565.90. It is alleged that they have mis-classified the same as Drag Link Ends involving Central Excise Duty amounting to Rs. 2,156.59. They have also declared during the period 1-2-1973 to 17-3-1973 Tie Rod Ends in the garb of Drag Link Ends without payment ...
income-tax Officer Vs. Satya Industrial Corpn.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-28-1987
Reported in: (1987)21ITD12(Delhi)
1. The appellant revenue by their present appeal challenge the first appellate order dated 21-3-1983 of the learned A AC, Agra for the assessment year 1980-81, inter alia, on the following ground : The learned AAC, "Range-I, Agra has erred in law and on facts in directing the ITO to allow weighted deduction under Section 35B of the Income-tax Act, 1961 in respect of inspecting charges amounting to Rs. 15,737.2. By status, the assessee is a registered firm and the accounting period is the year ending 31-3-1981. The method of accounting is mercantile. The assessee's claim of weighted deduction in respect of inspection charges amounting to Rs. 15,737 was disallowed by the learned ITO with the following observations : Coming to inspecting charges amounting to Rs. 15,737, assessee's claim for the same is covered by Rule 6AA of the Income-tax Rules, 1962. I find that this rule has not come into force from 1-8-1981. A question arises whether this rule is substantive or procedural. Had this r...
S. Surjit Singh Majitha (Huf) Vs. Commissioner of Wealth-tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-28-1987
Reported in: (1987)21ITD191(Delhi)
1. In this second appeal the only contention is that the learned Commissioner (Appeals), New Delhi was in error in not directing deduction for liabilities on account of wealth-tax and income-tax, which were due on valuation date but which were precisely determined afterwards.2. The Commissioner (Appeals) declined the assessee's claim by observing1 that the liabilities outstanding on the valuation date, which was 31-10-1978, was in connection with the wealth-tax payable on the wealth returned and since the assessee's representative agreed that payments were outstanding for a period of more than 12 months as on" the valuation date, constraints of Section 2(m)(iii)(ft) of the Wealth-tax Act, 1957 ('the Act') came into play.3. Before us Shri P.S. Khanna, the learned chartered accountant appearing for the assessee, submitted that apparently neither the WTO nor the first appellate authority appreciated the facts. With the help of chart at page 2 of the paper book, he submitted that what was...
Tyagi Anand and Co. (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-28-1987
Reported in: (1987)21ITD1(Delhi)
1. These appeals are at the instance of the assessee. They relate to the assessment years 1980-81 and 1981-82. The common and the only issue involved in these appeals is : whether, on the facts and in the circumstances of the case, the expenditure incurred by the assessee on cost of tickets issued free falls within the ambit of Section 37(2A) of the Income-tax Act, 1961 ('the Act').2. We have heard the parties. The assessee is a private limited company and, inter alia, carries on the business of exhibition of films. The assessee's books of account for this business are maintained on mercantile system of accounting. The previous year followed is the year ending 30th September. For the assessment years under appeal, the return of income was filed on 16-6-1980 and 27-6-1980 respectively.This return in each year was accompanied with the statements of accounts as on 30-9-1979 and 30-9-1980 respectively.3. During the course of process of assessment, the ITO noticed that the assessee had deb...
A.K. Mukherjee Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-28-1987
Reported in: (1987)20ITD113(Delhi)
1. These eleven appeals are by the same assessee and involve some common questions. They are, therefore, disposed of by this single order. The main dispute involved in these appeals is the validity of assessments for the first eleven years, i.e,. 1964-65 to 1974-75.Returns for the first five years were filed by the assessee on 1-4-1969 and for the later years were initially filed on 6-10-1969, 24-8-1976, 16-9-1971, 29-8-1972, 16-8-1973 and 29-6-1974, respectively. Revised returns for all these years were filed on 26-3-1979. The WTO initially completed the assessments on 31-3-1979 in the status of a HUF in place of an individual in which status the returns were filed. Assessment was quashed by the AAC following the decision of the Rajasthan High Court in CWT v. Ridhkaran [1972] 84 ITR 705. According to the ITO, the returns filed on 26-3-1979 became pending since the time limit prescribed by Section 17A of the Wealth-tax Act, 1957 ('the Act') had not expired. The WTO, therefore, proceed...
Sahab Dayal Sharma Vs. Union of India and ors.
Court: Delhi
Decided on: Jan-28-1987
Reported in: ILR1987Delhi172; 1987LabIC843
B.D. Sharma, Prehlad Dayal and B.N. Kirpal, JJ.(1) The challenge in this writ petition under Article 22 of the Constitution of India is to the findings and sentence imposed on the petitioner by the District Court Martial, as confirmed by respondent No, 3 who was the Convening Officer and the Disciplinary Authority. (2) The petitioner was posted as a Sergeant at the Air Force Station at Sambra in the State of Karnataka in the year 1960. On 31st August, 1973 an incident occurred wherein it was alleged that the petitioner slapped and abused one Shri Milap who was holding a higher rank than the petitioner, A Court of Inquiry was ordered to go into the said incident. The said Court completed its proceedings and gave its report to the Authorities. (3) On the basis of the aforesaid report of the Court of Inquiry, two charges were framed against the petitioner by his Commanding Officer (respondent No. 5). Summary of evidence was thereafter recorded on 14th and 15th September, 1973. The said ch...
Vishwa Bhartiya Co-operative Industrial Society Ltd. Vs. Binny Enterpr ...
Court: Delhi
Decided on: Jan-28-1987
Reported in: 31(1987)DLT337
Sunanda Bhandare, J.(1) The petitioner-Vishwa Bhartiya Co-operative Industrial Society Limited filed a suit in the court of Sub Judge, Delhi being Suit No. 146 of 1985 seeking an injunction restraining the respondents from installing a tube-well in the open courtyard marked A, B, C and D in the site plan attached to the plaint. It was alleged in the plaint that the petitioner/ plaintiff Society is a tenant in respect of a plot of land measuring 1155 square yards in plot no. 70, Industrial Area, Najafgarh Road. New Delhi at a rent of Rs. 600.00 per month on which it has constructed a building. The ground floor premises of this building are in possession of the respondents from where respondents carry on its business in which the petitioner is a sleeping partner sharing fixed profits of Rs, 850.00 per month in lieu of its contribution of the premises as its share. The open courtyard marked A, B, C and D in the site plan in front of the said shed did not form part of the agreement and, th...
Jai Hind Oil Mills Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-27-1987
Reported in: (1987)(12)LC339Tri(Delhi)
1. The appellants imported under a Bill of Entry No. 4026 dated 12-3-81, 'Crude Stearine'. They cleared the same on payment of duty.According to the appellants, a post-importation test of the oil by M/s.Tata Oil Mills Company Ltd. - the buyers - showed that the moisture in the imported 'Stearine' was 16% whereas the contract between them and the buyers was for a maximum moisture & impurities of 1% only. The appellants say that on 15-5--81, they sent by post a refund application to the Assistant Collector of Customs, Cochin, requesting refund of duty paid by them on the moisture content in the imported consignment.According to them, they sent a reminder to the refund application on 5-3-82. By an order dated 17-7-82, the . Assistant Collector of Customs, Cochin, rejected their claim on the ground that duty was paid by the importers on 12-3-81 whereas the reminder for the appellants' refund claim was received only on 5-3-82, i.e., after the expiry 6f six months' time-limit prescribed...
Shanti Desai and anr. Vs. Sanwal Das Gupta
Court: Delhi
Decided on: Jan-27-1987
Reported in: 1987(1)Crimes572; 32(1987)DLT33; 1987(12)DRJ196; 1987RLR422
M.K. Chawla, J.(1) Petitioners have challenged the correctness of the order of the learned Sub-divisional Magistrate dated 14-1-1985, whereby a direction was issued to the Sho, Police Station, Kamla Market to deliver back the possession of the disputed room in premises No. 5285, Ajmeri Gate, Delhi, to the respondents.(2) Learned counsel for the parties agrees that in the present proceedings initiated by the respondents under Section 145 of the Cr. P.C. before the learned Sdm, Kotwali, Delhi, the petitioners were proceeded ex parte and deprived of their right to participate, examine and cross-examine the witnesses. Can this fact by itself be enough to set aside the finding of the court below in the exercise of powers under Section 397 of the Cr. P.C. by this Court. Learned counsel for the respondent to start with, has raised two-fold objections to the maintainability of the revision petition inasmuch as all the parties are not before the Court and that the petitioners should have approa...
Bhagat Ram Vs. the Administrator and ors.
Court: Delhi
Decided on: Jan-27-1987
Reported in: 31(1987)DLT239; 1987(12)DRJ280
S. Ranganathan, J.(1) The petitioner challenges the validity of his detention and seeks a writ of habeas corpus directing his release. He was detained by an order passed by the Commissioner of Police, Delhi exercising. his powers under Section 3(2) of the National Security Act, 1980 inasmuch. as he was satisfied that with a view to prevent the petitioner from acting in any manner prejudicial to the maintenance of public order, it was necessary to detain him under the said Act. This order was approved by the Administrator of Delhi under Section 13 of the Act. The result is that the petitioner has been detained for a period of twelve months from the date of detention, namely, 17/3/1986. The petitioner's representations to the detaining authority as well as the advisory board having failed, this writ petition has been filed by him. (2) Though several contentions have been raised :.in the writ petition, learned counsel for the petitioner confined himself to two contentions. He pointed out ...
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