Delhi Court March 2007 Judgments

ito Vs. Cargo Linkers

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These are appeals by the revenue against the order dated 9-6-2006 of the Id. Commissioner of Income-tax (Appeals)-XXX, New Delhi, relating to the financial years 2000-01, 2001-02, 2002-03 and 2003-04.2. The ground of appeal, which is common in all the four appeals, reads as follows: On the facts and circumstances of the case, Id. CIT (Appeals) has erred in A deleting the penalty levied under Section 271C amounting to Rs. 10,60,609 despite the fact that an order under Section 201(1)/201(1A) treating the assessee in default for short deduction of Rs. 10,60,609 was sustained by the Id. CIT (Appeals).3. The respondent herein is a partnership firm carrying on the business of clearing and forwarding agents (C & F agents). It acts as an agent for booking cargo for transportation abroad for various airlines operating in India. The respondent would collect the freight charges from the person, who intends to send goods through a particular airline and pays the same to the airline or the ...

Gift Land Handicrafts Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)108TTJ(Delhi)312

1. ITA 2898/Del/2005 is an appeal by the assessee against the order, dt. 31st March, 2005 of learned CIT, Moradabad, passed under Section 263 of the Act, relating to the asst. yr. 2001-02.ITA 3039/Del/2005 is an appeal by the assessee against the order, dt.12th April, 2005 of CIT, Moradabad passed under Section 263 of the Act, relating to asst. yr. 2002-03.ITA 3041/Del/2005 is an appeal by the assessee against the order, dt.12th April, 2005 of CIT, Moradabad passed under Section 263 of the Act, relating to the asst. yr. 2001-02.2. All the above appeals pertain to different assessees and are directed against the order of the CIT passed under Section 263 of the Act. The facts and circumstances under which the order under Section 263 was passed by the CIT are identical in all the cases. The grounds of appeal raised by the assessee in all these appeals are also identical. These appeals were heard together and we deem it convenient to pass a consolidated order.3. The assessees in all these...

Smt. Krishna Verma Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)107ITD1(Delhi)

1. The Hon'ble President, Tribunal vide order dt. 11th Sept., 2006 has constituted this Special Bench for deciding the following questions: (i) Whether the defect in the notice under Section 158BC which gave less than 15 days to the assessee to file the return affects the validity of the assessment so that it should be annulled or quashed or whether it is a mere procedural irregularity which can be cured, with the result that the assessment may only be set aside to be reframed after curing the defect? 2. Since the grounds of appeal raised in both the appeals are common, facts involved are similar and as they were heard together hence, they are being disposed of by this consolidated order for the sake of convenience.3. The brief facts of the case are that the AO vide order dt. 30th April, 2001 passed under Section 158BC(c)/143(3) determined the income at Rs. 36,22,300 and Rs. 1,50,86,100 in the hands of Smt. Krishna Verma and Shri Subash Verma respectively.4. Before the learned CIT(A) ...

Guruji Entertainment Network Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

This is an appeal filed by the assessee against the order of the Commissioner (Appeals) dated 29th Nov., 2004 for the assessment year 2001-02, in the matter of order passed under Section 143(3) of the Income Tax Act, 1961, wherein following grounds of appeal have been raised: 1. That on the facts and circumstances of the case, the learned Commissioner (Appeals)-XV erred in accepting the decision of the assessing officer treating commercial and other intangible rights (which are in the nature of copyrights pertaining to serials as goodwill and hence not allowing depreciation under Section 32(l) of the Income Tax Act, 1961 under the head "Intangible assets being copyrights, business and commercial rights." 2. That on the facts and circumstances of the case, the learned Commissioner (Appeals)-XV erred in accepting the decision of the assessing officer treating professional expenses incurred in connection with augmenting working capital funds for th6 company as capital expenditure and not...

Bindals Developers Pvt. Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal by the assessee for the Assessment Year 2001-02 is directed against order of Commissioner of Income-tax (Appeals) upholding assessment of Rs. 36,00,000/- as rental income assessable in the hands of the assessee under the head "house property".2. The facts of the case are that one Professor Harnam Singh is the owner of the property located at 55-A, Friends Colony (East), New Delhi. It was let out to Modi Rubber Ltd. from time to time. Last written lease having expired somewhere in 1994 the company was holding over. It is claimed that Prof. Harnam Singh was not able to get the premises vacated from M/s. Modi Rubber, therefore he executed a lease on 17.11.1998 in favour of the assessee company (appellant) for a period of 9 yrs. and 11 months, the lease to commence from the date the assessee appellant was able to get possession of the property. Clause 6 of above deed provided that appellant was entitled to sublet the premises to any third party on terms and conditions to be...

Shri Sunil Kumar Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 140(2007)DLT42

S.N. Aggarwal, J.1. Aggrieved by his removal from service, the petitioner has filed this writ petition seeking a writ of mandamus directing the respondents to reinstate him in service. He has also prayed for directions to the respondents to treat and adjust his period of absence from duty against his outstanding leaves and to reduce the punishment in proportion of gravity of offence instead of termination.2. Briefly stated the facts of the case are that on 15.5.2001 the petitioner was appointed as CT/GD no.015233807 by the respondents and thereafter he was sent for training to Srinagar, RTC-4. After completion of the training, he was posted with 89 Battalion, CRPF, Srinagar, Anant Nag where he worked for three years. Subsequently, the said 98 Battalion of CRPF was shifted to Delhi at Bawana near Narela and the petitioner was transferred to Delhi along with the said Battalion. After sometimes, 98 Battalion of CRPF got dissolved and the petitioner was then transferred to 2nd Battalion of...

Rajinder Singh Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 140(2007)DLT7

ORDERT.S. Thakur, J.1. The petitioner was serving as a Head Constable in the Border Security Force. He was for some time attached to the Central Sports Team as a wrestling coach from where he was detached in July, 1995. He was supposed to join his duty in 41 Batallion, BSF on 24th September, 1995. Instead of doing so, he reported late on 1st November, 1996 thereby over-staying the authorised period by 402 days. A court of inquiry was conducted and sent to the Force Headquarter at New Delhi, who gave quietus to the matter by regularizing the period of unauthorised absence.2. In the meantime, the petitioner had proceeded on leave from 3rd April, 2002 to 30th April, 2002. He was supposed to join back on duty on 1st May, 2002 on the expiry of the sanctioned leave which he failed to do. His request for extension was turned down in the absence of any medical certificate supporting the same. The petitioner however continued to absent from duty. He failed to join back at the place of his posti...

A.K. Chaudahry and ors. Vs. Nandita Malhotra

Court: Delhi

Reported in: 139(2007)DLT229

S. Ravindra Bhat, J.1. In these petitions under Sections 482 Cr.P.C. initiated by the Respondent complaining of commission of offences under Section 138 of the Negotiable Instruments Act (hereinafter referred to as the 'Act') have been sought.2. The respondent had filed four complaints alleging, inter alia, that pursuant to commercial transactions, and in discharge of legal dues, the petitioner had issued various cheques amounting to Rs. 2,41,000, Rs. 13,18,600/-, Rs. 1,19,000/- and Rs. 95,000/- each aggregating to Rs. 18,44,600/- to it. Upon their presentation, the cheques were not honoured. The complainant claimed that the notices were issued, and yet, went unheeded. In these circumstances the complaints were preferred. 3. The summoning orders in these proceedings were issued some time in 1999. During the course of the proceedings, the petitioner, accused arrayed as such in all the proceedings, and were alleged to be involved in the commission of offences, moved applications for reca...

Smt. Ram Kala Widow of Late L/Nk Sukh Ram Vs. Union of India (Uoi) and ...

Court: Delhi

Reported in: 140(2007)DLT192

S.N. Aggarwal, J.1. The widow of dismissed Army personnel Ex L/NK Sukh Ram Yadav of 31 BN, CRPF has filed this writ petition seeking a writ of mandamus directing the respondents to sanction family pension to her with effect from 17.8.2001 and also to pay the arrears of pension and gratuity which was due to her deceased husband.2. The deceased husband of the petitioner was enlisted in CRPF on 5.6.1971. In due course, he was promoted to the rank of L/NK. He was placed under suspension on 28.6.1993 and was charge-sheeted on 23.7.1993 under Section 11(1) CRPF Act, 1949 and after inquiry he was dismissed from Army service on 25.1.1994. After his dismissal, he did not challenge the impugned order of his dismissal till he died on 17.8.2001. After his death his widow, petitioner herein, made a representation to the CRPF authorities in January, 2002 to consider her case for release of family pension. On 3.4.2002, the petitioner was informed by Commandant 31 BN CRPF, New Delhi about the rejectio...

Ex-sepoy Ganga Singh Jadon Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: 140(2007)DLT154

S.N. Aggarwal, J.1. More than a decade after suffering punishment of his dismissal from Army service on his pleading guilty to a charge of misconduct Ex-Sepoy Ganga Singh Jadon has filed this writ petition seeking a writ of certiorari directing the respondents to quash the proceedings of summary court martial held against him and to reinstate him in service with all consequential benefits.2. The facts of the case giving rise to this writ petition are briefly stated as follows.3. The petitioner was enrolled as a Sepoy in Army by the Branch Recruiting Officer, Gwalior on 10.1.1987 and after he had completed his military training, in May, 1988, he was posted in 16th Batallion, the Rajput Regiment, Kota under 18 Infantry division. In 1989 the battalion in which the petitioner was posted, shifted from Kota to J and K sector and thereafter in 1992 the entire 16th battalion was transferred to hard peace station at Dharamshala Cantt. While petitioner was working as a Sepoy in 16th Battalion, t...