Delhi Court April 2005 Judgments

Dhiraj Suri Vs. Addl. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

This appeal by the assessee is directed against the order of the Commissioner (Appeals) by which he confirmed the penalty of Rs. 6,51,982 imposed under section 158BFA(2) of the Income Tax Act.The appeal arises this way. There was a search of the assessee's premises on 7-8-1997. Pursuant to the search, the assessing officer called upon the assessee to file the return of income. In response thereto, the assessee filled the block return on 18-8-1999 declaring undisclosed income of Rs. 7.5 lakhs. He completed the block assessment on 31-8-1999, determining the undisclosed income at Rs. 11,42,796.There was an appeal by the assessee against certain additions other than the surrendered amount of Rs. 7.5 lakhs as a result of which the total undisclosed income was reduced to Rs. 10,86,637. There was no further appeal by either side. After competing the block assessment, the assessing officer initiated penalty proceedings under section 158BFA(2) of the Act. The assessee submitted by way of expla...

Shri Dhiraj Suri Vs. Addl. Cit, Sr-1

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)98ITD187(Delhi)

1. This appeal by the assessee is directed against the order of the CIT(A) by which he confirmed the penalty of Rs. 6,51,982 imposed Under Section 158BFA(2) of the Income-tax Act.2. The appeal arises this way. There was a search of the assessee's premises on 7.8.87. Pursuant to the search, the AO called upon the assessee to file the return of income. In response thereto, the assessee filed the block return on 18.8.99 declaring undisclosed income of Rs. 7.5 lacs. He completed the block assessment on 31.8.99, determining the undisclosed income at Rs. l1,42,796. There was an appeal by the assessee against certain additions other than the surrendered amount of Rs. 7.5 lacs as a result of which the total undisclosed income was reduced to Rs. 10,86,637. There was no further appeal by either side. After competing the block assessment, the AO initiated penalty proceedings Under Section 158BFA(2) of the Act. The assessee submitted by way of explanation that she had filed the return of income o...

Ms. Darika Bhatia Vs. Sh. V.L. Bhatia

Court: Delhi

Reported in: 119(2005)DLT518; I(2005)DMC823; 2005(82)DRJ25

Pradeep Nandrajog, J.1. Present order disposes of defendant's application under Order 7 rule 11 CPC.2. It may be noted at the outset that though Order 7 Rule 11 CPC was invoked to non-suit the plaintiff on issue of jurisdiction, during arguments it was also urged that with the marriage of the plaintiff on 18.3.2003 the cause of action has dissolved itself and, thereforee, in view of the said admitted fact, suit has been rendered infructuous.3. Backdrop of the facts on which the cause has been founded for the relief prayed by the plaintiff is that mother of the plaintiff and defendant were married in Delhi on 31.5.1969 as per Hindu Rites and Ceremonies. Parents separated in October, 1998. Both parents were at Dubai when separation took place and defendant initiated divorce proceedings against his wife. On 26.4.1999 defendant embraced Islam. On 19.6.2000 defendant and his wife signed a settlement which was recorded in a court order at Dubai as consent terms on 26.6.2000. Ex-parte decree ...

Union of India (Uoi) and ors. Vs. Rekha Lal

Court: Delhi

Reported in: 119(2005)DLT47; 2005(82)DRJ178; 2005(2)ESC1360

Rekha Sharma, J.1. Shri H.K. Lal was serving as ACIO-I/G in the Ministry of Home Affairs, Government of India. It so happened that on 22nd February, 1988, he proceeded on casual leave. The leave was sanctioned for a period of 8 days i.e. till 7th March, 1988 and he was suppose to join duty on 8th March, 1988. However, for reasons which are not spelt out, he did not report back. Hence, departmental proceedings were initiated against him which resulted in the passing of an order of compulsory retirement against him on 12th March, 1990. He challenged the same, but without success. Luck alluded him further. He died on 23rd February, 1998. The unfortunate widow Smt. Rekha Lal expecting pensionary benefits, approached the Union of India, but met with no success. She then approached the Central Administrative Tribunal (hereinafter called the `Tribunal'). The Tribunal after going through the respective contentions of the parties, granted relief to the widow. It held that Shri H. K. Lal was ent...

Surya Prakash Vs. Management and 7 ors.

Court: Delhi

Reported in: 119(2005)DLT506; (2005)IILLJ1150Del

Mukul Mudgal, J.1. This writ petition challenges the award dated 17th April 2003 delivered by the Labour Court No. 1 by which the petitioner's services were held to be terminated during the period of probation and thus he was held to be governed under the exception to the definition of retrenchment under Section 2(oo)(bb) of the Industrial Disputes Act (hereinafter referred to as the Act). The said section reads as follows:'2(oo) 'retrenchment' means the termination by the employer of the service of a workman for any reason whatsoever, otherwise than as a punishment inflicted by way of disciplinary action but does not include--- ...... .....(bb) termination of the service of a workman as a result of the non-renewal of the contract of employment between the employer and the workman concerned on its expiry or of such contract being terminated under a stipulation in that behalf contained therein; or....... ....... ' 2. The petitioner was working as a peon with the respondents w.e.f. 12th ...

V.K. Bhutiani Vs. Central Bureau of Inv.

Court: Delhi

Reported in: 119(2005)DLT643; 2005(82)DRJ65

Manju Goel, J.1. The petitioner has been charged with the offence of committing conspiracy to cheat the New Bank of India with the help of forged documents punishable under Sections 120B read with Section 467/468/471 IPC and for committing an offence punishable under Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988. The order on charge dated 23.8.2003 of the Special Judge, Delhi is challenged in the revision petition.2. The facts as per the charge-sheet are as under:The petitioner, V.K.Bhutiani, was a senior manager in the New Bank of India at the relevant time. Accused No. 2, O.P.Rajwanshi, approached the bank for credit facility to the extent of Rs. 50 lakhs in the name of his firm, M/s. Vikram Enterprises, in the Connaught Place Branch of New Bank of India where the petitioner - accused No. 1 was posted. The accused No. 2 represented that he got order for export of garment worth Rs. 50 lakhs from a Hong Kong firm under a foreign letter of credit lim...

Harish Chand Khurana Vs. State

Court: Delhi

Reported in: 122(2005)DLT397

ORDERR.C. Jain, J. 1. The appeal of the appellant was admitted and his sentence was suspended uptil today on certain conditions vide an order dated 15.12.2004. The appellant stands convicted for the charge under Section 13(2) read with 13(1) of the Prevention of Corruption Act and has been sentenced to three years imprisonment and to pay a fine of Rs. 10,000/-. There is no immediate prospect of the appeal being disposed of.2. Having regard to the totality of the facts and circumstances of the case and the material obtaining on record, the order dated 15.12.2004 is made absolute and the sentence of the appellant is suspended during the pendency of the appeal and he is ordered to be released on bail, subject to deposit of fine and executing a personal bond in the sum of Rs. 25,000/- with one surety in the like amount.3. Needless to mention that the observations made herein will not tantamount to expression of any opinion on the merits of the appeal.4. Application stands disposed of.5. Ap...

Garg and Associates Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(102)ECC80

1. M/s Garg & Associates have filed this appeal challenging imposition of penalty under Section 76 of the Finance Act, 1994 and demand of interest on the Service Tax paid delayed.2. I heard Shri K.K. Anand, learned Advocate for the Appellants, and Shri S. Bhatnagar, learned DR for the Revenue. The Appellants are practising Chartered Accountant. When the service tax was imposed on the services rendered by the practising Chartered Accountant the Hon'ble High Court granted Stay of the operation and implementation of Notification No. 53/98-ST dated 17.10.98; that the High Court subsequently has upheld the validity of the service tax on the services rendered by the practising Chartered Accountant. The High Court in its clarificatory Order dated 16.8.2002 left the matter regarding interest to be considered by the Department. The High Court, however, gave two months' time to the practising Chartered Accountant to comply with the formalities prescribed under the Service Tax Law and to pay...

Rajora Glass (P) Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(103)ECC49

1. There is a delay of 73 days in filing the appeal. The impugned Order-in-Appeal was passed on 11.6.04 and as per the appellants, the order was communicated to them on 22.6.04. The ground taken up by them in the COD application is that the copy of the order was received by their security guard posted at the factory premises at Bhiwadi (Rajasthan) on 22.6.04, but thereafter he left for his native village in U.P. and came back in Nov 04 and on finding the pasting of the notice of the Deptt. dt. 31.10.04 on the factory gate, he informed the Director Shri Ramji Lal about the receipt of the copy of the order and notice and thereafter Shri Ramji Lal collected the copy of the order from him and filed the appeal. Shri Ramji Lal Director in his affidavit has simply deposed that the contents of the COD application are correct. Shri Samrath Singh security guard his reiterated the above facts in his affidavit. But this ground does not at all appear to the legally sound. The affidavit of Shri Sam...

Vishwa Organics Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(190)ELT428TriDel

1. Both M/s. Vishwa Organics Pvt. Ltd. and Revenue have filed appeals against Order-in-Appeal No. 197/2002, dated 25-2-2002 passed by the Commissioner (Appeals).2. Shri Naveen Mullick, learned Advocate, mentioned that M/s. Vishwa Organics Pvt. Ltd. manufacture acid slurry, detergent cake and powder; that on visit to their factory on 20-6-1998, the Central Excise Officers found shortage in raw material - 5.664 M.Ts. sodium silicate and 7.934 M.T. LAB; that the Joint Commissioner, under Order-in-Original No. 47/99, dated 9-7-99 confirmed the demand of duty and imposed penalty holding that Shri Rajan, Factory Manager has signed the Panchnama and has debited certain amount of duty and there is nothing on record to question the validity of Panchnama; that the Commissioner (Appeals) also rejected their appeal in this regard observing that the reasons given for shortage of inputs by them are baseless for the reasons that they have not substantiated the facts with any documentary evidence. Th...