Delhi Court April 1987 Judgments
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Surinder Arora and ors. Vs. Durga Das and ors.
Court: Delhi
Decided on: Apr-10-1987
Reported in: 1988CriLJ1645
ORDERM.K. Chawla, J.1. On 9-12-1981, Shri Surinder Arora, an ex-employee of M/s. Associated Traders and Engineers Limited, 20/1, Asaf Ali Road, New Delhi, filed a complaint in the court of the concerned Metropolitan Magistrate, for initiation of proceedings under Sections 406 and 418 of the Indian Penal Code, against the Managing Director, three directors, the Deputy General Manager (Finance), an accountant and Shri P.K. Seth, a partner of the firm of Chartered Accountants of the Company.2. The case of the petitioner as disclosed in the complaint is that accused Nos. 1 to 5 created an approved Gratuity Fund and named it as 'Associated Traders and Engineers Employees Gratuity Fund' and in compliance with the provisions of Section 40A(7) of the Income-tax Act opened an account with the Andhra Bank, Asaf Ali Road, New Delhi. The accused Nos. 1 to 6, however, never deposited the amount of the fund the Post office Saving Bank account or as prescribed under Rule 67(1) and (2) of the Income-t...
Kishan Floor Mills Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-09-1987
Reported in: (1989)(41)ELT576TriDel
1. The appellants imported Scroll Springs under Bill of Entry No. 26737 dated 2.11.1979. The goods were classified under Heading 73.33/40 and the appellants paid duty accordingly. Subsequently, the appellants filed an application for refund of part of the duty claiming reclassification of the goods under Hd. 84.29-CTA on the ground that the imported goods were identifiable parts of Flour Mill and were used there exclusively. The Appellate Collector upheld the Asstt.Collector's order.2. The appellants, thereafter filed a Revision Application before the Central Government. This application on statutory transfer to this Tribunal is now an appeal before us.3. We heard Shri N.K. Jain, Prop. of appellant's firm. Shri Jam explained with reference to a letter dated 22.7.1980 written by M/s Henry Simon (in England), the manufacturers that the imported scroll springs appeared in catalogue and bore part No. Shri Jain further submitted that these springs are used exclusively in flour mills and ca...
Hindustan Computers Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-09-1987
Reported in: (1987)21ITD524(Delhi)
1. This is an assessee's appeal against an order dated 26th December, 1986 passed by the Commissioner of Income-tax, Meerut, under Section 263 of the Income-tax Act, 1961 holding that the ITO wrongly allowed a deduction of Rs. 1,47,05,868 in computing the assessee's income for assessment year 1984-85 and directing the ITO to make a fresh assessment withdrawing the said deduction.2. We have heard the learned counsel for the assessee and the learned departmental representative and have perused the material placed before us.3. The assessee is a manufacturer of computers and for that purpose it imports certain components on which it pays customs duty. The assessee has also to pay excise duty on the computers manufactured by it. In the year under consideration the accounting year for which ended on the 30th June, 1983, the assessee paid Rs. 3,38,96,607 towards custom duty and Rs. 58,90,731 towards excise duty. At the end of the accounting year the assessee had a closing stock valued at Rs....
Commissioner of Income-tax Vs. Master Gaurav Dalmia
Court: Delhi
Decided on: Apr-09-1987
Reported in: (1987)63CTR(Del)182; [1987]168ITR458(Delhi)
Ranganathan, J.1. All these petitions under section 256(2) of the Income-tax Act, 1961, can be disposed of by a common order as they raise a common issue. 2. All the petitions relate to the assessment year 1977-78. The petitioners are various members of the Dalmia family. Each of the petitioners purchased during the previous year a certain number of shares in the Dalmia Dairy Industries Limited (DDIL). In seven of these cases, the shares were purchased from a company know as Dalmia Cement (Bharat) Limited (DCB) and in the other three cases, the shares were purchased from a company know as Shevaroy Investment (SI). The shares were of the face value of Rs. 10 and were purchased from DCB on May 25, 1976, at 10 per share and from SI on February 16, 1977, at Rs. 11.20 per share. The Income-tax Officer was of the opinion that the real or intrinsic value of these shares on the date of purchase on the break up value basis was Rs. 292.13 per share. We found that each of the petitioner had a rel...
Mercury Rubber Mills Vs. Oriental Insurance Co. Ltd.
Court: Delhi
Decided on: Apr-09-1987
Reported in: 1987(13)DRJ74; 1987RLR276
N.C. Kochhar, J.(1) Messrs Mercury Rubber Mills (the petitioner) had entered into a contract of insurance with The Oriental Insurance Co. Ltd, (the respondent) vide policy No. 2130/302/02211/44/05/80/00034, dated 29th December, 1980 whereby the respondent had agreed to pay to the petitioner all losses of profit which the petitioner might suffer due to break down of its machinery installed at its factory premises situated at 35th K..M. milestone, G.T. Karnal Road Rasoi, District Sonepat, Haryana. The insurance policy had an arbitration clause which reads as under : 'IF any difference shall arise as to the quantum to be paid under this policy (liability being otherwise admitted such difference shall independently of all other questions be referred to the decision of an arbitrator ; to be appointed in writing by the parties in difference, or if they cannot agree upon a single arbitrator to the decision of two disinterested persons as arbitrator of whom one shall be appointed in writing by...
Bank of India Vs. National Tile Work Industries and ors.
Court: Delhi
Decided on: Apr-09-1987
Reported in: AIR1989Delhi60; 32(1987)DLT225
Mahesh Chandra, J.(1) By this order I propose to dispose of this 1. A. which has been filed under Order xxxviii Rule 5 read with Section 151 of the Code of Civil Procedure (hereinafter referred to as 'the Code'), by the plaintiff against defendant No. 3 for attachment before judgment on the allegations that the plaintiff has filed a suit for recovery of, Rs. 3,97,161/12P against the defendants which has been registered as Suit No. 2013/84; that defendant No. 3 had, at all material times, been one of the partners of defendant No. 1 and had accordingly signed and executed in favor of the plaintiff various documents detailed in the plaint and as such is liable severally and jointly for the repayment of outstandings as claimed in the suit ; that the plaintiff has a good prima facie case against the defendants including defendant No. 3 : that defendant No. 3 holds a fixed deposit receipt No. DBD-23/307 dated 16th May, 1985 for Rs. 71,147/31P due on 21st March, 1987 with the plaintiff-Bank ;...
State Vs. Raghbir Singh
Court: Delhi
Decided on: Apr-09-1987
Reported in: 32(1987)DLT152; 1987RLR358
Aggarwal, J.(1) This is an appeal by the Delhi Administration against the judgment of Shri G.P. Mittal, Metropolitan Magistrate dated 11th August 1986 whereby he acquittal the respondent Raghbir Singh of the charge of selling adulterated Dhania powder. The respondent Raghbir Singh has a provision store at Mehrauli, New Delhi, and is carrying on business under the Mine and style of M/s. Gupta Kiryana Store. The charge against the respondent was that on 11th July 1984 at about 5 p.m. he had sold a sample of Dhania powder to Food Inspector P.K. Vatsa which on analysis by the public analyst was found to be adulterated because of excessive husky and extraneous weedy matters of plant origin. (2) The accused in his statement at the trial admitted the taking of the sample of Dhania powder by the Food Inspector. His defense was that the bottles in which the samples were taken were not cleaned at the spot. (3) The report of the public analyst is important and we would reproduce it in extenso and...
Pawan Kumar @ Pawan Vs. State
Court: Delhi
Decided on: Apr-09-1987
Reported in: 32(1987)DLT159
M.K. Chawla, J.(1) By this Judgment, I propose to dispose of Criminal Appeal no. 205/86- Pawan Kumar vs. State, and Criminal appeal no. 4/87-Sandeep Kumar vs. State, as they arise out of common Judgment of Shri Sagar Chand Jain, Additional Sessions Judge, New Delhi, dated 9-12-1986. Even though two separate challans under Sections 392/34 and 397 Indian Penal Code against both the accused and the other under Section 27/54/59 Arms Act against Pawan Kumaraccused, were filed but the learned lower court ordered their consolidation as they related to the same incident. Accused Suresh Kumar has since been given the benefit of doubt and acquitted.(2) As per the prosecution case, on the intervening night between 3 1/01/1980 and 1/02/1980, Mustkin(PW-3)Along with his friendRauf(PW-4) were returning to their home after seeing a night show at AlankarCinema. When they reached near over-bridge of Nehru Nagar adjoining Ring Road within the jurisdiction of P.S. Sri Niwaspuri, all the three accused per...
Ram Bahadur Vs. State
Court: Delhi
Decided on: Apr-09-1987
Reported in: 32(1987)DLT6
M.K. Chawla, J.(1) Kumari Laxmi is aged about 11 or 12 years. On 28-4-1985 at about 12 Noon, while she was waiting at the bus stop of Janki Devi College for going to her house at Sardar Patel Marg, Dhaula Kuan Delhi the accused Ram Bahadur, as per the prosecution evidence, approached her and told her that the maternal uncle of Laxmi is unwell. Laxmi agreed to accompany him to inquire about the health of her uncle. The accused then took her in a three wheeler Scooter to the Railway Station and made her sit in a train scheduled for going to Moradabad. On that very evening they reached Moradabad. On enquiry as to where is her maternal uncle, the accused is alleged to have threatened her to keep quite. It is the further case of the prosecution that on the morning of 30th April, 1985 Laxmi was taken to a bathroom at the Railway Station. The accused also followed her. In the bathroom, the accused asked Laxmi to undress herself. She felt nervous and raised alarm. She came running out of the b...
Commissioner of Income Tax Vs. Associated Traders and Engineering Ltd.
Court: Delhi
Decided on: Apr-09-1987
Reported in: (1987)63CTR(Del)325
S. S. Chadha, J. - This petition under s. 256(2) of the IT Act, 1961 prays for a direction to the ITAT for referring the following questions of law to this Court :(a) arising out of order No. ITA-1585 :1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in reducing the disallowance from Rs. 40,000 to Rs. 30,000 thereby allowing a relief of Rs. 10,000 under the head 'Business Promotion Expenses' 2. Whether, on the facts and in the circumstances of the case the Tribunal is correct in law in giving the relief of Rs. 9,233 out of staff welfare expenses by holding that the same was entertainment expenditure incurred on staff ignoring the finding in the order of the CIT (Appeals) that the same was of entertainment nature and not for staff welfare, as admitted by the assessed 3. Whether, on the facts and in the circumstances of the case the Tribunal is justified in law in deleting the disallowance of Rs. 79,687 out of gratuity disallowed by the ITO (b...
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