Delhi Court April 1991 Judgments
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Commissioner of Income-tax Vs. Stellar Investment Ltd.
Court: Delhi
Decided on: Apr-16-1991
Reported in: [1991]72CompCas775(Delhi); (1991)99CTR(Del)40; [1991]192ITR287(Delhi)
1. The petitioner seeks reference of the following question : 'Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct both on facts and in law in holding that the provisions of section 263 have not been validly invoked in this case by ignoring the material fact that the Assessing Officer had failed to discharge his duties regarding the investigation with regard to the genuineness and creditworthiness of the shareholders, many of them being students and housewives ?' 2. In the present case, the subscribed capital of the assessed had been increased. The Income-tax Officer assessed the company and accepted the increase in the subscribed capital. The Commissioner of Income-tax came to the conclusion that the Assessing Officer did not carry out a detailed investigation inasmuch as there had been a device of converting black money into white by issuing shares with the help of formation of an investment company. The Commissioner of Income-tax ...
Union of India Vs. Kailash Chand Gian Chand Jain
Court: Delhi
Decided on: Apr-16-1991
Reported in: 1991(2)ARBLR378(Delhi); 44(1991)DLT744
D.P. Wadhwa, J. (1) Both these appeals can be disposed of by this judgment as parties are same and issues similar. The respondent as a plaintiff filed two suits against Union of India through the General Manager, Northern Railway, New Delhi. The plaintiff is a contractor. The plaintiff was awarded two different contracts for execution of certain work of the defendant. In the one suit (pertaining to R.F.A. 448/89) the plaintiff sued for recovery of Rs. 99.885.00 . This amount comprised of Rs. 90.635.00 being the amount due to the plaintiff towards security deposit after completion of the contract and Rs.9,250.00 as interest on the above amount at the rate of l8%p.a. from 22.6.1982 till the date of institution of the suit. In the second suit (pertaining to R.F.A .449/89) the suit of the plaintiff was for recovery of Rs. 79,756.10 which comprised Rs. 56.430.00 towards refund of security deposit and Rs. 14,780 9^ being the amount under the seventh running bill and Rs. 8,545.20 as interest ...
Life Insurance Corporation of India Vs. Raghunath Prasad Almal and ors ...
Court: Delhi
Decided on: Apr-16-1991
Reported in: 44(1991)DLT521
Mohd. Shamim, J. (1) PLAINTIFF-APPELLANT (hereinafter referred to as appellant) have preferred the present appeal against the judgment and decree dated 4.6.1970 passed by Shri V.B. Bansal, Sub Judge 1st Class (as he then was) whereby he dismissed the suit of the appellant for recovery of a sum of Rs. 14,474.52 P. (2) The matrix of the case of the appellant as set out in their plaint is as under : that one Shri Sagar Mall Almal deceased (hereinafter adverted to as deceased for the sake of convenience) of 7, Kannu Lall Lane, Calcutta-7, sent on 30.7.52 a proposal to M/s. Ruby General Insurance Company, 21, Darya Ganj, Delhi to be assured for life for a sum of Rs. 68,000.00 . The said proposal was accepted and on the basis thereof a policy bearing No. 75990 dated 8.9.1952 issued to the deceased by the said company. The said policy was converted into a paid up one at the request of the deceased with effect from 1.8.1955. A sum of Rs. 22,400.00 could have been paid to the deceased, on the d...
Subash Gulati and ors. Vs. Lt. Governor and ors.
Court: Delhi
Decided on: Apr-16-1991
Reported in: 44(1991)DLT594
S.B. Wad, J. (1) The petitioners are goods carriers and hold the national permit under the Motor Vehicles Act, 1988. In this writ petition they have sought a declaration that Rule 88 of Central Motor Vehicles Rules, 1988 is vocative of Articles 14 and 19 of the Constitution as they are arbitrary and unreasonable. A similar writ petition, viz., V.K. Nagpal v. Union of India is already dismissed by this Court in liming by a speaking order. (2) However, the petitioners in the present case referred to Cwp 1020/90 in which the notice was issued by this Court and was pending, in the writ petition he has also referred to the similar writ petitions pending in Allahabad and Punjab and Haryana High Courts. Since number of such writ petitions were filed in this Court it was decided to list these petitions for final disposal. It may be noted that since the passing of the earlier order both the Allahabad High Court and the Punjab and Haryana High Court have dismissed similar petitions holding that ...
Sh. Subash Gulati and ors. Vs. the Lt. Governor and ors.
Court: Delhi
Decided on: Apr-16-1991
Reported in: II(1991)ACC41
S.B. Wad, J.1. The petitioners are goods carriers and hold the national permit under the Motor Vehicles Act, 1988. In this writ petition they have sought a declaration that Rule 88 of Central Motor Vehicles Rules, 1988 is vocative of Articles 14 and 19 of the Constitution as they are arbitrary and unreasonable. A similar writ petition, viz. V.K. Nagpal v. Union of India CWP. 916/90 is already dismissed by this Court in liming by speaking order.2. However, the petitioners in the present case referred to CWP. 1020/90 in which the notice was issued by this Court and was pending. In the writ petition he has also referred to the similar writ petitions pending in Allahabad and Punjab and Haryana High Courts, Since number of such writ petitions were filed in this Court it was decided to list these petitions for final disposal. It may be noted that since the passing of the earlier order both the Allahabad High Court and the Punjab and Haryana High Court have dismissed similar petitions holding...
Prem Nath Motors (P) Ltd. Vs. Commissioner of Sales Tax
Court: Delhi
Decided on: Apr-15-1991
Reported in: 44(1991)DLT601; ILR1992Delhi165; 1991RLR294; [1993]182STC124(Delhi)
B.N. Kirpal, J. 1. This is a reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi in respect of the assessment year 1967-68. 2. For the aforesaid assessment year 1967-68 the dealer filed his returns of sales late. Along with the returns the tax which was due was paid. There was a delay in the filing of the returns and depositing the tax in respect of each of the four quarters. 3. On 31st December, 1971, the assessing authority passed the assessment order. The returns which were filed by the dealer were accepted and it was noted that the total amount of outstanding sales tax was only Rs. 3.40. For the reason that there had been a delay in filing the return and paying the tax in respect of the first three quarters a penalty of Rs. 23,000 was levied. No penalty was levied in respect of the 4th quarter because extension for filing the return had been granted. By the said assessment order the total tax, including penalty, was...
Commissioner of Income-tax Vs. Expo Machinery Ltd.
Court: Delhi
Decided on: Apr-15-1991
Reported in: (1992)107CTR(Del)4; [1991]190ITR576(Delhi)
1. The petitioner seeks reference of the following question : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that 35% of the expenditure of Rs. 1,55,003 out of entertainment, seminar and conference expenses was not hit by the provisions of section 37(2A) of the Income-tax Act by relying upon the decision of the Income-tax Appellate Tribunal in the case of Messrs. Usha International Ltd., which has not been accepted bu the Department ?' 2. Apart from the fact that, in respect of Usha International Ltd., the petition under section 256(2) of the Income-tax Act was dismissed by this court, we may note that the essential question is whether the expenditure of 35% of Rs. 1,55,003 was hit by the provisions of section 37(2A) of the Income-tax Act. The Commissioner of Income-tax has found as a fact that, along with the customers, the employees of the company had also taken food. He, however, decided ...
Union of India Vs. Asia Udyog (Pvt.) Ltd. and Others
Court: Delhi
Decided on: Apr-15-1991
Reported in: 45(1991)DLT13
M.C. Jain, C.J.1. This company appeal arises out of the order of the learned single judge dated December 19, 1973, whereby the learned judge dismissed the appellant's appeal upholding the order of the learned District Judge acting as company judge at the relevant time. 2. A petition under section 153A(1)(f) of the Indian Companies Act, 1913, read with section 647 of the Companies Act, 1956, was presented before the District Judge, Delhi, for realisation of arrears of income-tax and business profits tax which had become due from Dalmia Jain Airways Ltd., respondent No. 2, for the assessment years 1948.49 to 1953-54. Dalmia Jain Airways Ltd. was amalgamated by the order dated February 10, 1953, and by a subsequent order dated February 13, 1953, the District Judge had directed that the whole property of the transferor-company, i.e., Dalmia Jain Airways Ltd. shall stand transferred to and vest in the transferee-company, namely, Asia Udyog Pvt. Ltd. It was also directed that all the liabili...
M. Subramanium Vs. the General Manager, Punjab Roads, Chandigarh
Court: Delhi
Decided on: Apr-15-1991
Reported in: 1992ACJ187; 44(1991)DLT750
Santosh Duggal, J. (1) This appeal has been filed against the award dated 23rd July. 1973 whereby the claim petition of the appellant was dismissed for the reason that there was no evidence that death of the deceased late Shri Swamy bad occurred due to accident caused by rash and negligent driving of bus No. Pnu 1981 that belonged to Punjab Roadways. (2) The claim petition was filed on behalf of the minor son of the deceased Shri Swamy, named, Subramanium, the preseat appellant through his maternal uncle Shri R. Mogam. The claim was made on the allegation that the deceased Shri Swamy, who was working as a labourer in Ajodhya Textile Mills, was coming from the said mill after finishing his duty at 2 p.m. and when be was proceeding on his Cycle from the Kingsway Camp side and was going towards Azadpur, be was struck by Punjab Roadways bus No.PNU 1981 and subsequently succumbed to his injuries while being taken to hospital in the same bus. The claim was made against Punjab Roadways who ow...
Commissioner of Sales Tax Vs. United Industrial Machinery
Court: Delhi
Decided on: Apr-15-1991
Reported in: 1991RLR291; [1991]82STC217(Delhi)
B.N. Kirpal, J.(1) This is a reference u/S 45 of the Delhi Sales Tax Act, 1975, which has been made to this court by the Sale Tax Appellate Tribunal.(2) The respondent dealer carries on business, inter alia, in parts of industrial machinery and plants. One of the items which is sold by the dealer, is suction hose pipe. The case of the dealer was that this item was chargeable @ 5% vide entry No. 27 of Notification No. 4 (73)/74-Fin. (G) dated dt. 21.10.75, An application was filed before the Assessing Authority (AA) The A.A. however, seemed to be of the opinion that the said item was chargeable @ 7% under Entry No. 29 of another Notification also dated 21.10 75 being No. F. 4 (73)/74/-Fin. (C). The dealer, before any assessment was made, filed in application u/S 49 of the Act before the Commissioner, of Sales Tax for determination, as to under which entry, the aforesaid item was taxable. (3) Vide order dated 4.3.77 the Comm., S.T. came to the conclusion that the said item was taxable un...
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