Delhi Court January 2007 Judgments
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The Commissioner of Income Tax-xi Vs. Shri R.N. Kumar
Court: Delhi
Decided on: Jan-24-2007
Reported in: 137(2007)DLT99; [2007]291ITR397(Delhi)
V.B. Gupta, J.1. The present appeal is filed by the Revenue against the order dated 24th February, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'SMC' in ITA No. 3869(Del)/2005 for the assessment year 1980-81. 2. The brief facts are that the original assessment in this case was completed on 28th February, 1983 at a loss of Rs. 87,351/-. On receipt of information from ADI, Bombay, a notice under Section 148 of the Income Tax Act (for short 'Act') was issued to the assessed in March, 1985. The assessed did not file any return. Accordingly, Assessing Officer issued notice under Section 142(1) of the Act and the reassessment was done by making addition of Rs. 3,10,000/- on account of cash credits appearing in the books which is as follows:(i) Shri Prakash V. Thakkar Rs. 1,50,000/-(ii) Ambica Corporation Rs. 1,00,000/-(iii) Sh. K.D. Khona Rs. 60,000/-----------------Rs.3,10,000/-----------------3. The reason stated for addition was that Sh.N.J.Rawal, a hundi broker, through ...
Vijay Chadha and ors. Vs. Jasbir Singh and ors.
Court: Delhi
Decided on: Jan-24-2007
Reported in: 140(2007)DLT556
Pradeep Nandrajog, J.1. Chand Rani, aged 40 years and a housewife received fatal injuries in a road accident, involving a bus bearing No. DEP 4443 on 21.4.1988. She died.2. Her children, namely, 2 sons and 3 daughters filed a claim petition.3. All children were unmarried when she died. One son, Ashok was a minor.4. Since the children of the deceased pray for enhancement of compensation I would be dealing with their respective sub-missions and would be noting the award only in relation to the loss of dependency worked out for the family members.5. Needless to state, being a housewife, learned Tribunal correctly opined that she had no actual income. However, ignoring the decision of the Supreme Court in the case of Lata Wadhwa v. State of Bihar : (2001)IILLJ1559SC , learned Tribunal has proceeded to award compensation on the basis of notional income of Rs. 15,000 per annum. Even from said notional income 1/3rd stands deducted as personal expenses of the deceased.6. The said notional inco...
Director of Income-tax (Exemptions) Vs. Escorts Cardiac Diseases Hospi ...
Court: Delhi
Decided on: Jan-24-2007
Reported in: [2008]300ITR75(Delhi)
1. The Revenue is aggrieved by an order dated October 19, 2004, passed by the Income-tax Appellate Tribunal, Delhi Bench 'C' in I.T.A. Nos. 4497 and 4498/Del/2000 relevant for the assessment years 1996-97 and 1997-98.2. The only question that arises is whether the assessed is entitled to the benefit of Sections 10(22A) and 11 of the Income-tax Act, 1961.3. Learned Counsel for the Revenue has taken us through the assessment order. It appears that the assessed entered into two agreements with M/s. Escorts Heart Institute and Research Center (EHIRC). Though the date of two agreements is not mentioned, we have been told (and it appears to be correct) that both the agreements were entered into on April 1, 1989. In terms of these agreements, the assessed carries out laboratory tests and investigations as per the requirement of EHIRC for which it receives payment.4. The Assessing Officer took the view that on these broad facts the assessed was carrying on its activities for its own profit and...
Scott Wilson Kirkpatrick (i) Pvt. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-23-2007
Reported in: (2007)9STJ18CESTATNew(Delhi)
1. This stay application is directed towards the demand of Service Tax of Rs. 7.85 lakhs and equivalent amount of penalties under Section 76 and 78 of the Finance Act, 1994.2. The issue involved in this case is regarding the taxability of the amount which has been received by the appellant/applicant from the National Highway Authority of India (NHAI) towards the reimbursable expenses which were incurred by the appellant/applicant while rendering the services of consulting engineer. The appellant/applicant got himself registered with the Department. The contract entered into between the appellant/applicant and the NHAI for the services to be provided by the appellant/applicant categorically indicates that, the appellant is required to provide the consultancy services to NHAI and for which NHAI will provide some basic facilities. Under the contract/agreement the appellant/applicant are given liberty to procure the same and claim the expenses as reimbursement. It is on this part of the e...
Shri Prakash Chand Vs. Union of India (Uoi) and anr.
Court: Central Administrative Tribunal CAT Delhi
Decided on: Jan-23-2007
Reported in: (2007)(3)SLJ312CAT
1. In this O.A. the primary relief sought by the applicant is quashing and setting aside of the impugned order dated 12.1.2006 (Annexure A-l), with a direction to the respondents to make payment of Rs. 49,290/-, being the balance amount of medical reimbursement claimed on account of his medical treatment, with interest at the market rates.2. The brief facts of the case are that the applicant stood retired as Assistant from the office of the Director General Supplies and Disposal w.e.f. 28.2.1995. He had a whole-life CGHS Token Card bearing No.P-620727. As the applicant was suffering from severe coronary artery triple vessal disease (Heart ailment), he was taken to Batra Hospital and Medical Research Centre, New Delhi (Batra Hospital, for short). He was examined by the concerned doctor at Batra Hospital and was found in need of undergoing Coronary Artery Bypass Grafting Surgery at the earliest. Chief Cardiac Surgeon of Batra Hospital, in his Certificate dated 27.2.2000, intimated that ...
Reena Sadh Vs. Anjana Enterprises Through Its Partner Ghanshyam Das Ku ...
Court: Delhi
Decided on: Jan-23-2007
Reported in: 138(2007)DLT582; 2007(94)DRJ167; (2007)146PLR60
J.M. Malik, J.1. In these proceedings the appellant has picked up a conflict with the ex-parte judgment, which according to her was passed without service to her. Vide his order dated 23.12.2006, the learned Additional District Judge dismissed the application moved under Order 9 Rule 13 C.P.C. In support of her case, she has enumerated the following grounds. Firstly, the decree holder had instituted a suit for recovery which was decreed with costs by the Court of learned Additional District Judge against the judgment debtors wherein the judgment debtors were directed to pay a sum of Rs. 14,50,000/- together with interest @ 24% per annum, both pendente lite and future, till the realization of the amount. It is averred that the suit of recovery was filed against firm M/s Renuka Inc., Judgment Debtor No. 4. So far as the appellant is concerned, she is neither a Director nor Partner nor she is holding any interest in the firm. Despite this, she was imp leaded as a party in the suit. It is ...
Dr. Kumaradas Vs. the Indian Medical Practitioners' Co-op. Pharmacy an ...
Court: Delhi
Decided on: Jan-23-2007
Reported in: 2007(95)DRJ618
Gita Mittal, J.1. By this petition under Section 9 of the Arbitration & Conciliation Act, 1996, the petitioner has invoked the jurisdiction of this Court contending that he has raised an arbitration dispute before the Central Registrar appointed under the provisions of the Multi State Co-operative Societies Act, 1984 before the Central Registrar at New Delhi under Section 84 of the Act. It is pointed out that by virtue of Section 84 Sub-section 5 of the statute, the provisions of the Arbitration & Conciliation Act, 1996 are applicable to the arbitration proceedings under the Multi State Co-operative Societies Act, 1984 and consequently this Court has jurisdiction under Section 9 to grant the relief prayed for.2. The undisputed factual matrix to the extent necessary for adjudication in the present case are noticed hereafter. The Indian Medical Practitioners' Co-op. Pharmacy and Stores Ltd. is a co-operative society registered under the Multi State Co-operative Societies Act, 1984 which ...
Bhai Investment P. Ltd. Vs. Municipal Corporation of Delhi (Desu)
Court: Delhi
Decided on: Jan-23-2007
Reported in: 137(2007)DLT91
S. Muralidhar, J.1. The petitioner was running a 19-room hotel, known as Hotel President, at Asaf Ali Road, New Delhi The petitioner was sanctioned a load of 110 KW by the Delhi Electric Supply Undertaking ('DESU') a wing of Municipal Corporation of Delhi ('MCD'), the respondent herein With the unbundling of the DESU the respondent MCD has, by an order of this Court dated 10 11 2005, been substituted by the BSES Yamuna Power Limited 2. The petitioner's premises was inspected on 19 7 1990 by a joint inspection team of enforcement which found the following irregularities:(a) Large Industrial Power (LIP), since the connected load was found to be 169 08 KW as against the sanctioned load of 110 KW (b) Low Power Factor (LPF), the installed shunt capacitors of 3 x 8 KVAR + 15 KVAR were of inadequate capacity vis-a-vis the connected load of 169 08 KW The required capacity of the shunt capacitor has to be 1/3rd of the connected load (c) There was subletting on account of the connection being us...
Tiger Sports Mktg. P. Ltd. Vs. Commissioner of Service Tax
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2007
Reported in: (2007)9STT501
1. This stay application is directed towards the demand of Service Tax of Rs. 25,13,555/- and equivalent amount of penalty under Section 76 and 78 in addition to penalty under Section 77.3. It is on record that the current applicant has obtained commercial rights to promote and manage event of PGAI in India. The appellant has also registered itself as an event management services and was paying the service tax on such services rendered by it. The current show cause notice has been issued to the appellant on the ground that the appellant has short paid the service tax on the ground of services rendered by it. As regards the prize money which has been collected by it and paid to the participants of the golf tournament and also on entry fee charged by it from the players.4. Considered the submissions made by both sides in detail and perused the records. On perusal of the record, it is seen that the appellant has been taking a stand that the entire prize money and pro-am money was collect...
Aikiu (Prop. R. Subramanian) Vs. Commissioner of Service Tax
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-22-2007
Reported in: (2007)9STJ73CESTATNew(Delhi)
1. In this stay application, the Commissioner (Appeals) has held that the applicant had failed to produce the original copies of relevant bills and also did not produce any documentary evidence in support of his claim that the realization of the amount as per bank statement during June, 2003 pertains to services provided prior to 14.5.2003. We observe that copies of bills have already been produced by the appellants. All these bills are dated prior to 14.5.2003. It appears that the department is not satisfied in the sense that whether all these bills pertain to the services rendered prior to 14.5.03 as there is no mention in the bill about that dates/period of service rendered.The appellant also states that in most of the cases orders were received by telephone and no invoices were raised and bills were made after providing services. Prima facie, we do not find much strength in the Commissioner's order. However, the applicant has prepared a list of bills indicating the parties name, a...
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