Delhi Court July 1987 Judgments
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Bengal Tar Products Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-31-1987
Reported in: (1987)23ITD464(Delhi)
1. These appeals by the asscssce-company arc directed against the orders of the CIT (Appeals) upholding imposition of penalties under Section 271(I)(c) of the Income-tax Act for the assessment years 1956-57 to 1963-64. The basic facts relating to all these appeals are common and common arguments have been advanced before us in respect of all of them. We, therefore, proceed to dispose of these appeals by this common order.2. The assessee firm came into existence in 1955 with four partners, namely, Shri K.C. Agarwal, Shri J.P. Agarwal, Shri H.K. Agarwal and Shri B.K. Agarwal. On 13-1-1958 one more partner Shri D.N. Agarwal joined this firm but he retired on 28-8-1961. On 19-8-1969 two of the partners Shri H.K. Agarwal and Shri B.K. Agarwal retired and two partners constituted the firm which continued the business up to 21-5-1971 when Shri J.P. Agarwal died. On his death the firm was dissolved. Thus these are penalty orders passed on a dissolved firm. In fact the assessments on the basis...
Dr. Sir Surender Singh Majithia Vs. Gift-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-31-1987
Reported in: (1987)23ITD540(Delhi)
1. These are cross-appeals, one by the assessee and one by the Department against the order of the Commissioner of Gift-tax (Appeals) for the assessment year 1979-80. Though the Gift-tax assessment was made in the hands of Dr. Surender Singh Majithia, he later on expired and his legal heirs have been brought on record. In fact the appeal has been filed before us by the legal heir and executors of the estate.2. The main issue in the present appeals relates to the valuation of certain shares of M/s. Saraya Sugar Mills, which had been gifted by the assessee on 21-5-1978. The assessee had disclosed the value of 70,000 shares at Rs. 2,62,500 but at the time of assessment it had been contended by the representative of the assessee that while valuing these shares the liability in respect of the provision for gratuity should be deducted. It was also contended that as the shares are not readily saleable in the market as a deduction of 30 % should be allowed. The Gift-tax Officer, however, dete...
Tellu and anr. Vs. State
Court: Delhi
Decided on: Jul-31-1987
Reported in: 1988CriLJ1062; 33(1987)DLT205
Jagdish Chandra, J. (1) This criminal appeal has been preferred by the appellants-convicts Tellu and Uttam against the judgment of conviction and order of sentence passed on18th of July, 1983 by Shri R. C. Jain, Additional Sessions Judge.whereby they were convicted for the offence under section 302 Indian Penal Code read with section 34 Indian Penal Code . and sentenced there under to undergo imprisonment for life. (2) The first information in this case was given by Smt. Sudama wife of the deceased Ram Karan and her statement was recorded by Sub Inspector Joginder Singh of police station Nangloi, Delhi;according to which she along with her deceased husband RamKaran was living in railway quarter No. E-24/C, Nangloi, Delhi,and the deceased was working in railway department at Nangloi Station as a gang man whereas her in-laws resided in villageDhanwas, Police Station Khajni, District Gorakhpur. AccusedTellu was a resident of that very village and was known to them and had his lodging and ...
State Vs. Hanuman Dass
Court: Delhi
Decided on: Jul-31-1987
Reported in: 1987(3)Crimes354; 33(1987)DLT42
M.K. Chawla, J. (1) There was a burning incident at house no. 4-A, New Lailpur Colony, Delhi. This information was conveyed to the Police Station Krishna Nagar and a D.D. Entry No. 12-A dated 10.9.82 was registered. S.I. Raghunath Singh was entrusted with the job who Along with Constable Mohd. Yamin reached the place of occurrence. They found Smt. Kaushalya Devi in burnt condition in front of the kitchen and the room on the first floor of the house. The Sub-Inspector did not find any eye-witness of the incident. He summoned the Crime team. The information of the incident was also sent to Shri Bishambar Dayal, father of the deceased. (2) Bishambar Dayal in his statement alleged that on 18.2.81, he had married his daughter Kaushalya Devi to Suresh Chand, resident of 4-A, New Lailpur Colony, according to Hindu rites. He had given a good deal of dowry, ornaments and clothes, including T.V. and fridge at the time of the marriage. However, after some days of the marriage, in-laws of Kaushaly...
income-tax Officer Vs. Annu Knitting Mills (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-29-1987
Reported in: (1987)23ITD1(Delhi)
1. The appellant Revenue by their present appeal contest the correctness of the finding of the learned CIT (Appeals), New Delhi, dated 31-10-1983, for the asst. year 1980-81, on the following ground : On the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) erred in directing the Income-tax Officer to carry forward the loss of Rs. 22,540 to be set off against the income of next asst. year even though the said loss was determined in pursuance of a return filed well beyond the time limit prescribed in Section 139(3) read with Section 139(1), especially in view of the observations of S.C. in Brij Mohan v. CIT [1979] 120 ITR 1 that a belated return filed under Section 139(4) cannot be equated with a return under Section 139(1) of the Income-tax Act, 1961.2. By status, the assesses is a private limited company and its method of accounting is mercantile. The accounting period was the year ending 31-8-1979. The return of income was filed on 5-6-1981...
Dinabandhu Mondal Vs. Union of India and Others
Court: Delhi
Decided on: Jul-29-1987
Reported in: 1987(32)ELT307(Del)
ORDER1. The Officer-in-charge of Police Station Habra had a definite information that some contraband articles were being carried in an ambassador car No. WBJ 8475 from Hakimpur (a place in India on Indo-Bangladesh Border) to Calcutta. Immediately, thereafter, he along with two Sub-Inspectors and other officers kept a watch on Banipur Asrafabad Road. At about 13115 Hrs. on 27th February 1986, the police officers noticed the said car coming from the direction of Hakimpur. The Officer-in-charge signalled the said car to stop. The driver tried to speed away the vehicle with the passengers but it was intercepted immediately by the Police Vehicle. At that time, there were four occupants in the Car No. WBJ-8475; namely, S/Shri Dinabandhu Mondal, Prosenjit Mondal, Monoranjan Ghose and Bholanath Karmaker, the driver. The search of the vehicle resulted in the recovery of primary gold of foreign origin with number 9999, in 19 pcs. of 10 tolas each and one piece of 10 tolas with number 9990 kept ...
Municipal Corporation of Delhi Vs. Rajeev Trivedi
Court: Delhi
Decided on: Jul-29-1987
Reported in: 33(1987)DLT196; [1988]170ITR496(Delhi)
B.N. Kirpal, J.(1) The challenge in this writ petition is to the order dated 1st October, 1985, passed by Mr. B.S. Chaudhry, Additional District Judge, who had allowed the appeal, filed against the levy of house tax and has quashed the demand which had been raised against respondents 1 and 2. (2) The said respondents 1, and 2, obtained perpetual sub-lease dated 6th April, 1978 from the Ishwar Nagar Cooperative House Building Society Limited. The Society had in turn obtained the lease from the Delhi Development Authority. (3) The case of the petitioner/corporation is that vide a notice dated 18th March 1980,the rateable value of the vacant plot was sought to be fixed at Rs. l,600.00 with effect from 1st April, 1979. It is alleged that no objections were filed and the rateable value was confirmed as proposed by the Assistant Assessor and Collector. (4) According to the petitioner, public notice was issued under Section 124 of the Act, in respect of the subsequent assessment years, namely...
Bharal Singh Vs. Vice Chairman, Delhi Development Authority and ors.
Court: Delhi
Decided on: Jul-29-1987
Reported in: 1988(14)DRJ27
H.C. Goel, J.(1) This is a petition by the petitioners for taking action' under the Contempt of Courts Act against Shri Prem Kumar, Vice-Chairman Delhi Development Authority (for short 'the DDA') and two other officers of the Dda who are respondents 2 and 3, and also against three officers of the Municipal Corporation of Delhi, being respondents 4 to 6. The petitioners, case is that they are the owners of the land measuring 16 biswas, being part of Khasra No. 616/376/2, situated in village Chowkri Mubarakbad, Delhi, since 1961 and they had made certain construction thereon. According to them this property was being used by them for residential-cum-commercial purposes and it is assessed to property tax and is entered in the municipal records as property No. 652/1B, Zakhira Chowk, New Rolitak Road, Delhi. In Suit No. 19/69 of the court of Shri P.K. Verma, Sub Judge 1st Class, Delhi, a decree of permanent injunction was passed on January 22, 1974 in; favor of the petitioners against the M...
The Management of the Statesman Ltd. Vs. the Lt. Governor, Delhi and o ...
Court: Delhi
Decided on: Jul-28-1987
Reported in: 1988CriLJ1227; 1987(2)Crimes140; 33(1987)DLT57
B.N. Kirpal, J.(1) The challenge in this writ petition is to the order passed by the Presiding Officer, Labour Court Ii, Delhi on an application filed by the respondent-workman, pertaining to the demand by the Management to be permitted to lead evidence on a reference pending before the Labour Court. (2) Briefly stated the facts are that respondent No. 4 was working as Sub-Editor with the petitioner. In the year 1974 he was suspended and a charge-sheet was served on him levelling serious acts of misconduct. A departmental enquiry was commenced and the same continued for a period of three years. The case of the petitioner is that this enquiry did not make much progress because of the alleged dilatory tactics adopted by the respondent- workman. (3) On 5th March, 1977 the petitioner wrote a letter to the respondent whereby his services were terminated. It was stated in this letter that the workman had been obtaining adjournments from time to time on the ground of ill-health. It had, there...
B.S. Pujji Vs. Union of India and ors.
Court: Delhi
Decided on: Jul-28-1987
Reported in: 1987(31)ELT654(Del)
Malik Sharief-Ud-Din, J. (1) (ORAL)IN pursuance of a detention order dated 30th March 1987, the petitioner was detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (as amended). The detention order was passed with a view to preventing the petitioner from abetting the smuggling of goods. It was passed by Shri Tarun Roy, Joint Secretary to the Government of India. (2) Briefly stating the facts are that on 22nd February 1987, one Sanjeev Mody, holder of India Passport No. W-966202 issued at Delhi on 6th February 1985, was called back by the Customs Officer from the aircraft. He was going to Dubai on British Airways flight No. BA-146. On checking of his baggage, Rs. 21,40,000.00 (Indian currency) were recovered from one of his suit-cases. The money was seized under section 10 of the Customs Act on the plea that this currency was being exported out of India in violation of the provisions of the Customs Act and Foreign Exchange ...
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