Delhi Court January 1990 Judgments
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Commissioner of Income-tax Vs. J.K. Synthetic Ltd.
Court: Delhi
Decided on: Jan-18-1990
Reported in: [1990]183ITR479(Delhi)
Kirpal, J.1. The respondent was assessed on a total income of Rs. 5,74,87,422. In view of the fact that the return of income had not been filed in time, interest was levied under section 139(8) at Rs. 6,86,616. Thereafter an order was passed by the Commissioner of Income-tax (Appeals) where some relief was granted to the respondent which resulted in reduction of the income assessed. On second appeal being filed, further relief was granted by the Income-tax Appellate Tribunal with the result that the total income assessed came to Rs. 3,55,82,700. As a result thereof, the interest payable stood reduced to Rs. 3,07,113. 2. It appears that thereafter an order was passed under section 154/254 of the Act by the Income-tax Officer withdrawing the excess deduction which had been allowed under section 80J of the Act. This resulted in the total income being computed at Rs. 4,00,13,410. As a result thereof, the interest now sought to be recovered was Rs. 3,83,877. 3. The Commissioner of Income-ta...
Janta Travels Vs. Union of India
Court: Delhi
Decided on: Jan-18-1990
Reported in: 1990RLR210
Arun B. Saharya, J. (1) By this petition u/Art. 226 of the Constitution of India, the petitioner has prayed that an order dt. 9.1.89 terminating its license as an agent under the Authorisation of Rail Travellers Service Agent Rules, 1985 (the Rules) be quashed. (2) The petitioner was granted a license u/R.4 of the Rules authorising it to act as a rail travellers service agent. (3) By a notice dt. 19.8.88, the petitioner was called upon to show cause why its license may not be terminated. It was alleged that during surprise check of 41 Dn Mussoric Express on 17.4.88, 'it was found that only 19 passengers against reservation of 69 were traveling in coach No. S-2 and S-4 out of these 19 passengers were found traveling in other names on transferred reservation. The reservation of 69 passengers was procured by the representation of an unauthorised travel Agency of Bombay (Kesari Travels) through your agency. A perusal of reservation slips tendered for this party indicate that it has been sp...
G.S. Saxena Vs. Delhi Development Authority and anr.
Court: Delhi
Decided on: Jan-18-1990
Reported in: 40(1990)DLT354; 1990RLR148
Charanjit Talwar, J.(1) The petitioner G.S. Saxena is a perpetual lessee of a flat bearing No. B-128/1, Ground Floor, Dda Mig Flats, East of Kailash, New Delhi. The Conveyance Deed between the Delhi Development Authority and the petitioner herein was executed on 20th August, 1971. The plan of the flat in question as well as of the First Floor flat has been annexed with the lease deed. It has to be read as part of the deed. As per the notes in the said plan, the area under common use of the ground floor allottee and the first floor allottee has been shown in blue in the plan. The plan shows that the stair hall on the ground floor, the dimensions of which are given in the plan, is for common use of the petitioner as well as Shri Rishi Dev Sharma, respondent No. 2 herein, in whose favor a Conveyance Deed for the first floor flat was executed by the Delhi Development Authority. (2) For the quite sometime, it is the case of the petitioner that this staircase hall was being used by the petit...
Partap Steel Rolling Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-17-1990
Reported in: (1990)LC364Tri(Delhi)
1. Learned Counsel submits that the main issue involved herein is manufacture of various steel structures such as columns, beams, gantry, trusses, girders, purlins, section of windows (shutters) and fencing angles etc. The adjudicating authority has held that these goods fall under sub-heading 7308.90 whereas the contention of the applicant is that these are not goods because they come into existence only when they are incorporated into factory's structure. Iron and steel products are supplied by them to one M/s. Mechel Engineers Works, Indore for manufacture of said steel structures and for erection of the same in the vacant land i.e. the project area of the factory. They had also been supplying electrodes, gases for welding to the said engineering works free of cost who in turn fabricate the steel structures within the factory. It is also seen from the impugned order that as per the statement of Shri R.K. Patwa, Proprietor of M/s. Mechel Engineering Works, whole work of fabrication ...
Commissioner of Income-tax Vs. Indiana Travels (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jan-17-1990
Reported in: (1990)32ITD719(Delhi)
1. These are applications under Section 256(1) of the Income-tax Act, 1961 moved by the Commissioner of Income-tax, Delhi-Ill, New Delhi stating that certain questions, said to be questions of law arise out of the order of the Tribunal dated 13-7-1989 in I.T. A, Nos. 4404 and 4688/Del/86 and requiring us to draw up a statement of the case and refer the said questions to the Hon'ble High Court for its opinion.2. We have heard the learned Departmental Representative and the learned counsel for the assessee for some time on the issues involved in this case. Before we deal with the merits of the applications, we will have to first dispose of a preliminary objection raised by the Registry of the Income-tax Appellate Tribunal. The Registry pointed out that these applications were barred by time by 44 days. The office Registry submitted that the order under reference i.e. the order dated 13/7-1989 was served on the Chief Commissioner of Income-tax, Delhi on 28th of July, 1989 in accordance w...
Escorts Tractors Ltd. Vs. Union of India
Court: Delhi
Decided on: Jan-17-1990
Reported in: 1993(64)ELT18(Del)
ORDERM. K. Chawla, J.1. In this writ petition, the petitioner company has challenged the legality and the validity of the Central Government's order dated 29th September, 1975 passed in revision, allowing the discount of an amount of Rs. 1,000/- only as against the sum of Rs. 1,750/- given by the petitioner to its distributors M/s. Escorts Ltd., for the purposes of calculating the value of the tractors, u/s 4 of the Central Excises and Salt Act, 1944, as it stood before its amendment under Central Excises and Salt (Amendment) Act, 1973, which came into force on 1st of October, 1975. 2. To appreciate the point in controversy, few facts are necessary to be stated. The petitioner is a public limited company engaged in the manufacture of Ford 3000 agricultural tractors in collaboration with Ford Motor Company of U.S.A. On 17th October, 1969, i.e. much before the excise duty was levied on the tractors, the petitioner entered into an agreement with respondent No. 4, Escorts Ltd., for the sal...
Commissioner of Income-tax Vs. Triveni Engineering Works Ltd.
Court: Delhi
Decided on: Jan-17-1990
Reported in: [1990]183ITR437(Delhi)
Kirpal, J.1. The petitioner has sought reference of the following three questions of law to this court: '1. Whether the Tribunal was correct in law and on facts in rejecting the Revenue's appeal against the order of the Commissioner of Income-tax (Appeals) deleting the disallowance of interest of Rs. 13,290 paid to the Karnataka Industrial Development Board?' 2. Whether the Tribunal was correct in law and on facts in holding that the in holding that the interest of Rs. 30,96,241 paid on borrowed capital for modernisation and expansion of Khatauli Unit could not be treated as capital expenditure and thereby rejecting the Revenue's appeal against deletion of the disallowance of the same amount by the Commissioner of Income-tax (Appeals)? 3. Whether the Tribunal was correct in law and on facts in confirming the view of the Commissioner of Income-tax (Appeals) that the molasses reserve fund did not constitute the income of the assessed and that the assessed was entitled to get a deductio...
Sushil Ansal and Sons Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Jan-17-1990
Reported in: [1990]183ITR443(Delhi)
Kirpal, J. 1. The question involved is whether the assessed who has paid the money for purchase of flats but in whose name there is no registered document can be regarded as an owner for the purposes of section 22 of the Act. 2. The case of the petitioner is that except for the registration of a sale deed, all the other formalities which are required for completing a sale in its favor have been completed. The assessed has paid the full consideration and has obtained possession of the flats and is enjoying all benefit as an owner. 3. The respondent however, relies upon the decision of this court in the case of Sushil Ansal v. CIT : [1986]160ITR308(Delhi) , wherein it was held that such an income is to be taxed under section 56 and not under section 22. Learned counsel for the petitioner has brought to our notice that Sushil Ansal's case : [1986]160ITR308(Delhi) was concerned with the assessment year 1970-71 when only notional income was liable to be taxed but with effect from 1976, ther...
Pallickal Kunhamu Abdul Latheef Vs. Union of India and ors.
Court: Delhi
Decided on: Jan-17-1990
Reported in: 40(1990)DLT527
Santosh Duggal, J.(1) In this writ petition filed under - Article 226 of the' Constitution of India, the petitioner challenges the order of his detention passed on 2nd January 1989 in exercise of the power under section 3(1) and the declaration issued subsequently on 13th January 1989 under section 9(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short 'the Act') by Union of India through its duly empowered officers respondents No. 2 and 3 respectively and seeks an order of issuance of writ of habeas(2) The fa.cls which impelled the detaining authority to take a decision to place the petitioner under preventive detention are that on arrival at Calcutta Airport by Bangladesh Biman flight from Dacca on 27th November 1988, the petitioner was found to have smuggled into India gold in the shape of 65 pieces of bars concealed in the cavities of one refrigerator; besides other goods which he had duly declared and paid custom duty. The gold was...
Collector of Customs Vs. Indian Petrochemical
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-16-1990
Reported in: (1990)LC551Tri(Delhi)
1. The impugned order was communicated to the appellant-Collector of Customs on 16-9-88. In terms of Sub-section (3) of Section 129A of the Customs Act, 1962, any appeal against the said order was required to be filed within three months from the date of communication of the order to the appellant. The appeal was, however, received in the registry (West Regional Bench, Bombay) of the Tribunal on 9-2-1989. Thus, there has been a delay of 1 month 24 days. In terms of Sub-section (5) of the said section of the Customs Act, the Tribunal may admit an appeal filed after the expiry of the stipulated period of 3 months if it is satisfied that there was sufficient cause. The present application is for condonation of the delay in filing the instant appeal. "There is some delay in filing the appeal as the original records were not readily available and some time was lapsed (sic) in reconstructing the file on the basis of duplicate set of documents called for from the party." The above ground was...
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