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Delhi Court January 2013 Judgments

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Jan 24 2013

Ex.Constable Asha Ram Vs. Union of India and ors.

Court: Delhi

Decided on: Jan-24-2013

$~R-48 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision : January 24, 2013 + W.P.(C) 5164/2001 EX.CONSTABLE ASHA RAM Represented by: ..... Petitioner Mr.Shekhar Kumar, Advocate versus UNION OF INDIA & ORS. ..... Respondents Represented by: Mr.Sarvpreet S. Chawla, Advocate with Mr.Sachin Chopra, Advocate. CORAM: HON'BLE MR. JUSTICE PRADEEP NANDRAJOG HON'BLE MS. JUSTICE VEENA BIRBAL PRADEEP NANDRAJOG, J.(ORAL) 1. Attempting to convince this Court that the testimony of DW-1 to DW- 4 would establish that the order requiring SHO P.S. Kashmere Gate to verify the surety Sh.Rajender Pal Singh was not prepared till May 12, 1989 and thus the petitioner has unnecessarily been held guilty, but in the teeth of the cogent reasons given by the Inquiry Officer to establish that DW-1 Shyam Lal, Ahlmad of the Court of learned ACMM, DW-2 HC Narain, Naib Court of the concerned ACMM, DW-3 Sh. Joginder Singh, Reader of the Court and DW-4 Sh.Jagdish Singh Rawat and other witnesses of the defence ha...


Jan 24 2013

K.L. Garg Vs. Rajesh Garg and ors.

Court: Delhi

Decided on: Jan-24-2013

* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision :24. h January, 2013 % + CS(OS) 2585/2012 K.L. GARG Through: ..... Plaintiff Mr. Sanjay Aggarwal, Advocates. Versus RAJESH GARG & ORS. Through: ..... Defendants Mr. G. Kumar, Adv. CORAM: HONBLE MR. JUSTICE RAJIV SAHAI ENDLAW RAJIV SAHAI ENDLAW, J.1. The plaintiff has instituted this suit for recovery of possession of a portion consisting of two bedrooms, common drawing-dining, kitchen and bathroom of flat on the second floor of property No. 21/13, Old Rajinder Nagar, New Delhi and for mesne profits/damages for use and occupation. It is the case of the plaintiff, that he is the owner of the said flat vide registered Sale Deed dated 18th October, 2004 copy whereof is filed along with the plaint; that the defendants no.1 to 4 are the son, daughter-in-law and grandchildren of the plaintiff; that the plaintiff on account of the said relationship had allowed the defendants to reside with him in the said flat; however the relationship...


Jan 24 2013

Shyam Sundar Nimodia Vs. Rohit Choudhary and Others

Court: National Green Tribunal Principal Bench New Delhi

Decided on: Jan-24-2013

Applicant, a brick industry, represented through its proprietor has approached this Tribunal under Section 19 of the National Green Tribunal Act, 2010 inter-alia praying to review/modify a portion of the judgment dated 07th September, 2012 delivered in Application No. 38 of 2011 (Rohit Chaudhary Vs. Union of India andOrs.). 2. Shri Rohit Choudhary, the Applicant of the original Application is a resident of village Bokakhat and being concerned about the ecology of the area and future of Indian rhinoceros, elephants and species of flora and fauna available in Kaziranga National Park, approached this Tribunal in Application No. 30 of 2011 praying for issuance of directions to the Authorities to regulate quarrying and mining activities which were illegally existing in and around Kaziranga National Park. According to the Applicant inspite of the Notification dated 05th July, 1996 issued by the Ministry of Environment and Forest declaring a No Development Zone (NDZ), rampant industrial growt...


Jan 24 2013

Acit and Another Vs. Unison Hotels Ltd. and Another

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-24-2013

S.V. Mehrotra, A.M. 1. These cross appeals are directed against the order of ld. CIT(A) dated 23/02/2012 for AY 2008-09. 2. The assessee company, in the relevant assessment year, was running a Five Star Deluxe Hotel in the name of "The Grand" located at Plot No. 2, Nelson Mandela Marg, Vasant Kunj, Phase II, New Delhi. It had filed its Return of Income declaring total income of Rs. 16,26,58,786/-. During the relevant previous year, the assessee company had shown income from rooms, food, beverage and other services to the tune of Rs. 1,12,44,91,891/- and other income of Rs. 4,54,96,716/-. Against this income, the assessee company had claimed expenditure of Rs. 47,60,16,347/-, interest and finance charges of Rs. 22,23,15,520/-, depreciation of Rs. 11,06,89,998/- and prior year adjustment of Rs. 1,63,761/-. Profit before tax had been computed at Rs. 37,01,16,728/-. 3. The Assessing Officer completed the assessment, inter-alia, making following additions/ disallowances: - i) addition on ac...


Jan 24 2013

Romer Labs Singapore Pte. Ltd. Vs. Adit, Tax Circle 2(1)

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-24-2013

B.C. Meena, Accountant Member 1. This appeal filed by the assessee emanates from the order of the CIT (Appeals)-XXIX, New Delhi dated 16.06.2009. 2. The grounds of appeal taken by the assessee read as under:- 1. That on the facts and in the circumstances of the case and in law, the orders passed by the Assessing officer ("AO") and learned Commissioner of Income Tax (Appeals) -XXIX ["CIT(A)"] are bad in law and void ab-initio. 2. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred in affirming the total income of the Appellant at Rs.2,876,271 as against the NIL income returned by the Appellant. 3. That, on the facts and in the circumstances of the case and in law, the learned CIT(A) has grossly erred in concluding that services provided by the Appellant qualify as "Fees for Technical Services" under Article 12 paragraph (4) sub clause (c) of the Double Taxation Avoidance Agreement entered between India and Singapore and as such, these payments are...


Jan 24 2013

Acit and Another Vs. M/S. True Zone Buildwell Pvt. Ltd. and Another

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-24-2013

B.C. Meena, Accountant Member The revenue has filed ITA No.1696/Del/2012 and the assessee has preferred Cross Objection No.249/Del/2012 against this appeal. The assessee has also filed ITA No.2094/Del/2012 on certain issues against the order of CIT (A) dated 31.01.2012. The grounds of appeal taken in these three matters are as under :- ITA No.1696/Del/2012 "1. The order of Ld. CIT(A) is not correct in law and facts. 2. On the facts and in the circumstances of the case, the Ld CIT(A) has erred in law and facts in deleting the addition of Rs.6,26,860/- in respect of M/s. Uttaranchal Realtors Pvt. Ltd. out of the total addition of Rs.14,85,009/- made by the Assessing officer in respect of disallowance of commission. 3. On the facts and in the circumstances of the case, the Ld CIT(A) has erred in holding that the estimation of profit amounting to Rs.4,17,12,850/- by the Assessing Officer in place of profit declared by the assessee of Rs.3,89,49,700/- on percentage completion method is not ...


Jan 24 2013

Jindal International Vs. Ito, Panipet

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-24-2013

1. This appeal filed by the assessee is directed against the order of ld. CIT(A) dated 13/12/2011 for A.Y. 2007-08. 2. The assesee firm in the relevant assessment year derived income from manufacturing and trading of shoddy yarn and rags etc. It had filed its return of income declaring total income at Rs. 60,740/-. The gross profit shown was at Rs. 39,65,499/- against the total sales of Rs. 3,39,57,092/-. The Assessing Officer, after considering the assessees explanation, made a lump-sum addition of Rs. 1 lakh to the income of the assessee firm to cover any possible leakage towards revenue on account of fall in the rate of GP in the current year. This addition was made after discussions with the counsel of the assessees firm. The AO further noticed that the assessee firm had shown fresh unsecured loans amounting to Rs. 1,00,000/- and Rs. 1,50,000/- from Mrs. Sonika Jindal and Mrs. Parul Jindal, respectively. Both these ladies were the members of the family of the partners of the assess...


Jan 24 2013

Dcit, Circle2(1) Vs. M/S Bharti Cellular Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jan-24-2013

A.D. Jain, Judicial Member This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-V, New Delhi dated 10.2.2009 pertaining to assessment year 2004-05. 2. The grounds raised read as under:- "1. The Ld. Commissioner of Income Tax (A) has erred in law and on facts in directing to delete addition of Rs. 2,52,25,000/- made by the Assessing Officer treating the same as revenue expenditure u/s. 37 of the Act which the Assessing Officer had correctly treated as of capital nature being pre-operative expenditure. 2. The Ld. Commissioner of Income Tax (A) has erred in law and on facts in directing to allow license fee of Rs. 2,86,91,56,528/- paid to Deptt. Of Telecommunication ignoring the fact that a) the same were correctly amortized over the remaining period of license by applying provisions of Section 35ABB of the Act. b) allowing relief u/s. 37 of the Act by the Ld. Commissioner of Income Tax (A) is not correct appreciation of facts. 3. The L...


Jan 23 2013

Commissioner of Income Tax Vs. Abhinav Kumar Mittal

Court: Delhi

Decided on: Jan-23-2013

THE HIGH COURT OF DELHI AT NEW DELHI % + Judgment delivered on:23. 01.2013 ITA 42/2013 COMMISSIONER OF INCOME TAX ... Appellant versus ABHINAV KUMAR MITTAL ... Respondent Advocates who appeared in this case: For the Appellant For the Respondent : Mr Sanjeev Rajpal : None CORAM:HONBLE MR JUSTICE BADAR DURREZ AHMED HONBLE MR JUSTICE R.V.EASWAR JUDGMENT BADAR DURREZ AHMED, J (ORAL) 1. This appeal has been filed by the revenue against the order dated 29.06.2012 passed by the Income Tax Appellate Tribunal in ITA 4460/Del/2010 pertaining to the assessment year 2006-07.2. The facts are that the respondent/ assessee had filed a return declaring an income of ` 39,90,410/- on 18.07.2006. Subsequently, a search was conducted under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as the said Act) on 26.04.2007 as also a survey operation under Section 133A in the premises of A. K. Capital Services Limited and its group companies as also in the premises of the Directors of those comp...


Jan 23 2013

Harvinder Singh Vs. M/S Paradise Towers Pvt. Ltd. and anr

Court: Delhi

Decided on: Jan-23-2013

*IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:23. d January, 2013 % + CS(OS) No.3260/2011 & IA Nos.20819/2011 (of the plaintiff u/O 3.R-1&2 CPC), 8736/2012 (of the defendant No.2 u/O 3.R-4 CPC), 8739/2012 (of the defendant No.2 u/O 7 R-11 CPC) and 13245/2012 (of the plaintiff u/O 8 R-10 CPC) HARVINDER SINGH Through: ..... Plaintiff Mr. Sudhir Nandrajog, Sr. Adv. with Mr. H.S. Kohli, Adv. Versus M/S PARADISE TOWERS PVT. LTD. & ANR. ..... Respondents Through: Mr. Kuljeet Rawal, Adv. for D-2. CORAM :HONBLE MR. JUSTICE RAJIV SAHAI ENDLAW RAJIV SAHAI ENDLAW, J 1.The plaintiff has filed this suit, pleading (insofar as relevant for the present purpose): (i) that he purchased the First Floor together with constructed portion above the First Floor of property No.8, Shaheed Bhagat Singh Marg, Gole Market, New Delhi from the defendant No.2 M/s AJS Builders Pvt. Ltd. for a consideration Rs.2,25,00,000/- vide registered Sale Deed dated 15.12.2009; of (ii) that at the time of the said sa...


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