Delhi Court March 1993 Judgments
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Assistant Commissioner of Vs. Somany Pilkington Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-31-1993
Reported in: (1994)49ITD207(Delhi)
1. This application has been moved by the revenue, stating therein that, certain glaring mistake has crept into the order of the Tribunal passed on 30-12-1988. It has been stated that, the mistake relates to the upholding of the order of CIT (Appeals), who had allowed deduction under Section 80J, on the Glost Kiln No. 4. The Glost Kiln No. 4, had been found by the Assessing Officer (A.O. for short) only in the previous year commencing from 1-7-1979 and ending on 30-6-1980. Section 80J(4) of the Act, prohibits allowing of deduction for any unit, which manufactures articles prescribed in the Eleventh Schedule, if the manufacturing commences after 1-4-1979. Therefore, the assessee, could not have been allowed deduction under Section 80J for this Kiln No. 4, and is clearly a glaring mistake, apparent from the record.2. Shri C.S. Agarwal, the learned counsel for the respondent-company, raised a preliminary objection. He pleaded that, the petition could not be proceeded with, but, has to be...
Sita World Travel (i) (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-31-1993
Reported in: (1993)45ITD623(Delhi)
1. This is an appeal of the assessee challenging the revisionary order dated 23-3-1989 of the Commissioner of Income-tax as bad in law and on facts.2. The learned counsel for the assessee submitted that: The revisionary Commissioner erred in passing an order dated 23-3-1989 under Section 263 of the Income-tax Act which is not attracted on the facts of the case as it is without jurisdiction to initiate proceedings in respect of the issue in question as it was subject matter of appeal before the Commissioner of Income-tax (Appeals). Hence the Commissioner erred in setting aside the assessment as made under Section 143(3) of the Act and directing the Assessing Officer to reframe it. The Commissioner erred in holding that on the facts and circumstances of the case of the assessee, applicable rate of depreciation as admissible in respect of DLY/DLZ Cars, coaches, pick up Vans, etc., was 30% and not 40% as granted in the assessment under Section 143(3) of the Act. Therefore, the observation...
Vinod Kumar Vs. State
Court: Delhi
Decided on: Mar-31-1993
Reported in: 1993(2)Crimes1142; 50(1993)DLT322
R.L. Gupta, J. (1) This petition has been filed under Section 438 of the Code of Criminal Procedure for grant of anticipatory bail by the petitioner. He was apprehending his arrest in Fir No. 33/1993 registered in P.S.Keshavpuram under Sections 420/406/120B IPC.(2) Notice of this petition was given and I have heard arguments advanced by Mr. D.C. Mathur on behalf of the petitioner and Mr. H.P.Sharma on behalf of the State. One Naresh Anand registered an Fir with the allegations that he was running a transport office at Bombay and Delhi.While he himself supervised the office at Delhi, the office at Bombay was being supervised by his father S.L. Anand. On 10.2.1993 their manager Vijay Kumar contacted one broker Deepak Jain attached with Quick Cargo Movers and asked him to send goods from Bombay to Delhi. Deepak Jain came with one driver and said that he was driver of truck No. Hr 26A/7162and thereforee, the Manager of the firm managed, to load 196 NUGS(Packets) for Delhi in that truck. Th...
Sugar Apartments Flat Owners Society (Regd.) and ors. Vs. Sequoia Cons ...
Court: Delhi
Decided on: Mar-31-1993
Reported in: 51(1993)DLT308; 1993(26)DRJ71; 1993RLR446
Arun Kumar, J. (1) This order will dispose of I.A.12694/92 an application filed by the plaintiffs under Order 39 Rules 1 and 2 of the Code of Civil Procedure and another application being I.A.No. 12795/92 filed by defendant No. 1 under Order 39 Rule 4 of the Code of Civil Procedure. The plaintiffs have prayed for grant of interim injunction against defendant No. 1 restraining it from engaging in any construction activity, either of demolition or addition or iteration in the front block of existing building called 'Sagar Apartments' at 6, Tilak Marg, New Delhi. An ex parte interim order was passed on 16th October, 1992 restraining defendant No. 1 from engaging in any construction activity including demolition /addition/alteration in the front block of the existing building called 'Sagar Apartments' at 6. Tilak Marg. New Delhi. Defendant No.1 moved I.A.12795/92 under Order 39 Rule4 of the Code of Civil Procedure for vacation of the said ex parte interim order. (2) The plaintiffs have fil...
Sheila Roy and ors. Vs. Union of India and ors.
Court: Delhi
Decided on: Mar-31-1993
Reported in: 52(1993)DLT483; 1993(26)DRJ234; ILR1994Delhi59; 1993LabIC2027; (1994)ILLJ445Del
P.N. Nag, J.(1) In this writ petition petitioners 1 to 11 seek their regularisation of service from the date of their respective initial appointments in running scales along with consequential benefits as applicable to the regular appointed scientists employed by respondent 2. All India Institute of Medical Sciences (for short 'AIIMS'). Petitioner No. 12. whose services had been terminated before filing of the writ petition, has sought for quashing of the order of termination dated 28-12-1989 and thereafter for regularisation of her services in the permanent cadre of respondent No. 3, Indian Council of Medical Research (for short 'CMR'), It has further been prayed for that fair and just schemes should he formulated for research scientists for their regularisation of their services and giving them employment.(2) The All India Institute of Medical Sciences has been set up under the All-India Institute of Medical Sciences Act, 1956 (here inafter referred to as the 'Act'). Section 13 of th...
Federation of Co-operative G/H Society and ors. Vs. Union of India and ...
Court: Delhi
Decided on: Mar-31-1993
Reported in: 1993(26)DRJ156
B.N. Kirpal, J. (1) The challenge in this bunch of writ petitions, filed by different Cooperative Group Housing Societies is to the fixation of pre-determined rates of land for the 'Dwarka' Project and to the validity of Rule 41A of the Delhi Co-operative Societies Rules.(2) Dwarka Project has been conceived and undertaken by the Delhi Development Authority (hereinafter referred to as the DDA) to accommodate a population of about 1.1 million people..Dwarka, which is also called Papankalan is situated in the vicinity of Indira Gandhi International Airport. The total area of the scheme is 5648 Hectares, out of which 1862 Hectares is proposed to be developed in Phase-1 and 2098 Hectares in Phase-11. The balance area of 1688 Hectares is already a built up area comprising of regularised/un-authorised colonies being maintained by the Municipal Corporation of Delhi (MCD).(3) CO-OPERATIVE Group'Housing Societies including the petitioners, after registration with the Registrar of Cooperative So...
income-tax Officer Vs. Social Action Trust
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-30-1993
Reported in: (1993)45ITD529(Delhi)
1. These are appeals filed by the Revenue raising for our consideration a common issue and that being the assessee's claim for exemption under Section 10(22) of the Income-tax Act, 1961. In respect of assessment year 1985-86, there is a second ground which will be considered and disposed of in an appropriate part of this order.2. The respondent in this case is a trust, which is registered under Section 12A(a) of the Income-tax Act, 1961 with the CIT, vide communication dated 23-1-1986. For the assessment years 1985-86, 1986-87 and 1987-88, it filed returns declaring nil income.3. The ITO while processing these returns took note of the "Aims and Objects" of the trust and came to the conclusion that these were "by and large covered under Section 2(15) of the Income-tax Act, 1961". He, however, noted that the main activity of the trust was to run a Journal called "Social Action", which was aimed at "advancing, understanding of the nature and scope of industrial relations in India today o...
Kartar Kaur Vs. L. Walia and ors.
Court: Delhi
Decided on: Mar-30-1993
Reported in: ILR1993Delhi575
P.K. Bahri. J.(1) This Second Appeal is brought against judgment of the Rent Control Tribunal dated August 8, 1988 by which he had dismissed the appeal brought by the landlady against the judgment of Additional Rent Controller dated March 24. 1986 by which he had negatived the ground of eviction covered by clause (c) of proviso to sub-section I of Section 14 of Delhi Rent Control Act. (2) Facts in brief in are that Mehtab Singh, husband and. predecessor in interest of the appellant, was the owner of double storeyed house No. 2/10, West Patel Nagar, New Delhi. Somewhere in the year 1962, Mehtab Singh had inducted, the respondent as tenant in the complete ground floor of the said house at the rental of Rs.600 per mensem besides water and electricity charges He had. brought the eviction petition on the ground of bonafide requirement for residence of the landlord and his family members and on the: ground of substan.ti3l damage covered by clause (e) & (j). Mehtab Singh died during the pende...
income-tax Officer Vs. Smt. Harbans Kaur
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Mar-29-1993
Reported in: (1993)45ITD470(Delhi)
1. The revenue in this appeal is aggrieved with the action of the DC (Appeals) raising for our consideration the following effective ground:- On the facts and in the circumstances of the case, the learned DC (Appeals) was not justified in directing to :- (i) allow a relief of Rs. 15,000 on earning interest income charged under the head 'Income From Other Sources' out of expenses of Rs. 17,643 disallowed by the ITO.2. The respondent in this case is an individual deriving income from house property and bank interest. In respect of interest from bank, she reflected in her income-tax return a figure of Rs. 54,683, which comprised of interest from FDR to the tune of Rs. 54,073 and saving bank interest to the extent of Rs. 610. Against the aforesaid income, she claimed a deduction of Rs. 17,643 "being conveyance to the bank at Kasturba Gandhi Marg, New Delhi". On being asked to substantiate the aforesaid claim, the counsel stated before the ITO that the assessee got interest on her FDR peri...
D. Khosla and Co. Vs. Y.N. Rao and Another
Court: Delhi
Decided on: Mar-29-1993
Reported in: 50(1993)DLT454
R.C. Lahoti, J.1. The Chief Enginee, Delhi Zone, Delhi Cantt. on behalf of Union of India, the defendant-respondent in the proceedings under the Arbitration Act, 1940 has filed these two applications is No. 7243/93 under Section 5 of the Limitation Act and is No. 7244/93 under Order 9 Rule 13 of the CPC. seeking condensation of delay in moving the court and setting aside of the judgment and decree dated 29.3.1993 passed by a learned Single Judge of this court making an award dated 23.12.1989 the rule of the court. Insofar as the application under Order 9 Rule 13 CPC is concerned, it has been prayed in the alternative that this court be pleased also to treat the application as one seeking review of the judgment and decree inasmuch as they suffers from an error apparant on the face of the record. The relevant facts are all stated in the application. The learned counsel have been heard on this alternate prayer. 2. The Arbitrator published the award on 23.12.1989 and gave notice to the par...
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