Delhi Court May 2007 Judgments

Kamaljit Singh Bedi Vs. the State of Delhi

Court: Delhi

Reported in: 2007(96)DRJ149

Shiv Narayan Dhingra, J.1. This appeal has been preferred against the judgment dated 21.07.1997 and order on sentence dated 22.7.1997 of the Special Judge convicting the appellant under Section 161 IPC and under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947 (in short, 'the Act') and sentencing him to undergo Rigorous Imprisonment for a period of one and a half years under Section 161 of the IPC with a fine of Rs. 2000/- and Rigorous Imprisonment for a period of three and a half years under Section 5(2) read with Section 5(1)(d) of the Act with a fine of Rs. 3000/-. 2. Brief facts relevant for purpose of deciding this appeal are that the complainant Baldev Singh Gill(PW-6) lived as a tenant in Flat No.C-4/132, Safdarjung Development Area. One of his electric meter got burnt on 2nd September, 1988. He made a report of the same to DESU on telephone and then he made contact with appellant who was working as Inspector in the Office of DESU at Green Park, N...

Commissioner of Income Tax Vs. Dharam Pal Prem Chand Ltd.

Court: Delhi

Reported in: (2007)212CTR(Del)253; [2007]295ITR105(Delhi)

Madan B. Lokur, J.1. The Revenue is aggrieved by an order dt. 31st March, 2005 passed by the Tribunal, Delhi Bench 'A' Delhi in ITA No. 2803/Del/1998 and ITA No. 3558/Del/2002 relevant for the asst. yrs. 1994-95 and 1995-96.2. The assessed manufacturers chewing tobacco (Zaffrani Patti). One of the issues that arose in the assessment proceedings before the AO was with regard to the raw material used by the assessed and the percentage of the components including silver. The assessed declined to give necessary information on the ground that it was a trade secret which it would not like to divulge.3. On this, the AO drew samples of Zaffrani Patti and sent them to the Shri Ram Institute for Industrial Research, New Delhi with a request to ascertain the percentage-wise presence of silver in different qualities/brands of Zaffrani Patti. The said Institute sent its report by a letter dt. 12th March, 1997. On the basis of the report, the AO estimated the total consumption of silver in the manuf...

Pharmalab Engineering Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(119)ECC374

1. The appellant challenges the order dated 22.3.05, passed by the Commissioner (Appeals) holding that modvat credit was not admissible to the appellant on the basis of invoices relied upon by the appellant and upholding the order of the Assistant Commissioner confirming the demand of Rs. 1,03,703/- under Rule 57I of the Central Excise Rules, 1944, read with Section 11A of the Central Excise Act, 1944.2. The appellant was a registered manufacturer of excisable goods falling under Chapter Heading 8419 of the Central Excise Act, 1985 and availing the benefit of modvat credit under Rule 57A of the said Rules.3. On scrutiny of RT 12, it appeared to the Revenue that the appellant had availed modvat credit on the invoice issued by M/s. Bela Instruments for the goods manufactured by M/s. Bela Plastics. It appeared that the appellant had availed credit on the strength of invoices issued by the dealers who were not registered. Furthermore, credit was availed in respect of inputs for which nece...

Asfaioka Distillers and Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This is an appeal filed by the assessee. It is directed against order of Commissioner (Appeals) dated 11-8-2006 for assessment year 1997-98. Grounds of appeal read as under : 1. That the order under Section 250 of the Income Tax Act, 1961 passed by the Learned Commissioner (Appeals)-V, New Delhi, is against law and facts on the file inasmuch as he was not justified in upholding the action of Learned Assessing Officer in resorting to the provisions of Section 147/ 148 inasmuch as the same had been passed without jurisdiction, was bad in law and had been passed without satisfying the conditions laid down in the said section. 2. That the order under Section 250 of the Income Tax Act, 1961 passed bythe Learned Commissioner (Appeals)-V, New Delhi, is against law and facts on the file inasmuch as he was not justified in upholding the action of Learned Assessing Officer in disallowing commission of Rs. 57,61,000 paid to M/s. Hallmark Health Care Ltd. by ignoring the fact that the same was...

Municipal Corporation of Delhi Vs. Ashok Kumar Mishra and anr.

Court: Delhi

Reported in: AIR2007Delhi257; 141(2007)DLT347

A.K. Sikri, J.1. The appellant is the Municipal Corporation of Delhi which had taken on rent the suit premises namely property bearing No. 63-64 and 69 to 72 of Katra Barian, Fateh Puri, Delhi from one M/s. Hazi Mohd. Yunus and Co. at monthly rent of Rs. 73.75 ps. The MCD was running a municipal school over this property. The MCD was running a municipal school over this property which was a single property, though different numbers were assigned. The said school was in existence till 1970. The MCD itself declared this property as dangerous property and demolished the same in the year 1970. The school was also shifted to some other place. The erstwhile owner have sold this property to the respondents herein in 1996.2. According to the respondents, after the demolition of this property by the MCD in the year 1970, the MCD had surrendered the tenancy. New structure was constructed thereon. Possession whereof was being enjoyed by the then owner and after the purchase of the said property v...

Jugesh Kumar Vs. State

Court: Delhi

Reported in: 141(2007)DLT394

Mukul Mudgal, J.1. This appeal challenges the order of the learned Additional District Judge dated 4th March, 2004, convicting the appellant under Section 302 IPC, while acquitting him of the charges under Section 498A and 304B.2. The facts of the case as per the case set up by the prosecution are as follows:(a) On the night intervening 19th and 20th May 2002, the deceased Babita was admitted in Safderjung Hospital with burn injuries about which an intimation was received in Police Station OIA vide DD No. 28B. The SI Nirbhay Kumar was assigned the said DD for necessary action who went to Safderjung hospital accompanied by Constable Yogesh. SI Nirbhay Kumar sought permission of the doctor for recording the statement of the injured, and on being permitted, he recorded Babita's statement which was endorsed by the SI Nirbhay Singh and sent to Police Station for the registration of the case. The present FIR was thus recorded for offences under Section 498-A and 307 IPC. The injured Babita (...

Mr. Hargsh Vardhan Rastogi Vs. Champion Publications

Court: Delhi

Reported in: LC2007(3)86; 2007(35)PTC365(Del)

J.M. Malik, J.1. This is a peculiar case where both the real brothers and their sister namely Mr. Harsh Vardhan Rastogi, appellant, Mr. Rajeev Rattan Rastogi and Smt.Ram Kali, respondents, are up in arms. The trial court vide order dated 6th April, 2005, declined the application moved by the plaintiff, appellant herein, under Order 39 Rules 1 and 2 read with Section 151 CPC with the prayer that the defendant, respondent herein, be restrained from using the trade mark 'Champion' in respect of the printed publication, i.e. guides, books, etc. with or without any prefix or suffix. Adumbrated in brief, the facts of this case are these. The appellant is transacting the business of publication and marketing the books under the name and style of 'M/s Forward Book Depot' since 1942. In the year 1969, the appellant adopted the trademark 'Champion' in respect of books. Thereafter, in the year 1985, the appellant filed an application for registration of the trademark 'Champion' before the Registr...

Director of Income Tax (Exepmtion) Vs. Mamta Health Institute for Moth ...

Court: Delhi

Reported in: [2007]293ITR380(Delhi)

Madan B. Lokur, J.1. The question which arose for consideration before the statutory authorities was whether the assessed was entitled to the benefit of accumulation under Section 11(2) of the Income Tax Act, 1961. The assessed is a Society registered under Section 12-A of the Act.? Learned Counsel for the assessed has placed before us the objects of the Society which he says were before the Assessing Officer. The objects are taken on record.2. On a perusal of the objects of the Society, we find that these include following:i) To develop health resources particularly in respect of children belonging to the vulnerable segments of the population;ii)To educate the people especially the mothers regarding maintenance and improvement of health and nutrition of Children;iii) To conduct classes and schools for training in matters of health nutrition and all other allied subjects pertaining to medicine and community development;iv) To establish and maintain demonstration centres in Delhi for di...

Commissioner of Income Tax (Central) Vs. Sarb Consulate Marine Product ...

Court: Delhi

Reported in: (2007)211CTR(Del)54; [2007]294ITR444(Delhi)

Madan B. Lokur, J.1. The Revenue is aggrieved by an order dated 31st August, 2005 passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi (the Tribunal) in IT (SS) A No.102/Del/1998 relevant for the block period 1987-88 to 1997-98 (up to 6th November, 1996).2. The assessed carries on fishing activities in the high seas and it appears that on the basis of some information available with the Revenue, a search operation in respect of the assessed was conducted under Section 132 of the Income Tax Act, 1961 (the Act) on 6th November, 1996. During the search operation, some documents were seized and some fishing vessels/trawlers belonging to the assessed were searched and a restraint order under Section 132(3) of the Act was passed in respect of those vessels and served upon the concerned persons. 3. The restraint order under Section 132(3) of the Act was extended on 30th March, 1997 up to 30th September, 1997 when no further orders were passed.4. On 16th December, 1997 a not...

Saveena Enterprises Pvt. Ltd. Vs. Kalatex and ors.

Court: Delhi

Reported in: 2007(96)DRJ233

Vipin Sanghi, J.1. Plaintiff has instituted the above suit under Order 37 of CPC, for recovery of Rs. 24,75,607 with interest thereon. Plaintiff is engaged in the business of manufacturing and sale of various types of jersey/polyster, cotton clothes etc. The defendant No. 1 M/s. Kalatex is a partnership firm with defendant No. 2, 3 and 4 as partners carrying on the business of manufacturing readymade garments.2. Defendant No. 2 is stated to be the managing partner of defendant No. 1, who conducted business transactions on behalf of the defendant firm with the plaintiff. The defendants ordered and plaintiffs supplied, from time to time, various types of jersy polyster cotton fabrics to the defendants. These supplies were duly acknowledged by the defendant firm who received these goods on credit. Payments were being made from time to time. However, the defendants did not make the payment for all the supplies and various cheques issued by the defendants towards payment of the outstanding ...