Delhi Court September 2005 Judgments
Home Cases Delhi 2005 Page 12 of about 196 results (0.021 seconds)Sanat Products Ltd. and Lucky Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (2007)107TTJ(Delhi)238
1. In this group of cases some of the issues involved are common.Therefore, all appeals were heard together and are being disposed of by this common order. 1. On the facts and circumstances of the case and in law the CIT(A) has failed to appreciate the facts in proper perspective in upholding the assessment order passed under Section 143(3) of the IT Act, 1961 by the learned AO which is void ab initio. 2. On the facts and circumstances of the case and in law the CIT(A) has failed to appreciate the facts in proper perspective in upholding the action of the learned AO in ignoring the order under Section 250 of the IT Act, 1961 passed by his predecessor. 3. On the facts and circumstances of the case and in law the CIT(A) has erred in upholding the disallowance amounting to Rs. 11,40,000 representing genuine business expenditure of rent. 4. On the facts and circumstances of the case and in law the CIT(A) has erred in upholding the levy of interest under Sections 234B and 234C of the IT Ac...
Tag this Judgment!income Tax Officer Vs. Millan Dairy Foods (P) Ltd.
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (2006)105TTJ(Delhi)252
1. An application has been filed in ITA Nos. 4944 to 4947/Del/2004, requesting for adjournment. It has been stated that since the other connected appeals in the case of M/s Millan Dairy Foods, adjournment had been sought, these appeals be also adjourned to be heard along with those cases. The matter of M/s Millan Dairy Foods i.e. ITA Nos. 4939 to 4941/Del/2004 have not been adjourned. Therefore, this application stands rejected. ITA Nos. 4939 to 4941/Del/2004 2. The Department has taken a common ground in these appeals, whereby it has been submitted that the learned CIT(A), while deleting the penalty levied as per the order of the AO, has erred in concluding that the transaction between the manufacturers of packaging material and the deductee company are the transactions of sale and purchase on a principal to principal basis and not transactions of contract covered under Section 194C of the IT Act.3. For convenience, facts are being taken from ITA No. 4939/Del/2004, since the learned ...
Tag this Judgment!Sanat Products Ltd. Vs. Dy. Cit
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (2006)5SOT510(Delhi)
In this group of cases some of the issues involved are common.Therefore, all appeals were heard together and are being disposed of by this common order.1. On the facts and circumstances of the case and in law the CIT(Appeals) has failed to appreciate the facts in proper perspective in upholding the assessment order passed under section 143(3) of the Income Tax Act, 1961 by the learned Assessing Officer which is void ab initio.2. On the facts and circumstances of the case and in law the CIT (Appeals) has failed to appreciate the facts in proper perspective in upholding the action of the learned assessing officer in ignoring the order under section 250 of the Income Tax Act, 1961 passed by his 3. On the facts and circumstances of the case and in law the CIT(Appeals) has erred in upholding the disallowance amounting to Rs. 11,40,000 representing genuine business expenditure of rent.4. On the facts and circumstances of the case and in law the CIT(Appeals) has erred in upholding the levy o...
Tag this Judgment!Jindal Photo Films Ltd. Vs. Ito
Court: Income Tax Appellate Tribunal ITAT Delhi
Reported in: (2006)5SOT272(Delhi)
In this appeal for assessment year 1999-2000, the assessee has raised the following effective grounds : "1. That the learned Commissioner (Appeals) erred in rejecting the claim of the assessee that the transaction of purchase of the printed cartons even with the assessee's specification, was not by way of works contract, but was covered by the contract for sale of goods.Thus, the assessee's case has wrongly been held covered by section 194C, being contrary to the decision of the Pune Bench of the Tribunal in the case of Wadilal Dairy International Ltd. v. CIT (2001) 118 Taxman 141; 2. That the learned Commissioner (Appeals) erred in sustaining the demand of Rs. 1,31,270 created by the order under section 201 of the Act, on account of alleged default in deducting tax at source under section 194C of the Act on the cost of purchase of printed cartons with the assessee's specifications." TDS No. 2 (Delhi) 03 raises the ground of the assessee that the Commissioner (Appeals) erred in confir...
Tag this Judgment!Abdul MurasalIn Vs. State
Court: Delhi
Reported in: 2005(84)DRJ430
Rekha Sharma, J.1. On 27th October, 1998, house No. A-32/15, Main Road No. 66, Maujpur, was a mute witness to murder and robbery. It was otherwise a house which appeared to be buzzing with activity. On its first floor lived Shama Parveen along with her three sons and her mother, while on the ground floor she was running a business of air-coolers and real-estate. A portion of the ground floor was also in occupation of her maternal uncle (Mammu) namely, Mohd. Jamil, who was running his own shop from there. Shama Parveen knew one Salvinder alias Kake who was dealing in finance. He was assisting her in her business and was a frequent visitor to the house.2. On the fateful day of 27th October, 1998, she along with Salvinder returned to her house after making purchases from the market little knowing that the coming hours were not to augur well for either of the two. What followed was a gory incident in which she and Salvinder were robbed of their valuables by three persons who had entered he...
Tag this Judgment!United Distillers and Vintners (Sj) B.V and anr. Vs. Khoday Breweries ...
Court: Delhi
Reported in: 124(2005)DLT663; 2005(31)PTC369(Del)
Anil Kumar, J.1. This judgment will dispose of plaintiffs' suit for injunction and accounts for infringement of trademark and passing of their registered trademark `Johnnie Walker'.2. Concisely the case of the plaintiff is that plaintiff No. 1 was incorporated under the laws of The Netherlands and Ms.Geraldine Downey is the constituted attorney and plaintiff No. 2 is a company incorporated under the laws of India and Mr. S.Sridhar is the constituted attorney who has signed and verified and instituted the suit on behalf of respective companies.3. Plaintiff No. 1 contended that by virtue of an assignment in August, 2000 it became the owner of `Johnnie Walker' brand and trademark. The plaintiffs gave the details as to how plaintiff No. 2 derived its title. They contended that they are the renowned distillers, bottles, blenders, exporters and distributors of alcoholic beverages and some of their popular brands are like Johnnie Walker (Red Label, Black Label, Blue Label, Gold Label) Haig, D...
Tag this Judgment!Vidya Sagar Institute of Mental Health and Neuro Services Vs. Vidya Sa ...
Court: Delhi
Reported in: 124(2005)DLT640; [2006(108)FLR451]; (2006)ILLJ781Del; (2006)142PLR9
Anil Kumar, J.1. This judgment will dispose of plaintiff suit for declaration that the strike threatened by Dr. Vidyasagar Hospital Employees' Union is illegal and seeking a restraint against them and their members from holding any demonstration, dharans, slogan shouting and in any way blocking the ingress and egress of the plaintiff, its office bearer, patients, visitors and other persons visiting the hospital up to a distance of 500 meters from the radius of the hospital known as VIMHANS, 1, Institutional Area, Nehru Nagar, New Delhi.2. The suit was filed by Mr. M.M. Bargotra, Administrative Officer of the Hospital contending that he is authorized by a letter of the Chairman to file the suit. It was stated that plaintiff has its principal place of providing medical health care services at 1, Institutional Area, Nehru Nagar, New Delhi and plaintiff also has a medical center at Saket. Plaintiff has 246 employees on its roll. Plaintiff has also engaged the services of contractors for pr...
Tag this Judgment!Select Impex Ltd. Vs. Union of India (Uoi) and ors.
Court: Delhi
Reported in: 123(2005)DLT613; 2005(84)DRJ249; 2006(194)ELT146(Del)
Vikramajit Sen, J.1. This petition assails the Order dated November 25, 2004 of the Additional Director General of Foreign Trade holding that the Petitioner was not entitled to DEPB Credit in respect of the export of a consignment of Quartz wrist watches with gold bracelets. The Petitioner had earlier approached this Court by way of a Writ Petition bearing No. 392 of 2003 which was disposed of on August 29, 2004 remanding the matter for fresh consideration on merits. While doing so the Petitioner's contention had been noted to the effect that the question is on all fours with that of J.G. Exports v. Commissioner of Customs, New Delhi which has been affirmed in Appeal to the Supreme Court, reported as Commissioner of Customs, Air Cargo, New Delhi v. J.G. Exports : 2003(154)ELT353(SC) . It reads as follows:'Civil Appeal Nos.2636-2639/2001 are filed against the judgment and order dated 6th September, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Ap...
Tag this Judgment!Diamond Comic Pvt. Ltd. and anr. Vs. Raja Pocket Books and ors.
Court: Delhi
Reported in: 125(2005)DLT35; 2005(31)PTC378(Del)
Anil Kumar, J.1. This judgment will dispose of plaintiffs' suit for injunction restraining infringement of copyright, rendition of accounts and damages etc filed against defendants in respect of character 'Shaktimaan'. The plaintiffs contend that plaintiff No.1 is a limited company and plaintiff No.2 is a director and the suit is signed, verified and instituted by Mr. Gulshan Rai, plaintiff No.2. Plaintiff No.1 is a leading printer and publisher of authorized books including comic books and is popularly known as Diamond Comics and is engaged in said business for past 50 years. It was further contend that they have a large dealers network of around 5000 wholesale and retail sellers. The plea of the plaintiffs is that defendant No.3 director and producer of Seriall 'Shaktimaan' entered into an agreement on 1st February, 1998 whereby exclusive copyright to illustrate, print and publish the character `Shaktimaan' in the form of comic book were assigned. Pursuant to assignment of rights in ...
Tag this Judgment!Shri L.K. JaIn Vs. the State Through Central Bureau of Investigation
Court: Delhi
Reported in: 124(2005)DLT371
R.C. Jain, J.1. These two criminal appeals are directed against the common judgment and order dated 24.5.2001 passed by the Special Judge, Delhi, thereby, convicting the appellant L.K. Jain (for short to be referred as A-1) of the offence punishable under Sections 120-BIPC, Sections 7 and 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 (hereinafter to be referred as the 'Act') and for the substantive offences punishable underSection 7, 13(2) read with Section 13(1)(d) of the Act. Vide the same judgment, the appellant Balam Singh (hereinafter to be referred as A-2) has been convicted of the offence punishable under Sections 120-B IPC read with Section 7 and 13(2) read with section 13(1)(d) of the Prevention of Corruption Act 1988 Vide separate order of the even date, A-1 L.K. Jain has been sentenced to undergo rigorous imprisonment for 5 years and to pay a fine of Rs. 1 lac or in default of payment of fine to suffer further simple imprisonment for a period of ...
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