Delhi Court December 2005 Judgments

Perfect Chemical Wares and ors. Vs. C.C.E.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(176)ELT701TriDel

1. All these appeals are directed against duty demands, confiscation and penalties confirmed under adjudication order No. 54 to 60/2002 dated 27.10.02 of the Commissioner of Customs and Central Excise, Indore. They were taken up together and are disposed of under this common order.2. The duty demand is in regard to Acid resistance clay bricks, coal ash and stone pipes cleared by the appellant without payment of duty from 1992. The duly demands have been confirmed for the extended period by invoking the proviso of the Section 11A of Central Excisc Act. We may take up the dispute in regard to each of itemsseparately. (i)Acid Resistance clay bricks - Only "fire clay bricks" were liable to duty during the relevant period. Other clay bricks were exempt or attracted NIL rate of duty. On this there is no dispute between the parties. The appellants were clearing the bricks under dispute under the name "acid resistance bricks" till 1992, after payment of duty. They started clearing the same br...

Nitco Tiles Ltd. Vs. Designated Authority, Ministry

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(104)ECC302

1. The appellant-importer has challenged the final findings dated 4th February, 2003 by the Designated Authority and the impugned notification issued on 1st May, 2003 under Section 9A(1) of the Customs Tariff Act imposing antidumping duty with effect from 2nd May, 2002 and has prayed for holding that the final anti-dumping duty shall have only prospective effect, seeking modification of the notification on that basis.1.1 At the outset, it was made clear to us by the learned Counsel appearing for the appellant that the challenge against the impugned notification was being confined before us only to the extent that the notification levied the anti-dumping duty with effect from the date of its imposition, namely, 2nd May, 2002, and that, the prospective effect of the impugned notification from the date of its publication in the official gazette was not challenged.2. On 6th August, 2001, the designated authority initiated the investigation on the basis of the petition filed by M/s. SPL Ce...

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)105TTJ(Delhi)445

1. This appeal is directed by the assessee against the order of the CIT (A) pertaining to the asst. yr. 1998-99 on following grounds: The learned CIT (A) has erred on facts and in law in upholding the following additions made by the Jt. CIT, Special Range 9, New Delhi in the present case: (a) Rs. 1,53,067 being enhancement in the Indian rupee value of the salary due to difference in rate of exchange. (b) Rs. 10,02,084 and Rs. 1,10,505 being non-pecuniary reductions from the base salary on account of housing contribution and auto norm on the averment that the same are in the nature of concessions and while doing so, he has failed to appreciate that no income actually accrues or arises to the appellant in this regard. (c) Rs. 5,51,719 being the amount computed as the perquisite value of furnished accommodation after reduction of housing norm of Rs. 10,02,084 treated as income and while doing so, has grossly erred in not accepting that the perquisite value of the residential accommodatio...

Sunbeam Auto Ltd. Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)100TTJ(Delhi)209

1. In this appeal, the assessee has challenged the order passed by the learned CIT under Section 263 of the Act by taking the following grounds of appeal: I. On the facts and in the circumstances of the case, the order under Section 263 of the Act passed by the CIT is illegal and without jurisdiction, II. That learned CIT erred in holding that the order under Section 143(3) passed by the AO was 'erroneous and prejudicial to the interest of Revenue'. III. That on merits the directions issued by the learned CIT are vague and contrary to law. IV. That the directions of the learned CIT are contrary to the decision of the jurisdictional High Court in the case of CIT v. Jagatjit Industries Ltd. and that of KarnatakaCIT v. Mysore Spun Concrete Pipe (P) Ltd. . V. That the order passed by the CIT is inconsistent with the practice followed by the appellant of treating expenditure on replacement of dies and moulds as revenue expenditure, which has been consistently accepted by the Department for...

Sahni Natarajan and Bahl Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)99TTJ(Delhi)1099

1. This appeal has been filed by the assessee on 8th Jan., 2001 against the order of the learned CIT(A)-IV, New Delhi, dt. 3rd Oct., 2000 in the case of the assessee in relation to assessment order under Section 143(3) for asst. yr. 1995-96.2. First ground in this appeal is directed against disallowance of trip expenses amounting to Rs. 69,448. Facts of the case leading to this appeal briefly are that the assessee claimed expenditure of Rs. 41,595 on account of tour to Mussorie in relation to Delhi office and Rs. 27,853 on account of tour to Kodaikanal from Chennai office. Both the learned AO and the learned CIT(A) have disallowed the expenditure on the ground that this was the trip for personal pleasure of the partner of the firm and their family members. During the course of hearing before us, the learned Authorised Representative of the assessee brought our attention to the documents furnished at pp. 1 to 21 of the paper book. As per these papers, these trips were made by the emplo...

Hotel Diplomat Vs. Addl. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

1. In this appeal, the assessee has taken the following grounds of appeal: 1. That the learned CIT has erred in his order under Section 263 of the Income Tax Act in directing re-computation of the deduction available to the appellant under Section 80HHD by excluding lease rentals and interest income for calculating the said deduction under Section 80HHD(3). 2. That the learned CIT has erred in fact and law in ordering re-computation of the appellant's deduction under Section 80HHD in a manner which is contrary to the provisions of Section 80HHD as well as to clear analogous case-law in favour of the appellant as well as board circulars under Section 80HHC of the Act, which have not been distinguished or commented upon. 3. That the learned CIT has erred on facts and in law in setting aside the order of the assessing officer to the extent of claim on account of repairs and replacement (Rs. 53.82 lakhs) and building maintenance (Rs. 31.91 lakhs) which has been restored to the file of the...

Amit Gupta Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)6SOT403(Delhi)

This is an appeal by the assessee against the order dated 23-4-2002 of Commissioner (Appeals)-XXII, New Delhi relating to the assessment year 1998-99.The only issue for consideration in this appeal is as to whether the revenue authorities were justified in denying the benefit of exemption under section 54F of the Income Tax Act to the assessee. The facts which are not in dispute are as follows. The assessee who is an individual had sold a commercial property at GT Karnal Road, Delhi on 5-9-1997 for Rs. 10 lakhs. The assessee purchased basement in property No. 3/27, Roop Nagar, Delhi for Rs. 5,35,680 on 24-9-1998. The assessee claimed that since the assessee had invested the capital gain in purchase of residential house, he was entitled to exemption under section 54F of the Act from taxation of the capital gain. The assessing officer was of the view that since the assessee was residing with his parents at 7/28, Roop Nagar, Delhi and not using the basement for residential purposes, the ...

The New India Assurance Co. Ltd. Vs. Kashmiri Lal and ors.

Court: Delhi

Reported in: IV(2005)ACC817; 2007ACJ688; AIR2006Delhi112; 125(2005)DLT571; 2006(86)DRJ99

Mukul Mudgal, J.1. This writ petition under Article 227 of the Constitution of India arose from an execution of an award in favor of the claimant in a motor accident case and discloses a tortuous route a motor accident victim as a claimant has to follow in order to recover dues by being driven to the resort to the provisions of Section 174 of the Motor Vehicles Act (hereinafter referred to as the Act). In so far as the petition on merits is concerned, it related to a penalty imposed on petitioner No. 2 who is the Regional Manager of the petitioner No. 1 company, who in the writ petition has inter alias averred that it is a government owned nationalized insurance company and that part of the matter has already been decided as the penalty imposed has been waived by this Court by its order dated 12th August, 2005. However, since the recovery of the awarded amount to the legal heirs of the motor accident claimant or the claimant itself takes considerable time inspire of awards of Motor Acc...

Apex Bank of Urban Coop. Banks of Maharashtra and Goa Ltd. Vs. Jt. Sec ...

Court: Delhi

Reported in: III(2006)BC108; 126(2006)DLT189; 2006(86)DRJ146

Vijender Jain, J.CM No. 9064/20051. It is an application filed by the petitioner for recalling the order dated 27.7.2005.2. Mr. Bhushan appearing for the respondent says that he does not wish to file any reply and he has no objection if the application is allowed. Accordingly, the application stands allowed. The writ petition is restored to its original number.WP(C) No. 471/20043. This writ petition, inter alia, challenges an order passed by the Joint Secretary-(Coopn.) & Appellate Authority, Ministry of Agriculture, department of Agriculture & Cooperation. The Appellant Authority took notice of the admission of the respondent that the respondent has obtained an amount of Rs. 49 crores by way of call money in an inter bank transaction and has also admitted its liability about the same. However, in view of the scheme of rehabilitation of the respondent bank, the Appellate Authority has vacated the direction issued to the Appellant bank attaching the SGL Account of the respondent. The re...

Union of India (Uoi) Through Secretary Ministry of Home Affairs (Rehab ...

Court: Delhi

Reported in: 126(2006)DLT110

Madan B. Lokur, J.1. The justice delivery system in this country is criticized because of cases like the present one where due to the apathy of the State, followed by its negative enthusiasm, a litigant has to wait for decades in search of justice. The Respondent's father was allotted a plot of land in 1955 and although more than half a century has passed, the Respondent (who is himself now 75 years old) has not been able to get possession of that plot. Initially, the State (Appellants) showed complete disdain in taking any action to hand over possession of the plot and when possession became a reality for the respondent the Appellants raised frivolous objections to deny possession to him.2. This appeal under Clause X of the Letters Patent is directed against the judgment and order dated 6th June, 2005 passed by a learned Single Judge of this Court in WP (C) No. 2578 of 2003.3. The father of the Respondent was allotted a plot bearing No. A-32, Kirti Nagar on 24th April, 1955 by the Reh...