Delhi Court September 2008 Judgments

Nirmal Sethi Vs. Deep Chand Anand and ors.

Court: Delhi

Reported in: 154(2008)DLT415

Hima Kohli, J. 1. By the present order, this Court proposes to dispose of an application filed by the plaintiff under Order 39 Rule 4, CPC praying inter alia for modifying the order dated 22.8.1990 and excluding the parcel of Land bearing Survey No. 304 & 305, Lal Bahadur Shashtri Marg, Mulund, Mumbai, admeasuring 15049.80 sq. mtrs. (approximately 18000 sq. yds.) hereinafter referred to as the Mulund Land, from the status quo order made applicable to all the properties, subject matter of the suit. 2. Before proceeding to deal with the merits of the application, it is necessary to briefly refer to the relevant facts resulting in the filing of the present application. The accompanying suit was instituted by five daughters of late Shri Dharam Chand Anand and Smt. Charan Kanta Anand against their four brothers and one sister, for partition and injunction claiming inter alia that after the death of their parents, all the children had equal share to the extent of 1/10th share each in the pro...

Rajkumar Shivhare Vs. Assistant Director of Enforcement

Court: Delhi

Reported in: 154(2008)DLT280

Vikramajit Sen, J.1. This Writ Petition assails the Order dated 17.7.2008 of the Appellate Tribunal for Foreign Exchange, Janpath, New Delhi. The contention of the Petitioner is that the rules of natural justice have been violated inasmuch as the Petitioner was not permitted to cross-examine the sole witness on the basis of whose testimony orders adverse to the interests of the Petitioner had been passed by the Special Director of Enforcement, Ministry of Finance, Mumbai.2. A Preliminary Objection has been raised by learned Counsel for the Respondent to the effect that if the Petitioner is desirous of filing a writ petition or even an Appeal, the High Court holding territorial jurisdiction in the matter would be the Bombay High Court where the Petitioner resides and carries on his vocation, where the entire cause of action has arisen and where the adjudication has taken place. Learned Counsel for the Petitioner, however, relies on the situs of the Appellate Tribunal, Foreign Exchange b...

Vikesh Chugh Vs. B.L.B. Ltd. and anr.

Court: Delhi

Reported in: AIR2009Delhi80; 2008(4)ARBLR196(Delhi); 154(2008)DLT174

Rekha Sharma, J.1. This appeal arises out of the judgment of Additional District Judge Shri K.S. Mohi dated February 3, 2007 dismissing the objections filed by the appellant against the Award dated April 17,2006 passed by the Arbitrator Shri Anil K. Chauhan. The facts relevant to the disposal of the appeal are as under:The appellant was selected as Junior Executive (Dealing Room) in the respondent company and upon his selection he executed an 'employment agreement' dated December 24,2002 containing conditions of his employment. In terms of the conditions as contained in the agreement he executed a bond and an undertaking to serve the respondent for a period of at least 5-1/2 years including the period of probation. The terms of his employment also contained an arbitration clause which provided that in case of disputes and differences between him and the company during the course of employment or thereafter in relation to respective rights and liabilities including the effect and interp...

Commissioner of Income-tax Vs. C.J. International Hotels Ltd.

Court: Delhi

Reported in: [2009]177TAXMAN39(Delhi)

Badar Durrez Ahmed, J.1. This appeal by the revenue is directed against the order dated 15-2-2008 passed by the Income-tax Appellate Tribunal in ITA No. 775/Delhi/2006 pertaining to the assessment year 1998-99. The assessee had preferred the appeal before the Tribunal being aggrieved by the order passed by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961. The main ground urged before the Tribunal was that the Commissioner had erred in giving a direction to the Assessing Officer to recompute the income under Section 115JA (wrongly indicated as Section 115JB in the impugned order) considering the impact of excess depreciation claimed by the assessee.2. The Tribunal considered the decision of the Supreme Court in the case of Apollo Tyres Ltd. v. CIT : [2002]255ITR273(SC) and noted that once the accounts have been certified by the auditor to have been prepared in accordance with the provisions of Companies Act, then the Assessing Officer will not have any jurisd...

Commissioner of Income-tax Vs. Encon International P. Ltd.

Court: Delhi

Reported in: [2009]308ITR219(Delhi)

Badar Durrez Ahmed, J.1. These two appeals are taken up together as they arise out of the common order passed by the Income-tax Appellate Tribunal on August 31, 2007. The Tribunal had disposed of the assessee's appeal being I. T. A. No. 4292/Del/2005 and revenue's appeal being I. T. A. No. 4512/Del/2005, both pertaining to the assessment year 2002-03, by the impugned order.2. The assessee exported goods worth Rs. 206.62 lakhs. Out of this the assessee had exported goods worth Rs. 102.13 lakhs to General Specialised Steel Manufacturing Company (GSSMC) situated in Amman, Jordan. The balance export of Rs. 104.48 lakhs was made to other non-Jordan companies.3. The assessee claimed deduction under Section 80HHC of the Income-tax Act, 1961, in respect of the said exports. The Assessing Officer disallowed the claim of the assessee on both counts. The Assessing Officer came to the conclusion that the sales to GSSMC, Jordan, were part of the contract between the assessee and the said company, a...

Sony India (P) Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

1. These six appeals, three filed by the taxpayer and three filed by the Revenue are cross-appeals which are directed against three separate orders passed by the learned CIT(A) dated 31.12.2004, 21.12.2006 and 31.1.2007 for AY 2001-02, 2002-03 & 2003-04 respectively. As some common issues are involved therein, the same have been heard together and are being disposed of by this single consolidated order.2. In ground No. 1, the Revenue has challenged the action of the learned CIT(A) in deleting the addition of Rs. 2,25,38,920/- made by the Assessing Officer on account of provision for warranty while computing the total income of the taxpayer under the normal provisions and also in directing the AO to exclude the said provision while computing the book profit Under Section 115JB.3. In its profit and loss account, warranty charges amounting to Rs. 4,04,12,572/-were debited by the taxpayer company. The said amount was inclusive of the warranty expenses actually incurred by the taxpayer...

Rajender Kumar Sharma and ors. Vs. Smt. Leela Wati and ors.

Court: Delhi

Reported in: 155(2008)DLT383; 2008(106)DRJ471

Shiv Narayan Dhingra, J.1. The petitioner has assailed an order dated 3rd February, 2007 passed by learned Additional Rent Controller whereby a petition under Section 14(1)(e) of Delhi Rent Control Act filed by the landlord was allowed and an application under Section 25-B of DRC Act seeking leave to defend made by the petitioner was dismissed.2. The brief facts relevant for purpose of deciding this petition are that the landlady, a widow had purchased the suit property from previous owner Smt. Bhagwati Devi by virtue of documents namely agreement to sell, power of attorney, receipt, affidavit and a registered 'Will'. Smt. Bhagwati Devi died on 29.11.1996. The premises was under tenancy of late Sh. Mangi Lal Sharma and the petitioners are LRs of late Sh. Mangi Lal Sharma who are residing in the premises. The landlady claimed that she was in possession of one room, kitchen, open jal, courtyard on second floor and WC on third floor of the property in dispute. Her family consisted of nine...

Dinkar Khindria and anr. Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 2008(134)ECC10; 2008(160)LC10(Delhi); 2008(231)ELT47(Del); 2008[12]STR419

Badar Durrez Ahmed, J.1. This appeal is directed against the orders dated 25.07.2000 and 03.06.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal. The delay in filing this appeal has already been condoned by virtue of the order dated 13.02.2007 by our predecessor Bench. 2. This case has arisen in unusual circumstances and this would be apparent from going through the orders passed by this Court on 04.12.2007 and 29.01.2008. In the order dated 04.12.2007 it is noted that after the final order was passed by the Tribunal on 25.07.2000, a rectification application had been filed by the appellant on 10.11.2002, which was dismissed for non-prosecution on 22.03.2004. The order dated 22.03.2004 noted that the application was listed for hearing on 13.02.2004 when the learned Counsel appeared on behalf of the appellants and the matter had been adjourned in his presence to the adjourned date i.e., 22.03.2004.3. The order dated 04.12.2007 passed by this Court further notes that ...

Commissioner of Income-tax Vs. Tosha International Ltd.

Court: Delhi

Reported in: [2009]176TAXMAN187(Delhi)

Badar Durrez Ahmed, J.1. This appeal by the revenue is directed against the order dated 31-7-2007 passed by the Income-tax Appellate Tribunal in 1TA 4922/Delhi/2005 in respect of the assessment year 2001-02.2. The assessee was engaged in the manufacturing of black and white picture tubes. The assessee-company ran into huge losses and it ultimately became a sick company and registered with the BIFR. Under the one time settlement scheme, the financial institutions and banks required the assessee to pay 60 per cent of the amount due towards principal and waived the entire interest payment. There is no dispute with regard to the waiver of interest payment. The only objection raised by the Assessing Officer is with regard to the waiver of the principal amount to the extent of Rs. 10,47,93,857 which the assessee had directly credited to the Capital Reserve Account. According to the Assessing Officer the assessee had derived benefit on the basis of either depreciation or utilizing the working...

Secretary (Education) and ors. Vs. Mr. Mukesh Chand and anr.

Court: Delhi

Reported in: 154(2008)DLT499; 2008(106)DRJ477

S.N. Aggarwal, J. 1. Here is a meritorious disabled person (respondent No. 1 herein) suffering from the problem of progressive low vision (Retenitis Pigmentosa). He being unaware of his disability opted to compete with general category candidates and topped the list of successful candidates in the examination held by the Delhi Subordinate Staff Selection Board (in short 'DSSSB') for recruitment to the post of TGT (Language Teacher) in 1999. He was appointed to the post of TGT (Hindi) in Government Boys Senior Secondary School, Rana Pratap Bagh, Delhi on temporary and provisional basis subject to his being declared medically fit by the competent authority and verification of his character antecedents within two months of his said provisional appointment. Respondent No. 1 appeared before the Medical Board on 03.11.1999 and was declared medically unfit as at the time of his medical examination he was found to be suffering from Retenitis Pigmentosa (eye problem). His services were terminat...