Delhi Court January 2001 Judgments

Himachal Pradesh State Co-op Bank Ltd. Vs. M/S. Gulshan Kumar and Brot ...

Court: Delhi

Reported in: 2001IIIAD(Delhi)474; 91(2001)DLT140; 2001(58)DRJ248

ORDERJ.D. Kapoor, J. 1. It appears that the plaintiff has not come before this Court with clean hands and as such is faced with an application under Order VII Rule 11 CPC read with Section 151 CPC firstly for the statutory provisions that not Court shall have any jurisdiction to entertain any suit or any proceedings is respect of such disputes between members who are governed by the HP Cooperative Societies Act, 1968 and secondly suit was filed in this Court after participating in the arbitration proceedings before the Arbitrator.2. Plaintiff bank is a registered Society under the Himachal Pradesh State Co-operative Societies Act, 1968 having its registered office at Shimla. Defendant no.1 is a sole proprietorship concern running its business in the name and style of M/s. Gulshan Kumar & Brothers having its office at New Delhi Defendant No.2 is a sole proprietor of the defendant no.1/firm while defendants 3 to 10 are the guarantors. Plaintiff bank on the request of the defendant no.2 a...

Additional Commissioner of Income-tax Vs. Sagoon Builders (P.) Ltd.

Court: Delhi

Reported in: (2001)169CTR(Del)533; [2001]250ITR868(Delhi); [2001]117TAXMAN203(Delhi)

Arijit Pasayat, C.J. 1. At the instance of the Revenue, the following questions have been referred for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 (in short the 'Act'), by the Income-tax Appellate Tribunal (in short, the 'Tribunal') : 'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income of Rs. 2,000 per month earned by the assessed in consideration of the transfer of all its business commitments of Atma Ram Construction Pvt. Ltd. is to be taxed as a business income, though the business activity of the assessed ceased with the transfer and the consideration was in pursuance of only a letting agreement Whether, on the facts and in the circumstances of the case, the Tribunal is correct in allowing a salary of Rs. 1,000 p.m. to Shri R. K. Sawhney employed by the assessed-company by ignoring the material fact that there was no business activity worth its name carried on by the assessed-company ...

VipIn Kumar Khanna Vs. Commissioner of Income-tax

Court: Delhi

Reported in: (2001)171CTR(Del)218; [2001]251ITR782(Delhi); [2001]116TAXMAN821(Delhi)

Arijit Pasayat, C.J. 1. At the instance of the assessed, the following question has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), by the Income-tax Appellate Tribunal (in short, 'the Tribunal') in respect of the assessment years 1968-69 and 1969-70 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Inspecting Assistant Commissioner (Assessments) was justified in assessing the income of the assessed under Section 64(1)(i) of the Income-tax Act read with the Explanationn ?' 2. The factual position in a nutshell is as follows : Both the assessed and his wife, Smt. Naginder Kumari Khanna, were during the relevant assessment years partners of a firm, Delhi Small Scale Industries. For the previous assessment year income was assessed under Section 64(1)(i) and was assessed in the hands of his wife. However, during the assessment years 1968-69 and 1969-70, the Assess...

Commissioner of Income-tax Vs. Jamnadass Ram Krishan

Court: Delhi

Reported in: [2001]250ITR155(Delhi); [2002]120TAXMAN240(Delhi)

Arijit Pasayat, C.J.1. On being moved for reference under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act'), the Income-tax Appellate Tribunal, Delhi Bench-B ('the Tribunal', in short), has referred the following question for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the learned Tribunal is correct in law in holding that the sum of Rs. 45,547 is allowable as sales tax liability in the assessment year 1978-79 ?'2. The dispute relates to the assessment year 1978-79.3. The factual position as set out in the statement of case is as follows :4. The assessed is a registered firm dealing in cotton yarn, cotton thread and jute products. The sales tax authorities demanded sales tax on the sale of yarn. The assessed and other dealers dealing in the article questioned the levy. The Financial Commissioner considered the case of the assessed and other dealers and allowed their claim. Accordingly, the assessed did not make any provision for...

Renu Dhingra Vs. Vijay Dhingra

Court: Delhi

Reported in: 2001IIIAD(Delhi)700; 90(2001)DLT155; I(2001)DMC476

S.K. Mahajan, J.Admit.1. With the consent of the parties, I have heard arguments in this case and the petition is being disposed of finally.2. The respondents filed a petition being HMA 574/97 for the grant of decree of judicial separation on the ground that the petitioner had treated him with cruelty. That petition is being contested by the petitioner. The petitioner also filed a suit as an indigent person in this Court under the Provisions of Hindu Adoption of Maintenance Act for the grant of separate residence and maintenance to her and the children. The petition for the grant of maintenance was filed subsequent to the petition seeking decree of judicial separation filed by the respondent. While the petition for grant of decree of judicial separation is pending in the Court of the Additional District Judge, the suit for maintenance under the Hindu Adoption & Maintenance Act is pending in this Court.3. The petitioner filed an application under Section 10 read with Section 151, CPC in...

Richhpal Singh Vs. Union of India

Court: Delhi

Reported in: 90(2001)DLT794

Devinder Gupta, J.1. These 80 appeals have been preferred by the claimants under Section 54 of the Land Acquisition Act, 1894, (hereinafter referred to as the Act) seeking determination of the amount of compensation payable to them for their lands acquired for public purpose.2. Village Jaitpur is situate by the side of Mathura Road contiguous to DDA Colony Sarita Vihar, Apollo Hospital, Sukhdev Vihar, Ishwar Nagar, New Friends Colony and Villages Jasola and Badarpur. Claimants mostly are displaced persons from Pakistan and claim that after they migrated from Pakistan they were allotted the lands by government. They were fully dependent on the income derived from the lands. For the purpose of construction of Ash Pond of Badarpur Thermal Power Station 729 bigha and 10 bids was land situate in village Jaitpur was notified for being acquired through notification issued under Section 4(1) of the Act on 2.6.1989. Declaration under Section 6 was made on 2.6.1989. Pursuant to the notices issue...

Upper India Hire Purchase Co. Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [2001]251ITR642(Delhi)

Arijit Pasayat, C.J. 1. At the instance of the assessed, the following questions have been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 (in short 'the Act') by the Appellate Tribunal (in short, 'the Tribunal') : 'Whether, on the facts of the case, the Income-tax Appellate Tribunal was legally right in holding that the petitioner-association was not a mutual association in so far as subscription received from temporary hirer members is concerned and thus exempt from taxation Whether, on the facts of the case, the Income-tax Appellate Tribunal was right in holding that the petitioner-association was not a charitable association and thus exempt from taxation under Section 11 of the Income-tax Act, 1961 ?' 2. This dispute relates to the assessment year 1968-69. 3. The dispute relates to assessability of receipts on account of subscription charges of hirer members. The assessed's stand was that this was exempt under Section 11 of the Act. The Inco...

Praveen Kumari Jaitly Vs. Surinder Kumar Jaitly

Court: Delhi

Reported in: I(2001)DMC308

K. Ramamoorthy, J.1. The wife in a matrimonial action for divorce is the appellant in the appeal challenging the decree for divorce passed by the learned Additional District Judge on 17.11.1995.2. The husband-respondent filed the application for divorce on the ground that the appellant had been cruel to the respondent and the members of his family and thereforee, he was entitled to decree for divorce. But appellant-wife resisted the petition on diverse grounds. The respondent examined himself as PW 1 and examined Joginder Singh as PW 2 and Smt. Santosh Chopra as PW 3, who were the neighbours. Besides this, the respondent examined this father Jagdish Lal as PW 4.3. The appellant-wife examined herself as RW 1.4. The main case of the respondent-wife was that the appellant had complained against the respondent and members of his family to the police and she was treating them in a manner unbecoming of wife of the respondent. The act of the appellant in going to the police and treating them ...

Cce, Chandigarh Vs. Pratap Steel Rolling Mills Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This is an application by the Revenue seeking restoration of their appeal which was dismissed as per Final Order No. A/659/2000-NR(SM) dated 20.4.2000. The appeal was dismissed on the ground that the statement of facts and grounds of appeal had not been furnished along with the appeal papers and, therefore, the appeal was not in accordance with Rule 8 of the CEGAT (procedure) Rules, 1982. The Order of the Bench also made clear that the appellants had the liberty to get the appeal revived after making up the deficiency. The deficiency has since been made up the deficiency. The deficiency has since been made up by the appellants as evidenced by the statement of facts and grounds of appeal (duly verified by the Assistant Commissioner) having been brought on record as accompaniments of this application. I,therefore, take the documents on record and treat the aforesaid deficiencies as having been made good by the appellants. Accordingly, the ROA application is allowed and the appeal is ...

Cce, Chandigarh Vs. M/S. Saket Steel Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(128)ELT385TriDel

1. The issue involved in this appeal filed by the Revenue is whether Modvat credit is admissible on the strength of quadruplicate copy of Bill of Entry.2. Shri S. Kumar, learned D.R. submitted that the documents prescribed for availing the Modvat credit is triplicate copy of Bill of Entry and as such Modvat credit cannot be availed of on the strength of quadruplicate copy of Bill of Entry; that the Larger Bench of the Appellate Tribunal in the case of CCE, New Delhi vs. Avis Electronics (P) Ltd., 2000 (117) ELT 571 has held that "it is evidently clear that the manufacturer should who wants to take the credit of the duty paid on inputs must do it on the basis of duplicate copy of the invoice in case the documents evidencing payment of duty on inputs is an invoice...." He, therefore, contended that the Order-in-Appeal which has allowed the Modvat credit should be set aside.3. Opposing the appeal Shri J.S. Agarwal, learned Advocate submitted that the issue involved before the Larger Benc...