Delhi Court November 2003 Judgments
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Sushil Halwai Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-14-2003
Reported in: (2004)(164)ELT256TriDel
1. The Commissioner has filed an affidavit dated 22-9-2003 wherein he has explained the circumstances under which delay was caused in implementing the order passed by this Tribunal. He further submits that the delay was not wilfully or intentionally caused. He then tenders unconditional apology and prays that it may be accepted by this Tribunal.2. It is seen that the order passed by the Tribunal dated 11-8-2003 has been complied with in full. The Commissioner has tried to explain the cause of the delay in implementing the order. Even though the delay is not justified in the facts of the case, we take a lenient view. We are also convinced that the delay was not caused wilfully or intentionally.We, therefore, accept the unconditional apology tendered by the Commissioner and close this proceedings....
Sanco Plastics Pvt. Ltd. and ors. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-14-2003
Reported in: (2004)(91)ECC262
1. In all these appeals, common issue involved is whether Modvat Credit of the duty paid on PVC Resin is available to them.2.1 Shri K.L. Rekhi, learned Consultant, submitted in respect of Appeal filed by M/s. Sanco Plastic Pvt. Ltd.; Appellant No. 1, that they are manufacturing PVC compound for various types of wires and for other applications; that the proportion of PVC Resin and other chemicals is different for different formulations and varies from 60 to 85 per cent; that the Central Excise Officers drew samples of the PVC Compound on 4.2.99 and as per the Test Report of the Shriram Institute for Industrial Research the percentage of PVC Resin was found to be 42.60 per cent; that, however, the Central Revenue Control Laboratory on testing the sample found the percentage of PVC Resin to be 43.9 per cent; that another sample was drawn on 17.1.2000 and as per Test Report of CRCL, the percentage of PVC resin was found to be 52.5%; that a show cause notice dated 12.4.2001 was issued to ...
R.H.L. Profiles Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-14-2003
Reported in: (2004)(163)ELT170TriDel
1. The applicant is not present. We heard Id. DR. It is seen that the Tribunal's order dated 10-9-2001 was stayed by the Hon'ble Supreme Court and stay as vacated only on 2-8-2002. The appeal filed by the Revenue was also dismissed. Under these circumstances, the applicant is not entitled to claim any interest as refund is to be made within three months from 2-8-2002.2. Even though the reason given by the Dy. Commissioner for rejecting the claim for interest is not correct as even an application is not necessary for granting refund after the appeal is allowed in the facts of the present case, we hold that the party is not entitled to claim interest. We, therefore, close the Misc. application....
Sanjay Chawla Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Nov-14-2003
Reported in: (2004)89ITD586(Delhi)
1. These two appeals filed by the assessee, are directed against separate orders of the learned CIT(A), dt. 27th Jan., 1999 and dt. 18th March, 2002, for asst. yr. 1995-96. Vide the first order dt. 27th Jan., 1999, learned CIT(A) set aside the assessment dt. 17th March, 1998 with the directions to the AO for further verification of facts and allowing proper opportunity to the assessee. The second appellate order dt. 18th March, 2002, has been passed by the CIT(A) in the second round of litigation disposing of assessee's appeal against the fresh assessment dt. 27th Feb., 2001 passed in pursuance of the first appellate order.Since facts and issues are substantially similar, these appeals have been heard together and are disposed of by a single order.2. At the outset, relevant facts may be briefly indicated. For asst.yr. 1995-96, the assessee filed the return of income on 30th June, 1995, showing total income of Rs. 1,00,200 including, inter alia, commission income of Rs. 18,370 and inco...
D.N. Sharma Vs. Usha Sharma
Court: Delhi
Decided on: Nov-14-2003
Reported in: 2003VIIIAD(Delhi)516; AIR2004Delhi198; 108(2003)DLT673; I(2004)DMC105; 2004(72)DRJ73
S.K.Mahajan, J. 1. This appeal is directed against the judgment and decree of the Matrimonial Court whereby the petition filed by the appellant/ husband under Section 13(1)(ia) of the Hindu Marriage Act (in short referred to as `the Act') for dissolution of marriage by a decree of divorce was dismissed. A few facts relevant for deciding this appeal are:- The parties were married according to the Hindu rites and ceremonies on 9.5.1959. Two daughters were born from the wedlock of the parties. The parties are living separately since 8.1.1990. Alleging that the respondent had treated the appellant with cruelty, the appellant filed a petition under Section 13(1)(ia) of the Hindu Marriage Act (in short referred to as `the Act') for dissolution of their marriage. It was alleged in the petition that the appellant was living with his father and brother in a Government quarter but immediately after the marriage respondent insisted upon separating from the joint family and was set to break the jo...
Gulshan Malhotra Vs. Jagdev Malhota and ors.
Court: Delhi
Decided on: Nov-14-2003
Reported in: AIR2004Delhi98; 2003(3)ARBLR678(Delhi); 109(2004)DLT117; 2004(72)DRJ94; 2004(1)RAJ326
S.K. Mahajan, J. 1. The appellant is the widow of one Mr. Rajinder Lal Malhotra and mother of Rishi Raj Malhotra who both had died in a fire accident on 8.5.1989. The minor son of the appellant had two National Saving Certificates of the total value for Rs. 10,000/- in his name and these certificates had matured on 17.4.1990. He also had two other National Saving Certificates in his name of the total value of Rs. 15,000/- which had matured on 26.3.1991. Five other National Saving Certificates in the name of the husband of the appellant of the value of Rs. 25,000/- matured on 20.5.1993 and one certificate in the name of her husband in the sum of Rs. 5000/- matured on 22.5.1993. Certain disputes appear to have arisen between the appellant and the other LRs of the deceased and the same were referred for adjudication to an Arbitrator. The Arbitrator made and published his award in the matter of those disputes holding that the appellant would be entitled to the proceeds of the aforesaid sav...
Kamal Jeswani Vs. State
Court: Delhi
Decided on: Nov-14-2003
Reported in: 110(2004)DLT389; 2004(74)DRJ431
J.D. Kapoor, J.1. This is a petition for quashing of FIR No. 598/2003 P.S. Rajouri Garden registered for the offences punishable under Sections 188/448, IPC, for having tampered with the seal fixed under Section 345-A of the DMC Act.2. It is alleged that MCD sealed the property on 9.7.2003 by way of order passed under Section 345-A of the DMC Act by the Deputy Municipal Commissioner, West Zone on the following grounds:'Whereas, it has been brought to my notice that unauthorised construction work is being carried on or has been completed by and at the instance of Sh. S. Khanna owner/builder in premises No. C-70, Rajouri Garden, New Delhi. The unauthorised construction carried out by the owner/builder at the above premises is as under: 'U/const of basement in some portion and a hall at GF.' And whereas upon carefully considering the reports before me and having gone through the file and all the other relevant papers, I an satisfied that for the purpose of carrying out the provisions of t...
infrastructure Leasing and Financial Services Ltd. and anr. Vs. Santos ...
Court: Delhi
Decided on: Nov-14-2003
Reported in: 108(2003)DLT546
C.K. Mahajan, J.1. The plaintiff has filed the present suit for recovery of Rs. 49,56,500/- under Order 37 Rules 1 and 2, CPC.2. On the request of defendant, the plaintiff agreed to take the ground floor of property bearing No. B-34, Friends Colony (West), New Delhi-110065 of the defendant on lease for a period of two years. Accordingly a lease agreement dated 10.1.1997 and deposit agreement dated 10.1.1997 were executed between the parties setting out the terms and conditions of the said lease. The lease was for a period of two years commencing from 10th January, 1997 to 9th January, 1999 on a monthly rent of Rs.15,000/-payableon 7th of each calendar month in advance by the plaintiff to the defendant. The plaintiff had to deposit with the defendant a sum of Rs. 44 lakhs as interest free refundable security, which was deposited by way of cheque No. 648562 dated 16.1.1997 drawn on Sanwa Bank Ltd., Upper Ground Floor, Merceantile House, 15, Kasturba Gandhi Marg, New Delhi-110001. The def...
Delhi State Industrial Development Corporation Ltd. Vs. K.C. Bothra an ...
Court: Delhi
Decided on: Nov-14-2003
Reported in: 2004(72)DRJ244
R.C. Jain, J. 1. Is a lessee of Public Premises who continues in possession after the expiry of lease by efflux of time must necessarily be served with a notice under Section 106 of the Transfer of Property Act, 1882, before initiating the proceedings for his eviction and recovery of damages under the provisions of Public Premises (Eviction of Unauthorised Occupants) Act, 1971? is the important question which arises for consideration in this batch of matters.2. The common order passed by Sh. Raghubir Singh, learned Additional District Judge, Delhi dated 14th February, 2002 thereby disposing of several appeals under Section 9 of the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 (hereinafter referred to as the 'Act') against the orders of eviction and recovery of damages passed by the Estate Officer under Section 5 and under Section 7 of the Act, are the subject matter of Civil Miscellaneous (Main), Petitions under Article 227 of the Constitution of India filed by the pe...
Master Abhinav Malhotra and anr. V Asstt. Cit
Court: Delhi
Decided on: Nov-14-2003
Reported in: (2004)89TTJ(Del)144
ORDERR. Jain, A.M.These two appeals by two different assessed's and one cross objection by the revenue are directed to be disposed of by a common order as common issues are involved.2. The assessing officer assessed an income of Rs. 12,09,436 as 'income from undisclosed sources' in the case of Master Abhinav Malhotra who is the minor son of second assessed Shri Deepak Malhotra. This income has been assessed on protective basis in his hands whereas the substantive addition has been made in the hands of Shri Deepak Malhotra which are under challenge besides other additions on trading account etc.3. The return of income declaring an income of Rs. 1,65,334 has been filed on 13-2-1992 in a New assessed Circle-7 (1), New Delhi in the case of Master Abhinav Malhotra. The assessing officer issued notices which were duly served upon him and assessment was completed ex parte under section 144 of the Act on the basis of material available on record. The assessing officer observed that the assesse...
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