Delhi Court April 1991 Judgments
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New India Construction Co. (P.) Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-22-1991
Reported in: (1991)38ITD28(Delhi)
1. These are two appeals by the assessee, a limited company, aggrieved by the revisionary orders passed by the Commissioner of Income-tax, Delhi-Ill, New Delhi, vide his order dated 29th & 30th March, 1990. The issues involved in these two appeals are common and therefore, these two appeals were heard together and are being disposed of by this composite order.2. The facts briefly are that, the assessee company in an earlier year had taken on lease two commercial plots of land from DDA bearing Nos .6 and 11 Saket Community Center, New Delhi. On these two plots, the assessee completed the construction of the building in the previous year relevant to the assessment year 1985-86 and let them on two separate leases to two limited companies on a monthly lease rent of Rs. 18,000 each. In the previous year relevant to the assessment year 1986-87, it had completed the construction of the air-conditioning plant at 6 Saket Community Center and by means of a lease deed, referring to the earli...
J.K. Industries Limited Vs. Mohan Investments and Properties Private L ...
Court: Delhi
Decided on: Apr-22-1991
Reported in: AIR1992Delhi305
ORDER1. This is a suit for recovery of Rs. 1,13,125/-. The case of the plaintiff, in brief, is that in April 1983, defendant represented to the plaintiff that the defendant was the owner of the premises known as Pawan House located at Plot No. 2. Zamrudpur Community Center, Kailash Colony Extension, New Delhi and made an offer to the plaintiff to demise and grant the said premises on lease to the plaintiff on certain terms and conditions and thereafter from time to time various negotiations took place between the parties in connection with the said premises. It was pleaded that in course of the said negotiations, on or about August 6, 1983, the plaintiff paid a sum of Rs. 1,00,000/- to the defendant as token money pending finalisation of the agreement and/or lease relating to the premises and the said loan was accepted by the defendant subject to the finalisation of the lease deed as per its terms and conditions. It was alleged that thereafter further negotiations took place between th...
Ganeshwar Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Apr-22-1991
Reported in: [1991]192ITR207(Delhi)
1. The petitioner seeks reference of the following questions : '(i) Whether there was any material before the Tribunal to come to the conclusion that the assessed had consciously or deliberately disregarded the statutory obligation placed upon it under section 139(1) of Income-tax Act, 1961, it having submitted the return voluntarily before issue of notice under section 139(2) (ii) Whether the finding of the Tribunal that the Revenue had discharged the onus placed upon it under section 271(1)(a) is legally correct (iii) Whether, in the light of the causes pleaded and circumstances pointed out, any person acting judicially could come to the conclusion that the assessed had no reasonable cause for the delay in furnishing the return under section 139(1) of the Income-tax Act, 1961 (iv) Whether the Tribunal's finding is not vitiated in law owing to their ignoring the most important fact on record and specifically brought to their notice during the hearing that the account books are clos...
Avis International Pvt. Ltd. Vs. Avis India and ors.
Court: Delhi
Decided on: Apr-22-1991
Reported in: 1992(2)ARBLR124(Delhi); 46(1992)DLT625
P.K. Bahri, J. (1) I have heard arguments for deciding the aforesaid application. (2) The facts of the case in brief are that the plaintiff for the last 10 years is dealing in manufacture and sale of readymade garments including belts and hosiery goods and has been marketing its goods under the trade mark 'AVIS' continuously. It is pleaded that the trade mark A Vis of the plaintiff is written in a particular and distinct manner and the plaintiff is the registered proprietor of the said trade mark under the Trade and Merchandise Marks Act, 1958 in class 25 in respect or readymade garments, wearing apparels Including geans, jackets, shirts, blouses, socks, hosiery, brassiers and footwear. The plaintiff Is also registered proprietor of the particular manner of representation of the trade mark Avis under the Copy Right Act. It was pleaded that the petitioner was the first in India to adopt the 'word Avis as a trade mark and by virtue of its considerable and continuous use. the said trade m...
SwallehIn Vs. Union of India and anr.
Court: Delhi
Decided on: Apr-22-1991
Reported in: 45(1991)DLT234
Sunanda Bhandare, J.(1) This Regular First Appeal is directed against the judgment of the Additional District Judge, Delhi whereby the market value of the land in question situated in Village Wazirpur was fixed at Rs. 2000.00 per bigha. The Additional District Judge also apportioned the share of the persons who were holding occupancy rights and the share of the owners having ownership right in the ratio of 60% and 40% per bigha i.e.Rs. 1200.00 per bigha towards occupancy rights and Rs. 800.00 per bigha towards ownership rights.(2) Learned Counsel for the petitioner gives up respondents 3 to 59.Learned Counsel for the petitioner states that though the petitioner has challenged the order of the Additional District Judge on both the points regarding enhancement as well as apportionment he does not challenge the question of apportionment and restricts the appeal to the question of enhancement of compensation on the basis of enhanced market price. Learned Counsel has relied on a judgment of...
Bhagat Raj Vs. Union of India
Court: Delhi
Decided on: Apr-22-1991
Reported in: 1991CriLJ2989; 1991(20)DRJ407
V.B. Bansal, J. (1) Bhagat Raj a detenu under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act 1974 (as amended), hereinafter referred to as 'the Act', has filed this writ petition under Article 226 of the Constitution of India r/w Section 482 Criminal Procedure Code . praying that the detention order dated l-8-1990 may be quashed and be may be set at liberty.(2) On 1-8-1990 Mahinder Prasad, Joint Secretary to the Govt. of India exercising the powers under Section 3(1) of the Act passed an order for the detention of Bhagat Raj with a view to preventing him from acting in any manner prejudicial to the augmentation of foreign exchange The order was served on the petitioner on 108-1990. However, grounds of detention Along with the documents relied upon were supplied to him on 14-8-1990.(3) Briefly stated the facts leading for the passed for the said order are as under:(4) There was a specific information with the Enforcement Directorate that Bhagat Raj and h...
Ramji Lal Ram Saroop Vs. Bombay Goods Carriers (P) Ltd.
Court: Delhi
Decided on: Apr-22-1991
Reported in: 44(1991)DLT383
Sunanda Bhandare, J.(1) The appellant who is the landlord of premises of property bearing no. 3073-3077 has filed this second appeal challenging the order of the Rent Control Tribunal (hereinafter referred to as the Tribunal dated 28th August 1976. (2) A petition for eviction was filed against the respondent under clause (a), (b) and (e) of proviso (1) of Section 14 of the Delhi Rent Control Act (hereinafter referred to as the Act). The respondent-tenant is a private limited company and the demised premises were let out to the respondent for non- residential purpose by the appellant-landlord herein which is a partnership concern. It was alleged by the appellant in the petition that the premises were let out for commercial purpose but the respondent had started using the mezzanine floor of the said premises for residential purpose which is a source of nuisance to the appellant who is residing on the upper floor of the said premises. It was further alleged that the respondent had sub-let...
Surinder Kaur Vs. Manohar Singh
Court: Delhi
Decided on: Apr-22-1991
Reported in: II(1991)DMC84
R.L. Gupta, J.1. These two revision petitions are directed against an order dated 23.9.89 of the learned Metropolitan Magistrate, New Delhi by which .she allowed maintenance under Section 125 of the Code of Criminal Procedure (Code for short) to the wife at the rate of Rs. 150/- per month from the date of the application till 22.9.89 and at the rate of Rs. 35U/- per month from the date of the order. Criminal Revision 232/89 is by the wife because she feels that the maintenance is on lower side and prays that the amount may be enhanced to Rs. 500/- p.m. from the date of the application as also a sum of Rs. 10,000/- may be awarded to her as the litigation costs. On the other hand the Criminal Revision 4/90 filed by the husband Manohar Singh seeks that in view of the fact that he had been paying Rs. 150/- per month as maintenance allowance to the wife, the impugned order may be set aside to the extent of directing the husband to pay Rs. 350/- per month. From the relief claimed by the husb...
Raju Pershad Gupta Vs. State
Court: Delhi
Decided on: Apr-22-1991
Reported in: 1991CriLJ2899; 1991(21)DRJ17
S.C. Jain, J. (1) Raju Parsbaci Gupla, hereinafter referred to as the appellant, was convicted by the Addl Sessions Judge for an offence punishable under Section 20 of the Ndps Act for having in his possession 18 kgs charas without any license or permit and was sentenced to undergo rigorous imprisonment for ten years and to pay a fine of Rs. 1 lakh and in default of payment of fine to further undergo rigorous imprisonment for one year by his judgment dated 31.3.1990.(2) In brief the prosecution version is that on 6 6.88, at 2.20 p.m. a secret information was received at police station New Delhi Rly Station that a person was sitting near the latrine at the end of platform 10-11 at New Delhi Railway Station and he was in possession of charas. This information was reduced into writing in daily diary at Si No. 15-A (Ex. Public Witness 8/A) and it was passed on to Jai Narain Sho of police station New Delhi Railway Station At the instance of the Sho a raiding party was arranged by Si Ram Sin...
New Haven Steel Ball Corpn. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Apr-19-1991
Reported in: (1991)(56)ELT761TriDel
1.1. The appellants imported a consignment of 15 sets of flashing plates size 30" for Koehlar machines and 2 sets of flashing plates for Koehlar 36" machines. The appellants claimed assessment of the goods under CTA Tariff Heading No. 84.45/48 which attracts lower rate of duty and countervailing duty under T.I. 68 of the then Central Excise Tariff. The Department on the other hand has assessed the goods by the impugned order under CTA Tariff Heading No. 82.05 and for the purpose of countervailing duty under CET Item No. 51A.1.2. The appellants also claimed the import of the goods under OGL (Appendix 10) of 1983-84 ITC Policy as permissible spares.1.3 The function of the machine has been described by the appellants in their appeal memo as follows : (b) The said forged balls are then transferred to the ball grinding machine so that they pass between two grooves of flashing plates which rotate under heavy pressure to precision grind the steel balls. The machine is Koehlar Ball grinding m...
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