Delhi Court September 1992 Judgments
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D.R. Vadera and Sons (Huf) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-30-1992
Reported in: (1993)46ITD11(Delhi)
1. This appeal is directed against the decision dated January 19, 1989, of the Commissioner of Income-tax (Appeals)-IV, New Delhi. This dispute in this case relates to initiation of proceedings under Section 147 and the assessment of income from house property let out to Air India.2. The assessee-Hindu undivided family is the owner of the property No.A-2/26, Safdarjang Enclave, which is let out to Air India. The assessee filed the return of income on the basis of the actual rent received from the Air India. Assessment was completed by accepting that return under Section 143(1) on March 17, 1986. The Assessing Officer received information that the assessee had received complimentary tickets for visiting abroad from Air India as compensation for the low rental of Rs. 4,000 per month. Proceedings for reopening of the assessment had accordingly been initiated by issue of notice under Section 148. The assessee had challenged the validity of the proceedings. However, the Assessing Officer r...
Durant Refrigeration Pvt. Ltd. Vs. Northern Radio and Refrigeration Co ...
Court: Delhi
Decided on: Sep-30-1992
Reported in: 48(1992)DLT680
C.L. Chaudhry, J.(1) This application has been filed on behalf of the defendant under order 37 Civil Procedure Code for setting aside the ex parte decree passed in the suit on 17.5.1990 against the defendants. It is alleged in the application that on 10.7.1991 the applicant came to know through a friend of the applicant that an ex parte money decree has been passed in favor of the plaintiff and against the defendant. The applicant engaged an advocate who inspected the record on behalf of the .defendants. It revealed that the suit had been decided ex parte on 17.5.1990 holding the substituted service by publication in the daily Newspaper 'National Herald' on 29.1.1990 to be sufficient. It is further alleged that neither the applicant nor any of the Directors or officers of the defendant company bad knowledge of the suit filed by the plaintiff. National Herald has no wide circulation in the city of Lucknow, and as such the applicant never came across the publication in the said Newspaper...
M and N Publications Ltd. and anr. Vs. Mahanagar Telephone Nigam Ltd. ...
Court: Delhi
Decided on: Sep-30-1992
Reported in: 49(1993)DLT380; 1992(24)DRJ484
D.P. Wadhwa, J.(1) This writ petition has been filed against four respondents. First respondent Mahanagar Telephone Nigam Limited (MTNL) is a Government company within the meaning of section 617 of the Companies Act, 1956; second and third residents are respectively United India Periodicals Ltd. (UIP) and United Database (India) Private Limited (UDI) [UDI Is a wholly owned subsidiary of UIP] and were given the contract for the publication of telephone directories for Delhi and Bombay under an agreement dated 14 March 1987; and the fourth respondent is Sterling Computers Limited (Sterling). The agreement dated 14 March 1987 was entered into between the Mtnl and Uip, but then on the request of Uip its subsidiary company Udi was allowed to execute the job under the agreement on behalf of UIP. (2) An agreement dated 26 September 1991 called 'supplemental agreement' was executed between all the respondents whereby Sterling got associated with Uip and Udi for publication of the directories f...
income Tax Officer Vs. Saudagar Singh (Huf).
Court: Delhi
Decided on: Sep-30-1992
Reported in: (1993)45TTJ(Del)99
ORDERVIMAL GANDHI, J. M. :In these appeals by the Revenue and cross-objections by the assessed against order of CIT(A) question of taxability of rental income of house property is involved. For the sake of convenience, all of them are being disposed of through this consolidated order.2. There is delay in the submission of appeals by the Revenue. The delay was explained by the learned departmental representative as per letter dt. 6th July, 1992. On consideration of above letter and submissions of both the parties, we are satisfied that the delay occurred due to sufficient cause. The delay is accordingly condoned and the appeals are considered and disposed of on merits.3. Briefly stated, facts are that Government of India granted perpetual lease of a plot of land situated at 4-E/11, Jhandenwalan Extension, New Delhi on 23rd Jan., 1974 to three brothers, namely, S/Shri Balwant Singh, Saudagar Singh and Bahadur Singh, the assesseds before us in equal shares. The three brothers entered into...
Jagdish Rai Sood Vs. Income Tax Officer.
Court: Delhi
Decided on: Sep-30-1992
Reported in: (1993)45TTJ(Del)246
ORDERR. M. MEHTA, A.M. :These appeals involving identical grounds are disposed of by means of a consolidated order having been heard together.2. The appellant in this case is a director in two family concerns, namely, M/s. R. C. Sood & Co. Pvt. Ltd. and M/s. Ajay Enterprises Pvt. Ltd. In the returns of income filed by him for the assessment years under consideration he returned income under the head 'salary, property, money-lending business, share from a partnership firm' and income under the head other sources such as interest, dividend, etc.3. The first ground in the appeals pertains to the claim on account of standard deduction which was allowed at Rs. 1,000 by the ITO as against the claim of Rs. 5,000. The ITO was of the view that the standard deduction as claimed was not allowable inasmuch as there was the personal use of the companys care by the assessed in his capacity as a director and this being proved by the fact that in the assessments of the company, a disallowance on that ...
Supna Kalia Vs. University of Delhi and ors.
Court: Delhi
Decided on: Sep-29-1992
Reported in: AIR1993Delhi118; ILR1993Delhi216
Jaspal Singh, J. (1) Pontjas Pilate inquired of the Lord in the myth, 'Quid est veritas ?-'What is truth? 'The same question haunts us too. Our quest is for an answer. (2) First, however, a thumb-nail description of the scenario. (3) The petitioner is one of the aspirants to gain admission to the 1st year of LL.B course. She, like many others, appeared in the Admission Test held or August 2, 1992. Her Centre was the Faculty of Arts building. The question-paper was objective type with multiple choice answers to be selected and marked on a separate answer-sheet. (4) On August 6, 1992 the petitioner filed this writ alleging among other things, leakage of the question paper and its man availability and use of unfair means. She prayed for cancellation of the examination and holding of a judicial inquiry. As an interim relief she sought stay of declaration of the results. In support of her claim she placed on the record as Annexure a photo-copy of a booklet containing (5) In response to the ...
K. Chandra Vs. State (Through Central Bureau of Investigation)
Court: Delhi
Decided on: Sep-29-1992
Reported in: 1993CriLJ1237; 1993(1)Crimes148; 49(1993)DLT135; 1992(24)DRJ539
Usha Mehra, J. (1) The law of bails, 'has to dovetail two conflicting demands, namely on one hand, the requirements of the society for being shielded from the hazards being exposed to the misadventures of a person alleged to have committed a crime, and on the other, the fundamental canon of criminal jurisprudence, namely the presumption of innocence of an accused till he is found guilty.' In order to subserve this object, the legislature has given direction/guidelines for granting or refusing bail in addition the courts have evolved certain norms for the proper exercise of such discretion. It is not a static law, it is growing. Its sources are the winds of circumstances and consciousness of man.(2) The First Information Report bearing No.RC2(A)/92-ACU(V) dated 25th July, 1992 was lodged against Mr. V.Krishnamurthy, Ex-Member, Planning Commission, Harshad S. Mehta, a broker of Bombay, M/s. K.J. Investment Private Ltd. and others unknown. According to the prosecution, the Preliminary Enq...
Sarla Luthra Vs. Gadore Tools (India) Pvt. Ltd.
Court: Delhi
Decided on: Sep-28-1992
Reported in: 49(1993)DLT44; 1993(25)DRJ52; 1993RLR22
Santosh Duggal, J.(1) The question falling for determination in this revision petition filed under section 25-B(8) of the Delhi Rent Control Act, 1958 (for short the Act. falls in a very narrow campass. (2) The petitioner claiming to be the exclusive owner in respect to the ground floor premises of property bearing No. 151, Golf Links, New Delhi, under the tenancy of respondent No. 1, sought eviction of the tenant from the tenancy premises, by invoking the provisions of section 14D of the Act. The avrments, set out in the eviction petition, as culled from the impugned order, were that late Rai Bahadur Jai chand Luthra was the owner of this property, and landlord of respondent No. 1. in respect to the ground floor premises Along with one garage and two servant quarters, having let out the same to the said respondent. (3) It was further pleaded that the said owner/landlord had bequeathed this, property to his three sons who became co-owners after his death. They were Lt. Col. Manmohan Si...
Nabha Investment (P) Ltd. Vs. Assistant Commissioner of Income Tax.
Court: Delhi
Decided on: Sep-28-1992
Reported in: (1993)45TTJ(Del)158
ORDERM. A. BAKHSHI, J. M. :Appellant is a private limited company being investment company dealing in shares, stocks and securities. For asst. yr. 1987-88, for which the previous year ended on 30th Sept., 1986, assessed filed a return on 12th Nov., 1987 declaring income of Rs. 10,60,460. Assessing Officer completed the assessment under S. 143(3) of the IT Act, 1961 vide order dt. 9th June, 1989 at an income of Rs. 72,78,705. assessed appealed to the CIT(A)-VI, New Delhi, who vide order dt. 22nd March, 1991 allowed the appeal partly. assessed is in appeal before us. The dispute, inter alia, relates to the profit of Rs. 70,52,361 on the sale of shares of HMM Ltd. During the year appeal assessed sold shares of various companies and the profit was disclosed as income from business (but for the sale of shares of HMM Ltd.). The profit on account of sale of shares of HMM Ltd. was disclosed as capital gains and not as profits of business. The total consideration received on sale of shares of H...
income-tax Officer Vs. St. Michaeals Education
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Sep-25-1992
Reported in: (1992)43ITD656(Delhi)
1. Revenue is in appeal against the order passed by the DC(Appeals) cancelling a penalty of Rs. 7,489 imposed on the respondent under Section 271(1)(a) by the ITO.2. The respondent in this case runs a school in Daulatbad near Badli.It is registered under Section 12A(a) of the Act with the CIT. In the course of assessment proceedings, it made a claim that its income be exempted under Section 10(22) of the Act on the ground that it was an educational institution. The ITO on a perusal of the aims and objects of the institution came to the conclusion that exemption under Section 10(22) was not available but allowed to it the benefit of Sections 11 and 12 of the Act on the ground that the aims and objects were charitable within the meaning of Section 2(15) of the Income-tax Act.As against the gross income of Rs. 7,48,967, the ITO computed the total income at Rs. nil after allowing deductions on account of application of income as also the amounts spent in acquisition of capital assets.3. I...
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