Delhi Court June 1989 Judgments
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Smt. Rattan Mala JaIn Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jun-07-1989
Reported in: (1989)31ITD62(Delhi)
1. These are appeals by the assessee arising out of her wealth-tax assessments for assessment years 1984-85 and 1985-86.2. We have heard the learned counsel for the assessee and the learned Departmental Representative. The facts are that one Shri Jenendra Kumar Jain is a partner in a firm M/s Kishan Flour Mills, Meerut, which owns an industrial undertaking. By an agreement dated 29-6-1977 executed between the assessee, the said Jenendra Kumar Jain and S/Shri Ashok Kumar Jain and Sharad Kumar Jain, who are the wife and sons of late Shri Sumat Prasad Jain, a partnership was created in the name and style of M/s Sumat Prasad Jain & Co. By this agreement it was stated that the said Jenendra Kumar Jain has been authorised to enter into partnership in the firm M/s Kishan Flour Mills and he shall be liable to account for all the profits and gains arising to him in the said firm and such profits shall be deemed to be the profits and gains arising to the firm M/s Sumat Prasad Jain & Co....
Satish Kumar Vs. Narcotics Control Bureau
Court: Delhi
Decided on: Jun-07-1989
Reported in: 1989(17)DRJ257; ILR1989Delhi84
Nag, J.(1) The petitioner in this bail petition has applied for giant of extension of interim bail for a period of three months under Section 439 of she Code of Criminal Procedure. The petitioner has been accused of an offence under Section 21 of Narcotic Drugs and Psychotropic Substances Act, 1985. He was arrested on 1-5-1987. He has been making applications for grant of bail/interim bail and this is the fourth application which is under consideration. The petitioner, as usual, has alleged that the is innocent and there is no evidence against worth the name to connect him with she commission of the offence and he has been falsely implicated. Hon'ble Ms. Justice Santosh Duggal on 3rd March, 1989 in the petition registered as Cr.M. (M) No. 125 of 1989 granted interim bail for a period of four weeks from the date of his release on compliance of certain conditions, in connection with the illness of his wife who was to be operated upon for severe appendicitis. The operation of the wife of ...
Mehta Impex Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-06-1989
Reported in: (1990)(45)ELT249TriDel
1. These four appeals were heard together and are being disposed of by this common order.2. The subject-matter of the appeals is the importation of four consignments by the appellants from, according to them, M/s. F.M.Noordin and Company (hereinafter referred to as "Noordin"), Singapore and their sister concern M/s. M.S. Mohamedbhai (hereinafter referred to as "MSM"). The particulars of the four consignments of Defective CR Low Carbon MS Sheets are as under :____________________________________________________________________________________SI.Name of the Vessel Invoice No. & Date Thickness No.____________________________________________________________________________________4. VOLTA-RIVER SP/14,15-1-1985 0.4 mm to 1.25 mm____________________________________________________________________________________ 3. From the packing list of each of the aforesaid four consignments it appeared that there were the following discrepancies in the consignments:_________________________________...
Asup Private Limited Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-05-1989
Reported in: (1989)(24)LC241Tri(Delhi)
1. The above appeals arise against the composite order of the Collector of Central Excise (Appeals), New Delhi under appeal Nos.65-66/CE/JPR/88, dated 9-6-1988 confirming the orders of the Assistant Collector of Customs & Central Excise Division, Jaipur. The appellant herein is a Company which was set up by a technocrat entrepreneur holding Doctorate degree in Engineering and it was the first enterprise of its type in the country in the direction of import-substitution.3. The appellants applied for L4 Licence wherein the description of the goods was given as "Thermoplastic Filament Yarn for industrial application". The reason for such description being given was that all the manufacturing processes were contemplated to be undertaken by the appellant-Company, such process being the following: (b) from the hopper, the chips are fed to the extruder where these are melted and forwarded to the extrusion system; Accordingly, Central Excise L4 Licence for Thermoplastic filament yarn was ...
Siddheswari Cotton Mills Pvt. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-02-1989
Reported in: (1992)LC542Tri(Delhi)
1. The facts of this case do not need to be set out in detail for disposal of the present appeal. The appellants were charged by the Central Excise authorities with violation of several provisions of Central Excise law inasmuch as they had manufactured and cleared a quantity of calendered cotton fabrics falling under Item No. 19I(b) of the First Schedule ("CET") to the Central Excises & Salt Act during the period from 14-5-1981 to 19-9-1981 without obtaining a Central Excise Licence, without maintaining statutory records, without submission of price list/classification list, without observing Central Excise formalities and without payment of Central Excise duty leviable thereon amounting to Rs. 2,62,767.04. The Collector of Central Excise, Calcutta, in due course, adjudicated the case and directed the appellants to pay the aforesaid sum of duty besides imposing a penalty of Rs. one lakh on them under Rule 173Q of the Central Excise Rules. In appeal, the Central Board of Excise and...
income Tax Officer Vs. Mrs. Dwarika Prasad Trust.
Court: Delhi
Decided on: Jun-02-1989
Reported in: [1989]30ITD84(Delhi)
ORDERPer Shri S. K. Chander, Accountant Member - These appeals by the Revenue are directed against the orders of the AAC for the asst. years 1975-76, 1978-79 and 1981-82. All these orders are made by the learned AAC on 5- 9-1984. However, the main speaking order is made the year 1975-76. From both the sides, the parties agreed that arguments for the asst. Year 1975-76 shall apply mutates mutants to other years and our decision, in this case, for this year, will cover the wealth-tax assessments for the asst. years 1974-75 and 1975-76. We have, thereforee, heard the parties, in parties in this case and proceed to decide the issues brought in appeal before us. 2. The assessed before us is a trust known as Mrs. Dwarika Prasad Trust, 56 Civil Lines, Bareilly. This trust was created by late Shri Girish Prasad by will dated 15-8-1972, registered on 3-4-1973. After making the will, but before registration, the settler died on 22-1-1973. But the Trust was to take effect from the date of his dea...
Mid Land Fruit and Vegetable Products (India) (P.) Ltd. Vs. Inspecting ...
Court: Delhi
Decided on: Jun-01-1989
Reported in: [1989]30ITD470(Delhi)
ORDERPer Chander - This appeal by the assessed is directed against the order of the CIT (A)-III, New Delhi dated 7-10-1988 relating to assessment year 1985-86. Though the issue in appeal is one, it has different facts for consideration and the assessed has projected them as under :'1. That the CIT (Appeals) erred on facts and in law in upholding the addition of Rs. 19,21,649 to the results of the Building Projects Division thereby converting loss of Rs. 8,95,173 into a profit of Rs. 10,26,476.2. That the CIT (A) erred in facts and in law in not appreciating the legal effect of the action of the appellant converting the capital assets, i.e., land into stock-in-trade, and entering the same at market value in the books of account on the date of commencing the real estate business.3. That the CIT (A) erred in facts and in law in upholding reduction of Rs. 23,74,888 from the value of work-in-progress to arrive at the income of the appellant in the Building Projects Division.'For examination...
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