Delhi Court October 1992 Judgments

Darshan Singh Vs. State

Court: Delhi

Reported in: 1993CriLJ511

ORDERUsha Mehra, J.1. Darshan Singh son of Kartar Singh, the appellant herein has assailed the order of conviction and sentence passed by Addl. Sessions Judge dated 6th and 11th October, 1976 respectively.2. Darshan Singh s/o Shri Sunder Singh was an accused in another case under Section 304, I.P.C. The facts of that case were that in May, 1971, one Nagina Singh s/o Shri Ujagar Singh was killed and a case under Section 304, I.P.C. was registered against Mahinder Singh, P.W. 6, Darshan Singh S/o Lal Singh, P.W. 8 injured of that case, Joginder Singh, P.W. 11 son of injured Darshan Singh and Sudesh and Om Prakash sons of Balak Ram, P.W. 9 and one Subhash who came to attend the Court from the complainant's side in that case. All these were the accused in that case. The hearing of that case was over at about 11.45 a.m. and they came out from the Court and reached the stair case of the verandah. When they reached near the verandah, Chaman Singh, the accused in that case gave abuses and Dars...

Phuman Singh Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

1. This appeal is directed against the adjudication order No. DD/JL/180-181/89(PR) dated 29-12-1989 whereby a penalty of Rs. 12,500 [Rs. 10,000 for contravention of section 9(1)(b) of the Foreign Exchange Regulation Act, 1973 ('the Act') and Rs. 2,500 for contravention of section 9(1)(d) was imposed on the appellant]. 2. Briefly stated, the relevant facts of the case are that the residential premises of one Shri Manjit Singh Grewal was searched on 27-4-1988 and the search resulted in the seizure of certain documents disclosing distribution of compensatory payments. The seized documents, i.e., the loose sheets contained a reference of payment of Rs. 65,000 in code words to Shri Phuman Singh. In his statement dated 16-6-1988, the appellant Sh. Phuman Singh stated, inter alia, that during the year 1988, he had received a payment of Rs. 65,000 from a person resident in India under the instructions of his relation residing in U.K. and that he had made a payment of Rs. 15,000 to a person res...

Ram Niwas and Sons Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1993)44ITD394(Delhi)

1. This is an appeal directed against the order passed by the CIT (Appeals) raising for our consideration various issues, the first of which is the addition of Rs. 1,74,956 by resort to the provisions of Section 145(2).2. The assessee is a Registered Firm engaged in the business of purchase and sale of iron goods. Its previous year ends on 31-5-1986.There were search and seizure operations on 30-5-86 at the business premises and the residential premises of the partners pursuant to such operations being carried out on the premises of the sister concern, M/s. Pramod Kumar Vinod Kumar, Loha Mandi, Agra. During these operations, the stock was quantified and valued by the authorised officers with the assistance of one Shri S.K. Mittal at a figure of 62.285 MT (see inventory pages 7 & 8 of Paper Book). Later on, in June 1986, the said Shri Mittal sent a Valuation Report to the A.O. (pages 9 and 10) whereby he recalculated the weight at a figure of 104.642 MT.This figure underwent a furt...

Commissioner of Income-tax Vs. M.K. Modi

Court: Delhi

Reported in: (1993)112CTR(Del)176; [1993]200ITR673(Delhi)

B.N. Kirpal, J.1. The Income-tax Tribunal has referred, under section 256(1) of the Income-tax Act, 1961, the following question of law in respect of the assessment years 1970-71 to 1972-73 : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in directing that the value of perquisites in respect of residential accommodation be limited to the value fixed by the local authority under section 9 of the U.P. Urban Building Act, 1972 ?' 2. Briefly stated, the facts are as follows : The assessed is the managing director of M/s. Modi Industries Ltd., Modinagar, and had been assessed as an individual for the assessment years 1970-71 to 1972-73 under reference. The company provided the assessed with rent-free accommodation in Modi Bhavan No. 1, Modi Nagar. The rent-free accommodation consisted of two bed rooms with attached bath and dressing rooms, a living room, a store, a dinning room and a kitchen. The value of his rent-free accommodation ...

Ram Niwas and Sons Vs. Assistant Commissioner of Income Tax.

Court: Delhi

Reported in: (1993)46TTJ(Del)661

ORDERR. M. MEHTA, A. M. :This is an appeal directed against the order passed by the CIT(A) raising for our consideration various issues, the first of which is the addition of Rs. 1,74,956 by resort to the provisions of S. 145(2).2. The assessed is a registered firm engaged in the business of purchase and sale of iron goods. Its previous year ends on 31st May, 1986. There were search and seizure operations on 30th May, 1986 at the business premises and the residential premises of the partners pursuant to such operations being carried out on the premises of the sister concern, M/s. Pramod Kumar Vinod Kumar, Loha Mandi, Agra. During these operations, the stock was quantified and valued by the authorised officers with the assistance of one Shri S. K. Mittal at a figure of 62.285 MT (see inventory pages 7 & 8 of Paper Book). Later on, in June 1986, the said Shri Mittal sent a valuation report to the Assessing Officer (pages 9 and 10) whereby he recalculated the weight at a figure of 104.642...

Zafar Alam Vs. Director of Enforcement

Court: Appellate Tribunal for foreign Exchange New Delhi

1. This appeal is directed against adjudication order No. ADJ/62/90/ 1974-75 dated 20-8-1990. whereby a penalty of Rs. 1,500 was imposed on the appellant for contravention of section 8(1) of the foreign exchange Regulation Act, 1973 ('the Act') and the seized foreign exchange to wit. Stg. 68, Deset Dinar 10, Piastres 25 and Cent 10 was confiscated to the Central Government. 2. Briefly stated, as a result of search operation, foreign currencies amounting to Stg. 68, Deset Dinar 10, Piastres 25 and Cent 10 were recovered and seized from the steel almirah placed in the bed room of the appellant Shri Zafar Alam. Consequently, Memorandum No. T-4/1/Agra/UP/83/30 dated 6-1-1983 was issued to the appellant requiring him to show cause as to why adjudication proceedings should not be initiated against him for contravention of section 8(1) by otherwise acquiring the said foreign exchange without the previous general or special permission of the RBI as also to show cause why the said seized foreig...

Rajinder Bhardwaj Vs. Mrs. Anita Sharma

Court: Delhi

Reported in: AIR1993Delhi135; 1992(24)DRJ430; 1993RLR88

ORDER1. This judgment will decide both the appeals, i.e., FAO Nos. 77 and 78 of 1991 since these arise out of the common judgment dated 15th March, 1991 passed by Mrs. Manju Goel, Additional District Judge, Delhi in HMA 596/83 under Section 12(l)(c) of the Hindu Marriage Act (hereinafter referred to as the 'Act') seeking a decree for annulment of marriage, and HMA 270/84 under Section 13(1)(ia)(iii) of the Act seeking a divorce.2. Both the petitions were consolidated and tried together. The evidence was recorded only in HMA No. 596/83. HMA 270/84 was comprehensive to include the facts of other earlier petition as well, i.e., HMA 596/83.3. The relevant facts set out in the petitions are that the parties were married on 22-4-83 according to Hindu rites and ceremonies and the conjugal life of the parties lasted only till 20-9-83. The respondent Anita Sharma, who was employed as an officer in the State Bank of India, Kota, lived with the Appellant in his house at JP-87, Maurya Enclave, Del...

Kedar Nath Modi Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [1993]200ITR685(Delhi)

B.N. Kripal J.1. In respect of the assessment year 1964-65, in pursuance of an order passed under section 256(2) by the Allahabad High Court, the Income-tax Appellate tribunal has stated the case and referred the following two question to this court : '1. Whether, on the fact and in the circumstances of the case and in law, the Tribunal was right in sustaining an addition of Rs. 5,000 to the total income of the assessed for the alleged unaccounted expenditure incurred by the assessed during holiday in Kashmir 2. Whether, on the facts and in the circumstances of the case, section 69C of the Income-tax Act, 1961, was applicable to the instant case ?' 2. Briefly stated, the facts are that, pursuant to the reopening of the assessment under section 147(a) of the Income-tax Act, 1961, the Income-tax Officer added a sum of Rs. 10,000 on an estimated basis as representing the income of the assessed from undisclosed sources. According to the Income-tax Officer, the assessed with his wife, five ...

Ramjas Foundation Vs. Union of India

Court: Delhi

Reported in: 48(1992)DLT582

P.N. Nag, J.(1) This regular second appeal has been directed against the order dated 8th March , passed by Shri S. R. Goel, Additional District Judge, Delhi whereby the appeal of the appellant, filed against the judgment and decree dated 2.3.1972 passed by Shri R. Dayal, Sub Judge 1st Class, Delhi, has been dismissed. (2) The appellant-plaintiff has filed a suit for permanent injunction restraining the defendant from interfering with the plaintiff in excavating, digging and gathering stones from the land of Khasra plots 1018/342 and 344 situated within the revenue estate of village Sadhora Khurd, Delhi without payment of any royalty to the Government under the provisions of Minor Minerals Rules, 1938 and from prosecuting the plaintiff for the alleged breach of the provisions of Minor Minerals Rules, 1938. In that suit as many as six issues were framed, out of which Issue No. 3 is relevant to determine the point in controversy between the parties. Issue No. 3 reads as under : '3.Whether...

The Delhi Cloth and General Mills Company Limited (Now Shriram Industr ...

Court: Delhi

Reported in: 49(1993)DLT83; 1992(24)DRJ556; ILR1993Delhi425

D.P. Wadhwa. J. (1) This judgment will dispose of four Letters Patent Appeals and fifteen writ petitions. All these raise common questions relating to the validity of the levy of tax by the Municipal Corporation of Delhi (M.C.D.) payable by the consumers of electricity on energy generated by themselves within the area of the M.C.D. The petitioners, the Delhi Cloth and General Mills Company Ltd. and another earlier filed two writ petitions in this Court challenging such a levy. These were decided by a learned Single Judge by his judgment dated 28 September ILR 1979 Delhi 8461 which is impugned. He partly allowed the petitions. M.C.D. had fixed the tax payable ion the consumption, sale and supply of electricity at the rate of 3 paise per Kwhr by the consumers of electricity on energy obtained from the M.C.D., the licensee and fixed 5 paise per Kwhr payable by consumers of electricity on energy generated by themselves. The resolution fixing the rates also specified the date from which the...