Delhi Court September 1989 Judgments
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Luxmi Cutpiece Bhandar Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-27-1989
Reported in: (1989)31ITD421(Delhi)
1. This is an appeal by the assessee against imposition of penalty Under Section 271(1) (a) of Rs. 1,570 which has been confirmed by the AAC Gwalior Range, Gwalior. Written submissions have been filed on behalf of the assessee. Shri Beck Stephan appeared for the revenue.2. The appellant is a firm carrying on cloth business at Subopurkalan.The return of income for the asst. year 1982-83 was due to be filed by 30th of June, 1982 but the same has been filed on 23rd of September, 1983 resulting in a delay of 14 months. The reason for the delay in filing of the return given by the assessee before the authorities below was that the return along with the other papers had been handed over to the counsel who was to file the return with the ITO at Shivpuri. The counsel who was residing at Gwalior misplaced the return along with papers handed over to him. Therefore, the assessee contended that the delay was for a reasonable cause and that there was no conscious default by the assessee.3. It has ...
income-tax Officer Vs. Servants of the People Society
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-27-1989
Reported in: (1989)31ITD426(Delhi)
1. These are two appeals by the Revenue arising out of the assessee's assessments for assessment years 1981-82 and 1983-84.2. We have heard the learned Departmental Representative and the learned counsel for the assessee and have perused the material placed before us. The identical ground raised in the two appeals is as under: - On the facts and in the circumstances of the case, the learned CIT(A) erred in allowing the exemption Under Section 11 of the Act to the assessee as the object of the assessee are political.As is evident from the ground raised by the Revenue the revenue's contention merely is that the assessee is not a charitable institution.3. The assessee is a trust society established by the late Lala Lajpat Rai, a great national leader and freedom fighter, somewhere in the year 1921 and has all along been treated as a charitable institution. The objects of the assessee society are narrated in para 4 of its constitution as below: - 4. The object of the society shall be to e...
S. Jaswant Singh and ors. Vs. P.N. Handa
Court: Delhi
Decided on: Sep-27-1989
Reported in: 1990(18)DRJ120
R.L. Gupta, J.(1) This appeal is filed by owner-driver Jaswant Singh. and the Insurance Company jointly against the respondent who was the victim of the road accident in the following circtimstances.(2) On 13-10-1976 at about 1.40 P.M., the respondent was going on his scooter DHO-4 from his office at Asaf Ali Road at a slow speed and on the correct side of the road. When be reached in front of the office of Voltas at Asaf Ali Road, appellant No. 1, owner-driver of tempo No. DHG-7002 while driving his tempo on the wrong side in arash, negligent and reckless manner at a fast speed struck the front portion of the tempo against the scooter of the respondent. He did not even care to blow horn at that time. As a result of the severe and violent impact, his scooter fell on the left side of the road causing serious injuries to-the respondent Both the bones of his left leg below the knee joint were broken and crushed. There was also a fracture on the left ankle joint. The tempo could be stopped...
United India Insurance Company and ors. Vs. Surjit Singh
Court: Delhi
Decided on: Sep-26-1989
Reported in: 1991ACJ399; 41(1990)DLT110; 1990(18)DRJ102
R.L. Gupta, J. (1) This appeal has been filed against an Award dated 31st October, 1979 by the Tribunal in favor of the respondent in the sum of Rs. 45,684.00 . Appellants were allowed 60 days to make the payment failing which the respondent would have become entitled to interest at the rate of 6% per annum. The respondent also filed cross-objections registered as C.M. No. 2195/80 praying that the amount of the Award should be enhanced to Rs. One lac at least with costs and future interest.(2) The facts leading to the filing of the present claim are that on 30.3-1971 at about 11-30 A.M. the respondent was crossing Najafgarh Road on cycle for going towards Bali Bazar. When he bad crossed more than 3/4th of the road, the offending truck No. Dll 5785 driven rashly, recklessly and negligently by appellant No. 4 came from Zakhira side and after going on wrong side, hit with its front left the rear portion of the cycle on which the respondent was going. As a result of the impact the cycle fe...
Jagdish Mitr Vs. Union of India and ors.
Court: Delhi
Decided on: Sep-26-1989
Reported in: 1990CriLJ269; ILR1989Delhi537
Bahri, J.(1) This petition has been brought under Article 226 of the Constitution of India read with Section 482. Code of Criminal Procedure seeking quashment of the detention order dated February 28, 1989 passed under Section 3(1) of the Cofeposa Act with a view to preventing The petitioner from acting in any manner prejudicial to the augmentation of foreign exchange. (2) Various grounds have been taken for challenging the impugned order but it is not necessary to deal with all those grounds because in my view this petition is liable to be allowed on a very short ground. (3) In Para 17 of the Grounds of Detention served on the petitioner it has been averred by the detaining authority as follows: 'WHILE passing the detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, I have relied upon the documents mentioned in the enclosed list'.One of the documents mentioned in the enclosed list appears at Sr. No. 25 which is a statement dated ...
M.K. Kachawala Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-25-1989
Reported in: (1990)(25)ECC97
1. The appellants in this appeal have sought for setting aside the order-in-appeal dated 30-8-1985 passed by the Collector of Customs (Appeals) Bombay.2. The facts of this case are that the appellants are small scale processors/dealers of/in glass/mirrors and regularly import them. The appellants had filed refund claim for reassessment of the imported goods under Heading No. 90.01 of the CTA 1975 and C.V.D. under Heading 68 of CET as against No. 70.01/16 of CTA 75 and 23A(4) of the Central Excise Tariff. They had stated before the Asstt. Collector of Customs (Refund) that the mirrors imported were 321 cms and were made of 6 mm thick float glass. That the glasses were optically clear and process converting it into mirrors will make it optically clear mirror. The manufacturer had certified as free from waves and distortions. They had further submitted that the goods are known in the commercial trade parlance as mirrors and not glass sheets. They had further submitted that they were arti...
Kakar Toys Industries Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-25-1989
Reported in: (1990)(25)ECC224
1. These are two appeals preferred against the order dated 28-11-1988 passed by the Additional Collector of Customs, Calcutta by which he had ordered confiscation of the consignment of Mechanism for battery operated toys imported by appellants M/s. Kakar Toys Industries under Section 111(d) and 111(m) of the Customs Act, 1962 levying a fine in lieu of confiscation of Rs. 1,00,000/-, besides imposing a penalty of Rs. 20,000/- on them under Section 112 of the Customs Act, 1962. By the same order, the Additional Collector also ordered ab: solute confiscation of the plastic moulded components of toys imported by appellants M/s. Mahendra Mechanical Industries and also imposed a penalty of Rs. 10,000/- on them. The facts in brief are that the Custom House agents of appellant M/s. Kakar Toys Industries filed Bill of Entry on 11-5-1987 of a consignment containing parts of toys imported from M/s. Alltoys Co. Ltd., Hong Kong. Similarly lateron, on 24-8-1987, the same Custom House agents filed B...
Sh. George Kutty Kuncheria Vs. the State and Another
Court: Delhi
Decided on: Sep-25-1989
Reported in: 1990CriLJ694; 1990(1)Crimes381; 40(1990)DLT57; 1990(18)DRJ108
ORDER1. This petition under Section 439 of the Code of Criminal Procedure read with Section 25 of the Extradition Act, 1962 has been filed on behalf of the petitioner for his release on bail till the conclusion of the enquiry pending against him in the court of learned Addl. Chief Metropolitan Magistrate, New Delhi on the basis of requisition received from the Embassy of the United States of America for the extradition of the petitioner. 2. The brief facts are that the petitioner was working as a Manager in the Banker's Acceptance department of the Chase Manhattan Bank in New York from 1980 to 1985. He later on resigned from his assignment and came back to India. He was arrested from his residence at Kerala on 12-4-1989 in pursuance to a warrant of arrest issued by learned Addl. Chief Metropolitan Magistrate, New Delhi and taken to police station Ernakulam (Kerala) and produced before Chief Judicial Magistrate there who remanded him to police custody with direction to produce him befor...
M.R. Singh Vs. Shyam P. Tewari
Court: Delhi
Decided on: Sep-25-1989
Reported in: 40(1990)DLT278; 1989(17)DRJ260; 1989RLR472
Arun B. Saharya, J.(1) This revision petition under Section 115 of the Code of Civil Procedure, 1908, hereinafter referred to as the Cpc, is directed against an order dated 27th of May, 1989 made by Shri G.S. Dhaka, Additional District Judge, Delhi, dismissing the petitioner's application under Order 9 Rule 7 Cpc, to set aside a previous order made on 28th of February 1989 to proceed ex parte against him in a suit for recovery of money filed by the respondent plaintiff. (2) The suit was filed on 5th of December 1988. On the date fixed in the summons, the defendant who is a resident of village Sansa, District Ghazipur, Up, appeared through counsel and sought time to tile his written statement and the case was adjourned to 28th of February 1989. On this day, an order was made to proceed ex parte against the petitioner defendant as no one appeared for him nor written statement was filed up to 2.30PM and the Court adjourned the suit to 7th of April 1989 for ex parte evidence of the plainti...
QamaruddIn Vs. R.P. Sharma and anr.
Court: Delhi
Decided on: Sep-25-1989
Reported in: 1989(17)DRJ278; ILR1989Delhi544
Santosh Duggal, J.(1) In this petition filed under Section 482 of the Criminal Procedure Code, the petitioner seeks quashing of the order passed in revision by the Additional Sessions Judge, New Delhi, on 8th May, 1989 where by he allowed the revision petition filed by the customs authorities through the Air Custom Officer and set aside the order passed by the Additional Chief Metropolitan Magistrate, New Delhi on 17th April, 1989, ordering release of the petitioner, on bail. (2) The facts giving rise to this petition are that the petitioner was arrested on 3rd January, 1989 for offence punishable under Sections 132 and 135(i)(a) of the Customs Act and Section 5 of the Imports and Export (Control) Act, on his arrival at lndira Gandhi International Airport, on the allegation that he smuggled gold weighing 349.560 grams of foreign making into India, having concealed it and without declaration, value of which gold was at Rs. l,09,393.00 . On bail application being filed, the Additional Ch...
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