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Delhi Court August 1992 Judgments

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Aug 25 1992

Chaman Ali Vs. State

Court: Delhi

Decided on: Aug-25-1992

Reported in: 1993CriLJ1256; 1992(3)Crimes767; 1992(24)DRJ257; 1992RLR434

ORDER1. Smt. Babita Devi aged about 23 years is a married woman. She has two sons from her wedlock with Shri Hira Lal, aged about 3 1/2 years and 9 months. She was suffering from fever and for quite sometime she was also getting gidiness. She had been taking treatment for this. However some known person informed her that in Subhas Khand, girl Nagar, there was one Chaman Baba who does 'Jharphukhan' and by the said 'Jharphukhan' she may get cured. On 22nd July, 1992 her husband took her to Chaman Baba. So many people had been visiting him. She was given a Token which indicated that her turn was at SI. No. 64 to see him. At about 12.15 noon her turn came when she entered the room of Chaman Baba, the accused in this case. About 4/5 people were already sitting there. He asked Babita to sit outside as he 'Phukhan'. After about 20/25 minutes she was called inside but her husband was not allowed to come with her. Even the 4/5 persons sitting there were asked to leave the room so that he could ...


Aug 25 1992

Oriental Bank of Commerce Vs. M.K. Gupta and Co. (P) Ltd. and ors.

Court: Delhi

Decided on: Aug-25-1992

Reported in: I(1993)BC224; 49(1993)DLT603; 1992RLR454

C.L. Chaudhry, J. (1) These objections have been filed on behalf of the judgment debtors under Order 21, Rule 90 read with Sees. 47. 151 CPC for setting aside the sale. Smt. Malti Gupta, Judgment Debtor No. 3 and Kumari Bhavna (minor) judgment debtor No. 5 have stated in their objection petition (which is the subject matter of E.A. 137/1990) that Smt. Malti Gupta is the mother and natural guardian of the Judgment Debtor No. 5, KumariBhavna, who is a minor, the mother is acting as next friend for the minor and the interest of the mother is not adverse to that of the minor. The property bearing Plot No. 4, Block C, Community Centre, Janakpuri, New Delhi is owned by the Objectors being the legal representatives of the deceased Shri M.K. Gupta. (2) Admittedly the Objector, judgment debtor No. 5 in the suit is a minor and she was not duly represented either in the case or in the execution proceedings and thus the decree passed against the minor defendant without having guardian ad litem app...


Aug 20 1992

Commissioner of Income-tax Vs. Refugee Co-operative Housing Society Lt ...

Court: Delhi

Decided on: Aug-20-1992

Reported in: [1993]201ITR382(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 directing the Assessing Officer to treat the income of the society from sale of plots to outsiders under the head 'Capital gains' ?' 2. In our opinion, on question of law arises for the simple reason that the respondent was a society which was set up in 1947 for the purpose of rehabilitating the refugees who had come from Pakistan. Land was allotted to the society by the Government and this land was to be distributed amongst the members. Subsequently, permission was sought by the society to sell some plots of land to outsiders (non-members) with a view to augment the society's funds because the sales to the members themselves were to be on 'no profit no loss' basis. 3. The Tribunal has come to the conclusion that the land in question which was sold to outsiders did not become its stock-in-tra...


Aug 20 1992

Gurbax Bhilyani Vs. Narcotic Control Bureau

Court: Delhi

Decided on: Aug-20-1992

Reported in: 1992(3)Crimes786; 1992(24)DRJ445; ILR1993Delhi601

Usha Mehra, J.(1) Narcotic Control Bureau (hereinafter called as 'NCB') received a report from Us Dea officials pursuance to which investigation of the case was started by the Ncb on 21st November, 1987. During investigation the complicity of the petitioner and his co- accused Rajnikant Jeevan Lal Patel, Yogesh Natwarlal Pandey,Vijay Kumar Ganju, Jashbir Singh @ Jaggi and Vipin Jaggi came to light. Jeevan Lal Patel and Yogesh Natwar Lal Pandey were apprehended by the investigating official of the N.C.B. They made confessional statements implicating the petitioner that the alleged two seized consignments of heroin were actually exported by the petitioner with their help to New york, through Mr. H.S. Gala and Mrs. Manjula Ben. On the basis of this confessional statement made by Mr. Patel and Mr. Pandey, the petitioner was arrested at Bombay under the Cofeposa Act on 26th May, 1988. He was brought to Delhi in the intervening night of 26th May and 27th May, 1988 and at Delhi he was kept in...


Aug 19 1992

inspecting Assistant Vs. S.M.S. Investment Corpn. (P.)

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-19-1992

Reported in: (1993)44ITD325(Delhi)

1. The revenue is in appeal against the order passed by the CIT(Appeals) raising for our consideration the following grounds:-- On the facts and in the circumstances of the case, the learned CIT(Appeals) erred in : (i) restricting the disallowance to l/5th of the rent in respect of the house property at 77, Sundar Nagar, New Delhi; 2. The respondent in this case is Private Limited Company, deriving income from property, interest and dividends. The ITO in the course of the assessment proceedings, came across a claim for rent paid at Rs. 2,500 per month, for a property at No. 77, Sundar Nagar, New Delhi, the total claim being Rs. 27,500 for a period of 11 months beginning June 1979 to April 1980. On further investigation, the following facts emerged:-- (a) That, during the assessment year under consideration, the assessee had an office at M-132, Connaught Place, New Delhi, as also an office at Raj Mahal Palace, Jaipur. (b) That the house at No. 77, Sundar Nagar, was already on rent join...


Aug 18 1992

Mahant Bachan Dass Vs. Ved Prakash Gupta

Court: Delhi

Decided on: Aug-18-1992

Reported in: 48(1992)DLT131; 1992(24)DRJ217

J.K. Mehra, J. (1) Since the matter involved a short point I decided to hear the arguments of the parties and to appreciate the position had also sent for the trial court records. (2) By this judgment I shall dispose of both the aforesaid appeals as common questions are involved in these appeals. (3) These Second Appeals arise out of the judgment of the trial Court dismissing the suit of the plaintiff for perpetual and mandatory injunctions which decision has been upheld by the Senior Sub Judge vide the impugned order. To my mind the following substantial questions of law would arise in the present case:- 1. Whether in a case wherein the defendant has set up a defense of adverse possession, the courts below were correct in deciding the preliminary issue as to for the form of suit without recording of evidence? 2. Whether the court was correct in construing the principles of granting relief of mandatory injunction only when an act is apprehended and not when an act has already been comm...


Aug 17 1992

Vakil Chand JaIn Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-17-1992

Reported in: (1992)43ITD442(Delhi)

1. The assesses, an individual in this appeal has prayed for the annulment of the assessment, because, no notice under Section 143(2) of the Act, was issued on him. The appellant has raised the issue of validity of the assessment, when the mandatory provisions of law were not followed. The grouse of the appellant is that, the Assessing Officer, for making of an assessment under Section 143(3) of the Act, must necessarily issue the notice under Section 143(2) of the Act. The plea was that, since, the notice under Section 143(2) was never served, the assessment under Section 143(3) of the Act, is bad and needs to be annulled.2. The plea advanced by the counsel Shri Agarwal was that, the Assessing Officer had committed an illegal act, by not issuing the required notice, under Section 143(2) of the Act. He submitted that, this illegal act of the officer is curable, by he being directed to issue the notice and then conclude the assessment. He submitted that when the CIT (Appeals) had heard...


Aug 17 1992

Rastogi Foundation Vs. Assistant Commissioner of Income Tax.

Court: Delhi

Decided on: Aug-17-1992

Reported in: (1993)47TTJ(Del)307

ORDERCH. G. KRISHNAMURTHY, PRESIDENT :The issue in this appeal filed by the trustees of M/s. Rastogi Foundation is whether the Dy. Commissioner(A) was right in holding that the trust deed, under which the Foundation was constituted, was not legally genuine and that the donations received by it were spurious. This is the gist of the grounds of appeal.2. The relevant facts are : The trust was created by late Shri R. N. Rastogi, the settler under a trust deed dt. 31st Jan., 1986 registered on 11th Feb., 1986 settling a sum of Rs. 1,000 as a public charitable trust, the objects of the trust being promotion of education, relief of the poor and advancement of any other charitable object of general public utility not involving any activity for profit. These appear to be the words adopted from the definition given to the 'charitable purpose' in S. 2(15) of the IT Act as it stood before it was amended w.e.f. 1st April, 1984. The settlors sister Smt. Meena Rastogi and her husband Shri D. C. Rast...


Aug 14 1992

Assistant Commissioner of Vs. Swami Omkara Nand Saraswati

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Aug-14-1992

Reported in: (1992)43ITD214(Delhi)

1. These seven appeals relating to the same assessee but to the different assessment years, have been heard together for the sake of convenience, since to much extent common issues are involved therein.They are, therefore, proposed to be disposed of by this common order. 2.1 Aggrieved by the consolidated order dated 17-5-1990 of the CIT (Appeals), Dehradun, relating to the assessment years 1985-86 to 1987-88, the Department is in appeal. 2.2 The relevant facts are these. The assessee Swami Omkaranand is a Holy Highness and a "person resident outside India" within the meaning of clause (q) of Section 2 of the Foreign Exchange Regulations Act, 1973. He is of Indian origin. He visited Switzerland in 1965 for the first time. He returned to India and remained in India from April to September 1966. Again he went to Switzerland in October 1966, and since then he is in Switzerland and did not visit India. It is said that he had founded an institution known as Divine Life Zentrum on 11-10-1966...


Aug 14 1992

Rattan Singh and Sons P. Ltd. Vs. Delhi Development Authority

Court: Delhi

Decided on: Aug-14-1992

Reported in: 1993(1)ARBLR56(Delhi); 1992(23)DRJ520

S.C. Jain, J. (1) The disputes which arose between the parties were referred to the sole arbitration of Shri Banarsi Dass, Superintending Engineer (Arbitration) 11 Dda as NN per terms of the agreement duly entered into between the parties. (2) The Arbitrator entered upon the reference on 21.11.1985 and invited claims from the respective partics. After hearing the counsel for the parties and going through the respective claims and the evidence thereon, the Arbitrator made and published his award on 22.3.1990. Out of the seven claims submitted by the claimant Rattan Singh & Sons Pvt Ltd, the Arbitrator rejected claim No.1. Claims 5 and 6 were also dismissed as having been withdrawn by the claimants themselves. Against claim No.2 which was with respect to payment of amount under clause 1OC regarding the increase in labour rates, he allowed Rs 17012.00 against the claim of Rs 740.00 . Claim No.3 was also partly allowed to the extent of Rs-55123.34 as against the claim of Rs. 56565.95 towar...


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