Delhi Court October 2000 Judgments

Commissioner of Income-tax Vs. Mool Chand Siri Kishan Dass

Court: Delhi

Reported in: (2001)168CTR(Del)648; [2001]248ITR463(Delhi)

Arijit Pasayat, C.J. 1. Pursuant to an order dated November 22, 1979, in I.T.C. No. 51 of 1978 under Section 256(2) of the Income-tax Act, 1961 (inshort 'the Act'), Income-tax Appellate Tribunal, Delhi Bench-D (in short 'the Tribunal'), has referred the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case and having regard to the fact that the assessed agreed to be assessed on an income of Rs. 20,900, the Tribunal was right in holding that a penalty under Section 271(1)(c) could not be imposed ?'2. The assessed filed a return of income from salary at Rs. 1,800. Action was taken under section 34 of the Indian Income-tax Act, 1922 (in short 'old Act'), and reassessment was completed on August 28, 1958, for the assessment year 1954-55, which was set aside by the Appellate Assistant Commissioner (in short 'the AAC'), vide order dated November 6, 1959. While making a fresh assessment, the Assessing Officer made inquiries into the busi...

Distillers' Trading Corporation Ltd. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [2001]252ITR795(Delhi); [2001]115TAXMAN526(Delhi)

Arijit Pasayat, C.J. 1. On being moved by the assessed under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the Income-tax Appellate Tribunal, Delhi Bench 'D', Delhi (in short 'the Tribunal'), has referred the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the disallowance of the loss of Rs. 2,00,000 claimed by the assessed, as capital loss ?'2. The factual position giving rise to the reference is as follows : The assessed, a public limited company, during the relevant period carried on business in the purchase and export of industrial alcohol, bulk handling and storage of liquid Chemicals and acted as agents of the State Trading Corporation of India (in short 'the Corporation') for storage and handling of their vegetable oils. For the assessment year 1973-74, relating to the previous year ending on September 30, 1972, the assessed disclosed a net income of Rs. ...

Delhi Vidyut Board Vs. Krishan Lal

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

Lokeshwar Prasad, President: 1. The present appeal, filed by the appellant, under Section 15 of the Consumer Protection Act, 1986 (hereinafter referred to as the Act), is directed against order dated 22.10.1999, passed by District Forum No. 1 in Complaint Case No. 1531/98 entitled Shri Krishan Lal v. Delhi Vidyut Board. 2. The facts, relevant for the disposal of the present appeal, briefly stated, are that the respondent, who is having an electricity connection, in his name, had filed a complaint under Section 12 of the Act before the District Forum, averring that in respect of his electricity connection, in May, 1991, he had received an inflated bill of Rs. 52,239.25 and when he approached the office of the appellant, he was told either to pay the amount of the bill or to pay a sum of Rs. 10,000/- by way of illegal gratification. It was alleged that as the respondent was not in a position to pay either the amount of the bill or the amount of illegal gratification, demanded from him, ...

Shri Lakhjit Singh Bindra and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(72)ECC761

1. The above appeals arise out of the order of the Commissioner of Customs, New Delhi who has ordered confiscation of foreign liquor, food stuffs and cosmetics seized from the godown of M/s. B.T. Agencies Pvt.Ltd.; from the lobby outside the bonded warehouse in the basement of the premises of M/s. B.T. Agencies and from the residence of Shri S.S.Bindra, Managing Director of M/s. B.T. Agencies on 13.2.98, with option to redeem the same on payment of fine of Rs. 10 lakhs and imposed penalties as under on the following persons: 2. The brief facts of the case are that on 13.2.98, the Customs Preventive officers searched the residence of Shri S.S. Bindra, Managing Director-of M/s. B.T. Agencies Pvt. Ltd and recovered and seized foreign liquor such as Scotch Whisky, wine, beer valued at Rs. 1,68,750 as Shri Bindra could not produce any evidence showing the lawful acquisition/possession/import of these goods. The office of M/s.B.T. Agencies was also searched and foreign liquor, food stuff an...

Commissioner of C. Ex Vs. K.C. Bearing (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(127)ELT168TriDel

1. The common issue, involved in these appeals, is in respect of classification of integral shaft bearings or water pump bearings.Therefore, these appeals are being taken up together.2. Revenue filed these appeals against the order-in-appeal passed by the Collector (Appeals), whereby the integral shaft bearings or water pump bearings are held to be classifiable under Heading 84.82 of the Central Excise Tariff.3. Heard ld. DR and perused the appeal papers, as none appeared on behalf of the respondents in spite of notice.4. The Commissioner (Appeals), in the impugned order, relied upon the earlier order-in-appeal No. A-20/95, dated 11-1-95 and No. A-31/95, dated 17-1-95. The appeals, filed by the revenue, against the earlier order-in-appeal, relied upon by the Commissioner (Appeals) is dismissed by the Tribunal vide Final Order No. C-I/3801-02/ WZB/2000, dated.24-10-2000. In view of the earlier decision of the Tribunal, we find no merit in the appeals and rejected the same....

Cce, Jaipur Vs. M/S Shankar Casting and Industries,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(137)ELT1317TriDel

1. This case involves a classification dispute in relation to the period from 08.03.96 to 31.03.96. The products in question are unmachined cast iron (in short, CI) castings, of which the Department claims classification under Central Excise Tariff Heading (TH) 73.25 while the assessees claim it under TH 87.37.2. During the above period, the assessees (respondents) were engaged in the manufacture of CI articles. Central Excise (Anti-evasion) officers, who visited the respondents' factory on 24.08.96, noticed that they had cleared for home consumption CI castings (unmachined) during the above period without payment of duty and that, in doing so, they considered the goods as flour mill parts classifiable under TH 84.37 and claimed exemption from payment of duty under Notification No.56/95-CE dated 16.03.95. The offices also worked out the amount of duty allegedly evaded by the party in making the above clearances of the goods, which stood at Rs.38,362/-. On the basis of the investigativ...

Lakhjit Singh Bindra Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(130)ELT352TriDel

1. The above appeals arise out of the order of the Commissioner of Customs, New Delhi who has ordered confiscation of foreign liquor, food stuffs and cosmetics seized from the godown of M/s. B.T. Agencies Pvt.Ltd. from the lobby outside the bonded warehouse in the basement of the premises of M/s. B.T. Agencies and from the residence of Shri S.S.Bindra, Managing Director of M/s. B.T. Agencies on 13-2-98, with option to redeem the same on payment of fine of Rs. 10 lakhs and imposed penalties as under on the following person 2. The brief facts of the case are that on 13-2-98, the Customs Preventive officers searched the residence of Shri S.S. Bindra, Managing Director of M/s. B.T. Agencies Pvt. Ltd. and recovered and seized foreign liquor such as Scotch Whisky, wine, beer valued at Rs. 1,68,750/- as Shri Bindra could not produce any evidence showing the lawful acquisition/possession/import of these goods. The office of M/s.B.T. Agencies was also searched and foreign liquor, food stuff an...

Anis-ur-rehman and anr. Vs. Delhi Development Authority

Court: Delhi

Reported in: 2001IAD(Delhi)70; 88(2000)DLT814; 2000(57)DRJ101

Vijender Jain, J.1. Rule. 2. The present petition has been filed aggrieved by the non-action on the part of the respondent to hand over the possession of shop No. 7 measuring five square meters situated at Convenient Shopping Centre, Sector-C, Pocket-9, Vasant Kunj, Delhi for which the petitioner gave its bid for Rs. 1,89,000/- in the year 1989 which was duly accepted by the respondent and petitioner deposited a sum of Rs. 47,250/- then and there and the bid was duly confirmed. In the alternative, the petitioner has prayed that if DDA is not in a position to hand over the shop measuring five square meters then the amount deposited by the petitioners with DDA be returned along with interest @ 24% p.a. 3. One of the main grievances of the petitioner is that at the time when the bid was accepted, the shop was described as general shop/vegetable shop having an area of five square meters. Same was shown in the Lay Out Plan and also detailed in the Bid Form. It is the case of the petitioner ...

M/S. Bindra Builders Vs. I.B.Pl. Group of Companies

Court: Delhi

Reported in: 2001IIIAD(Delhi)920; 2001(57)DRJ848; 2001(3)RLR323

ORDERVikramajit Sen, J.1. In the present case the Petitioner had, on 25th March, 1994 issued a letter to the Respondent stating the receipt of a cheque No.173639 for Rs.1,41,696/- would be towards full and final payment of dues in respect of the said construction. Even thereafter the present petition under Section 20 of the Arbitration Act has been filed. On a reading of the petition, it is at once clear that the Petitioner has altogether failed to deal with the circumstances in which the letter dated 25th March, 1994 was issued. Knowing that it had issued such a letter, it was essential that the question addressed explicitly. All that has been stated is that it 'seems' that some discrepancy in the account exists. In my opinion due significance and sanctity must be given to letters where full and final satisfaction is recorded. Learned counsel for the Petitioner submits that it is well settled that the issuance of a letter such as that dated 25th March, 1994 does not bar the party to s...

Puran Singh Vs. Nct of Delhi and anr.

Court: Delhi

Reported in: 2001(73)ECC455

R.S. Sodhi, J.1. This Criminal Appeal is directed against the judgment and order of the Special Judge, Delhi in Sessions Case No. 3/96 dated 25.9.1999 whereby the learned Special Judge has held the appellant guilty under Sections 21/65/85 of the NDPS Act, 1985 and order dated 29.9.1999 whereby the learned Special Judge sentenced the appellant to undergo rigorous imprisonment for ten years together with a fine of rupees one lac and in default thereof to undergo further simple imprisonment for two years.2. The case of the prosecution is that on 1,11.1995 at about 12.30 P.M., while SI Ram Avtar was going to his office at PG Cell, Rajouri Garden, Delhi, he received a secret information that a person who sells smack will come on a two wheeler scooter in Krishna Park Extn., Tilak Nagar, Delhi and if a raid is conducted, a large quantity of smack may be recovered from his possession.3. This information was reduced into writing vide DD No. 8. A raiding party was constituted, which reached Kris...