Delhi Court July 2007 Judgments
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Commissioner of Customs Vs. Moti Lal Gupta
Court: Delhi
Decided on: Jul-16-2007
Reported in: 2007(120)ECC257; 2007LC257(Delhi); 2007(216)ELT353(Del)
ORDER1. These appeals deal with similar issues on both law and facts and, thereforee, we propose to dispose of all the three appeals by this common judgment/order.2. These appeals pertain to seizure of the polyster fabric imported by the respondent. The aforesaid seizure was made by the appellant at Mumbai and Delhi for want of valid licenses. However, subsequently it has been proved and established in these cases, that the consignments of polyster fabric were covered by valid licenses and imports were made in accordance with law and the consignments were wrongly seized by the appellant, viz. Department of Revenue Intelligence.3. Since the goods were perishable in nature, thereforee, during the pendency of the writ petition, prayer was made by the respondent for selling the said goods and the money to be realised be kept in a fixed deposit account until final adjudication of the proceedings. Division Bench of this Court passed an order on 4th August, 1887 for sale of the aforesaid good...
Devinder Singh Makan and ors. Vs. Central Bureau of Investigation and ...
Court: Delhi
Decided on: Jul-16-2007
Reported in: 2007(98)DRJ727
S. Ravindra Bhat, J.1. The petitioners seek quashing of criminal proceedings under Section 482, Criminal Procedure Code.2. The facts of the case, briefly are that according to the prosecution, M/s. Makan Agro Oils Ltd., (hereafter 'MAOL') was an incorporated company, of which the Petitioner was a director and other accused, were his relatives. On complaints, investigations were carried out, and a charge sheet was filed, alleging commission of offences under Section 120B r/w 420 IPC and 13(2) r/w 13(1)(d) of the Prevention of Corruption Act 1988.3. According to the prosecution, the petitioner opened a current account No. 137 in State Bank of Travancore, Karol Bagh Branch, New Delhi in the name of his company M/s. Makan Agro Oils Ltd., New Delhi on 06.04.1994. He sent a letter that day, Along with Board resolution to the bank that he and P.K. Maheswari were the authorised signatories to operate the account. Sh. P.K. Maheswari in the capacity of Executive Director (Finance) on behalf of t...
India Trade Promotion Organisation Vs. International Amusement Limited
Court: Delhi
Decided on: Jul-16-2007
Reported in: 142(2007)DLT342
Mukundakam Sharma, C.J.1. As the factual and legal issues arising for our consideration in all these matters are similar, we propose to dispose of the petitions by this common judgment and order.2. Before we discuss the issues that arise for our decision in these proceedings, it would be necessary to set out brief facts necessary for adjudication of the issues that arise for consideration.Background3. Negotiations began for allotment of land for establishment of an amusement park in Delhi on a portion of land given on lease by the Land and Development Officer for which Trade Fair Authority of India (rechristened as 'India Trade Promotion Organisation, hereinafter referred to as ITPO) considered the request of International Amusement Limited (for short 'IAL'). The said park was to be established at Pragati Maidan.4. On 28th January, 1984, Trade Fair Authority of India (for short 'TFAI') took a final decision to allot land to IAL on license basis, as TFAI was a lessee under the Governmen...
Raj Electricals (Regd.) Vs. Bses Rajdhani Power Ltd.
Court: Delhi
Decided on: Jul-16-2007
Reported in: 2007(3)ARBLR449(Delhi); 142(2007)DLT687
Shiv Narayan Dhingra, J.1. This application has been made under Section 9 of Arbitration and Conciliation Act by the petitioner/applicant for granting an interim injunction against the respondent restraining respondent from disconnecting supply of electricity to the petitioner or from taking direct control of distribution of electricity and directing the respondent to maintain status quo in respect of the agreement entered into between parties till the decision of the dispute by the arbitrator.2. The brief facts relevant for the purpose of deciding this application are that Delhi Vidyut Board (DVB), the earlier body responsible for supply and distribution of electricity in the city, had entered into an agreement with the petitioner under a scheme whereunder the unauthorized colonies were provided electricity through contractors. DVB was supplying electricity to the petitioner at single point and the petitioner contractor was supplying electricity to the cluster of houses in unauthorize...
Cce Vs. Chandrawati Polymers Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-2007
Reported in: (2007)(122)ECC338
2. Notice issued to the respondents is received back with the postal remark "Factory Closed". The Revenue filed this appeal against the impugned order whereby the Commissioner (appeals) set aside the demand of duty and interest in respect of the warehoused goods. The case of the Revenue is that respondents made import of certain goods. The importer filed warehousing bill of entry and after the expiry of the period of warehousing, the respondent neither asked for extension of time nor asked for removal of goods on payment of duty. Show cause notice was issued for payment of Customs duty as well as interest. The adjudicating authority confirmed the demand and interest. However, the Commissioner (Appeals) on appeal field by the importer, set aside the demand on the ground that provisions of Section 61 of Customs Act re to be read with the provisions of Section 28 of the Customs. Hence demand is time barred.3. The contention of revenue is that there is a procedure prescribed regarding the...
Lafarge India Pvt. Ltd. Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-2007
Reported in: (2007)(121)ECC37
1. The appellant has challenged the order of the Commissioner (Appeals) made on 30.5.2005 setting-aside the order-in-original by which refund claim of Rs. 5,29,225/- in respect of the modvat claim on explosives used in the mines of the appellant was sanctioned.2. From the record it had appeared to the Revenue that credit of Rs. 5,29,225/- was taken by the appellant on explosives used in their mines for the manufacture of cement and clinker during the period from 1.1.2001 to 30.6.2001. The Assistant Commissioner found that cenvat credit was admissible on explosives used in such mines in terms of Rule 2(f) of the Cenvat Credit Rules, 2001. The Appellate Commissioner, however, relying on the decision of the Supreme Court in the case of CCE v. J.K. Udaipur Udyog Ltd. the refund was erroneously allowed by the Assistant Commissioner, and allowed the appeal of the Revenue.3. There is no dispute over the fact that the explosives were used in the captive mines of the appellant firm for manufac...
Sachdeva New P.T. College Vs. Cce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-13-2007
Reported in: (2008)12STJ207CESTATNew(Delhi)
2. The appellants are engaged in providing of commercial training of coaching services on which service tax was introduced with effect from 1.7.2003. By a show cause notice dated 15.10.2004, it has been alleged that they have collected Rs. 2,55,130/- against which they are liable to pay tax of Rs. 20,410/-.3. The learned advocate on behalf of the appellant submits that they produced detailed chart showing that prior to 1.7.2003 they received Rs. 81,339/- which is non-taxable. It is his submission that after 1.7.2003, they received Rs. 1,73,791/-against; which tax paid was Rs. 13,903/-. He submits that they have already deposited the amount of Rs. 13,903/- 4. On perusal of the impugned order, it is seen that the authorities below did not accept the contention of the appellant on the ground that there is no mention of duration in the receipt issued to the students.But it is apparent from the statement at page 32 of the appeal that the appellant had given details of receipt of Rs. 81,339...
Ravi Kant Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-13-2007
Reported in: (2007)110TTJ(Delhi)297
1. This is an appeal filed by the assessee and is directed against the order dt. 4th Aug., 2006 passed by the CIT (A) in the matter of assessment under Section 143(3) of the IT Act, 1961, for the asst. yr.2003-04.2. The grievance of the assessee is two fold-first, that the CIT (A) erred in law on facts in adopting the sale consideration of property at Rs. 15,50,000, being value taken by the stamp valuation authority, as against the actual sale consideration of Rs. 6,50,000, by applying provisions of Section 50C of the Act; and, second, that without prejudice to the aforesaid grievance, the CIT (A) ought to have adopted the sale consideration of property at Rs. 11,42,000 as per the valuation done by the Departmental Valuation Officer (DVO).3. The factual matrix in which these grievances arise is like this. In the relevant previous year, the assessee had sold a house property for a consideration of Rs. 6,50,000. It was in respect of this transaction that the assessee, in his IT return, ...
Dcm Estates and Infrastructure Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-13-2007
Reported in: (2007)110TTJ(Delhi)604
1. The common issue that we are required to adjudicate in both of these appeals is whether or not the CIT(A) was justified in holding that interest received by the assessee on staff loans, on the facts of the case, is taxable as 'income from other sources'. The impugned assessments were framed under Section 143(3) r/w Section 254 of the IT Act, 1961 (hereinafter referred to as 'the Act'), the assessment years involved are 1998-99 and 1999-2000 and the quantum of interest for these assessment years is Rs. 1,25,487 and Rs. 1,14,244 respectively.2. The issue in appeal lies in a very narrow compass of undisputed material facts. This is second round of proceedings. In the first round of assessment proceedings, the interest income earned by the assessee was held to be taxable under the head 'Income from other sources'. The assessee's claim that it should be adjusted against the expenditure to be capitalized. The dispute travelled upto the Tribunal. The assessee's contention was that this in...
income Tax Officer Vs. Bal Bharti Public School
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-13-2007
Reported in: (2007)111TTJ(Delhi)222
1. These 10 appeals of the Revenue in case of three branches of Bal Bharti Public School (hereinafter called the assessee) involve common grounds to the effect that on the facts and in the circumstances of the case, the learned CIT(A) erred in allowing deduction of Rs. 1,000 per child per month while computing the taxable perquisite and, thus, erred in interpreting the proviso to Rule 3(5) of the IT Rules, 1962. The appeals were argued in a consolidated manner by the learned Departmental Representative and the learned Counsel for the assessee.Therefore, we find it convenient to pass a consolidated order.2. In the assessment order, the AO has furnished fee structures for various classes from Nursery to Class XII. It is pointed out that nothing was recovered from the employees in respect of free educational facilities provided to members of their households. In these circumstances, he came to the conclusion that wherever the value of benefit exceeded Rs. 1,000 per month per child, the w...
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