Delhi Court March 2006 Judgments

Wimpy International Ltd. Vs. Tarai Foods Ltd.

Court: Delhi

Reported in: 128(2006)DLT342; (2006)143PLR43

R.S. Sodhi, J.1. CM(M) 678/2004 seeks to challenge the order dated 19.01.2004 of the Additional District Judge in Suit No. 46/03/00 whereby the learned Judge while adjudicating on the application of the petitioner under Order 9 rule 7 CPC has dismissed the same on the ground that written statement has not been filed for a considerable length of time and that time and again proceedings have been adjourned to enable the petitioner to file his written statement. The petitioner having taken undue advantage of a protracted trial cannot be shown any leniency.2. Counsel for the petitioner submits that the written statement in the present case, was filed on 12.03.2003 vide dairy No. 8496 in the High Court which was verified by this court on 19.05.2005. Merely because the written statement filed in the High Court has not found its way to the record of the case, is no fault of the petitioner and he cannot be penalized for the same. Counsel also submits that the amount sought to be recovered has ...

Smt. Kamla Devi Vs. Municipal Corporation of Delhi

Court: Delhi

Reported in: 129(2006)DLT335; 2006(98)DRJ188

S. Ravindra Bhat, J.1. In these writ proceedings the question raised is whether the Petitioner ought to be appointed to the post of a Primary Teacher on the strength of an OBC certificate obtained on 19.12.1996 and submitted to the MCD pursuant to communication issued in that regard.2. The admitted factual matrix is as follows. The Respondent Municipal Corporation of Delhi (hereinafter referred to as `the MCD') advertised on 16.7.1996 calling for applications for the post of Primary and Nursery Teachers. The total number of vacancies in these two categories indicted was 3091. The Petitioner submitted the application/bio-data as per the format prescribed in the advertisement on 27.7.1996. In the relevant column, namely column No. 7, she claimed to be a reserved category candidate stating that the certificate had been applied for by her, through Form No. 44225. The last date for submitting the applications was 31.7.1996.3. In January, 1998 the MCD issued a public notice calling for objec...

U.P. State Spinning Co. Ltd. Vs. T.T. Limited and anr.

Court: Delhi

Reported in: II(2007)BC406; 141(2007)DLT83

Sanjiv Khanna, J.1. M/s U.P. State Spinning Company Limited (hereinafter referred to as the petitioner) has filed the present revision petition for setting aside order dated 22nd February, 2005 passed by the learned Civil Judge dismissing its application under Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as the Act, for short). The petitioner claims that it is a sick company under the provisions of the aforesaid Act and, thereforee, suit for recovery of Rs. 1,76,875/- filed by the M/s T.T. Limited, the respondent No. 1 herein, is liable to be dismissed.2. M/s U.P. State Textile Corporation Limited, the respondent No. 2 herein, as per the averments made in the plaint by fax dated 22nd August, 1995 placed an order for supply of goods upon the respondent No. 1. As agreed, the respondent No. 1 deposited a sum of Rs. 1,00,000/- as a refundable security deposit against the said order. The respondent No. 1 was/is entitled to interest @ 15...

Director of Income-tax (Exemption) Vs. Eternal Science of Man's Societ ...

Court: Delhi

Reported in: [2007]290ITR535(Delhi)

T.S. Thakur, J.1. The Income-tax Appellate Tribunal has, relying upon a Division Bench decision of this court in CIT v. Hotel and Restaurant Association : [2003]261ITR190(Delhi) , held that the accumulation of its income by the respondent-assessed for a plurality of purposes, was permissible. The present appeal assails the correctness of the said order.2. Ms. Bansal counsel appearing for the Revenue, argued that the accumulation in the present case was for six different objects out of a total of 22 objects for which the trust had been established. These objects, in regard to which the accumulation was made by the assessed, are as under:(a) Publication of books, literature, magazines, pamphlets, etc. for children and for educating people in the art of living based on the Indian traditions and modern scientific knowledge.(b) To provide monetary assistance to any educational or other institution engaged in the promotion of education or physical health, or social and spiritual upliftment o...

Commissioner of Income-tax Vs. Honeywell Dace (India) Ltd.

Court: Delhi

Reported in: [2007]292ITR169(Delhi)

1. For the assessment year 2001-02, the respondent-assessed declared a loss of Rs. 5,28,942 in its return filed on October 31, 2001. This amount included a sum of Rs. 1,01,957 towards loss on account of sale of shares. The Assessing Officer disallowed the losses on the ground that the asses-see had not carried on any business activity during the relevant period. The loss claimed on account of sale of shares was also similarly disallowed on the ground that no proof regarding the said loss had been furnished. That order attained finality as the assessed did not prefer any appeal against the same. Penalty proceedings under Section 271(1)(c) of the Income-tax Act, 1961, were thereafter initiated which culminated in a penalty of Rs. 2,09,006 being imposed upon the assessed.2. The assessed appealed to the Commissioner of Income-tax (Appeals), who directed deletion of the penalty holding that the assessed had not furnished any incorrect particulars and that the requisite details had been disc...

Director of Income-tax Vs. Eternal Science of Man's S

Court: Delhi

Reported in: [2006]155TAXMAN42(Delhi)

T.S. Thakur, J. The Income Tax Appellate Tribunal has, relying upon a Division Bench decision of this court in CIT v. Hotel & Restaurant Association : [2003]261ITR190(Delhi) , held that the accumulation of its income by the respondent-assessed for a plurality of purposes, was permissible.The present appeal assails the correctness of the said order.2. Ms. Bansal counsel appearing for the revenue, argued that the accumulation in the present case was for six different objects out of a total of 22 objects for which the trust had been established. These objects, in regard to which the accumulation was made by the assessed, are as under :'(a) Publication of books, literature, magazines, pamphlets, etc., for children and for educating people in the art of living based on the Indian traditions and modern scientific knowledge.(b) To provide monetary assistance to any educational or other Institution engaged in the promotion of education or physical health, or social & spiritual upliftment or to...

Shree Digvijay Cement Co. Ltd. Vs. Jammu and Kashmir Bank Ltd.

Court: Delhi

Reported in: III(2007)BC427

1. A.K. Sikri, J.-In the suit filed by the plaintiff under Order 37 of the Code of Civil Procedure, Jammu and Kashmir Bank Ltd, the defendant in the suit has filed this application seeking leave to contest the said suit unconditionally. Before coming to the averments made in the application on the basis of which leave is sought, it would be apposite to take note of the averments made in the plaint on which the relief is founded. Suit is filed for recovery of Rs. 1,19,36,136/- as per the following details:Principal Amount Rs. 77,84.808.00Simple Interest @ 24% on the above Principal Amount for 811 days from 11.10.94 to 31.12.97 @Rs. 5118.78 per day Rs. 41,51,328.00__________________Rs. 1,19,36,136.00__________________2. The case of the plaintiff as stated in the plaint is that the plaintiff had entered into a contract dated 4.7.1994 with one M/s. Impression International India, 110-111, Pragati Tower, Rajendra Place, New Delhi (hereinafter referred to as 'M/s. Impression' (for short). By...

Cit Vs. Honeywell Dace India Ltd.

Court: Delhi

Reported in: [2006]155TAXMAN530(Delhi)

ORDER1. For the assessment year 2001-02, the respondent-assessed declared a loss of Rs. 5,28,942 in its return filed on 31-10-2001. This amount included a sum of Rs. 1,01,957 towards loss on account of sale of shares. The assessing officer disallowed the losses on the ground that the assessed had not carried on any business activity during the relevant period. The loss claimed on account of sale of shares was also similarly disallowed on the ground that no proof regarding said loss had been furnished. That order attained finality as the assessed did not prefer any appeal against the same. Penalty proceedings 271(1)(c) of the Income Tax Act, 1961 were thereafter initiated which culminated in a penalty of Rs. 2,09,006 being imposed upon the assessed.2. The assessed appealed to the Commissioner (Appeals), who directed deletion of the penalty holding that the assessed had not furnished any incorrect particulars and that the requisite details had not been disclosed by him in the profit and ...

New Delhi Power Ltd. Vs. Mohd. Hanif

Court: Delhi State Consumer Disputes Redressal Commission SCDRC New Delhi

J.D. Kapoor, President: 1. The limited grievance of the appellant against impugned order dated 7.12.2005 passed by District Forum whereby the appellant was directed to raise the revised electricity bill upto date on domestic light basis without LPSC, is that the District Forum has misconstrued the terminology of NL appeared on the application of the respondent for sanction of electricity connection made in the year 2001 while deeming itas domestic connection. 2. The sequence of events show that the contention of the Counsel for the appellant has not been considered in the proper perspective.Upto 1990 electricity bills were being raised on domestic light i.e., DL/DM basis. Misuse of domestic light for commercial light was detected in the year 1990 and the bill on the basis of misuse charges was raised up to the year 1994. Electricity was disconnected due to non-payment of the bills raised on the basis of non-domestic light.For restoration of the electricity, the respondent made an appli...

Commissioner of Customs Vs. the Royale

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

1. This appeal is directed against order-in-Appeal dt. 27-4-2005 wherein Commissioner (Appeals) set aside the absolute confiscation of the goods sought to be exported and confiscation of other goods which were sought to be exported along with these goods.2. Considered the submissions made by both the sides and perused the records. I find from the order-in-Appeal, the Commissioner (Appeals) has come to a detailed findings in respect of that goods that were absolute confiscated, it reads as : 22. The adjudicating authority in the impugned order at para - 30 has accepted that "I am not disputing the Baby Form of Lord Ganesha" and further in para-29 mentioned that "such naked statues are available freely in this country". The seven statues of Ganesha were examined at the time of personal hearing before the appellant and it was observed that these 7 statues are in the form of "Baby Ganesha or Bal Ganesha" in crawling position. I also find that the Bal Ganesha has been mentioned in number o...