Delhi Court April 2010 Judgments

The Commissioner of Income Tax Vs. Lalsons Enterprises

Court: Delhi

Badar Durrez Ahmed, J.1. The Revenue is aggrieved by the order dated 27.03.2003 passed by the Income Tax Appellate Tribunal in ITA 2144/Del/2002 relating to the assessment year 1998-99. The Revenue proposed the following four questions which, according to it, are substantial questions of law and require determination of this Court:A) Whether the ITAT was correct in law in holding that CIT had illegally assumed jurisdiction Under Section 263 of the Income Tax Act?B) Whether the ITAT was correct in law in holding that interest income of Rs. 17,01,974/-is eligible for deduction Under Section 80HHC of the Act?C) Whether the ITAT was correct in law in holding that interest of Rs. 18,53,916/- paid to the Bank was not to be disallowed on the ground that the assessee had diverted its funds to M/s Damas Jewels?D) Whether the ITAT was correct in law in holding that the finding of the CIT on account of addition for excess stock amounting to Rs. 9,59,425/- and on account of shortage of stock amoun...

Jolen Inc. Vs. Shobanlal JaIn and ors.

Court: Delhi

Reported in: LC2010(2)176

S. Muralidhar, J.1. These petitions challenge the separate orders dated 12th January 2005 passed by the Intellectual Property Appellate Board (IPAB) dismissing the Petitioner's appeals thereby upholding the orders dated 11th March 1999 and 11th October 2000 of the Assistant Registrar of Trade Marks ('AR') refusing registration of the trademark JOLEN applied for by the Petitioner.Background Facts2. The Petitioner Jolen Inc., was formed as a partnership firm in the year 1955 in USA and later incorporated as a company in 1964. The Petitioner states that it is the proprietor of the invented trademark JOLEN coined from the names of the founders of the Petitioner company John & Evelyn. It is stated that the trademark JOLEN forms a predominant feature of the Petitioner corporate name and trading style. Its trademark JOLEN has been registered in more than 40 countries all over the world.3. The Petitioner's JOLEN crme bleach is sold extensively in various countries including countries in the mi...

Col. Sawai Bhawani Singh and ors. Vs. Union of India (Uoi) and ors.

Court: Delhi

S. Muralidhar, J.1. The Petitioners state that they are members of the Hindu Undivided Family ('HUF') of late Maharaja Sawai Man Singhji (hereafter late 'Maharaja'). By this petition they have challenged the validity of an order dated 31st March 1981 passed by the Department of Revenue, Ministry of Finance, Government of India under the provisions of the Gold (Control) Act, 1968 ('GCA') disposing of their revision application. The impugned order holds that the confiscation of 11.512 kg of gold coins and ornaments forming part of Lakshmi gold buried in the foundation of Moti Doongri Palace and of 644 gold coins to be unsustainable in law. The penalty of Rs. 5 lakhs imposed on Petitioner No. 1 Col Sawai Bhawani Singh, as the karta of the HUF, was remitted. However, the seizure and confiscation of the remaining gold was sustained and the fine, in lieu of confiscation of such gold, was reduced from Rs. 1.5 crores to Rs. 80 lakhs. To that extent the Petitioners were still aggrieved and ther...

Commissioner of Income Tax Vs. Paradise Holidays

Court: Delhi

V.K. Jain, J.1. This appeal is directed against the order of the Income Tax Appellate Tribunal dated 23.12.2008, whereby it dismissed the appeal, being ITA No. 5028/Del/2007, filed by the appellant against the order passed by Commissioner of Income Tax(Appeals), in respect of assessment of the respondent, for the assessment year 2004-2005.2. The assessee firm, which is engaged in the business of travel and tourism, as a tour operator arranging inland tour of foreign tourists visiting India, filed its return declaring taxable income of Rs. 42,53,536/- for the assessment year 2004-2005. The net profit shown in the return was at 7.93% of the receipts. Since the Assessing Officer felt that the net profit reported by the assessee was on lower side, he picked up the expenses relating to seven tours organized by the respondent. On a consideration of the accounts furnished by the assessee, the Assessing Officer felt that the assessee could not demonstrate any pattern as to uniformity of rates ...

Otik Hotels and Resorts Pvt. Ltd. and Sh. Harjeet Singh Bedi, Director ...

Court: Delhi

Madan B. Lokur, A.C.J.1. The Appellants are aggrieved by an order dated 8th April, 2010 passed by a learned Single Judge in WP(C) No. 9566/2009.2. The Appellants had bid for a contract for catering services with the Indian Railway Catering and Tourism Corporation Ltd. (IRCTC). One of the terms of the tender documents required the Appellants to disclose the following:8. Minimum annual turnover, of Rs. 3.00 crore, in catering/hospitality and F&B; services related business**. Enclose Balance Sheet, and Profit & Loss, of last completed financial year, duly audited by a Chartered Accountant/Published Annual Report.** Existing licensee will be eligible to participate in a tender against the respective units held by them even if they do not fulfill the prescribed turnover criteria for the said catering unit. But the concerned licensee should have rendered satisfactory catering services in the Railways for alteast five years.3. It is common ground that the last completed financial year referre...

Bharat Singh Vs. Indian Airlines and anr.

Court: Delhi

Rajiv Sahai Endlaw, J.CM No. 8536/2009 (for restoration of the petition dismissed for non prosecution on 20th May, 2009)1. The counsel for the petitioner was on 9th March, 2010 informed that the application for restoration of the writ petition shall be considered only when the counsel is also prepared to argue the writ petition on merits. The counsel has today addressed on the merits of the writ petition. The application is accordingly allowed for the reasons stated therein and the writ petition is restored to its original position.WP(C) 23/20002. The counsel for the respondent Indian Airlines has at the outset informed that consequent to the merger of Indian Airlines with Air India, National Aviation Company of India Ltd. (NACIL) has been formed and the said NACIL is to be now substituted in place of the respondents. Accordingly, NACIL is substituted in place of the respondent Indian Airlines.3. The counsels for the parties have been heard.4. The petitioner was appointed as a casual w...

Sunita Devi Vs. Life Insurance Corporation of India and anr.

Court: Delhi

ORDERS. Muralidhar, J.W.P.(C) No. 3774 of 2008 & CM No. 7265 of 20081. The husband of the Petitioner was an employee of the Indian Airlines and was working there as an Assistant Manager (S&P;) till the date of his retirement on 31st July 1995. In the year 1994, Indian Airlines proposed the creation of a pension scheme for its employees known as Indian Airlines Employees Self Contributory Superannuation Pension Scheme ('Scheme'). Under the Scheme it was proposed that all full-time employees who become members of the scheme would contribute a percentage of their salary to be deducted every month and credited to the fund under the Scheme. Each member had to contribute for a certain period and for those who did not have sufficient number of years of service left for the superannuation, an amount was calculated based on the total number of years in deficit. The member was required to make payment of the entire sum so calculated either in lump sum or pay the said amount in monthly instalment...

Delhi Transport Corporation Vs. Jai Pal Singh

Court: Delhi

Mool Chand Garg, J.1. The order passed by the petitioners dismissing the respondent from service with effect from 18.09.1988 under Clause 15(2)(vii) of the DRTA (Conditions of Appointment and Service), Regulations, 1952, being contrary to the circulars of the petitioners, was set aside by the Central Administrative Tribunal, Principal Bench (hereinafter referred to as Tribunal) vide order dated 30.08.2009. By the impugned order respondent was directed to be re-employed with continuity in service subject to a fitness test to be undertaken within a period of two months. He has also been granted 25% of the back wages. Liberty, of course, has been granted to the petitioners to examine the issue and give the matter a finality in terms of Para 8 of the order. Regarding calculation of the back wages, it has been ordered that wages should be calculated on the basis of the wages which the respondent was drawing at the time of his dismissal.2. The petitioners have assailed the aforesaid order pr...

Chief Secretary of Government of Nct of Delhi and ors. Vs. Sh. Jai Bha ...

Court: Delhi

Anil Kumar, J.1. The petitioner, Government of NCT of Delhi & others, have challenged the order dated 30th October, 2009 passed by the Central Administrative Tribunal, Principal Bench, New Delhi in T.A. No. 718 of 2009, titled as 'ASI Jai Bhagwan v. Government of NCT of Delhi and Ors.', quashing the penalty orders dated 08th February, 2008 and the appellate order dated 21st May, 2008 and allowing the Original Application filed by the respondent.2. Brief facts to comprehend the controversies are that while the respondent was posted at P.S. Moti Nagar, a complaint about a quarrel at Automobiles showroom at A-12 Shivaji Marg, Najafgarh Road, Delhi was received and was entrusted to him for necessary action. The respondent went to the site of quarrel and brought both the parties to the police station and a DD No. 33-A dated 12.4.2007 was recorded after some time stipulating that both the parties do not want any criminal action.3. The complainant Sh. Manish Gupta was, however, allegedly not ...

C.C.E., Chandigarh Vs. M/S Suraj Industries Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Per M. Veeraiyan: This is an appeal against the order of Commissioner (Appeals) No. 215/CE/CHD/2007 dated 28.6.2007 by which the Commissioner (Appeals) reduced the penalty from Rs.1,08,544/- to Rs.50,000/-. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondents were manufacturing vegetable product falling under sub-heading 1504.00 and were availing exemption in terms of Notification No.2/94 dated 1.3.94. There was a change in the Notification with effect from 23.7.96 by which soap stocks used captively became dutiable, though the final products continued to be exempted. It is the claim of the respondent that they were under a bona fide belief that inasmuch as the vegetable product was exempt, the soap stocks which was an intermediate producdt was also exempted. The original authority imposed penalty of Rs.1,08,544/- equal to the duty involved on such clearances relating to the period 23.7.96 to 31.3.97. On appeal, the Commissioner (Appeals) reduced the penalty t...