Delhi Court April 1993 Judgments
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income-tax Officer Vs. Deepak Agarwal (P) Family Trust
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-30-1993
Reported in: (1993)45ITD127(Delhi)
" 1. Under the facts and circumstances, the Appellate Assistant Commissioner was not justified in admitting the appeal against the assessment order under Section 143(1) because in such cases instead of providing appeal under Section 246(1)(c) the scheme of the Act has provided filing of application under Section 143(2)(b). 2. The learned Appellate Assistant Commissioner has erred in holding that while framing the assessment under Section 143(1), the Income-tax Officer can make only two adjustments mentioned in Section 143(1)(b) and in ignoring that Section 143(1)(b) limits the Income-tax Officer's powers of adjustments only in regard to determination of income but not in regard to determination of tax payable. 3. The learned Appellate Assistant Commissioner has erred in holding that the Income-tax Officer's action of taking the status as association of persons unspecifie'd shares is not permissible under Section 143(1) of the Income-tax Act. 4. The Appellate Assistant Commissioner was...
Old Village Industries Ltd. Vs. Union of India and Others
Court: Delhi
Decided on: Apr-30-1993
Reported in: AIR1993Delhi321; 51(1993)DLT19; 1993(27)DRJ41; 1994(73)ELT289(Del)
ORDER1. The petitioner has challenged the action of the respondents in withdrawing the Cash Compensatory Support in respect of exports effected pursuant to the policy of Government of India announced on 29th March, 1978. The petitioner is exporter engaged in exporting ready made garments to various countries. Respondent No. 1 is Union of India, Respondent No. 2 is Textile Commissioner, Ministry of Commerce and Industries. Respondent No. 2, from year to year, announces various export incentives to which exporters are entitled on the exports made by them. Respondent No. 3 is Indian Cotton Mills Federatation. It entertains and examines the applications of the exporters in the prescribed manner for cash assistance and distributes the various export incentives to which the exporters are entitled. Respondent No, 4 is Apparels Export Promotion Council, which inter alias has function of implementing the Government's policy as regards the exports.2. On 29th March, 1978, respondent No. 2 intimat...
U.K. Mehra Vs. Union of India and Others
Court: Delhi
Decided on: Apr-30-1993
Reported in: AIR1994Delhi25; [1997]88CompCas213(Delhi); 51(1993)DLT14; 1993(26)DRJ495; ILR1993Delhi403
Dev Singh, J.1. This is a petition for issue of a writ restraining the first respondent from granting approval to the application of the third respondent a company incorporated in the USA, for setting up a unit under Electronic Hardware Technology Park Scheme through the agency of its proposed Indian subsidiary. 2. According to the case set up in the writ petition, the second petitioner, a private company incorporated under the Indian Companies Act and comprising of relations of the first petitioner, entered into an international distributorship agreement dated June 9, 1986, with the third respondent a company incorporated in the USA, manufacturing computer hardware and software and automatic teller machines (for short 'ATMs'), etc., whereby the second petitioner was appointed as the sole distributor in India with the right and license to market and service the products of the third respondent. It is also claimed that they entered into a joint venture agreement dated June 10, 1986, for...
Vijay Foam and Company Vs. V.K. Bajaj and Company
Court: Delhi
Decided on: Apr-30-1993
Reported in: 1997(2)ARBLR397(Delhi); 51(1993)DLT403; 1993(26)DRJ511
Dalveer Bhandari, J. 1) The plaintiff filed a suit for perpetual injunction against the defendant praying that the defendant be restrained from using the trade mark Royall TOUCH/RoyalL or any other Trade Mark as may be identical with or deceptively similar with RoyalL: (2) It is averred in the plaint that since 1961, the plaintiff has been carrying on well established business as manufacturers and merchants of brassieres and panties. The plaintiff has been: using the Trade Mark 'RoyalL' for the purposes of marketing their product in the market. The aforesaid Trade Mark 'RoyalL' of the plaintiff is registered under no. 325263 as dated 20thMay, 1977. The aforesaid Trade Mark was advertised in the Trade Marks Journal no.730 dated 1st November, 1979 at page 941. (3) The plaintiff got its Trade Mark 'RoyalL' renewed from time to time and the same still remains valid on the records of the Trade Marks Registry. thereforee, the plaintiff has got an exclusive right to use the said Trade Mark. (...
Malhotra Jewellers Vs. Income Tax Officer.
Court: Delhi
Decided on: Apr-30-1993
Reported in: (1993)47TTJ(Del)354
ORDERJ. P. BENGRA, J. M. :This is an appeal by the assessed against an order of the CIT(A), Rohtak, pertaining to the asst. yr. 1989-90.2. The first and second ground of the assessed relate to an addition of Rs. 1,97,768 being the value of gold jewellery found excess on physical verification at the time of survey. Second ground is related to the first one where the Revenue authorities have computed profit at Rs. 650 on sales of said jewellery outside the books of account. The assessed firm derives income from the dealing in purchase and sale of gold ornaments and other allied items. On 4th Nov., 1988, a survey under S. 133A of the IT Act, was conducted at the business premises of the assessed firm. As a result of physical verification of stock vis-a-vis books maintained by the assessed, excess stock of gold weighing 642.109 grams, later on which was corrected to 649.100 grams mentioning that there was an arithmetical mistake in calculating the difference, was found. This was shown as u...
Shri Radha Kishan Sachdeva and Others Vs. Flt. Lt. L.D. Sharma and Ano ...
Court: Delhi
Decided on: Apr-28-1993
Reported in: 1994ACJ109
ORDERUsha Mehra, J.1. Radha Kishan and others have come up in appeal under S. 110-D of the Motor Vehicles Act, 1939 (hereinafter called the Act) assailing the order dated 29-11-80 passed by the Motor Accident Claims Tribunal (hereinafter called the Tribunal), thereby dismissing the claim petition of the appellants. In nutshell, the facts are that Shri Rajinder Kumar Sachdeva met with a road accident caused by a two-wheeler scooter on 3-7-75 at about 4.25 p.m. opposite WHO building, Ring Road. He died on 6-7-75 in the hospital. Rajinder Kumar was employed with the Delhi Electric Supply Undertaking. He was 25 years old, unmarried at the time of his death. At about 4.25 p.m., the deceased along with his colleagues was walking on the 'Kacha Patri' in front of WHO building and was going towards Indraprastha Bus Depot. A person driving Scooter No, HRG -- 1975 came at a fast speed from the Ashram side and hit the deceased, because of the impact Rajinder Kumar fell down. He received severe hea...
Radha Kishan Sachdeva and ors. Vs. L.D. Sharma and anr.
Court: Delhi
Decided on: Apr-28-1993
Reported in: AIR1993Delhi324; 51(1993)DLT514; 1993(27)DRJ18
Usha Mehra, J.(1) Radha Kishan.and others have come up in appeal under Section 110-D of the Motor Vehicles Act, 1939 (hereinafter called the Act) assailing the order dated 29.1 1.80 passed by the Motor Accident Claim Tribunal (hereinafter called the Tribunal), thereby dismissing the claim petition of the appellants. In nut shell, the facts are that Shri Rajinder Kumar Sachdeva met with a road accident caused by a two-wheeler scooter on 3.7.75 at about 4.25 p.m. opposite Who building. Ring Road. He died on 6.7.75 in the hospital. Rajinder Kumar was employed with the Delhi Electric Supply Undertaking. He was 25 years old, unmarried at the time of his death. At about 4.25 p.m., the deceased Along with his colleagues was walking on the 'Kacha Patri' in front of Who building and was going towards Indraprastha Bus Depot. A person driving Scooter No. HRG-1975 came at a fast speed from the Ashram side and hit the deceased, because of the impact Rajinder Kumar fell down. He received severe head...
J.K. Synthetics Ltd. and ors. Vs. N.C. Shrma
Court: Delhi
Decided on: Apr-28-1993
Reported in: (1993)113CTR(Del)27; 59(1993)DLT579; 1993(26)DRJ374; [1993]202ITR284(Delhi)
R.L. Gupta, J.(1) This petition has been filed under Section 482 of the Code of Criminal Procedure (Code for short) for quashing proceedings started on a complaint dated 26.3.1992 filed by respondent Sh.N.C.Sharma, Assistant Commissioner of Income Tax against the petitioners for having committed offences under Section 276C(l), 277 read with Section 278B of Income tax Act (Act for short) in relation to the Income tax return filed on 30.7.1985 by the first petitioner for assessment year 1985-86. (2) For appreciating the contentions raised in this petition, it is necessary first to advert to the allegations made in the complaint against the petitioners by the respondent. A copy of the complaint is Annexure A with this petition. The substance of the allegations is that petitioner No.1 is a limited Company registered under the Companies Act,1956 while petitioners 2 and 3 were the Managing Director and Vice Chairman-cum-Managing Director of petitioner No.1 during the assessment year 1985-86....
Godhwani Brothers Vs. Assistant Commissioner of Income Tax.
Court: Delhi
Decided on: Apr-28-1993
Reported in: (1994)48TTJ(Del)403
ORDERR. M. MEHTA, A.M. :This appeal is directed against the order passed by the CIT(A) confirming a penalty of Rs. 54,686 imposed on the assessed by the Assessing Officer under S. 271(1)(c).2. The appellant in this case is a registered firm engaged in the business of purchase and sale of goat and sheep skins, export of leather garments and trading in imported goods. The aforesaid activities are carried on from the head officer located at Delhi and branch office at Bombay.3. The returned income in this case was Rs. 1,11,890 which came to be computed at a figure of Rs. 84,10,068 by the Assessing Officer, but after further appeals before the CIT(A) and the Tribunal the same stood reduced to Rs. 4,09,381. It may also be mentioned that the assessed had a closing stock inventory of Rs. 28 lakhs and odd to which the Assessing Officer made an addition to the tune of Rs. 25,82,917 on account of under valuation of closing stock. This comprised of Rs. 25 lakhs in respect of raw hide and skins and...
Deputy Commissioner of Vs. Modi Cement Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Apr-27-1993
Reported in: (1993)46ITD32(Delhi)
1. This is an appeal by the revenue against an order of the Commissioner of Income-tax (Appeals)-XVI, New Delhi, pertaining to assessment year 1985-86.2. The grievance of revenue in this appeal is that the CIT (Appeals) erred in excluding a sum of Rs. 22,99,975 from taxable income of the assessee. During the assessment year under consideration the assessee-company was engaged in setting up a cement plant at Raipur, Madhya Pradesh. The company applied for grant of loans from various financial institutions and in pursuance of the request made by the company it had received Rs. 12,38,93,087 loan from these financial institutions. The company did not require the entire amount for setting up of this plant during this assessment year. Therefore, the entire funds received could not be utilised immediately. So the assessee-company made deposits of surplus funds in the bank in short-term deposit schemes. On these deposits the company earned interest amounting to Rs. 22,99,975. The Assessing Of...
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