Delhi Court December 2001 Judgments
Home Cases Delhi 2001 Page 9 of about 141 results (0.020 seconds)Chattar Singh and ors. Vs. Indira Gandhi National Open University
Court: Delhi
Reported in: 2002IVAD(Delhi)365; 96(2002)DLT390
Mukundakam Sharma, J. 1. As the facts and issues raised in the present petitions are similar, I propose to disposeof all these writ petitions by this common judgment and order. 2. The petitioners in these writ petitions were engaged by the respondents for various jobslike Production Assistant, Attendant, Technician, Cameraman, Helper (Electrician) and OfficeAttendant. Some of the petitioners were initially appointed on adhoc basis. However, all thepetitioners were subsequently appointed on contract basis. A complete chart showing names of thepetitioners, the post against which they were appointed, date of commencement of their firstcontract and the date of expiry of last extension is shown herebelow:- -------------------------------------------------------------------S.No. CWP Name(s) of Post Date of Date of expiryNo. petitioner(s) commence- of lastment of extensionfirstcontract1. 3158/98 Snajeev Katoach Prod. 17.1.1996 2.7.98Assistant2. 6593/98 Bhuvan Pant -do- 26.5.1995 2.7.983. 2675...
Tag this Judgment!Commissioner of Income-tax Vs. Seth Kedar Nath Modi,
Court: Delhi
Reported in: (2002)173CTR(Del)456; [2002]257ITR301(Delhi)
A.K. Sikri, J.1. The questions of law raised in all these income-tax references are common. For the sake of convenience, it would be appropriate to reproduce the questions referred for opinion in I. T. R. No. 287 of 1981 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the value of perquisite on account of residential house known as 'Modi Bhawan' was not assessable under Section 28 read with Section 2(24)(iv) of the Income-tax Act, 1961, but under Section 17(2) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the method of assessing its value was correct in law and whether the Tribunal was justified in reducing it from the value assessed by the Appellate Commissioner ?' 2. Before adverting to the aforesaid questions, it would be appropriate to state the background facts under which these questions have arisen in all these cases.3. The various assessed in these cases are family members...
Tag this Judgment!Saraswati Kunj Co-operative House Building Society Ltd. Vs. Appropriat ...
Court: Delhi
Reported in: (2002)173CTR(Del)454
By the Court This writ petition is directed against an order dated 30-8-2001, passed by the Appropriate Authority of the Income Tax Department whereby and whereunder, it directed as under :'Reply to these two letters have been filed dated 27-8-2001, one of which was received vide receipt No. 789 of this office letter dated 27-8-2001, another letter of the same date was filed during the course of hearing on 29-8-2001. On going through the reply filed on behalf of transferor and transferee by Ashok Kumar Gadiya C.A., it is seen that the transfer has already taken place in spirit and substance by giving possession of the subject property to the transferee. Considering the description against Col. No. 11 of the annexure to Form No. 37-I that 'possession is already handed over to the Member Rajiv Gupta supported by Baynama' Baynam dated 20-3-2001, stating that 'Or plot ka kabja Member Ko Pahale Kara Diya Gaya Haa'. In view of contemporaneous record as given in 'Bayanama: we are of the view ...
Tag this Judgment!Ericsson Communication Ltd. Vs. Dy. Cit
Court: Delhi
Reported in: (2002)74TTJ(Del)337
ORDERK.C. Singhal, J.M.Both the appeals were heard together and are being disposed of by the common order for the sake of convenience. ITA No. 4494 is against the order of the Commissioner (Appeals) confirming the action of assessing officer under section 201(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act) demanding the tax which ought to have been deducted at source by the assessed under section 195. ITA No. 4495 is against the order of the Commissioner (Appeals) confirming the levy of interest under section 201(1A) of the Act.2. The brief facts giving rise to these appeals are these. The assessed is a 100 per cent subsidiary company of M/s. Telefonaktiebolaget L.M. Ericssion, Sweden (hereinafter referred to as LME') which was incorporated in India in pursuance of the approval dated 5-2-1996, granted by Ministry of Industry, Government of India. It is engaged in the business of setting up/installation and commissioning of telecom projects and setting up of informat...
Tag this Judgment!Commissioner of Income-tax Vs. Vishal Builders P. Ltd.
Court: Delhi
Reported in: (2002)173CTR(Del)112; [2002]254ITR55(Delhi)
S.B. Sinha, C.J.1. The questions referred under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), for the opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench 'C', Delhi (hereinafter referred to as 'the Tribunal'), in R. A. No. 942 (Delhi) of 1980 are in the following terms :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in law in upholding that the security deposit of Rs. 3,66,000 forfeited by the Delhi Development Authority for retracting the bids offered by the assessed for purchasing the commercial flats in Nehru Place, New Delhi, was a business loss and was deductible in computing the assessed's income for the assessment year 1975-76 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding that the provision of Rs. 2,42,000 for registration charges of plots by the assessed in its accounts were chargeable as accru...
Tag this Judgment!Commissioner of Income-tax Vs. Pushpak Enterprises
Court: Delhi
Reported in: [2002]254ITR193(Delhi)
S.B. Sinha, C.J.1. The appellant herein has filed appeals under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), against the order dated December 19, 2000, passed by the Income-tax Appellate Tribunal, Delhi Bench 'E', New Delhi (hereinafter referred to as 'the Tribunal'), in I. T. A. Nos. 231 and 232/DeIhi of 1994 and I. T. A. Nos. 141 and 142/Delhi of 1994 for the assessment years 1981-82 and 1982-83.2. The appellant has sought to raise the following-substantial questions of law for consideration of this court :'(a) Whether the Income-tax Appellate Tribunal exceeded its jurisdiction in deciding issue of limitation not raised by the assessed-firm in appeal ? (b) Whether the Income-tax Appellate Tribunal was right in law in annulling the reassessment orders framed by the Assessing Officer for the assessment years 1981-82 and 1982-83 ? (c) Whether the Income-tax Appellate Tribunal was correct in law in holding that on the facts of the case of the present a...
Tag this Judgment!Elizabeth Skariah Vs. Aby Skariah and ors.
Court: Delhi
Reported in: AIR2002Delhi307; 95(2002)DLT343; I(2002)DMC273
J.D. Kapoor, J.1. This is a suit for permanent injunction restraining the defendant No. 1 from contracting a second marriage during the subsistence of his marriage with the plaintiff herein and also restraining the defendant Nos. 2 to 5 from taking any steps in any manner in connection with or in furtherance of the design of the said second marriage of defendant No. 1 or in any way executing or advancing the same or permitting or conniving at it.2. The plaintiff is Christian by religion. Though she hails from Kerala but since childhood is domiciled in Delhi. She is the daughter of Pastor (Preacher) T Samuel, who is attached to the United Pentecostal Church, Green Park, New Delhi for the last over thirty five years. Defendant No. 1 is then son of defendant Nos. 2 & 3, while defendant No. 4 is the sister of defendant No. 1 and defendant No. 5 is the husband of defendant No. 4. The marriage of the plaintiff with defendant No. 1 was solemnised on 21.12.1994. It was an arranged marriage. It...
Tag this Judgment!The Commissioner of Income Tax, Delhi (Central), New Delhi Vs. Orissa ...
Court: Delhi
Reported in: 95(2002)DLT705
S.B. Sinha, C.J. 1. As these matters involve identical questions, they will be governed by this common judgment. 2. Pursuant to the direction given by this Court under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'), following questions have been referred for opinion of this Court by Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi (hereinafter referred to as the 'Tribunal'):- '1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in directing the Income-tax Officer to work out and allow the assessed relief under Section 80-J of the Income-tax Act, 1961, in respect to its Mohuda Unit? 2. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that Sub-rule (3) of Rule 19-A of the Income-tax Rules is in conflict with the provisions of Section 80-J of the Income-tax Act and is, thereforee, to be ignored and that in computing the capital employed in the Mohuda Unit for pur...
Tag this Judgment!Bureau of Indian Standards Employees Union and ors. Vs. Bureau of Indi ...
Court: Delhi
Reported in: 95(2002)DLT444
S.B. Sinha, C.J.(A) FACTS OF THE CASE:- 1. The Indian Standards Institution (hereinafter referred to as the 'ISI') was established on 03.09.1946. By virtue of a Resolution adopted by the Government of India, Bye-Laws were framed laying down the conditions of service of its employees, in terms whereof, the employees were to be governed by similar conditions of service as applicable to the employees of similar status in the Central Government. The ISI was converted into Bureau of Indian Standards (hereinafter referred to as the 'BIS' ) by an act of Parliament No. 63 of 1986 known as Bureau of Indian Standards Act, 1986 (hereinafter referred to as the 'BIS Act').2. The rules and regulations were framed there under and the Stenographers/Assistants were put of the scale of pay of Rs. 1,400/- - Rs, 2,600/- in terms of the recommendations of the 4th Pay Revision Commission.3. The petitioners contended that when the petitioner Nos. 2 to 6 joined the service of the respondent No. 1 as 'Junior S...
Tag this Judgment!Naveen Kumar Aditya Vs. Escorts Finance Ltd.
Court: Delhi
Reported in: 95(2002)DLT822; 2002(61)DRJ391
K. S.Gupta, J. 1. In this petition under Section 482 Cr.P.C. the petitioner seeks quashment of complaint and proceedings taken out there under against him.2. Complaint was filed by Escorts Finance Ltd, respondent on 12th October 1999 against the petitioner-accused, interalia, alleging that it is a Non Banking Financial Institution and engaged in the field of hire- purchase / leasing of plant and machinery, fixed deposits, inter-corporate deposits and bill discounting facility etc. The petitioner joined as an Assistant on 24th May 1995 at New Delhi and he continue in the employment of respondent till 1st December 1998 on which date he was relieved from the services of company. Then he was working as Executive and posted in Hyderabad. In the course of employment petitioner was authorised to receive payments from the customers and issue receipts to them on behalf of company. Amounts received by the petitioner either through cheque or cash on behalf of company were to be deposited in the C...
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