Delhi Court December 1991 Judgments
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Commissioner of Wealth-tax Vs. O.P. Tandon and Others
Court: Delhi
Decided on: Dec-06-1991
Reported in: (1992)103CTR(Del)129; ILR1992Delhi622; [1992]195ITR688(Delhi)
Arun Kumar, J.1. By this judgment, we propose to answer the following question referred to this court for its opinion by the Revenue under section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that rule 1BB of the Wealth-tax Rules could be applied for the valuation of properties No. 177, 178 and 179, Rajpur Road, Dehradun, and No. 23, Darya Ganj, Delhi, for the assessment year 1978-79, although the said rule was enacted from April 1, 1979 ?' 2. The assessed are owners of properties bearing Nos. 177, 178 and 179, Rajpur Road, Dehradun, and Nos. 23, Darya Ganj, Delhi. The Commissioner of Wealth-tax (Appeals) directed the Income-tax Officer to value the said properties in accordance with rule 1BB of the Wealth-tax Rules. The Revenue challenged the said direction on the ground that rule 1BB which was enacted with effect from April 1, 1979, could not be applied holding tha...
National Research Development Corporation Vs. Malwa Metal Powder Pvt. ...
Court: Delhi
Decided on: Dec-06-1991
Reported in: 48(1992)DLT125
Anil Dev Singh, J.(1) The petitioner Corporation is a Government of India Undertaking and is authorised to use and license inventions, know- how; processes, expertise and projects discovered/developed by various Central Government Laboratories including Central Electrol Chemical Research Institute, Karaikudi for short 'CECRI'). Previously the name of the petitioner was National Research Development Corporation of India and with effect from May 2,1987 the company was rechristened as National Research Development Corporation. (2) The petitioner by agreement dated February 17, 1975 granted a license to one M/s. Metalika Ratlam to use a process developed by Cecri for the manufacture of iron powder from mill scale (scrap) by direct reduction technique covered by Patent No. 125604. The petitioner also provided the know-how of the said process to M/s. Metalika Ratlam with full rights in the said invention for a period of 14 years, commencing from the date of manufacture of the product. By a t...
The Commissioner of Wealth-tax, New Delhi Vs. A.K. Tandon
Court: Delhi
Decided on: Dec-06-1991
Reported in: 1992(22)DRJ334
Arun Kumar, J.(1) This judgment will dispose of bunch of references under Section 27 of the wealth Tax Act 1989, pending in this Court.(2) The assesseds are partners in a firm known s M/s Wengers and Co. which owns -15 and A-16, Connaught Place, New Delhi, known as Wengers Building. The Wealth Tax Officer while making the assessment accepted, the assesseds' claim that in respect of the assesseds share in the said immoveable property owned by the firm, he was entitled to exemption under Section 5(1)(iv) of the Wealth Tax Act 1957 (hereinafter referred to as the Act). However, the Commissioner of Wealth Tax was of the opinion that the order of the Wealth Tax Officer allowing the exemption under Section 5(1)(iv) to the extent of rupees one lac was erroneous and, thereforee, ..he served a notice on the assesses to show cause why the same should not be cancelled and assessment be not made afresh by withdrawing the benefit of the exemption under Section 5(1)(iv) of the Act. The Commissioner ...
Commissioner of Wealth Tax Vs. O.P. Tandon and ors.
Court: Delhi
Decided on: Dec-06-1991
Reported in: 48(1992)DLT5
Arun Kumar, J.(1) By this judgment we propose to answer the following question referred to this Court for its opinion by the revenue under Section 27(1) of the Wealth-tax Act (hereinafter referred to as the Act):- 'WHETHERon the facts and in the circumstances of the case, the Tribunal erred in holding that Rule Ibb of the Wealth-tax Rules could be applied for the valuation of properties No. 177, 178 and 179, Rajpur Road, Dehradun and NO. 23, Darya Ganj Delhi. for the assessment year 1978-79, although the said rule. was enacted from 1-4-1979:'(2) The assesseds are owners of properties bearing No. 177, 178 and 179,Rajpur Road Deharadun and No 23, Darya Ganj, Delhi. The Commissioner of Wealth-fax (A) directed the Income Tax Officer to value the said propertises in accordance with rule Ibb of the Wealth-tax Rules. The revenue challenged the said direction on the ground that rule Ibb which was enacted with effect from 1-4-1979, could not be applied to assessment year 1978-79. The Tribunal r...
R.R. Sood Vs. Delhi Electricity Supply Undertaking and anr.
Court: Delhi
Decided on: Dec-06-1991
Reported in: 46(1992)DLT125
Mahinder Narain, J.(1) By this application, C.M. 3797 of 1991, the applicant makes a grievance of supply of electricity to him at rates which are much higher than the rates at which the electricity is being supplied to other persons In the area in which the premises occupied by the applicant are located. (2) The facts which give rise to this application are that a building was constructed at A-13, Green Park Extension, New Delhi, and flat No. S-1 is stated to have been acquired by the petitioner. This building was built according to the sanctioned building plan. (3) The sanctioned building plan of this building was revoked by an order of the Municipal Corporation. Aggrieved by that order, SB. Kishore, the builder-owner of the building built on A-13 Green Park Extension, filed a civil writ petition, being Civil Writ No. 1299 of 1988. As recorded in the order dated 26.10.1988, in that writ petition, this Court stayed the 'operation of the order revoking the sanction to the plan, and furt...
Commissioner of Wealth Tax Vs. R.S. Tandon and ors.
Court: Delhi
Decided on: Dec-06-1991
Reported in: 46(1992)DLT319
Arun Kumar, J.(1) The Tribunal has referred the following question for opinion of this Court under Section 27 of the Wealth-tax Act (hereinafter referred to as the Act):- 'WHETHERon the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the order of the Commissioner of Wealthtax (Appeals) deleting the addition of Rs. 10,51,151 on account of reversionary value of land made to the value of the property known as 'Wenger's Building'?'(2) The facts giving rise to the above reference being made to (his Court are that the Wenger's Building was purchased by the firm Wenger & Company from Dayal Singh Trust Society and Shri Mool Chand Kharaiti Ram Trust vide sale deeds dated 9-3-1962 and 28-9-1963 for Rs. 3,90,000.00 and Rs. 1,50,000.00 respectively. The total consideration comes to Rs. 5,40,000/. The building was- constructed some time during the year 3930 on a plot of land measuring 1051 sq. yds. having two storeys. Betore the purchase M/s Wenger & Co. was...
The Upper India Couper Paper Mills Co. Limited Vs. the Appellate Autho ...
Court: Delhi
Decided on: Dec-06-1991
Reported in: AIR1992Delhi207; [1992]75CompCas653(Delhi); 47(1992)DLT566
B.N. Kirpal, J. (1) The petitioner company has challenged in this writ petition under Article 226 of the Constitution the order of the Appellate Authority for Industrial and Financial Re-construction (hereinafter referred to as the Appellate Authority) whereby it has upheld the order of the Board for Industrial and Financial Reconstruction (hereinafter referred to as the Board) who had decided vide its order dated 17th August, 1990 that proceedings should be taken before the High Court for winding up the petitioner company.(2) Briefly stated, the facts are that the petitioner company was stated to have been established over a 100 years ago and has its registered office at Lucknow. For various reasons it started incurring losses. It is alleged that in order to make the company viable application was filed with the appropriate Authority in the State of Uttar Pradesh for permission to expand the unit on the existing site. This permission was not granted. In view of the accumulated loss an...
Rakeshwar NaraIn Vs. Sarla Sarin
Court: Delhi
Decided on: Dec-06-1991
Reported in: 46(1992)DLT70; 1992(22)DRJ21; 1992RLR18
S.C. Jain, J. (1) The facts giving rise to this revision petition as are apparent on the record are that Rakeshwar Narain (deceased) predecessor- in-interest of the petitioners, herein, was inducted as tenant in the suit premises by Devi parshad for residential purpose. In 1960, Devi parshad orally gifted the entire property 2086, Pipal Mahadev, of which suit premises form part to Smt. Sarla Sarin, his daughter-in-law. Thereafter, Smt. Sarla Sarin got her name mutated in the Municipal record i.e. the survey register and house tax register and started paying house tax. (Ex AW1/2,AW1/3,AWI/14-15 are the house tax receipts and bills. AW1/10 is the copy of survey report. She also started receiving rent of the suit premises as landlady/owner of the premises from the tenant. (Ex AWI/4 to 6 are the counterfoils of rent receipts and AW1/7 and AW1/9 are the money order coupons).(2) In the year 1981, Smt. Sarla Sarin filed an eviction petition under Section 14(l)(e) read with Section 25B of the ...
Narinder Singh Vs. Raj Kumari
Court: Delhi
Decided on: Dec-06-1991
Reported in: 46(1992)DLT162; 1992RLR14
S.C. Jain, J.(1) Respondent filed an eviction petition u/Ss. 14C and 14D, Delhi Rent Control (Amendment) Act, 1988 against Narinder Singh-petitioner tenant for eviction from suit premises No. L-1V/24, Old D.S., Lajpat Nagar III. The processes under Schedule Iii of the Act were issued to the tenant, who in turn filed an application for leave to defend supported by an affidavit on 20.2.1989. Along with this application, an application for condensation of delay u/S. 5 of the Limitation Act was also filed. The Rent Controller observed that service of summons on the tenant was effected on 25.1.1989 by registered post and the application seeking leave to defend was filed on 22.2.1989 i.e. after expiry of 15 days and that he had no jurisdiction to condone the delay. Accepting the averments in the eviction petition as correct, an order of eviction was passed against the tenant on 20.11.1990 u/S. 14C and 14D of the Act. The order was made executable after 2 months. (2) Petitioner thereafter fil...
Merinoply and Chemicals Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Dec-05-1991
Reported in: (1992)(38)ECC296
1. These two appeals are disposed of by a common order as the issue involved is common to both the appeals. The case of the appellants is that they manufacture Commercial Plywood, Black Board etc. They sell goods at their factory gate and also through their sale depots.Accordingly, they filed price lists under Part-I and got them approved by the Central Excise authorities. While so, two show cause notices were issued by the Collector, show cause notice dated 10-11-1983 for the period commencing from 1-1-1981 to 31-12-1981, 1-1-1983 to 31-12-1983, 1-1-1985 to 31-12-1985; show cause notice dated 14-12-1988 for the period from 1-1-1984 to 31-12-1984 respectively proposing to recover duty on the ground that the appellants sold goods at prices higher than the prices approved in the price lists. The appellants filed their reply. On a consideration of the reply, the Collector confirmed the demand of Rs. 10,86,580/- and Rs. 4,70,711/- and a penalty of Rs. 50,000/- for the years 1-1-1981 to 31...
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