Delhi Court October 2002 Judgments
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Commissioner of Income-tax Vs. Capt. K.C. Saigal
Court: Delhi
Decided on: Oct-10-2002
Reported in: 100(2002)DLT760
D.K. Jain, J. 1. In these two references, at the instance of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-C (for short the Tribunal) has referred under Section 256(1) of the Income-tax Act, 1961 (for short the Act) the following question for opinion of this Court: 'Whether on the facts and in the circumstances of the case the expenditure incurred by the assessed in connection with the writ petition under Article 226 of the Constitution for quashing proceedings under Section 147 of the Income-tax Act, 1961 and obtaining advice from tax experts in regard thereto fell within the purview of Section 80-VV of the Income-tax Act, 1961?' 2. Since in both the references, pertaining to assessment years 1976-77 and 1977-78, a common question of law has been referred, these are being disposed of by this common order.3. Briefly stated the facts leading to the reference are: The assessed, an individual, carried the business of arranging charters for ship owners and earned commission/f...
Brig. P.N.S. Narayanan Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Oct-10-2002
Reported in: 2003(66)DRJ74; 2003(1)SLJ94(Delhi)
R.S. Sodhi, J.1. This writ petition is directed against the order No. M/1060/85 dated 27th March, 1985 reducing the pension of the petitioner by Rs. 160/-. Brief facts of the case as stated in the petition are that:'The petitioner was working as a substantive Brigadier in the Indian Army and had served the nation with extreme dedication and devotion for 29 years continuously, prior to his retirement from the Army on being selected as General Manager in the National Hydro Electric Power Corporation (NHPC), a Government of India concern.The petitioner joined NHPC after taking retirement from the army and simultaneously opted for permanent absorption in NHPC, under the extant rules as laid down by the Ministry of defense vide their letter No. 6(1)81/D (Pensions/Services) dated 12th July, 1982. After his retirement from Army, petitioner was sanctioned a pension of Rs. 1,175/- per month (subsequently corrected at Rs. 1,250/- p.m.) by the Controller of defense Accounts (Pensions) vide their ...
Kapil BhasIn Vs. C.B.i.
Court: Delhi
Decided on: Oct-10-2002
Reported in: 101(2002)DLT279; 2003(66)DRJ266
J.D. Kapoor, J.1. The petitioner has been charged for the offences punishable under Sections 120B r/w Sections 420 and 201, IPC and offence under Section 13(2) read with Section 13(1)(d) of Prevention of Corruption Act, 1988 and offences under Sections 25 and 27 of Indian Telegraphic Act. Main allegation against him is that he tore one or two pages of the register containing the details of telephone bills against a telephone which was being misused by the company of which he happened to be an employee in connivance and conspiracy with the employees of the MTNL.2. The case of the petitioner can be segregated from the other accused on the premise that he was in the employment of the said company named Cepham Organics Limited only for 4-5 months. He is a highly qualified person and was working as Advisor to the company. The statement of the witnesses recorded by the IO is mainly against the Chairman of the company and there is also a reference that Mr. Samir Pruthi one of the the Director...
Commissioner of Wealth Tax Vs. Jai Gopal Goel
Court: Delhi
Decided on: Oct-10-2002
Reported in: (2003)179CTR(Del)193; [2003]263ITR425(Delhi)
D.K. Jain, J. 1. By this petition under Section 27(3) of the WT Act, 1957 (for short the Act), the Revenue seeks a direction to the Tribunal, Delhi Benches, to state the case and refer the following questions, stated to be one of law, for the opinion of thisCourt : 1. 'Whether, the Tribunal was correct in law in holding that there was no fraud or willful neglect on the part of the assessed in spite of the fact that in his wealth-tax return filed on 31st March, 1974, he had shown his total wealth of Rs. 1,88,775 under the head 'movable property' and he had not disclosed the value of his immovable property ?' 2. 'Whether, the Tribunal Was correct in law in cancelling the penalty ofRs. 4,10,000 imposed under Section 18(1)(c) of the WT Act, 1957, which had been upheld by the CWT(A) ?' 2. Background facts giving rise to the present petition are that for the asst. yr. 1974-75, the assessed filed his wealth-tax return declaring a net wealth of Rs. 1,88,775, which represented only the movable...
Govind Impex (P.) Ltd. and ors. Vs. Appropriate Authority
Court: Delhi
Decided on: Oct-10-2002
Reported in: [2003]260ITR299(Delhi)
O.P. Dwivedi, J. 1. Through this petition which is under Article 226 of the Constitution of India the petitioners seek quashing of order dated April 24, 2001, and the criminal proceedings initiated in pursuance thereof under Section 276AB of the Income-tax Act, 1961 (for short the 'Act'), read with Section 278B of the Act, vide order dated October 16, 2001, on the request of learned counsel for the petitioners the Division Bench of this court treated this petition as an application under Section 482 of the Criminal Procedure Code. 2. Briefly stated the facts leading to this petition are that vide registered lease deed dated May 31, 1991, the petitioners jointly let out front portion of the property bearing No. B-68, Greater Kailash, Part-I, New Delhi, to ANZ Grindlays Bank on monthly rental of Rs. 2,50,000 for a period of nine years. Clause 12 of the said lease deed stipulated that the said lease could be renewed for a further period of nine years at the option of the tenant bank if th...
Cit Vs. Surjan Singh
Court: Delhi
Decided on: Oct-10-2002
Reported in: [2002]125TAXMAN1075(Delhi)
D.K. Jain, J.In these ten references, at the instance of the revenue, the Tribunal, New Delhi has referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') the following question for our opinion :'Whether on the facts and in the circumstances of the case, capital gains arising on transfer of agricultural lands in village Nangal Dewat, Delhi is chargeable to tax ?'2. Since in all the references an identical question has been referred, these are being disposed of by this common order.3. As the format of the question itself suggests, the issue arising for consideration is whether the agricultural land in village Nangal Dewat constitutes a capital asset within the meaning of section 2(14)(iii)(a) of the Act and exigible to capital gain taxed on its transfer.4. The question posed being purely legal, it is unnecessary to state the facts of each of the cases, except to note that all the references pertain to the assessment year 1974-75.5. We have heard M...
Jct Ltd. Vs. Itat, Delhi Bench, and ors.
Court: Delhi
Decided on: Oct-10-2002
Reported in: [2002]258ITR291(Delhi)
D. K. Jain, J.Rule D.B.Since a very short point is involved and the matter brooks no delay, with the consent of counsel for the parties, we proceed to dispose of the matter at this stage itself.2. Challenge in this petition under article 226/227 of the Constitution of India is to the order, dated 23-5-2002, passed by the Income Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'), directing the petitioner to pay a sum of Rs. 1.15 crores in three Installments of Rs. 40 lakhs each, as a condition for stay of realisation of demand created against the petitioner and for disposal of its appeal on out of turn basis. The Tribunal has also directed the petitioner not to alienate or dispose of any of its immovable properties till the final disposal of the appeal.3. The background facts, giving rise to the present petition are as follows :The petitioner, a public limited company, is primarily engaged in the manufacturing and selling of textiles, cotton, nylon, synthetic ...
Govind Impex (P) Ltd. and ors. Vs. Appropriate Authority
Court: Delhi
Decided on: Oct-10-2002
Reported in: (2002)178CTR(Del)323
Judgment O.P. Dwivedi, J.Through this petition which is under Article 226 of the Constitution of India the petitioners seek quashing of order dated 24-4-2001, and the criminal proceedings initiated in pursuance thereof under section 276AB of the Income Tax Act (hereinafter referred to as the 'Act') read with section 278B of the Act. Vide order dated 16-10-2001, on the request of learned counsel for the petitioners the Division Bench of this court treated this petition as an application under section 482, Criminal Procedure Code.2. Briefly stated the facts leading to this petition are that vide registered lease deed dated 31-5-1991, petitioners jointly let out front portion of the property bearing No. B-68, Greater Kailash, Part-I, New Delhi, to M/s ANZ Grindlays Bank on monthly rental of Rs. 2,50,000 for a period of nine years. Clause 12 of the said lease deed stipulated that the said lease could be renewed for further period of nine years at the option of the tenant bank if the later ...
United Electrical Co. (P) Ltd. Vs. Cit and ors.
Court: Delhi
Decided on: Oct-10-2002
Reported in: (2002)178CTR(Del)192
D.K. Jain, J.Rule D.B.2. Since a very short point is involved, with the consent of counsel for the parties we take up the matter for final disposal.3. Challenge in this writ petition under article 226 of the Constitution of India is, to the notice dt 30-4-2002, issued under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income Tax Officer, respondent No. 3 herein, seeking to reopen the assessment of the assessed-company for the assessment year 1996-97.4. The assessed-company is engaged in the business of manufacturing of electrical goods. It filed its return of income for the assessment year 1996-97 on 30-11-1996, declaring an income of Rs. 9,26,867. The return of income was accompanied by the statement of assessable income, various other documents and annexures, including the statutory tax audit report and the list of loans taken during 'the relevant previous year. One of the loans, for Rs. 7,40,000, raised by the assessed was from a concern M/s...
Cit Vs. Capt. K.C. Saigal
Court: Delhi
Decided on: Oct-10-2002
Reported in: [2002]258ITR427(Delhi)
D.K. Jain J. In these two references, at the instance of the revenue, the Income Tax Appellate Tribunal, Delhi Bench-C (hereinafter referred to as 'the Tribunal'), has referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the following question for the opinion of this court .'Whether, on the facts and in the circumstances of the case, the expenditure incurred by the assessed in connection with the writ petition under article 226 of the Constitution for quashing proceedings under section 147 of the Income Tax Act, 1961, and obtaining advice from tax experts in regard thereto fell within the purview of section 80VV of the Income Tax Act, 1961 ?'Since in both the references, pertaining to the assessment years 1976-77 and 1977-78, a common question of law has been referred, these are being disposed of by this common order.Briefly stated the facts leading to the references are :The assessed, an individual, carried on the business of arranging char...
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