Delhi Court February 1990 Judgments
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Agarwal Pesticides and Chemicals Industries Vs. Income-tax Officer.
Court: Delhi
Decided on: Feb-27-1990
Reported in: [1990]33ITD377(Delhi)
ORDERPer V. P. Elhence, Judicial Member - The assessed is in appeal against the order dated 29-3-1988 of the learned commissioner of Income-tax, Meerut for the assessment year 1985-86 and sec. 263 of the Income-tax Act 1961 by which he set aside the assessment made by the Income-tax Officer with directions that a fresh assessment be made.2. The assessed is a registered firm which manufactures and sells pesticides. It consisted of 4 partners namely S/Shri Salek Chand Agarwal, Suresh Chand Agarwal, Vinod Kumar Agarwal and Anil Kumar Agarwal. The facts need to be given in some detail from the very beginning in a chronological order. It had filed its return on 30-8-1985 declaring an income of Rs. 1,65,360. The papers on the record as also the original records of the department shown to us show that there was a special survey carried out on 29-1-1986 by the Sales-tax department with whom the Income-tax Department associated under sec. 133A. The survey was carried out in the premises of all ...
Universal Book Stall Vs. Income-tax Officer.
Court: Delhi
Decided on: Feb-27-1990
Reported in: [1990]33ITD364(Delhi)
ORDERPer Shri M. A. Bakshi, J. M. - The appeal filed by the assessed is directed against the order of the CIT (A)-XI, New Delhi and the issue relates to levy of penalty under section 27(1) (c) of Rs. 52,741. The appellant is a registered firm carrying on the wholesale and retail business in the books and stationery with its head office at Kanpur and a branch at Delhi. The assessment has been made under section 144. Application under section 146 was rejected by the ITO. During the course of reassessment proceedings the assessed was required to compile a list of sundry creditors and debtors in the control account and was called upon to produce details of opening stock, production stock and closing stock, etc. The assessed did not produce documents mentioned in para 2 of the assessment order for default of which assessment was again completed under section 144.2. During the course of examination of books of accounts the assessing officer prepared a list of sundry creditors and sundry debt...
Darshan Lal and anr. Vs. State
Court: Delhi
Decided on: Feb-26-1990
Reported in: 1990CriLJ2751; 41(1990)DLT468
Malik Sharief-ud-Din, J. (1) The appellants have. been convicted and sentenced to undergo imprisonment for life under section 302 of the Indian Penal Code. Manjit Singh and Amrik Lal two of them were convicted with the aid of section 34 Indian Penal Code . (2) The incident in this case took place at Shardanand Market within the jurisdiction of police station Lahori Gate. Shop No. 1 situated on one side of street belongs to Lekh Raj (P.W. 9) and his deceased brother Davinder while shop No. 924/4 belongs to appellants Darshan Lal and Amrik Lal Both the parties sell brooms and the refused used to be dumped in a by-lane a portion of which, to the extent of three feet, had been allegedly encroached upon by the appellant party. The appellants used to object to the throwing of refuse on that place as a result of which both had taken to a hostile stance towards each other. According to the prosecution on 25th of April 1981 dispute arose between the parties on this issue regarding which police ...
Om Parkash and ors. Vs. State
Court: Delhi
Decided on: Feb-26-1990
Reported in: 1990CriLJ2373; 40(1990)DLT504; 1990(18)DRJ270
M.K. Chawla, J. (1) Shri Nishan Singh, Advocate (Public Witness -10) is a resident of 115-Bharat Nagar Delhi. On 22nd March, 1985 at about 8.30 or 8.45 P.M. while he was passing through the street just outside his house, he saw woman bleeding profusely from her left chest, lying on the ground in a pool of blood. There were large number of persons' collected there. Being a good hearted person, he performed his duty by informing the Police Control Room, which message was recorded by S.I. Ajaib Singh, in charge, P.C.R. (PW-4). Ajaib Singh immediately informed the Police Station Ashok Vihar and also conveyed the message to the van on ambulance duty reached the spot and removed the injured to Hindu Rao Hospital, where Dr. P.K. Jain declared her 'brought dead'. (2) Public Witness -5 Head Constable Dhara Singh was the duty officer at police station Ashok Vihar and on receipt of the information from P.C.R., he recorded the D.D. Report Ex. Public Witness -5/A and banded over the same to S.I. Ba...
Santokh Singh Vs. State
Court: Delhi
Decided on: Feb-26-1990
Reported in: 1991CriLJ147
Bahri, J.(1) Vide Judgment daled July 7, 1989, the appellant has been convicted of an offence punishable under Section 21 of N.D.P.S. Act of having been found in possession of 1 Kilogram of heroin and has been sentenced to undergo rigorous imprisonment for 12 years and to pay a fine of rupees one lac and in default in the payment of fine, to undergo further simple imprisonment for a period of three years. Appellant has filed this appeal challenging his conviction and the sentences. (2) The facts of the case, in brief, are that Swatanter Kumar, S.I., Public Witness -7 and S.I. Joginder Singh Public Witness -6 of the Crime Branch had some secret information that appellant Satnokh Singh, Bhupinder Singh and Varinder Sharma who belonged to Punjab were touring in Haryana and they have been bringing heroin from Punjab and disposing of the same to some customers in Delhi. They had put some secret informer to get some specific information about their movements in Delhi and on January 21, 1986 ...
Apex Electricals Pvt. Ltd. Vs. Union of India and ors.
Court: Delhi
Decided on: Feb-25-1990
Reported in: 45(1991)DLT15; [1991(63)FLR233]
M.C. Jain, C.J.(1) Heard learned counsel for the parties Rule D.B. Counsel for the respondent has raised an objection that no reference could be made by the petitioner to the Central Government under Section 19-A of the Employees Provident Fund and Misc. Provisions Act, 1952, and as such the order of the Central Government was without jurisdiction. Reliance has been placed by him on a Division Bench decision of this Court in Regional Provident Fund Commissioner, Employees Provident Fund v. Glamour-'Proprietor Seth Hassaram and Sons {India) Pvt. Ltd. New Delhi, and others, reported in 1982 L.IC. 1787. The Division Bench of this Court relied on an earlier Division Bench decision in Cr. R. 116 of 1974. in Ram Shankar v. Provident Fund Inspector, decided on 13th September, 1976, wherein it was held that Section 19-A of the Ac' could only be invoked by the Commissioner and that the employer cannot invoke it in a case like the present where the Commissioner is not having any difficulty in im...
Tembe Steel Industries Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-23-1990
Reported in: (1990)(30)LC351Tri(Delhi)
1. M/s. Tembe Steel Industries Pvt. Ltd., Kolhapur have filed an appeal being aggrieved from the order passed by the Additional Collector of Central Excise and Customs, Pune. The said appeal was presented in the West Regional Bench, Bombay Registry on 09-02-1983. In Column No. 3 of the Memo of Appeal the date of communication has been mentioned as 11-08-1982. Shri N.C. Jain, the Ld. Advocate, stated that the Addl.Collector had passed the impugned order on 09-08-1982 and was received by the appellants on 11-08-1982. In terms of provisions then applicable, before the coming into existence of the Tribunal where the order was passed by the Addl. Collector and appeal was to be filed to the Board within 3 months under the erstwhile Section 35. Shri Jain stated that the bona fidely the applicant had filed the appeal before the Board and which was received back by the applicant on 18-11-1982 with a covering letter No. 5229/82 dated 08-11-1982 and in the said letter a reference was given to th...
Boom Footwear Industries (P) Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-23-1990
Reported in: (1990)(30)LC33Tri(Delhi)
1. Being dissatisfied with the order of confiscation of the imported goods namely shoe uppers made of canvas and PVC Leather Cloth with an option to redeem the same on payment of redemption fine of Rs. 2,40,0001 /- in lieu of confiscation passed by the Collector of Customs, Bombay the appellants have filed the present appeal.2. Factual Backdrop: The appellants imported shoe uppers made of canvas and PVC Leather Cloth of C IF value of Rs 4,81,007/- and presented a Bill of Entry dated 24.4.1987 in the Custom House, Bombay for clearance of the subject goods under RFP licence No. 044560 dated 19.3.1987 issued in terms of Appendix 17 of the 1985-88 Import Policy against export product D2.I. The authorities concerned objected the clearance of the imported goods and ultimately issued a show cause notice dated 21.7.1987 to the appellants calling upon them to show cause as to why the subject goods be not confiscated under Section 11 l(d) of the Customs Act. In reply the appellants justified th...
Nirmal Puri Vs. Central Bureau of Investigation and anr.
Court: Delhi
Decided on: Feb-23-1990
Reported in: 40(1990)DLT542
Y.K. Sabharwal, J. (1) The petitioner, a former Lt. General of Indian Army who retired in the year 1985, was arrested on January 6, 1989. The petitioner is being prosecuted for offence under section 120B read with Section 3/5 of the Official Secrets Act 1923 and Substantive Offences under sections 3/5 of the said Act. (2) The facts as disclosed in the F.I.R. in brief are that the petitioner and Mr. Vinod Khanna, Chairman, Concorde Industrial Pvt. Ltd. a firm dealing in procurement of equipments for defense forces and representatives of various foreign firms like Saab, Missiles, Saab Instruments, M/s. Misar Spa etc, entered into a criminal conspiracy sometimes in 1984 at Delhi with the object to obtain/collect secret classified official unpublished records of the Army Headquarters regarding its vital requirements of tanks and communication sets etc. In pursuance of the said criminal conspiracy the petitioner obtained/collected following secret/classified/official/unpublished information...
Lalit Pataudi Vs. Union of India and ors.
Court: Delhi
Decided on: Feb-23-1990
Reported in: 1990CriLJ2124; 41(1990)DLT8
Y.K. Sabharwal, J.(1) By order made on January 23, 1989 in exercise of powers conferred by Sec. 3(1) of the Conservation of Foreign Exchange and Prevention or Smuggling Activities Act, 1974 (as amended) (for short 'the Act') the petitioner was ordered to be detained with a view to preventing him from acting in any manner prejudicial to the augmentation of foreign exchange. Briefly, the facts, as emerging from the grounds of detention are these:- (2) The officers of Delhi Zonal Office of the Enforcement Directorate, on the basis of reliable information, conducted search on two business premises and one residential premises of the petitioner on July 12, 1988 under section 37 of the Foreign Exchange Regulation Act, 1973 (for short 'the FERA'). As a result Rs. 1,04,000 and documents were recovered and seized from one business premises and certain documents were recovered and seized from residential premises. Nothing was seized from the other business premises. While the searches were on at...
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