Delhi Court October 1992 Judgments
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Bhagwan Dass Vs. New Delhi Municipal Committee
Court: Delhi
Decided on: Oct-21-1992
Reported in: 49(1993)DLT17; 1992(24)DRJ381
J.K. Mehra, J. (1) This is a writ petition filed by the petitioner challenging his removal from one-third space under a tree opposite to Odean Cinema. Connaught Place, New Delhi. (2) This case presents an ideal example of how civic body can discriminate between three citizens similarly placed and bow one of the three discriminated against has to run from pillar to post to protect his means of livelihood. The conduct of the civic body as is revealed in this petition by no means can be described as bonafide. (3) Some of Silent facts in brief are as under- The circular space under the tree is shared between 3 parties. There are two others who are selling betels, pan masala, cigarettes etc. while the petitioner was originally occupying the space and was selling there from 'Allu-ki-Tikkiya' without any license or contract. His occupation was sought to be regularised by the respondent some time in 1964 whereby he was granted a license to sell 'Allu Ki Tikkia' from that one-third apace. This ...
Vijay SarIn Vs. Income Tax Officer
Court: Delhi
Decided on: Oct-21-1992
Reported in: (1993)113CTR(Del)161; 50(1993)DLT232; [1993]202ITR249(Delhi); 1993RLR288
Gokal Chand Mital, C.J.(1) In April, 1963, concerned Income-tax Officer issued notice to Mr. BashesharNath., assessed, under section 139(2) of the Income-tax Act, 1961 in respect of the assessment year 1963-64. On 20/10/1963 Basheshar Nath submitted his return of income in response to the said notice. While the proceedings were still pending, in December 1965 Basheshar Nath died leaving behind his widow and threesons. The matter was being conducted by M/s. A.S. Bhatia & Co., the Chartered Accountants concerned. The Income-tax Officer gave an intimation to him about Basheshar Naths's case, in reply to which the Income-tax Officer was informed that the assessed had died/on 10thDecember, 1965 and the/family was in the mourning and some time should begranted. Despite information, the Income-tax Officer continued the proceedings and issued notice under Section 143(2) in the name of Basheshar Nath,which was served on Mr. Shinghari, Advocate. The assessment was completed on 22/03/1968 determi...
Perfect Pac Ltd. Vs. Inspecting Assistant Commissioner (Also Dy. Cit V ...
Court: Delhi
Decided on: Oct-21-1992
Reported in: (1993)46TTJ(Del)438
ORDERR. M. MEHTA, A.M. :These are cross-appeals filed by both the parties against the order passed by the CIT(A) raising for our consideration numerous grounds.2. First of all, we take up for consideration the assesseds appeal and dispose of the various grounds as follows :3. In ground No. 1, exception has been taken to the action of the CIT(A) in confirming a disallowance of Rs. 23,499 made by the AO (Assessing Officer) by resort to the provisions of S. 40A(8). The Assessing Officer in the course of assessment proceedings observed that a sum of Rs. 1,56,663 paid as interest had not been taken into account while working out the aforesaid disallowance. He, thereforee, made a further disallowance of Rs. 23,499 over and above the sum of Rs. 39,744 offered by the assessed itself.4. On further appeal, before the CIT(A), it was contended that the interest payment of Rs. 1,56,663 did not represent interest on any deposit, but pertained to hundies drawn in favor of suppliers on interest on del...
Jindal Indus. Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Oct-20-1992
Reported in: (1993)109CTR(Del)23; [1993]200ITR232(Delhi)
B.N. Kirpal J.1. In respect of the assessment years 1977-78 and 1978-79, the Income-tax Appellate Tribunal has, under section 256(1) of the Income-tax Act, 1961, referred the following question of law to this court : 'Whether, on the facts and circumstances of the case and in law, the Tribunal was right in holding that the assessed was not entitled to the deduction of Rs. 2,94,082 in the assessment year 1977-78 and Rs. 43,142 in the assessment year 1978-79 being the interest payable on account of additional liability for income-tax and surtax on account of the disclosure of income made under the Voluntary Disclosure of Income and Wealth Act, 1976, under section 37 or 36(1)(iii) of the Income-tax Act, 1961 ?' 2. Briefly stated the facts are that under the Voluntary Disclosure of Income and Wealth Act, 1976, the assessed disclosed certain income. The assessed did not pay the entire amount of tax payable under the said Act but chose, instead, to make the payment in Installments along with...
Ashok K. Ghosh Vs. Rotary International and ors.
Court: Delhi
Decided on: Oct-20-1992
Reported in: 50(1993)DLT339
V.B. Bansal, J.(1) This order will dispose of four I.As., viz. IAs.9743. 9744, 11193 & 11194/92. moved by the defendants 1 & 2 under Order6, Rule 17, read with Section 151 CPC.(2) By way of is 9743/92 a prayer has been made for amendment of the written statement while is 9744/92 is for amendment of the reply to the application under Order 39, Rules 1 & 2 and Section 151 of the CPC.By way of is 111 93/92 defendants 1&2 have prayed for amendment of is 9744/92 while is 11194/92 seeks amendment of is 9743/92.(3) Mr. Ashok K. Ghosh, plaintiff filed a suit for declaration and permanent injunction against three defendants defendant No. 1 is Rotary International District 3010 while Defendant No. 2 is Mr. J.R. Jindal,District Governor, Rotary International. Defendant No. 3 is Mr. Deepak Kapoor who is stated to have been elected to the post of District Governor of District 3010 on 9.2.1992, which election has been challenged in this Suit.The plaintiff has claimed the following reliefs in the Sui...
Kanoria Chemicals Industries Limited Vs. Upendra Gariyali and anr.
Court: Delhi
Decided on: Oct-20-1992
Reported in: II(1992)BC623; 49(1993)DLT115
C.L. Chandhry, J.(1) The plaintiff has filed the suit for recovery of Rs. l,58,420.00 on the allegations that the plaintiff is a company duly incorporated under the Companies Act and the suit has been instituted by Shri Suraj Narain, who holds a Power of Attorney executed by the Board of Directors. Upon the request of the defendants the plaintiff has been supplying Chemical goods to the defendant from time to time starting from November, 1982 onwards and the defendant has been making payments on account. The last part payment of Rs. 30,000.00 was made by cheque dated 19.5.1988. On the date of filing of the suit an amount of Rs. 3,56,798 was due on account of principal. The defendants acknowledged their liability to the plaintiff by their letter dated 26.12.1985 admitting the balance of Rs.4,38,290.00 as due to the plaintiff on 30.6.1985. Subsequently the defendant again confirmed the balance in favor of the plaintiff by letter dated 19.5.1988 for a debit balance of Rs.3,86,798.00 . Int...
United Engineering Co. Vs. Union of India and ors.
Court: Delhi
Decided on: Oct-20-1992
Reported in: 1992(24)DRJ367
S.C. Jain, J. (1) The facts giving rise to this suit are that M/s United Engineering Company petitioner herein entered into Rate Contract with respondent Union of India by offer and acceptance evidenced by rate contract No. HW-4/RC-0356/HD&LD; polyethylene pipe/81/82/PAOD/289 dated 10.11.1981 for the supply of high density and low density polyethylene pipes for potable water supplies for the period 20.6.81 to 19.6.82, which period was further extended with the @43 mutual consent of the parties up to 30.9.82. The 33 33 said rate contract was governed by the General 33 Conditions of contract as detailed in form DGS&D-68; 33 (Revised), as modified up to date including clause 24 (which provides for adjudication of disputes by arbitration) in pamphlet entitled 'Government of India, Department of Supply, Conditions of Contract governing contracts placed by the Central Purchase organisation and the specific conditions relating to the rate contract detailed in DGS&D-69; as amended up to date. ...
J.M.A. Industries Ltd. Vs. Commissioner of Income-tax
Court: Delhi
Decided on: Oct-19-1992
Reported in: (1993)111CTR(Del)48; [1993]200ITR210(Delhi)
B.N. Kirpal, J.1. In respect of the assessment years 1974-75 and 1975-76, at the instance of the assessed, the Tribunal has referred the following three questions to this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reimbursement of medical expenses by the assessed-company to its employees was covered by the definition of the word 'perquisite' given in clause (b) of Explanationn 2 to section 40A(5) and thereby disallowing the medical expenses to the extent they exceeded the 1/5th limit provided in section 40A(5) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the claim for weighted deduction in respect of expenses incurred on the freight, dock charges, etc., and paid in India is admissible under section 35B of the Income-tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the assessed's claim for weighted deduction in respect of the salary paid t...
S.P. JaIn Vs. Punjab National Bank and ors.
Court: Delhi
Decided on: Oct-19-1992
Reported in: 1993(25)DRJ40; (1993)ILLJ655Del; 1992RLR542
P.N. Nag, J. (1) The petitioner in this writ petition has challenged the order of the respondent Punjab National Bank dated 7th October, 1987, Annexure-I, whereby the suspension of the petitioner for the period from 30th April, 1976, when the petitioner was' suspended, to 30th April, 1981, the date of supemnuation, has been held to be justified and it has been ordered by it that no full salary and allowances shall be payable to Shri S.P. Jain, except the subsistence allowance admissible to him under the Regulations.(2) The relevant facts which emerges from the pleadings of the parties are that the petitioner while he was in working as Manager at Branch Office, Dev Nagar, New Delhi of (he respondent bank was served with the charge sheet dated 23rd March, 1976 on certain charges of grave and serious nature and he was placed under suspension with effect from 30.4.1976. Another charge sheet dated 14th October, 1976 was also served upon him for irregularities committed during his incumbency...
Bahadur Singh Vs. Delhi State Industrial Development Corporation Ltd. ...
Court: Delhi
Decided on: Oct-19-1992
Reported in: 48(1992)DLT561
Santosh Duggal, J. (1) The petitioner who is working as Deputy Manager with the Delhi State Industrial Development Corporation Limited, (for short 'DSIDC'), has come up with this writ petition feeling a grieved by the denial of opportunity of promotion to the post of Divisional Manager to which he claims to be entitled, inasmuch as by an office order dated 8th June 1989, five other Deputy Managers, one of whom Shri Chander Pal, respondent No. 6, was junior to him, were promoted, ignoring the claim of the petitioner. (2) It appears that there were six vacant posts available with respondent No. I which, according to the petitioner, were pending since 1982, but in any case, steps were taken to fill up these posts in 1988-89. It is the admitted case between the parties that under the service regulations, as applicable to these posts, 50% were in the promotion quota and 50% in the direct recruitment quota, with the result that only three posts could be filled up by promotion from amongst of...
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