Delhi Court February 2008 Judgments

Shivnath Rai HarnaraIn (India) Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)304ITR271(Delhi)

1. These three appeals arising from the consolidated order of the CIT (A), New Delhi, passed in Appeal Nos. 115-117/06-07, dated 21.9.2006, were heard together and are being disposed off by this common order for the sake of convenience as the facts and issues involved in all these appeals are identical except variation in amounts.2. Before the Tribunal, the assessee raised two additional grounds and the same being legal in nature, so considering the decision of the Apex Court in the case of NTPC Ltd., 229 ITR 383, the same were admitted by the Tribunal.3. Now, the identical effective grounds of appeals, including the additional grounds taken by the assessee required to be decided by the Tribunal, are stated as under: 1. That the assessment Under Section 153A is without jurisdiction as same is not based on any seized material or a case of any undisclosed income and as such same is not sustainable under the law. 2. That the provisions of Section 153 A does not provide and contemplate as...

Trilochan Singh Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)116TTJ(Delhi)149

1. This appeal by the assessee for asst. yr. 2002-03 is directed against the order of CIT(A), Dehradun dt. 21st Sept., 2007.2. In the first ground of appeal, the assessee has challenged addition of Rs. 57,000 on account of three cash credits. These cash credits were confirmed by the AO with the following observations: He is intermediate by qualification and admitted income of Rs. 2,000 per month from tuition to children of small classes, maintains no bank account, not assessed to income-tax. There are four members in his family including his brother who drives auto. The following facts are concluded from the above points: (a) the loanee has no sufficient income and even the earning is not sufficient to meet his day-to-day expenses and not assessed to income-tax as such the amount of loan is out of untaxed income, cannot be treated as explained. Admitted that he has not his own agricultural land but he drives tractor of his neighbours in cultivating process of the agricultural land of ...

Amway India Enterprises Vs. the Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)111ITD112(Delhi)

1. This Special Bench has been constituted u/s. 255(3) to dispose of the appeals filed in the case of M/s. Amway India Enterprises and M/s.SQL Star International Ltd., as well as to dispose of the following important questions which are involved therein: (i) Whether, in the facts and circumstances of the case, the expenditure incurred by the assessee on account of computer software is of revenue nature or capital nature? (ii) If the expenditure incurred on computer software is held to be of capital nature, what would be the rate of depreciation applicable thereon? 2. The factual backdrop which has given rise to the constitution of this Special Bench can be briefly summarized as follows. In the case of M/s Amway India Enterprises, a deduction on account of software expenditure incurred amounting to Rs. 20,04,105/- was claimed by the assessee company in its return of income filed for A.Y. 2001-2002. The said expenditure was claimed to be incurred by the assessee company for acquiring th...

Assistant Commissioner of Income Vs. Unger Booke David

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)116TTJ(Delhi)513

1. This appeal by the Revenue for asst. yr. 2001-02 arises out of order of CIT(A)-XXX, New Delhi.2. The only issue for consideration relates to treating the period of 41 days spent by the assessee in Pakistan, Sri Lanka and U.K. were for performance of duties outside India. The effective grounds of appeal are reproduced as under: (1) On the facts and in the circumstances of the case, learned CIT(A) is not justified in holding that a period of 41 days spent by the assessee in Pakistan, Sri Lanka and U.K. (2) On the facts and in the circumstances of the case, learned CIT(A) has erred in holding that as per contract the visits to Sri Lanka and Pakistan were on account of work done in those countries where as per record, the assessee had completely failed to submit copies of such contract/ appointment letter before the AO. (3) On the facts and in the circumstances of the case, learned CIT(A) has erred in holding the separate tax treatment should be given to on periods and off periods sala...

Dcit Vs. Ansal Properties and Industries

Court: Income Tax Appellate Tribunal ITAT Delhi

1. This appeal is preferred by the Revenue against the order of ld.CIT(A)-I, New Delhi dated 15-9-2003 and its grievance is projected in the following grounds raised therein: a) On the facts and circumstances of the case, the ld. CIT(A) has erred in deleting addition of Rs. 3,89,47,635/- made on account of additional notional letting value of flats. b) On the facts and circumstances of the case, the ld. CIT(A) has erred in allowing relief of Rs. 12,35,19,715/- on account of provision of expenses for completion of project. c) On the facts and circumstances of the case, the ld. CIT(A) has erred in deleting disallowance of Rs. 1,81,37,291/- on account of expenses on completed project. d) On the facts and circumstances of the case, the ld. CIT(A) has erred in granting relief of Rs. 1,64,38,558/- on account of deduction Under Section 80IB(10) of the I.T. Act, 1961.2. As regards ground No. 1, the facts relevant to the issue raised therein relating to the addition on account of ALV of flats ...

Tribal Co-operative Marketing Development Federation of India Vs. Sidd ...

Court: Delhi

Reported in: 149(2008)DLT723; 2008(101)DRJ540; [2008(118)FLR45]; (2008)IIILLJ883Del

Mukundakam Sharma, C.J.1. This appeal is directed against the judgment and order dated 23rd March, 2007 passed by the learned Single Judge whereby the learned Single Judge allowed the writ petition filed by the respondent herein holding that his request for withdrawal was to be accepted and with a direction that the respondent would return the benefits received by him under the Voluntary Retirement Scheme. A further direction was issued to the effect that the order dated 4th December, 2001 passed by the appellant, whereby the request of the respondent to withdraw himself from the Voluntary Retirement Scheme was turned down, would stand quashed with a further observation that the appellant would take in service the respondent with immediate effect, and treat him to be in service as if no application for voluntary retirement has been preferred by him.2. The respondent was working with the appellant as Deputy Manager. While he was so serving as Deputy Manager, a Voluntary Retirement Schem...

Syed Mirza and ors. Vs. Union of India and ors.

Court: Delhi

Reported in: 148(2008)DLT406; 2008(101)DRJ437

S. Muralidhar, J.1. Seven residents of House No. 1/378 (old) 661(new) Gali Nalbandan, Kashmere Gate ('the Gali Nalbandan property'), Delhi filed this petition on 8th February 1990 seeking inter alias a declaration that the Gali Nalbandan property is not an evacuee property under the Administration of Evacuee Property Act, 1950 ('AEP Act 1950') and for quashing a demand raised by the Delhi Administration by a Memorandum dated 17th January 1990 calling the petitioners to pay the arrears of rent up to June 1989 in respect of the Gali Nalbandan property failing which the tenancy of the property would be cancelled and its possession resumed.2. There are two other prayers in this writ petition. One pertains to another property at No. 1/242 (old)/423 (new) Gali Rajan, Kashmere Gate ('Gali Rajan property). The prayer is that this Court should hold that the Gali Rajan property is not an evacuee property and that the order dated 25th September 1959 of the civil court is binding on the authoritie...

Shyni Varghese and ors. Vs. State (Govt. of Nct of Delhi) and anr.

Court: Delhi

Reported in: 147(2008)DLT691

ORDEROn the complaint of Inspector Madanjeet Singh, the Investigating Officer Inspector Sushil Chandra Sharma has filed the fresh charge sheet today against the 14 accused of which the accused Harish Sharma has been kept in column No. 2 and accused Mrs. Raji Chandru, Dr.Mukund Pandey, Dr. Ali Mohmd. Ganani, Mohmd. Akram, Ms. Nisha Anna Chacko, Ms. Shyni Verghese, Dr. Prasad Rao, Dr. Awdesh Bansal, Dr. Abha Gupta, Ms. Dilna John, Ms. Sheerin Sara Chacko, Dr. Anupam Sibal and Mr. Sidhanshu Mittal who had been kept in column No. 4 for the offence under Section 182/201/109/114/120B IPC.I have gone through the material on record. It is a settled proposition of law as laid down by the Hon'ble Supreme Court in the case of Swill Industries Ltd. v. State of Delhi reported in 2001 Crl. LJ 4173 and in the case of Raghubans Dubey v. State of Bihar reported in : 1967CriLJ1081 that:It is the duty of the Magistrate to find out who the offenders really are and once it comes to the conclusion that apar...

Union of India (Uoi) and ors. Vs. Bharat Bhushan and anr.

Court: Delhi

Reported in: 148(2008)DLT158; 2008(101)DRJ313; 2008(3)SLJ53(Delhi)

A.K. Sikri, J.1. This petition raises an interesting question of law. The question which requires consideration is as to whether SC/ST candidates appointed by promotion on their own merit are entitled to be adjusted against the reserved points of the roster, or in the general category. The respondents herein, who belong to general category, claim that action of the Government in not adjusting such SC/ST candidates against the reserved points but giving them the slots in the general category was not appropriate. They challenged the action of the Government by filing OA No. 2095/2004. This OA has been allowed by the Tribunal vide its judgment dated 31.1.2005. Feeling aggrieved, the Union of India has preferred this petition impugning that judgment. Before taking note of the rival contentions, it would be appropriate to note as to how Tribunal has dealt with the issue. 2. Respondents, who are to in numbers, were employed as Inspectors of Central Excise under the charge of Chief Commission...

Grade-i Dass Officers Assocaition Vs. the Secretary, Govt. of India an ...

Court: Delhi

Reported in: 148(2008)DLT342; 2008(101)DRJ326; 2008(3)SLJ370(Delhi)

Aruna Suresh, J.1. Present writ petition has been filed by the petitioner Association assailing the order dated 8th December, 2003 passed by the Central Administrative Tribunal, Principal Bench, New Delhi (hereinafter referred to as 'CAT') in OA No. 579/2002 and order dated 12th February, 2004 passed in Review Application No. 49.2004 whereby the petitioners were denied the financial upgradiation in the next higher scale in the existing hierarchy and the petitioners' claim for Assured Career Progression Scheme (hereinafter referred to as 'ACP' Scheme) was restricted to the same scale of 6500-10500 with benefit under Fundamental Rule 22(1)(a)(1) subject to minimum of Rs. 100/- upholding the order of the Deputy Secretary, Ministry of Home Affairs, Government of India dated 10th August, 2001.2. The matrix of the facts before us are that the petitioners were appointed as Grade-II DASS, Government of India on regular basis in between 1986-1989. The petitioners have put in 24 years of regular...