Delhi Court August 1989 Judgments
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Joginder Singh Bedi Vs. Bawa Darbara Singh and ors.
Court: Delhi
Decided on: Aug-03-1989
Reported in: 39(1989)DLT270; 1989(17)DRJ241
P.N. Nag, J.(1) The defendants in this application filed by them under Order 7 Rule 11, Order 12 Rule 6 and Section 151 of the Code of Civil Procedure seek rejection of the plaint or alternatively dismissal of the suit on the ground; inter alias that the suit turn declaration for setting aside (he compromise decree passed under Order 23 Rule 3 of the Code to Civil Procedure by this Court on 4th Januarv, 1975 in Suit No. 443 of 1981 is not maintainable in view of the bar provided under Order 23 Rule 3A of the Code of Civil Procedure and further the plaintiff has acted upon on the compromise decree and taken benefits and advantage out of such decree. and as such he cannot be permitted to challenge this compromise decree.(2) The facts giving rise to this application are that the plaintiff tiled Suit No. 443/81 for partition and rendition of accounts regarding Joint Hindu Family properties. The properties for the partition in this suit were the immoveable properties as at present referred ...
Commissioner of Income-tax Vs. Anant Raj Agencies (Properties)
Court: Delhi
Decided on: Aug-02-1989
Reported in: [1990]184ITR52(Delhi)
Kirpal, J.1. For the reasons stated in our order passed in I.T.C. No. 103 of 1986, in our opinion, no question of law arises in this case. The questions which were sought for in this case are as follows : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in setting aside the order of the Commissioner of Income-tax and holding that the firm had, in law, validly come into existence (2) Whether. On the facts and in the circumstances of the case, the Tribunal was right in holding that a firm comes into existence even if there is a mere intention to carry on a business (3) Whether. On the facts in the circumstances of the case, the Tribunal was right in the holding that the income from sub-lease of properties is business activity and income there from should be assessed under the head 'income from business' and not as 'income from other sources' ?' 2. These were the very questions which were sought in I.T.C. No. 103 of 1986 which we have already dismiss...
Commissioner of Income-tax, Delhi-i Vs. Mohan Trading Co.
Court: Delhi
Decided on: Aug-02-1989
Reported in: [1990]182ITR101(Delhi)
Kirpal, J.1. The petitioner, in respect of the assessment year 1972-73, seeks reference of the following question of law to this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessed was entitled to the claim regarding embezzlement of cash even though the Tribunal itself had observed that the facts as narrated by the assessed did not inspire confidence ' 2. According to the respondent a sum of Rs. 38,168 was embezzled by one of its employees from its branch at Jammu. This embezzlement was found out by the auditors. The respondent came to know about this embezzlement on July 14, 1971. 3. The respondent lodged an F.I.R. with the police on July 14, 1971, but the employee could not be traced and the money was not recovered. Nevertheless, the respondent did write to the police even in 1976 reminding the police about this case. 4. The respondent claimed deduction of this amount. The Income-tax Officer did not allow the sa...
Desh Raj Gupta Vs. Commissioner of Wealth-tax
Court: Delhi
Decided on: Aug-02-1989
Reported in: [1990]182ITR231(Delhi)
Kirpal, J.1. For the assessment year 1967-68, the petitioner-assessed seeks the following questions of law to be referred to this court : ' (1) That, in the facts and circumstances of the case and under the law, the provisions of section 17(1) of the Wealth-tax Act are wholly inapplicable and the action initiated under section 17(1)(a) is ab initio void and contrary to the provisions of the law and the reassessment framed in consequence of the said action is null and void (2) That, in the facts and circumstances of the case and under the law, since the Appellate Assistant Commissioner held that the action under section 17(1)(a) was itself invalid, the provisions of section 23(3A) are inapplicable, and even so, since the Income-tax Officer relied upon the valuation report of the departmental valuer in the case of a co-owner and no separate valuation was made in the case of the assessed (3) That, under the facts and circumstances of the case and under law, the value of the property at 31...
M.K. Gupta Vs. Commissioner of Wealth-tax
Court: Delhi
Decided on: Aug-02-1989
Reported in: [1990]183ITR326(Delhi)
B.N. Kirpal, J.1. This petition pertains to a number of assessment years. It has been held by this court that, for each assessment year, a separate petition has to be filed. We, thereforee, restrict this petition to the assessment year 1967-68 only. Counsel for the petitioner states that, with respect to the other assessment years, he will file separate petitions with applications for condensation of delay. 2. We find that, in respect of the same assessment years, cross-references have been filed by the assessed as well as the Department pertaining to the valuation of the property in question. In our opinion, the question of law sought for should be directed to be referred. We, thereforee, allow the petition and direct the Tribunal to state the case and refer the following questions of law to this court: '(1) Whether, on the facts and in the circumstances of the case and under law, the value of 1/8th share of the property No. 31-40/708, Ajmeri Gate, Delhi, has been correctly taken by t...
Commissioner of Income-tax Vs. Jay Engineering Works Ltd.
Court: Delhi
Decided on: Aug-01-1989
Reported in: [1990]182ITR181(Delhi)
B.N. Kirpal, J.1. In This petition under section 256(2), the petitioner want a direction that the Tribunal should be required to state the case and refer the following two question of law to this court : '1. Whether, on the facts and in the circumstance of the case, the learned Tribunal was right in holding that house rent allowance, reimbursement of medical expenses and conveyance allowance on holiday trip are admissible items under section 40A(5) of the e Income-tax Act, 1961 2. Whether, on the facts and in the circumstance of the case, the learned Tribunal erred in law in holding that the sum of Rs. 39,436 credited to the P & D account representing cessation of liabilities of earlier years is not taxable under section 41(1) of the Income-tax Act, 1961 ' 2. The first question of law relates to the disallowance of sums paid in cash to the employees by the respondent-assessed. This amount was allowed under the provisions of section 40A(5) of the Income-tax Act. It is contended by learn...
Commissioner of Income-tax Vs. Shriram Pistons and Rings Ltd.
Court: Delhi
Decided on: Aug-01-1989
Reported in: (1989)80CTR(Del)159; [1990]181ITR230(Delhi)
Kirpal, J.1. In this petition, the Commissioner of Income-tax is seeking reference of the following question of law to this court : 'Whether the Income-tax Appellate Tribunal was correct in law and on facts in confirming the order of the Commissioner of Income-tax (Appeals) that as the remuneration of the employee, Shri Deepak Shriram, has been approved by the Company Law Board, the question of considering it under section 40A(2) could not again arise and that section 40A(2) is not applicable and thereby deleting the disallowance of Rs. 1,20,014 ?' 2. It appears that Deepak Shriram was the son of a director of the respondent-company. The respondent-company sought the approval of the Company Law Board and paid to the said employee such remuneration which was approved by the Company Law Board. 3. The Income-tax Officer sought to invoke the provisions of section 40A(2) and came to the conclusion that the salary which was being paid was excessive considering the professional qualifications...
J.K. Churamani Vs. Escorts Ltd. and ors.
Court: Delhi
Decided on: Aug-01-1989
Reported in: 39(1989)DLT380; [1990(60)FLR119]
P.N. Nag, J.(1) In this application under Order 6 Rule 17 read with Section 151 of the Code of Civil Procedure and Section 40 of the Specific Relief Act. 1963 the plaintiff seeks an amendment of the plaint with aview to claiming of an additional relief of payment of damages to him of a sum of Rs. 4.91.793.00 (details given in the application) alternatively and consequent amendment to that effect in certain, paragraphs of the plaint. (2) The brief facts set out in the plaint are that plaintiff while was working with defendants as General Manager, his services were terminated by the defendants vide order dated 25th May, 1984 with immediate, effect In lieu of three months notice, he was given three months pay in the form of a cheque of Rs.13,920.00 . The service of the plaintiff appears to have been terminated on the ground that he wanted to set up a parallel business for which he had gone on long leave. However, his services were allegedly terminated in accordance with the appointment le...
Kirori Mal Kallu Kalwa Vs. State
Court: Delhi
Decided on: Aug-01-1989
Reported in: 41(1990)DLT560; 1990(19)DRJ48
V.B. Bansal, J. (1) By this judgment we will dispose of Criminal Appeal No. 65 oi 1986, Kirori Mal @ Kallu @ Katwa v. State, Criminal Appeal No. 143 of 1986, Ved Prakash v. State and Criminal Appeal No. 139 of 1987. Ved Prakash v. State since they arise out of the same judgment dated 31st March, 1986 and order dated 1st April, 1986 of the Additional Sessions Judge Delhi. (2) Charge under Section 302 read with Section 34 Indian Penal Code was framed against both the accused to the effect that on 17-12-1984 in furtherance of their common intention they committed murder by intentionally causing the death of Suraj Bhan. Kirori Mal was separately charged for the offence under Section 27 of the Arms Act to the effect that on 18th December, 1984 at 3.00 Pm he was in conscious possession of a knife which he had used for. unlawful purpose, i.e., for committing the murder of Suraj Bhan on 17th. (3) After trial Kirori Mal was convicted by Shri P.L. Singia, Addl: Sessions Judge, Delhi for the offe...
Ajit Singh Vs. State
Court: Delhi
Decided on: Aug-01-1989
Reported in: 39(1989)DLT468; 1989RLR392
R.L. Gupta, J. (1) This petition under Section 482 of the Code of Criminal Procedure has been filed for quashing the criminal proceedings against the petitioner in relation to Fir No. 40 of 1986 of Police Station Anand Parbat, New Delhi. (2) The circumstances in which the prosecution against the petitioner arose are that the petitioner owns a factory-M/s Capital Machine India at New Rohtak Road, New Delhi, One Ram Kewal, complainant worked in that factory. The complainant went to the seat of another worker who was operating the power press. Arm of the complainant got caught in the power press which was being operated by another worker. The arm was then amputated in the hospital. thereforee, the crux of the allegations against the petitioner is that be did not put safety guard on the power press 'Garari' which resulted in grievous hurt to the complainant. (3) A case was registered against the petitioner under Section 338 Indian Penal Code and after completion of investigation it was fil...
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