Delhi Court November 2004 Judgments
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Deputy Commissioner of Income Tax Vs. Japan Airlines Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Nov-24-2004
Reported in: (2005)92TTJ(Delhi)1081
1. The Department is in appeal before us against the order of the learned CIT(A) dt. 7th Feb., 2001, for asst. yr. 1996-97. Following grounds have been raised in the appeal: "On the facts and circumstances of the case, the learned CIT(A) erred in holding that during the year, the Central Reservation System (CRS) did not belong to the assessee despite the fact that- (i) the manager of Japan Airlines as well as their Authorised Representatives has stated in writing that AXESS was on Japan Airlines. (ii) the agreement for providing CRS facility has been entered into between Japan Airlines and other Airlines in India. (iii) the payment for the CRS booking fees is received by Japan Airlines through IATA Clearance House." 2. The assessee is a non-resident company operating airline services world- wide. On 21st Dec, 1998, a notice was issued to the company asking it to submit the name of the reservation system used by it with the name of the company owning it. It was also asked that in case ...
Sudhir Saran S/O Shri Sukhbir Saran Vs. Gopi Krishan Verma and ors.
Court: Delhi
Decided on: Nov-24-2004
Reported in: 115(2004)DLT476; 2005(79)DRJ300
Madan B. Lokur, J.1. This second appeal was admitted on 25th January, 1983 and the following question of law was framed:-'Whether the notice terminating the tenancy of the deceased-tenant was waived merely by receipt of rent after service of the notice of eviction?'2. The father of the Respondents was a tenant in the suit premises bearing No. 1099, Private Flat No. 9, Harsaran Niwas, Railway Road, Shahdra, Delhi. During the life time of the Respondents' father, the Appellant had issued to him a notice dated 18th January, 1968 (Ex.PW-1/2) under Section 106 of the Transfer of Property Act, 1882 read with Section 14/15 of the Delhi Rent Control Act, 1958. The allegation made in the notice was that the father of the Respondents had not paid rent in respect of the suit premises since 1st September, 1965. It was stated that even otherwise, the Appellant was not interested in keeping the Respondents' father as a tenant. Accordingly, the tenancy of the Respondents' father was terminated with e...
Union of India (Uoi) Vs. Murli Manohar Singh and anr.
Court: Delhi
Decided on: Nov-24-2004
Reported in: 2005(80)DRJ316
B.A. Khan, J.1. Petitioner (Union) assails Tribunal order dated 8.3.2002 allowing respondent's OA No. 2566/2001 and quashing the order of punishment dated 11.4.2001 passed by the disciplinary authority awarding a penalty of reduction of his pay by two stages in the time scale of pay for two years with a further direction that he would not earn any increment of pay during this period.2. Respondent was working as Assistant Director in the Directorate of Estates at the relevant time and has since retired from service. It was way back on 25.6.1988 that a surprise inspection was conducted of his official desk in association with CBI and 33 receipts (applications) were found pending for three weeks to two months awaiting his decision. More than eight years later he was charged of failure to attend to these receipts/applications for malafide considerations and of failure to maintain absolute integrity and devotion to duty under Rule 3(1) of CCS (Conduct) Rules. An inquiry was held against him...
The Krishna Construction Co. Vs. Union of India (Uoi)
Court: Delhi
Decided on: Nov-24-2004
Reported in: 2005(1)ARBLR182(Delhi); 115(2004)DLT653
Mukul Mudgal, J.IA. No. 6582/02 (under Section 151 CPC) 1. It has not been disputed by the learned counsel for the petitioner that on 19th November, 2001 the remaining claims apart from the 11 claims of the petitioner have been referred to Dr. Y.P.C. Dangay, Arbitrator for adjudication. But this Court was not informed that Dr. Y.P.C. Dangay has already resigned on 21st June, 2001. Since no arbitrator was thereafter appointed, the petitioner has approached this Court by way of an application filed under Section 151 of the CPC which in sum and substance is an application under Section 11 of the Arbitration & Conciliation Act, 1996 and is treated as such.2. It has been submitted by Mr. Kapur that on 29th November, 2001 another arbitrator, Shri A.K. Bhatnagar was appointed in place of Dr. Y.P.C. Dangay by letter No. 15(56)/98-A&C;/Z-III/3682 dated 29th November, 2001. It has also been stated in reply on behalf of the respondents that Mr. A.K. Bhatnagar has also since resigned and another a...
Dharambir Singh Vs. Union of India (Uoi) and ors.
Court: Delhi
Decided on: Nov-24-2004
Reported in: [2005(106)FLR644]; (2005)IIILLJ615Del
ORDERManmohan Sarin, J.1. C.M. 2881/2004 moved by the petitioner seeks revocation of the order transferring him to Faridabad and a direction posting him at New Delhi.2. C.M. 5883/2004 moved by respondent No. 2 for vacation of the order dated March 10, 2004 by which the closure notice dated December 19, 2003 in respect of Faridabad Unit was stayed. Both the above C.Ms are listed for today.3. It is common ground between the parties that with the disposal of above applications, nothing further would survive in the writ petition. Accordingly, with the consent of the parties, writ petition itself is taken up for disposal.4. Petitioner had been working as Fitter Grade-II with respondent No. 2 at its Daily Bread Unit, Delhi (DBU in short). Petitioner assails the order dated October 17, 2002 passed by respondent No. 2 transferring and posting the petitioner to the Roller Flour Mill, located at N.I.T., Faridabad. Learned Counsel for the petitioner submits that service conditions of the petition...
Bharat Box Factory Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-23-2004
Reported in: (2005)(100)ECC184
1. All these four appeals are against the common Order-in-Appeal No.71-74/CE/Appeal/LDH/2004 dated 28.1.2004 passed by the Commissioner (Appeals). The issue involved in all these cases is the same, therefore all these appeals were taken together for decision.2. The appellants are manufacture of printed corrugated cartons falling under sub-heading 4819-12 of the Schedule to the Central Excise Tariff.They paid duty under protest for the disputed period on the cartons manufactured by them. The department later accepted their contention of attracting nil rate of duty. On the clarification issued by the department/ they filed four refund claims for the duty paid under protest. All these refund claims were allowed and credit was given to the appellants in their Cenvat credit account equal to the amount of refund claimed by them. Subsequently on the basis of the Audit objection, show cause notices was issued to them for recovery of the refund erroneously sanctioned to them. The Adjudicating ...
Prem Raj Soni Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Nov-23-2004
Reported in: (2005)(186)ELT574TriDel
1. Both the appeals are directed against the same impugned Order-in-Appeal. Accordingly, they are heard together and are disposed of under this common order.2. The case started from the seizure of about 11 kg. of silver by the police on 11-5-1992. They were in the form of 10 silver bars. They were confiscated on the ground that they were smuggled from Pakistan.Penalties have also been imposed on the two appellants.3. We have perused the records and considered the submissions made by both sides. The main contention of the appellants is that there is no evidence apart from the inculpatory statement made by them immediately after seizure of the goods. Learned Counsel has emphasized that immediately on release from the custody, they had retracted the statement and had also produced Bills showing the purchase of the silver in question. It has also been pointed out that the proceedings are contrary to the instructions of the Central Board of Excise and Customs under F. No. 294/233/88-Cus (A...
Dabas Agro Industries and ors. Vs. the Jammu and Kashmir Bank Ltd.
Court: DRAT Delhi
Decided on: Nov-23-2004
Reported in: I(2005)BC249
1. Respondent-The Jammu and Kashmir Bank Ltd. (hereinafter referred to as 'the Respondent-Bank') filed O.A. 43/99 before the Debts Recovery Tribunal, Delhi (hereinafter referred to as 'the DRT") against the appellants (being defendants 1 to 5; and hereinafter referred to as 'the appellants-defendants') for the recovery of Rs. 19,57,068.26 with interest and costs. The learned Presiding Officer of the DRT, by order dated 13.7.2001, accordingly passed the final order. The appellants-defendants then filed an application before the DRT to set aside the said ex parte final order. The learned Presiding Officer of the DRT, while considering this application, observed that the appellant-2nd defendant-Mr. Ariyant Dabas along with the Counsel was present before the DRT on 23.4.99, and it is highly improbable that a lawyer would have appeared before the Court without being instructed by his clients. The learned Presiding Officer of the DRT also observed that the appellants-defendants had not show...
Dr. (Mrs.) Surjit Tosaria Vs. Joint Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Nov-23-2004
Reported in: (2005)92TTJ(Delhi)338
1. The assessee, who is the appellant in the appeal, is a doctor working with the Municipal Corporation of Delhi deriving salary income and income in the form of interest and dividends. She is assessed to tax in the status of individual. The present appeal arises out of the block assessment made in her case under Section 158BC of the IT Act.2. Several grounds have been taken before us. The first issue which is articulated in the first five grounds is whether the block assessment is valid in law. The contention before us is that there was no search in the assessee's case under Section 132 of the IT Act and, therefore, there can be no valid block assessment under Section 158BC.3. In order to appreciate this issue, a few facts have to be noted. On 29th Sept., 1997 the Director of IT (Inv.), New Delhi, issued a warrant of authorisation under Section 132 r/w Rule 112(2)(a) of the IT Rules, 1962, in Form No. 45 against one Shri IS. Tosaria, who is the husband of the assessee. A xerox copy o...
The Bank of Nova Scotia Vs. Rpg Transmission Limited
Court: Delhi
Decided on: Nov-23-2004
Reported in: II(2005)BC265; [2006]133CompCas172(Delhi); (2005)3CompLJ287(Del); 115(2004)DLT453; 2005(79)DRJ214; [2005]64SCL261(Delhi)
Mukundakam Sharma, J.1. In both these two appeals only one issue which is a pure question of law arises for consideration and decision of this court. The issue that is involved is whether winding up proceedings under the Companies Act could be initiated by a Bank or a Financial Institution after instituting a recovery proceeding by it under the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (hereinafter called `the RDB Act').Company Appeal No. 2/2003:2. The aforesaid appeal arises out of CP No. 323/2001, which was instituted by the Bank of Nova Scotia, appellant herein, claiming itself to be a creditor of the RPG Transmission Limited. The appellant filed the said company petition under the provisions of Sections 433, 434 and 439 of the Companies Act praying for winding up of the respondent company on the ground that the respondent company has become insolvent and that it is unable to pay its debt. It is an admitted case of the parties that OA No. ...
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