Delhi Court July 2001 Judgments

Assistant Commissioner of Income Vs. Smt. Geeta Devi

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This is an appeal by Department against the order of CIT(A) dt. 21st Sept., 1994 relating to asst. yr. 1991-92. The following ground of appeal has been taken by the Department: "On the facts and circumstances of the case, learned CIT(A)-X, New Delhi has erred in deleting the penalty of Rs. 2,00,000 imposed under Section 271(1)(c) of the IT Act, 1961." 2. Brief facts of the case are that the assesses earned income from purchase and supply of different types of iron goods to the Ministry of Railways on contract basis. During the course of assessment proceedings the assessee was required to file the month-wise details of purchase and sales. After verifying the purchases and sales, the AO noted that purchases between January to March have been made more than Rs. 2 lakhs. However, the sales were shown in the months of January and February at Rs. 1,450 and Rs. 2,7.50 respectively. The closing stock was shown only at Rs. 8,208. The assessee was required to file the explanation regarding t...

Assistant Commissioner of Vs. Geeta Devi

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This is an appeal by department against the order of CIT (Appeals) dt. 21-9-1994 relating to assessment year 1991-92. The following ground of appeal has been taken by the department:-- "On the facts and circumstances of the case, Ld. CIT(A)-X, New Delhi has erred in deleting the penalty of Rs. 2,00,000 imposed under Section 271(1)(c) of the Income-tax Act, 1961." 2. Brief facts of the case are that the assessee earned income from purchase and supply of different types of iron goods to the Ministry of Railways on contract basis. During the course of assessment proceedings the assessee was required to file the month-wise details of purchase and sales. After verifying the purchases and sales, the Assessing Officer noted that purchases between January to March have been made more than Rs. 2 lakhs. However, the sales were shown in the months of January and February at Rs. 1,450 and Rs. 2,750 respectively. The closing stock was shown only at Rs. 8,208. The assessee was required to file t...

Asstt. Cit Vs. Smt. Geeta Devi

Court: Delhi

Reported in: [2001]79ITD347(Delhi)

ORDERThis is an appeal by department against the order of Commissioner (Appeals) dated 21-9-1994 relating to assessment year 1991-92. The following ground of appeal has been taken by the department :'On the facts and circumstances of the case, learned Commissioner (Appeals)-X, New Delhi has erred in deleting the penalty of Rs. 2,00,000 imposed under section 271(1)(c) of the Income Tax Act, 1961.'2. Brief facts of the case are that the assessed earned income from purchase and supply of different types of iron goods to the Ministry of Railways on contract basis. During the course of assessment proceedings the assessed was required to file the month-wise details of purchase and sales. After verifying the purchases and sales, the assessing officer noted that purchases between January to March have been made more than Rs. 2 lakhs. However, the sales were shown in the months of January and February at Rs. 1,450 and Rs. 2,750 respectively. The closing stock was shown only at Rs. 8,208. The as...

Bhagwan Panda Vs. State

Court: Delhi

Reported in: 2001VAD(Delhi)414; 92(2001)DLT182; 2001(59)DRJ236

R.S. Sodhi, J 1. This criminal revision is directed against the judgment and order dated 9.3.2001 of the learned Additional Sessions Judge whereby the learned Judge found sufficient material to frame charge under Section 306 IPC. This order of the learned Additional Sessions Judge is challenged on the ground that from the material on record it appears that the deceased and the accused had a close mental and physical relationship which was not respected by the accused leading to utter desperation. Due to this the deceased committed suicide.2. It was argued by learned counsel for the petitioner that ingredient of Section 306 IPC, which requires aiding or abetting suicide, is absent. On the other had, learned counsel for the State submitted that there is ample evidence on record to show that the accused gradually, over a period of time, drove the deceased to a state of helpless despair which amounts to abetting to take the extreme step. He submitted that what happened on the fateful eveni...