Delhi Court December 1989 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.
United Copiex (i) Ltd. Vs. Union of India
Court: Delhi
Decided on: Dec-11-1989
Reported in: 1990(26)ECC1; 1990LC17(Delhi); 1990(47)ELT297(Del)
ORDERS.B. Wad, J.1. The petitioners challenge the order of the Assistant Collector dated 7th January, 1983. The Assistant Collector had held that the petitioner and M/s. Modi Rubber Ltd., are related persons within the meaning of Section 4(4)(c) of the Central Excises and Salt Act, 1944. The Assistant Collector further held that the petitioners were liable to pay excise duty on the price of M/s. Modi Rubber Ltd. The Assistant Collector further clubbed the sales of the petitioners and M/s. Modi Rubber Ltd., and held that the petitioners were not entitled to exemption under Notification No. 65/81, dated 25-3-1981 as a small scale industry as the turnover would exceed rupees two crores. 2. The petitioners produce the sheets of rubber called flaps used in the trucks Along with the tyres. The raw material is supplied by M/s. Modi Rubber Ltd. Under the contract between the petitioners and M/s. Modi Rubber Ltd., the petitioners use the brand name 'Modi Continental' and mark the flaps with the...
inspecting Assistant Vs. R.S. Avtar Singh and Co.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-08-1989
Reported in: (1990)32ITD694(Delhi)
1. These are two appeals by the Revenue arising out of the assessments of the two assessees for assessment year 1978-79. Since the points raised are identical and both the assessees are represented by the same counsel, the appeals were heard together and are hereby disposed of by this common order.2. Assessments of the two assessees were completed in the normal course under Section 143(3). However, the ITO re-opened the assessments under Section 147(b) on the ground that investment allowance under Section 32A was erroneously allowed to the assessees, that are partnership firms carrying on the business as building contractors. The assessees filed returns in pursuance of notice under Section 148 and objected to the reopening of the assessments as well as the proposed withdrawal of investment allowance. However, the ITO framed the assessments enhancing the income of M/s R.S. Avtar Singh & Co. (Delhi) by Rs. 38,120 and that of M/s R.S. Avtar Singh & Co. by Rs. 47,131. These amount...
C.L. JaIn Vs. Gopi Chand
Court: Delhi
Decided on: Dec-08-1989
Reported in: AIR1990Delhi280
ORDERMahinder Narain, J.1. The plaintiff has filed Suit No. 1385 of 1989 for specific performance of an agreement to sell dated 7-10-1988, by which 1/3rd out of land measuring 62 bighas 1 biswa, situated in village Bijwasan, Tehsil Mchrauli, New Delhi, was agreed to be sold. According to this agreement, the amount which was payable was at the rate of Rs. 5,05,000/- per acre. According to the plaintiff, a total sum of Rs. 25,07,690/- was payable as a total sale consideration.2. It is asserted that some money has been paid in part to the defendant.3. I had got the statement of the plaintiff and the defendant recorded in Court on 1-11-1989, According to the statement recorded, the plaintiff had never seen the defendant, but had paid cash money through his representative on various occasions, totalling Rs. 2,50,000/-. All these moneys were paid on different dates by cash. This money was paid through Sukhbir Singh, who was also examined in Court.4. Statement of the defendant, Gopi Chand, wa...
Azad Singh Vs. State
Court: Delhi
Decided on: Dec-08-1989
Reported in: 1991CriLJ438; ILR1989Delhi476; 1990RLR25
Bahri, J.(1) This petition has been sent through Superintendent of Jail in which a prayer has been made by the convict that the sentences imposed on him in seven cases be directed to run concurrently. Out of the seven cases, four cases have been decided by other Courts outside the jurisdiction of Delhi. This Court has no jurisdiction to give any direction for the sentences awarded by the Courts outside Delhi to run concurrently. (2) The petitioner has been awarded sentence of rigorous imprisonment for 18 months in case Fir No. 257 of 1984 under Section 379/411 Indian Penal Code , Police Station Karol Bagh, seven years rigorous imprisonment .in case Fir No. 74184 under Section 397/34 Indian Penal Code , Police Station Delhi Cantt and two years rigorous imprisonment in case Fir No. 215 of 1984 under Section 379 Indian Penal Code of Police Station Connaught Place. So, all these three cases were registered in 1984 in which the said sentences have been awarded. Keeping in view the nature of...
MartIn Burn Ltd. Vs. Krishna Abbi
Court: Delhi
Decided on: Dec-08-1989
Reported in: 40(1990)DLT245; 1990(18)DRJ169
Mahesh Chandra, J.(1) This petition under Article 227 of the Constitution of India has been filed for quashing the order dated 27th September 1989 of Shri O.P. Dwivedi. Rent Control Tribunal, Delhi whereby the Rent Control Tribunal bad set aside order dated 1st June 1989 of Shri Gurdeep Kumar, Additional Rent Controller passed under Section 45(3) of the Delhi Rent Control Act. 1958 (hereinafter referred to as -the Act'). The petitioner feeling aggrieved has come up before this court.(2) I have beared the learned counsel for the parties and have gone through the lower court files and after giving my considered thought to the matter before me I have come to the following findings.(3) The petitioner is a tenant of first floor in premises No. C-3, Friends Colony, New Delhi under the respondent and it had filed a petition under Section 45 of the Act for directions to the respondent-landlady to remove the obstructions in the water pipe line. and to restore and ensure normal water supply to t...
income-tax Officer Vs. Satish Kumar.
Court: Delhi
Decided on: Dec-08-1989
Reported in: [1990]32ITD743(Delhi)
ORDERPer D. N. Sharma - This Departmental appeal is directed against the order dated 12-8-86 passed by the CIT (A) for the asst. year 1980-81. The ITO computed income from house property No. H-171, Ashok Vihar, Delhi at Rs. 10,580 and subjected it to tax in the hands of the assessed, an individual, under the head Income from other sources. The assesseds contention before the ITO was that he was not the owner of the property which was owned by his wife Smt. Asha Rani. The ITO has mentioned in the asst. order that in the case of Smt. Asha Rani the assessment for the asst. year 1979- 80 was completed on 30-3-1982 wherein on the basis of the facts gathered and the investigation made, she has held to be the benamidar of her husband in respect of the income declared by her from the business of knitting and stitching and income from the aforesaid property. The assessed was asked by the ITO to give details regarding the acquisition and investment made in the house property. The facts stated in...
income-tax Officer Vs. Premier Chit Fund and Finance (P.)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-07-1989
Reported in: (1990)32ITD647(Delhi)
1. These two appeals, filed by the department, arise out of the consolidated order dated 31-12-1986 of the learned Commissioner of Income-tax (Appeals)-II, New Delhi for the assessment years 1984-85 and 1985-86.2. The assessee is a private limited company which carries on the business of chit fund and finance. The common point involved for these years relates to the disallowance under Section 37(3A) and Section 37(3B). These sub-sections were added to Section 37 by the Finance Act, 1978 with effect from 1-4-1979 and were omitted by the Finance Act, 1985 with effect from 1-4-1986. However, for the assessment years in question, they were operative. The assessee paid agent's commission amounting to Rs. 2,55,700 for the A.Y. 1984-85 and an amount of Rs. 2,16,000 for the A.Y. 1985-86. The Income-tax Officer made disallowances of Rs. 51,133 and Rs. 43,200 in the assessment years in question by treating the said commission as expenditure or. "Sales promotion" as referred to in Section 37(3B)...
income-tax Officer Vs. Delhi Press Samachar Patra (P.)
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Dec-07-1989
Reported in: (1990)32ITD650(Delhi)
1. The revenue has preferred this appeal, objecting to the order of the CIT(A) dt. 30-9-86 on two grounds. The first relates to the allowing of relief Under Section 80J in respect of a printing machine, which was added in the previous year relevant to the assessment year under appeal, treating it as an independent industrial unit and the second relates to allowing of deduction of foreign travel expenses of Sh.Vishwanath and the local travel of Sh. Vishwanath and his wife, who are neither directors nor employees of the company.2. The ld. DR Sh. Jain submitted the following facts of the case in connection with the first ground, as are relevant to the appeal before us. The assessee, a limited company had been carrying on the business of publishing of magazines by use of different kinds of machines. In the previous year relevant to the assessment year under appeal, it had added a new printing machine, which was imported from U.S. A. The assessee company installed the machine in a newly co...
Surender Singh Vs. State
Court: Delhi
Decided on: Dec-07-1989
Reported in: 40(1990)DLT238; I(1990)DMC307
Charanjit Talwar, J. (1) Surender Singh, appellant herein, was found guilty of the offence of murdering his wife Amra alias Urmila en 7th July, 1984 and was sentenced to undergo imprisonment for life. By this appeal the appellant has challenged the impugned judgment dated the 7th October, 1986 and the order of sentence passed on 10th October, 1986. (2) The prosecution case was that the offence was committed by the appellant on the said date at his residence, namely, House No. 3/95, Khichripur, Delhi. There is no eye witness to the occurrence. The pivot of the prosecution case is the declaration made by Urmila to the doctor in the casualty ward of Lok Nayak Jai Prakash Narain Hospital, Delhi at the time of admission. Medico Legal Certificate pertaining to the deceased has been exhibited as Ex. Public Witness . 11/A. It appears from that certificate that Urmila was brought to the hospital by her husband Surender on 7th July, 1984 at 11.30 p.m. At that time Dr.Sanjay Gupta (P.W. 11) and a...
Paras Laminates (P) Ltd. Vs. Customs, Excise and Gold (Control) Appela ... Overruled
Court: Delhi
Decided on: Dec-07-1989
Reported in: [1990]68CompCas72(Delhi); 40(1990)DLT179; 1990(26)ECC109; 1988RLR445a
M.K. Chawla, J.(1) The petitioner herein is an industrial undertaking set up with the object of manufacturing decorative and industrial laminates. The main items of equipments required in the manufacture of decorative and industrial laminates are flat rectangular moulds, which are placed in and form an integral part of the hydraulic process. When layers of resin, impregnated papers are placed between the flat moulds, under the action of heat and pressure, a hard rigid product known as laminated sheet which is used for decorative and industrial purposes is formed depending upon the type of papers and residues used. These moulds are not available in India. (2) The petitioner entered into a contract with one M/s Associated Lumber & Trading Co. Ltd., Japan for the purpose of importing 60 moulds which in fact were shipped. The petitioners filed the bill of entry classifying the said moulds under tariff item no. 84.60. The Appraiser of Customs, however classified the goods imported by the pe...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 8
- 9
- Next ›
- Last »