Delhi Court January 2005 Judgments

Jindal LeasefIn Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)94TTJ(Delhi)452

1. This is an appeal by the assessee against the order dt. 13th Aug., 2001 of CIT(A)-II, New Delhi, relating to asst. yr. 1998-99 and arise under the provisions of the Interest Act, 1974.2. The assessee is a company. It filed its return under the Interest-tax Act, 1974 declaring interest chargeable of Rs. 3,24,880.On scrutiny of the P&L a/c, the AO noticed that there were receipts totalling Rs. 1,11,08,265 which were shown as hire purchase charges.These were admittedly not included in the chargeable interest declared by the assessee in its return. The AO was of the view that hirer is the real purchaser of assets and he is not in a position to pay the full price and assessee pays the price or substantial part thereof on behalf of the purchaser. The hire purchase agreement between the real owner and the assessee is merely an arrangement by which the asset which is the subject-matter of the hire purchase agreement, is offered as security for the money given by the assessee to the own...

Ramjan Son of TamijuddIn Vs. State (G.N.C.T.) of Delhi

Court: Delhi

Reported in: 116(2005)DLT651; 2005(79)DRJ351

Mukundakam Sharma, J.1. The present appeal is filed by the appellant and is directed against the judgment of conviction passed by the learned Additional Sessions Judge in SC No. 80/2000. By the aforesaid judgment, the appellant herein was convicted and sentenced to undergo rigorous imprisonment for life and also sentenced to pay fine of Rs. 2,000/- and in default to undergo rigorous imprisonment for two months.2. A quarrel took place between the accused Ramjan Ali and Pramod on the issue of chappal on 26.5.2000. The accused started abusing Pramod for bringing the chappal from his room whereupon Dalip intervened and asked the accused not to abuse Pramod. On this, Ramjan Ali told Dalip that he will see him first and saying this he took out a knife and stabbed Dalip in his chest. There was only one single stab injury on the chest of the deceased from which the blood starting oozing out consequent to which Dalip fell down on the ground and later on he was declared brought dead in the hospi...

Rohtas and ors. Vs. State of Delhi

Court: Delhi

Reported in: 2005CriLJ805; 116(2005)DLT612; 2005(79)DRJ356

Manmohan Sarin, J.1. By this common order, I am deciding the prayer made for permitting the disposal of the appeals in terms of settlement reached between the parties. The appellants in Crl.Appeal No. 401/1999 are Rohtas, Narender Kumar and Ram Kumar, while appellant in Crl.Appeal No. 415/1999 is Mahesh Kumar.2. Vide judgment dated 9th August, 1999, all the four appellants namely Mahesh Kumar, Rohtas, Narender Kumar, and Ram Kumar prosecuted under Section 307 read with section 34 IPC, were sentenced to RI for a period of 10 years for offence under section 307/34 IPC and a fine of Rs. 5000/- each and in default, SI for a period of three months. Out of the fine, sum of Rs. 15000/- to be paid as compensation to injured Balraj after expiry of the period of limitation for filing an appeal.3. Appeals were admitted and notices in applications were issued. Substantive sentences awarded to the appellants under Section 389 Cr.P.C were suspended on their furnishing bail of Rs. 10.000/- each by pe...

Sri Ram Sharma Vs. State

Court: Delhi

Reported in: 117(2005)DLT174

Pradeep Nandrajog, J.1. Late Smt. Bhagwati Devi Gaur died on 17.1.1981. Her husband Jagan Nath Gaur had predeceased her. She was survived by 2 sons, Satpal and Davinder Pal, and 2 daughters, Radha Rani and Satyawati. A third son, Rajwant Pal had predeceased her and was unmarried. Battle to the estate of late Smt. Bhagwati Devi was being fought between her son Davinder Pal, her grandson Harmesh Pal and her daughter Radha Rani. Harmesh Pal is the son of Satpal.2. Satpal died on 2.3.1982. Davinder Pal died on 6.11.1999 and Radha Rani died on 1.1.1992.3. On death of late Smt. Bhagwati Devi, present petition was filed on 14.4.1981 by Shri Sri Ram Sharma for probate of the Will dated 19.5.1978 allegedly executed by late Smt. Bhagwati Devi. The petition was registered as probate case No. 115/81. It was filed in the court of the District Judge Delhi.4. As per the petition, petitioner claims to be the real brother of the deceased and was named as the executor of the Will dated 19.5.1978. The Wi...

Commissioner of Wealth Tax Vs. Allied Finance Pvt. Ltd.

Court: Delhi

Reported in: 2005(80)DRJ507

Madan B. Lokur, J. 1. It is often said, though mistakenly, that consistency is the virtue of fools. The complete lack of it by the Revenue (as the facts of this batch of cases demonstrates) really puts the theory to an acid test.2. Three companies, M/s Allied Finance Pvt. Ltd., M/s R. K. K. R. Industries Pvt. Ltd. and M/s R. K. K. R. international Pvt. Ltd. purchased property bearing No. 12, Aurangzeb Lane, New Delhi by a sale deed dated 22nd July 1972 for a sum of Rs. 8,00,000/- It was then let out to two directors of these companies at Rs. 22,500/-per month.3. When the question of valuing the property came up before the Wealth Tax Officer, for the relevant assessment year 1985-86, he was of the view that it should be valued at Rs. 7,50,000/- Since: the assessed was l/3rd owner of the property, its net wealth was valued at Rs. 2,50,00,000/-.4. Feeling aggrieved, all three companies filed appeals before theCommissioner of Wealth Tax (Appeal), [for short CWT (A)] who was of the view tha...

Palm Electrical Appliances Pvt. Ltd. Vs. Sylvania and Laxman Ltd.

Court: Delhi

Reported in: 122(2005)DLT414

A.K. Sikri, J.1. The respondent company M/s. Sylvania & Laxman Ltd. is sought to be wound up by means of this petition filed by the petitioner under Sections 433(e) and (f), 434 and 439 of the Companies Act, 1956. As per the averments made in the petition, the petitioner company is in the business of manufacturing and selling electrical appliances including fans which are in high demand in the market because of its superior quality. The respondent company also approached the petitioner for supply of electrical fans. The petitioner is supplying the respondent these goods since 1991. The transaction in respect of each consignment was through the bank of the respondent company accepting Hundis payable within 60 days from the date of the Bill. However, respondent company committed default in making payment accepted by it. This fact was brought to the notice of the respondent by the petitioner vide its letter dated 19.9.92 stating that there has been an extreme delay ranging from 24 days to...

Goel S. Pal Vs. Zonal Engineer, Water Department, Mcd

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

J.D. Kapoor, President: 1. The main grievance of the appellant is that there is no water in the water connection installed in his industrial premises. His application for new water connection was rejected by the respondent vide letter dated 12th July, 1993 on the ground that a fresh water connection for the same premises cannot be sanctioned as already a water connection is existing in the premises. When he approached the District Forum, his complaint was also dismissed vide impugned order dated 28.7.1994. 2. Through this appeal, he has sought redressal of his grievance, inasmuch as that the existence of the original connection given is of no use because of there being no water supply. 3. If there is no water supply in the water connection, existence of the said water connection is meaningless. In the result, the appeal is allowed. The impugned order is set aside with the direction to the respondent to see that there is a water supply in the original water connection and if there is no...

Awal Manufacturing Co. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. Service tax of Rs. 10,017/-alone with interest and penalty of Rs. 2,000/- was levied on the appellants on the ground that during the period 16.11.1997 to 1.6.1998, the appellants were liable for service tax on utilising the service of the goods transport operators. The Commissioner (Appeals) upheld the order of the original authority. In the appeal petition, the appellants have pleaded that notification No.43/97-ST dated 5.11.1997 was retrospectively amended by the Finance Act, 2003 as per twelfth; schedule to the Finance Act, 2003 and in the notes to the Finance Bill, 2003, it has been specifically mentioned that clause 152 seeks to amend notification No. 43/97-Service Tax, dated 5.11.1997 and to give it retrospective effect from 16.11.1997 so as to exempt service tax on goods transport operator services provided to small-scale industries registered with the State Government and a private limited company which is also a solely and exclusively trading company. The appellants have c...

The Associated Cement Companies Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. The appellants were denied modvat credit on dust collector filter bags and other items viz. CL-361, H 450, H 130 falling under sub-hearing 2942.00. The appellants are not contesting the disallowance of credit on these other items which are in the nature of chemicals falling under sub-hearing 2942.00 They are only contesting the disallowance of modvat credit on dust collector filter bags which has been taken by the lower authorities as parts of the pollution control equipment.2. Shri S.K. Bansal, learned C.A. pleads that pollution control equipment in a cement factory is part and parcel of the cement plant as without air pollution control equipment, a cement plan is not complete.The cement plant is notified under rule 57Q of the Central Rules and, therefore, credit cannot be denied on the dust collector filter bags which are parts of the cement plant. He relied on the following decisions of the tribunal : where it was held that "the learned Counsel, explaining the function of these ...

Dinesh Kumar Sharma Vs. Rao Travels

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

J.D. Kapoor, President: 1. Appellant was a University student when he engaged the services of the respondent for pilgrimage for Badrinath-Kedarnath Yatra. The complaint seeking compensation on account of deficiency in service by the respondent in not providing the requisite and assured services was dismissed vide impugned order dated 15th March, 1996 being misuse of the process of the Forum and also with an advice to the appellant that he should be more careful in future. Feeling aggrieved the appellant has preferred this appeal. 2. There is no dispute that the appellant booked four seats on 22nd June, 1994 with the respondent and one more seat was added en route against payment of Rs. 4,200/- plus Rs. 1,050/- for Badrinath-Kedarnath Yatra which commenced on 26th June, 1994. Allegations of deficiency in service, in brief, were firstly that at their stop at Rishikesh the respondent did not provide a guide and they had to hire a guide on payment of Rs. 45; secondly, that no accommodation...