Delhi Court July 2005 Judgments
Home Cases Delhi 2005 Page 14 of about 207 results (0.013 seconds)Harsh Dabas Vs. Central Board of Secondary Education and anr.
Court: Delhi
Reported in: 124(2005)DLT303
Vikramajit Sen, J.1. Rule.2. With the consent of the parties matter has been heard and is being disposed of finally.3. The Petitioner is a regular student in the Arts group in Ganga International School, Hiran Kunda, Rohtak Road, New Delhi and is due to take the All India Senior School Certificate Examination (Class G?' XII Board Examination from C.B.S.E.) in March 2006 and that for writing the examination in March 2006, he is required to fill up the form for the said examination sometime in September/October, 2005. The Petitioner has changed his name from `Aditya Dabas' to `Harsh Dabas' and put an insertion bout the same by the guardian of the Petitioner in two newspapers one in English daily 'Indian Express' Delhi Edition and another in Hindi Daily, 'Jansatta' Delhi Edition on 4.2.2005. The guardian of the Petitioner also got the said change of name published in the Gazette of India dated February, 19-25, 2005. The Petitioner thereafter applied to the Respondents for effecting the ch...
Tag this Judgment!Vikas Singh Vs. State
Court: Delhi
Reported in: 2005(83)DRJ410
R.S. Sodhi, J. Crl.M.4412/2005:1. Allowed subject to just exceptions. Application disposed of.CRL.REV.P. 321/2005 & Crl.M.920/2005:2. This revision petition is directed against the judgment and order of the District Session Judge, Delhi in SC No. 68/2004 arising out of FIR No. 57/2000, Police Station, Moti Nagar, Delhi whereby learned Judge vide his judgment and order dated 6.3.2005 held the petitioner guilty under Section 376 read with Section 511 IPC. Further by a separate order, sentenced the petitioner to undergo RI for five years and Rs.5,000/- in default of payment of which further S.I for three months. 3. It is contended by the counsel for the petitioner that no rape was committed and none intended. He submits that at the highest the offence committed was that of violating the modesty of a women. He also contends that the prosecutrix statement suffers serious infirmities besides the fact that she was a consenting party. I have heard counsel and gone through the material on recor...
Tag this Judgment!Santosh Kumar Vs. State
Court: Delhi
Reported in: 2005(83)DRJ411
R.S. Sodhi, J.1. This revision petition is directed against the judgment dated 15.02.2005 of the learned Additional Sessions Judge in Crl.A.47/04, upholding the order dated 08.03.2004 of the learned Metropolitan Magistrate, whereby the learned Magistrate held the petitioner guilty under Section 411 IPC and sentenced him to undergo R.I. For two years with a fine of Rs.500/- and in default of payment of fine to further undergo S.I. for one month.2. Learned Counsel for the petitioner confines himself only to the question of sentence, inasmuch as that invokes this courts power under Section 427 of the Code of Criminal Procedure to direct that sentence of imprisonment in all cases in which he has been convicted to run concurrently. From the nominal roll I find that the petitioner has been convicted in a case arising out of F.I.R. No. 194/2003 under Section 279, 338 IPC. He has also been convicted in case F.I.R. No.192/2003 under Section 397/411 IPC. 3. In view of the nature of the offence a...
Tag this Judgment!State Vs. Omparkash Mann
Court: Delhi
Reported in: 122(2005)DLT419
ORDER1. Learned Counsel for the State has attempted with great perseverance to submit that the respondent/accused has failed to produce the records and, hence, the prosecution was fully justified in drawing adverse inferences regarding shortfalls in stocks leading ultimately to his conviction under Section 409, IPC.2. We have perused the judgment of the Trial Court as also of the Appellate Court. We find that the First Appellate Court upon appreciation of evidence, reached the conclusion that the prosecution had failed to produce the stock register as was seized. The sales cash statements consisting of 204 pages and other statements consisting of 216 and 172 pages seized on 3rd June, 1987 were also not produced.3. The Appellate Court concluded that the production of these documents was necessary to connect the valuation of the alleged shortage to the charges framed against the appellant. The Appellate Court also held that the Investigating Officer too was not examined who could explain...
Tag this Judgment!P.S. Bedi Vs. Assistant Commissioner of Income-tax
Court: Delhi
Reported in: (2006)204CTR(Del)431; [2006]283ITR95(Delhi)
1. This appeal arises out of an order passed by the Income-tax Appellate Tribunal, Delhi Benches SMC-IV, New Delhi, whereby the appeal filed by the Department against the order of the Commissioner of Income-tax (Appeals), dated March 20, 2003, has been allowed.2. On behalf of the appellant it was argued that the Tribunal had fallen in a palpable error in holding that the period for completion of the assessment proceedings, on the basis of the first notice issued to the assessed on March 26,1999, had expired on the date the second notice, dated March 29, 2001, was issued to it. It was contended by learned Counsel for the appellant that the Tribunal proceeded on the assumption that the period for completion of the assessment proceedings was one year from the end of the financial year in which the notice was issued. He urged that the period for completing the assessment proceedings was two years, which would have in the instant case expired on March 31, 2001, and not on March 31, 2000. Th...
Tag this Judgment!Commissioner of Income Tax Vs. Legato Systems India (P) Ltd.
Court: Delhi
Reported in: (2006)203CTR(Del)101
ORDER1. The Tribunal has recorded a finding of fact that the respondent-assessed was not an old unit already in existence so as to be disentitled to the benefit of exemption under Section 10A of the IT Act, 1961, It has, on that finding, remitted the matter back to the AO with the following directions :We, thereforee, set aside the orders of the authorities below on this point and restore the matter back to the file of the AO with a direction to allow exemption under Section 10A in both the years in case the assessed is found to have satisfied all other requisites envisaged in the scheme of Section 10A of the Act. In case the exemption under Section 10A cannot be allowed for the reasons of not satisfying the requisites, the claim of deduction under Section 80HHE shall be allowed after providing opportunity to meet the requisites.2. The above direction is, in our view, just and proper hence does not call for any interference especially when the question (whether the assessed) satisfies ...
Tag this Judgment!Indian Institute of Petroleum Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2006)STR45
1. In this appeal which has been preferred by the appellants against the impugned Order-in-Appeal, the issue relates to the liability of the appellants to pay the service tax on the consultancy services rendered by them to NRL.2. I have heard both the sides and gone through the record. The appellant is a constituent laboratory of the Council of Scientific & Industrial Research. They are providing Scientific and Technical Consultancy to the clients. Their services were brought under the provisions of service tax w.e.f. 16-7-2001. The service tax for the period in dispute (2000-2001) for rendering the service to the NRL has been demanded from them. The adjudicating authority dropped the demand as the service was provided by the appellants before their service were brought under the Service Act. Ld. Commissioner has reversed that order on the ground that the service was provided after 16-7-2001 and to support that order, Id. DR has also heavily leaned on the letter dated 10-8-2000 (i...
Tag this Judgment!Lakshmi Wire Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2006)(193)ELT511TriDel
1. The above captioned two appeals have been directed against the common Order-in-Appeal vide which Commissioner (Appeals) has affirmed the Order-in-Original denying the Modvat credit of the amount in dispute for the period in question, as detailed therein, with penalty to the appellants.2. I have heard both the sides. The Modvat credit has been sought to be denied solely on the ground that Shri R.K. Gupta, supplier of the goods allegedly in his statement during investigation, disclosed to the officers that only 50% invoices issued by him were genuine and rest of the 50% were bogus. But in my view, his testimony did not advance the case of the revenue against the appellants. Shri R.K. Gupta at the rele/ant time was a registered dealer. From his statement it is evident that he admitted that the invoices which he issued on the same date on which he received the goods from the first stage dealer, and did not cover more than 6 tonnes of goods, were genuine, while the others were bogus. Th...
Tag this Judgment!Atul Timber Ltd. Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(188)ELT116TriDel
1. In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the dispute relates to the classification of the goods (Ghana Teak Rough Square Logs). The appellants have sought classification under Heading 44.03, which covers, "wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, whereas the Revenue has sought to classify the goods under Heading 44.07, which covers, "wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm." The above detailed goods were imported by the appellants from Ghana against Bill of Entry dated 15-7-2002. In the Bill of Entry, the description of the goods given was "Ghana teak square rough logs". The invoice which was issued by the supplier of the goods from Ghana also contained the description as, "Ghana teak squares". We also find from the record that report of the Conservator of Forest, Nagpur, was also obtained by the Customs...
Tag this Judgment!Met Trade India Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in: (2005)(189)ELT36TriDel
2. Through the present ROM application, the applicants have sought the re-call of the Final Order dated 1-6-2004 vide which the appeals of the preset applicants along with the other appellants were disposed of and the orders under appeals were modified.3. The learned Counsel has referred to paras 2, 3, 4, 5 & 6 of the impugned order and contended that there are some contradictions in these paras regarding the findings of the Bench in respect of shortages of 274.629 Mts. of Lead ingots (inputs).4. We have heard the learned SDR and gone through the entire impugned order.5. The Bench has discussed about the shortages of 274.629 Mts. of lead ingots, which were imported by the present appellants/applicants. Even if it is assumed for sake of arguments that regarding the use of these inputs, the observations made by the Bench in the impugned order at certain places varies, still that, in our view, did not constitute a mistake apparent on the face of the record. The alleged mistake is deb...
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