Delhi Court January 1989 Judgments
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Om Rice Mills Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-27-1989
Reported in: (1989)29ITD487(Delhi)
recording by assessing officer whether interest under ss. 139(8) and 217 charged or waived.Charging of interest under section 139(8) and under section 217 is part of the process of assessment proceedings and anything done about that will form part of the assessment which if otherwise open for review to the Commissioner under section 263 would come in for consideration for lawful assumption of jurisdiction.In this case the assessing officer neither recorded that he was satisfied that interest under section 139(8) and 217 was not chargeable nor he issued any directions for charging of interest, there was no deliberate application of his mind to the issue. In fact, the statute provides for waiver or reduction of interest. The discretion vested in the assessing officer ranges between a right to waive interest or to reduce it. His order being quasi-judicial in nature, it must state some reason for the waiver or reduction of interest. Interest cannot altogether be waived by inaction. Hence,...
Suresh Kumar Vs. State
Court: Delhi
Decided on: Jan-27-1989
Reported in: 38(1989)DLT25
Bahri, J. (1) These two appeals have been filed by Suresh Kumar who has been convicted by the Additional Sessions Judge, Shahdara for an offence punishable under Sections 3901 39213941397 Indian Penal Code . and under Section 27 of the Indian Arms Act and has been sentenced to undergo rigorous imprisonment for 7 years and to pay a fine of Rs. l,000.00 , in default of payment of fine, to further undergo rigorous imprisonment for six months under one count and sentence of rigorous imprisonment for two years under, the second count under the Arms Act with the directions that both the sentences are to run concurrently. Public Witness -1 Smt. Vijya Lakshmi, the complainant of this case accompanied by her mother-in-law Public Witness -2 Smt. Vidya Wati on September 5, 1986 had come to Daryagani for consulting some doctor and after taking medicines from the doctor they proceeded to the Fountain on Chandni Chowk, from where they boarded a four wheeler scooter being driven by PW-8 Jagdish beari...
Uma Shanker Vs. State
Court: Delhi
Decided on: Jan-27-1989
Reported in: ILR1989Delhi89
P.K. Bahri, J.(1) The petitioner, who is facing trial for an offence punishable under Section 302 read with Section 34 of the Indian Penal Code, has sought bail. The learned counsel for the petitioner, Mr. P. P. Grover, has urged that the investigation in the case was not complete when the challan was filed and during the course of the trial the investigation had continued and thus, the petitioner has become entitled to be released on bail in view of the provisions of Section 167 of the Code of Criminal Procedure. Under Section 167(2)(a)(i) of the Code of Criminal Procedure, if the investigation is not complete within 90 days and report under Section 173 of the said Code is not filed by the police, the accused becomes entitled to bail. (2) Facts of the case, in brief, are that one Subhash is stated to have been administered cyanide poison by at first making him intoxicated by giving him some tablets and thereafter making him drink from a glass, some liquid containing the poison. There ...
P.C. Gandhi and anr. Vs. Educational Consultants India Ltd.
Court: Delhi
Decided on: Jan-27-1989
Reported in: 37(1989)DLT312
B.N. Kirpal, J.(1) The petitioners are owners of house No. A-l/lll, Safdarjang Enclave, New Delhi and have filed the present Revision Petition against the order of the Additional Rent Controller who had dismissed the petitioners' eviction application under section 14(l)(e) of the Delhi Rent Control Act. (2) By a lease deed dated 1st July, 1982 the aforesaid house was given on rent by the petitioners to the respondent on a monthly rent of Rs. 10000.00 . The petitioners subsequently filed a petition under section 14(l)(e) read with section 25B of the Delhi Rent Control Act on 31st January, 1984, inter alia, contending that the premises in question were residential and were bona fide required by the petitioners and members of the family who were dependant upon them. (3) The respondents denied the averments made by the petitioners. It was the case of the respondents that the premises were not let for residential purposes and they were given on rent for office purposes. It was submitted tha...
Norma Cable (P) Ltd. V Commissioner of Income-tax.
Court: Delhi
Decided on: Jan-27-1989
Reported in: [1989]30ITD201(Delhi)
ORDER--Assessing officer failed to exercise jurisdiction under s. 139(9)Ratio :Assessment made on the basis of return not signed or verified and the same is also not curable under section 292B then such order can be revised.Held :The Income Tax Officer definitely failed in his duty to notice that the return filed was not signed or verified in the manner prescribed under the Act. thereforee, the re-return was defective. The Income Tax Officer failed to exercise his jurisdiction under section 139(9). This could not be cured under section 292B because such a return could not be said in substance and effect in conformity with or according to the intent or the purpose of the Act. There is no manner of doubt that the order of assessment was erroneous insofar as it was prejudicial to the interests of revenue.Application :Also to current assessment years.Income Tax Act 1961 s.139(9)Income Tax Act 1961 s.263Revision under s. 263--ERRONEOUS AND PREJUDICIAL ...
Metal and Alloys Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-25-1989
Reported in: (1989)(23)LC485Tri(Delhi)
1. In this appeal, dispute is on the correct value of a consignment of 10.130 Metric Tonnes of Nickel Alloy Tubes Inconel 600 & 601 imported by the appellants in October 1984 against a contract entered into in July 1984. By the impugned order, the Collector held that the appellants were guilty under Section 111(m) of the Customs Act, 1962 for having under-declared the value of the goods at 2190.00 per Metric Tonne. Acting under Rule 8 of the Customs Valuation Rules, 1963 (best judgment assessment rule) the Collector re-assessed the value of the goods on the basis of costing at 9,439.88 per Metric Tonne. The Collector ordered confiscation of the goods under the same Section and adjudged the fine in lieu of confiscation at Rs. 5 lakhs. In addition, the Collector imposed a penalty of Rs. 1 lakh on the appellants under Section 112 of the Act. The appellants are in appeal against this order.2. When the matter came up before us first on 8-9-1988, we noticed that though the goods were ma...
Collector of Customs Vs. National Carbon Co.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-25-1989
Reported in: (1989)(22)ECC255
1. This is an appeal against the order of Collector of Customs (Appeals), Madras. Brief facts of the case are that the respondents imported goods described as film lined electrodes for batteries. The importers, before the Collector (Appeals), claimed the assessment of the goods under heading 85.18/27(1)CTA as against the classification done by the customs authorities under heading 85.03 CTA. There was no dispute as regards the assessment for C.V. duty purposes. The Collector (Appeals) has disposed of the appeal by a brief order which is reproduced below for convenience of reference : "The drawing and B/E copy produced by the appellants establish that the items imported are film lined electrodes for cells. These are nothing but battery carbons in the form of rods and battery carbon is specifically mentioned in tariff heading 85.18/27(1) CTA. As such the appeal is allowed with consequential refund benefits." 2. Against this order of the Collector (Appeals), the revenue have come up in a...
O.N.G.C. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-25-1989
Reported in: (1989)29ITD422(Delhi)
1. These appeals are by the respective assessees who are non-residents and whose common agent is the Oil & Natural Gas Commission of India.They raise a common issue and, are therefore, disposed of by this common order.2. The three assessees hired their ships to the ONGC on charter basis and received the hire charges. The ONGC filed a return of income on their behalf declaring income @ 7.5 per cent of the payments made to them. The ITO determined the income @ 15 per cent of the payments. In doing' so, he has observed that it was agreed between the ONGC and the Income-tax department that a net rate of 15 per cent will be applied to arrive at the taxable income. The assessee's case was that Section 44B of the Income-tax Act, 1961 applied to the facts of the case and, therefore, the income declared by the assessees should have been accepted. This contention has been negatived by the CIT (Appeals) as well to whom the appeals were preferred.3. At the hearing before us, the learned couns...
Rattan Trading Co. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-25-1989
Reported in: (1992)40ITD164(Delhi)
1. This appeal is directed against the order dated January 31, 1986, passed by the Commissioner of Income-tax Delhi-X, New Delhi (Shri A.N.Gupta), and the ground raised is against legality of the order under Section 263 of the Income-tax Act, 1961.2. In this case while completing the assessment, the Assessing Officer made the following observations : " Books of account were produced which have been examined on test check basis. Sales and purchases have been found fully vouched and so are the expenses debited to the profit and loss account. As in the past, the firm derives income from sale of pencils, ball pens and refills of 'Geeflo' mark manufactured by Lions Pencils (P.) Ltd., Bombay. Stock inventory has been filed. On total sales of Rs. 88,66,011 gross profit has been shown at Rs. 9,48,460 giving gross profit rate of 10.69 per cent, as against corresponding figures of Rs. 64,82,283, Rs. 6,39,971 and 9.87% respectively in the immediately preceding assessment year. According to the o...
Balbir Singh Vs. Man Singh and ors.
Court: Delhi
Decided on: Jan-25-1989
Reported in: 37(1989)DLT324
S.B. Wad, J.(1) This appeal is on board for the last on week. The appeal was admitted ex-parte and a stay was given of the operation of the order of the District Judge, issuing letters of administration in favor of Man Singh/respondent No. 1. In the presence of the counsel for the appellant the appeal was expedited for hearing as the stay order was operating against the respondent. In spite of it, neither the appellant nor his counsel are present. On the facts of the case and the urgency of the matter, I do not think that I should dismiss the matter only in default. I, thereforee, proceed to dispose of the appeal on merits. (2) This is an appeal filed by Balbir Singh, one of the sons of testator Chandgi Ram, against the order of the District Judge dated 19.9.1984 granting Letters of Administration in favor of one Man Singh. respondent No. 1. in respect of Plot No. A-3/145, Paschim Vihar, New Delhi (3) Chadgi Ram made a Will on 16.7.1979 and died on 27.7.1981. He left behind two sons, v...
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