Delhi Court October 2007 Judgments

Dinesh Kumar and Co. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)9STR472

1. Heard both sides on the stay petitions. A common issue is involved in all these petitions and hence they are disposed of by a common order.2. The appellants were admittedly supplying manpower to various clients and the department sought to levy service tax under heading Manpower Recruitment agency services - 65(68).3. Ld. CA representing the appellants submits that prior to 16-6-2005, the levy was confined to manpower recruitment agencies; they were not recruiting manpower on behalf of other clients; they were only supplying manpower to various clients for specified duration. He also relies on the Board's Circular No. B1/6/2005-TRU dt. 27-7-2005, by which the scope of manpower recruitment service prior to 16-6-2005 was explained and simultaneously explained the expansion of the scope of the service from 16-6-2005. He submits that they are paying a service tax wherever applicable after 16-6-2005.4. After hearing both the sides, we feel that the applicants have made out a strong prim...

Kei Indus. Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2008)(125)ECC181

1. The appellant challenges the order dated 19.04.2007 made by the Commissioner (Appeals) upholding the order-in-original by which the adjudicating authority directed recovery of Central Excise Duty of Rs. 59,896/- and imposed penalty of the like amount besides ordering recovery of the interest.2. The appellant was engaged in the manufacture of wire cables and S.S.wire. It was noticed during the scrutiny of ER-1 Return for May, 2005 that the appellant had cleared 0.686 KME cable valued at Rs. 6,67,010/- claiming exemption under the Notification No. 108/95-CE dated 28.08.1995. As per the said notification, all the goods falling under the schedule to the Tariff Act, when supplied to the United Nations or an international organization for official use or supplied to the project financed by the United Nations or an international organization and approved by the Government of India were exempt from whole of the excise duty and additional excise duty subject to the condition that before cle...

Constable Rajender Kumar Vs. Government of Nct of Delhi Through

Court: Central Administrative Tribunal CAT Delhi

1. Constable Rajender Kumar, the applicant herein, faced a joint regular departmental enquiry with his co-delinquent Constable Virender Kumar on the following charge: I, Inspector Ashok Goswami, E.O./D.E. Cell, Delhi charge you const. Virender Kumar, No. 1737/SD and Const. Rajender Kumar, No. 3417/SD that you were on Motor Cycle patrolling duty in the area of PS Sarita Vihar in the night between 4/5.6.05, Sh. R.S. Chauhan, ACP was on surprise checking from Vigilance Branch and at about 01.30 AM, he reached near Apollo Hospital on Mathura Road, he saw a few long route trucks parked on the road near patrol pump. He also saw four yellow colour Police Motor Cycles with staff near petrol pump. He watched the Motor Cycle for 5-10 minutes. Soon these motor cycles started chasing a few trucks coming from Badarpur side. The ACP/Vigilance also followed the motor cycles after taking U-Turn and intercepted one motor cycle No. DL-1SL-6653 with you two Constables, Virender Kumar, No. 1737/SD and Ra...

Assistant Commissioner of Income Vs. Niit Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)112CTR(Delhi)800

1. These are four appeals of the Revenue which are having common issue regarding applicability of Section 194-1 and levying penalty and interest under Section 201(1) and 202(1) [sic-201(1A)]. The Revenue is also aggrieved regarding the CIT(A), order in respect of applicability of Circular No. 736, dt. 13th Feb., 1996 [(1996) 131 CTR (St) 1], Since the issues involved in all the four appeals are common, they are being, disposed of by consolidated order for the sake of convenience. The facts of the case are that the appellant is a public limited company, inter alia, engaged in the business of providing computer education and training. During the relevant assessment year it was providing computer education and training through its own centres and also through franchisees who are providing NET courses under a license from appellant. One of the models being adopted by the appellant to run its business mainly in big cities was Metro Centre. Under the arrangement the franchisees were providi...

income Tax Officer Vs. Smt. Sarbati Devi

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)694

1. This appeal by the Revenue is directed against the Order of the learned CIT(A), Rohtak, dt. 25th May, 2007 in pursuance of a direction of Tribunal, Delhi Bench "SMC-H" in its Order dt. 14th Sept., 2004 in ITA Nos. 374 and 375/Del/2003 for the asst. yrs. 1992-93 and 1996-97. The learned CIT (A) has erred in law and on the facts of the case in directing the AO not to charge interest under Sections 234A and 234B observing that interest income on compensation/enhanced compensation is taxable only when the dispute pertaining to acquisition of land is finally settled on 30th July, 1996 and the assessee filed return of income only on 15th March, 2002.3. In this case the assessment was framed under Section 143(3) r/w Section 147 of the Act on 21st March, 2002. The assessee amongst other grounds also challenged levy of interest under Sections 234A and 234B of the Act. The assessee received the amount of compensation in respect of land acquired by the Government. The amount of compensation w...

Asstt. Cit Vs. Niit Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These are four appeals of the revenue which are having common issue regarding applicability of Section 194-I and levying penalty and interest under Section 201(1) and 202(1) (sjc-201(1A)). The revenue is also aggrieved regarding the Commissioner (Appeals) order in respect of applicability of Circular No. 736, dated 13-2-1996 [(1996) 131 CTR (St) 1]. Since the issues involved in all the four-appeals are common, they are being disposed of by consolidated order for the sake of convenience. The facts of the case are that the appellant is a public limited company, inter alia, engaged in the business of providing computer education and training. During the relevant assessment year it was providing computer education and training through its own centres and also through franchisees who are providing NIIT courses under a license from appellant. One of the models being adopted by the appellant to run its business mainly in big cities was Metro Centre. Under the arrangement the franchisees w...

Deputy Commissioner of Income Tax Vs. Perfetti Spa

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)113TTJ(Delhi)701

1. This appeal by the Revenue is directed against the order of CIT(A)-XXIX, New Delhi, dt. 22nd Dec, 2000, for asst. yr. 1997-98, on the following grounds: On the facts and circumstances of the case, the learned CIT(A) has erred in: 2. Holding that the assessee does not have a business connection or PE in India.2. The facts of the case are that enquiry in this case was initiated in the month of June, 1998 wherein the Indian subsidiary i.e., Perfetti India Ltd. (hereinafter described as PIL) was asked to produce the details of import made by it from assessee. Subsequently notice under Section 163(1)(a) was issued to PIL asking the assessee to submit its objection in this regard. During the enquiry proceedings summons were issued to the managing director, PIL asking the assessee to file return. Ultimately representatives of the assessee appeared before the AO in connection with the notice issued in the case of the assessee for the assessment year in question. It is stated that the asses...

Greater Kailash-ii Welfare Vs. Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. On a difference of opinion between the Accountant Member and the Judicial Member the following question of law is referred to me for opinion as Third Member: Whether, on the facts and in the circumstances of the case and in law, the DIT was justified in refusing to grant registration under Section 12A of the Income Tax Act, 1961? 2. The facts are, that the assessee is a society registered under the Societies Registration Act, 1860, formed with the following objects: (i) To promote social and recreational activities among residents of Greater Kailash-II in particular and citizens of Delhi in general. (ii) To foster and promote unity and co-operation among the Welfare Association of Delhi and organize activities beneficial to the public in general, (iii) To arrange scientific, literary and cultural functions, games and sports, melas, lectures, exhibition, festivals and film shows for the benefit of the general public, (iv) To organize camps for the relief of the poor and to extend as...

Hindalco Industries Ltd. (Formerly Known as Indian Aluminium Co. Ltd.) ...

Court: Appellate Tribunal for Electricity APTEL Delhi

ORDERAnil Dev Singh, J., Chairperson and H.L. Bajaj, Member (Technical)1. This appeal is directed against the order of the West Begal Electricity Regulatory Commission (for short WBERC/Commission), dated December 16, 2006 in appeal No.1 of 2006. The appellant is a manufacturer of Aluminium and Copper. It has a factory at Belurmath, West Bengal. The appellant is having an existing Contract Demand Agreement for 8.5 MW with the CESC Limited and draws power at a voltage of 33 KV through dedicated lines from the Belurmath receiving Sub-Station of CESC. For this purpose, the appellant has installed a 33 KV Sub-Station at its premises. 2. The appellant has a captive power plant at Hirakud, Orissa. On October 31, 2003, the appellant filed an application under Sections 9 and 42 of The Electricity Act, 2003, before the Commission seeking permission for open access to wheel surplus captive power of an approximately 9 MW from its power plant to its Belur factory. The distance between the captive p...

Commissioner of Income Tax Vs. Uikam Investment and Finance (P) Ltd. a ...

Court: Delhi

Reported in: (2008)215CTR(Del)286

ORDER1. The Revenue is aggrieved by an order dt. 17th March, 2006 passed by the Tribunal, Delhi Bench 'B' in a batch of appeals. We are concerned with 10 appeals which have been mentioned in para 19 of the order under challenge.2. It has been noted by the Tribunal that warrants of authorisation issued by the Revenue under Section 132 of the IT Act, 1961 ('the Act') were not produced before the Tribunal in spite of many opportunities having been given and in spite of a personal assurance having been given by the learned Departmental Representative that the record would be produced.3. In view of the failure of the Revenue to produce the warrants of authorisation, the Tribunal drew an adverse inference against the Revenue that the warrants were never issued. Consequently the block assessment proceedings were set aside.4. Along with the grounds of appeal before us, the Revenue has filed the warrants of authorisation.5. Learned Counsel for the assessed submits that as many as 19 opportuniti...