Delhi Court February 2015 Judgments
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Commissioner of Income Tax-Xii Vs. M/S Garg Cheap Cut Piece House
Court: Delhi
Decided on: Feb-05-2015
$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on :05. 02.2015 + ITA2972014 COMMISSIONER OF INCOME TAX-XII ..... Appellant Through : Sh. Sanjay Kumar, Jr. Standing Counsel with Sh. Basabraj Chakraborty, Advocate. versus M/S. GARG CHEAP CUT PIECE HOUSE ..... Respondent Through : Sh. Piyush Kaushik, Advocate. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 1. The Revenue is aggrieved by the Income Tax Appellate Tribunals (ITAT) order allowing the assessees appeal for AY200607. It contends that the decision of the ITAT, that Section 263 of the Income Tax Act, 1961 (hereafter referred to as the Act) was wrongly invoked in the circumstances of the case, is erroneous.2. The assessee firm, at the relevant time, carried on the business of textiles and garments sale. The Revenue surveyed its premises on 15.12.2006 under Section 133A of the Act. Discrepancies to the tune of `1,00,05,388/- in its accounts were found. O...
Priyanka Overseas (P) Ltd and Ors. Vs. State of Nct Delhi and Ors
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: February 05, 2015 + CRL.M.C. 2960/2014 PRIYANKA OVERSEAS (P) LTD & ORS ..... Petitioners Through: Mr. G.L. Rawal, Sr. Advocate, with Mr. Saurabh Malhotra and Mr. Faheem Shah, Advocates with petitioners No.2 & 3 in person versus STATE OF NCT DELHI & ORS .....Respondents Through: Mr. Vinod Diwakar, Additional Public Prosecutor for respondentState with SI Ajit Kumar Jha Mr. Tanveer A. Mir, Advocate with Mr. Mohd. Maqsud, AR of respondent No.2 CORAM: HON'BLE MR. JUSTICE SUNIL GAUR JUDGMENT (ORAL) % Quashing of FIR No.227/2009, under Sections 406/420/120-B of IPC registered at police station Economic Offences Wing, Delhi is sought on the basis of affidavit of Mohd. Maqsud, Authorized Representative of respondent No.2 i.e. the complainant-Bank. Learned Additional Public Prosecutor for respondentState submits that aforesaid Mohd. Maqsud, present in the Court, has been identified to be the Authorized Representative of respondent No.2 ...
Murugun Navmani Vs. Passive Infra Projects P. Ltd.
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: February 05, 2015 + (i) CRL.M.C. 3486/2013 & Crl.M.A.12761/2013 SEEMA JAIN & ORS. Through: ..... Petitioners Mr. K. Harshavardhan, Advocate versus PASSIVE INFRA PROJECTS P. LTD. ..... Respondent Through: Mr. Kapil Singhal, Advocate + (ii) CRL.M.C. 4732/2013 & Crl.M.A. 16987/2013 MURUGUN NAVMANI Through: ..... Petitioner Mr. G.L. Rawal, Sr. Advocate, with Mr. Rajesh Rawal and Mr. Vinay Kumar, Advocates versus PASSIVE INFRA PROJECTS PVT LTD ..... Respondent Through: Mr. Kapil Singhal, Advocate + (iii) CRL.M.C. 3487/2013 & Crl.M.A.12763/2013 SEEMA JAIN & ORS. Through: ..... Petitioners Mr. K. Harshavardhan, Advocate versus PASSIVE INFRA PROJECTS P. LTD. ..... Respondent Through: Mr. Kapil Singhal, Advocate + (iv) CRL.M.C. 3831/2013 & Crl.M.A. 13810/2013 MURUGUN NAVMANI CRL.M.Cs. 3486, 4732, 3487 & 3831 of 2013 ..... Petitioner Page 1 Through: Mr. G.L. Rawal, Sr. Advocate, with Mr. Rajesh Rawal and Mr. Vinay Kumar, Advocates versu...
India Cares Vs. South Delhi Municipal Corporation
Court: Delhi
Decided on: Feb-05-2015
$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1207/2015 INDIA CARES Through: ..... Petitioner Mr. Suhail Dutt, Sr. Adv. with Mr. Sankalp Goswami, Ms. Karishma Singhania and Mr. Azhar Alam, Advs. versus SOUTH DELHI MUNICIPAL CORPORATION ..... Respondent Through: Mr. Mukesh Gupta, Adv. for SDMC. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER ORDER % 05.02.2015 CM No.2119/2015 (Exemption) 1. Allowed subject to just exceptions. W.P.(C) 1207/2015CM No.2118/2015 (Stay) 2. Issue notice.3. Mr. Gupta accepts notice on behalf of the respondent.4. In view of the directions that I propose to pass, Mr. Gutpa says that he does not wish to file a reply.5. Broadly, the petitioners case is that, it is running a non-profit Non- Governmental Organisation (in short NGO), which provides health services in the field of AIDS/HIV. 5.1 The petitioner thus avers, that accordingly, it provides free HIV treatment and/or other support services, such as, conducting tests for persons suffering with HIV/AIDS an...
Orix Auto Infrastructure Services Ltd. Vs. Commissioner, Dvat, Delhi a ...
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI + SALES TAX APPEAL NOS. 47/2014, 49/2014 & 50/2014 Reserved on :18. h December, 2014 Date of decision:5. h February, 2015 ORIX AUTO INFRASTRUCTURE SERVICES LTD. .Appellant Through Mr. Ashok K. Bhardwaj, Advocate. Versus COMMISSIONER, DVAT, DELHI & ORS. ..... Respondents Through Mr. Rajesh Mahna, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE V. KAMESWAR RAO SANJIV KHANNA, J.: These three appeals under Section 81 of the Delhi Value Added Tax Act, 2004 (Act, for short) impugn a common order dated 23 rd June, 2014 passed by the Appellate Tribunal, Value Added Tax (Tribunal, for short) in the case of M/s. Orix Auto Infrastructure Services Limited (appellant, for short).2. STA No.49/2014 arises out from the order-in-original passed by the Commissioner, Value Added Tax under Section 84 of the Act dated 29th March, 2006, which has been upheld by the Tribunal in the impugned order. STA No.47/2014 is directed against 18 orders-in...
Commissioner of Income Tax ??? I Vs. M/S Aar Ess Exim Pvt. Ltd.
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.551/2013 and 553/2013 Reserved on:15. h December, 2014 Date of Decision:5. h February, 2015 % Commissioner of Income Tax I Through ....Appellant Mr. N.P.Sahni, Sr. Standing Counsel with Mr. Nitin Gulati, Jr. Standing counsel and Mr. Juoy James, Advocate. Versus M/s AAR ESS EXIM PVT. LTD. Through Respondent Mr. Rakesh Gupta with Mr. Rishabh Kapoor, Advocates. CORAM: HONBLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE V. KAMESWAR RAO SANJIV KHANNA, J.These two appeals by the Revenue relating to assessment years 2007-08 and 2008-09 require adjudication on the following substantial question of law: Whether the respondent assessee is entitled to benefit under Section 10B of the Income Tax Act, 1961 as he was engaged in manufacture or production of an article or thing?.2. These appeals arise from a common order of the Income Tax Appellate Tribunal (Tribunal, for short) dated 18th April, 2013.3. The respondent assessee is a company engaged ...
Devender Dahiya and Ors. Vs. State and Ors.
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: February 05, 2015 + CRL.M.C. 3431/2013 DEVENDER DAHIYA &ORS. ..... Petitioners Through: Mr. S.P.Kaushal & Mr. Rohit Kumar, Advocates versus STATE & ORS. Through: ..... Respondents Mr. Navin Sharma, Additional Public Prosecutor for respondent No.1-State with ASI Nihal Singh CORAM: HON'BLE MR. JUSTICE SUNIL GAUR JUDGMENT (ORAL) % Quashing of FIR No.105/2010, under Sections 307/323/34 of the IPC and Sections 25/27/54/59 of The Arms Act, registered at police station Chhawla, Delhi is sought on the basis of Settlement Deed/ Compromise of 7th February, 2012, with respondents No.2 & 3 i.e. the complainant party. At the time of filing of this petition, charge-sheet was filed in this FIR case and during pendency of this petition, deposition of six witnesses has been already recorded by the trial court. Copy of deposition of these six witnesses is appended to the status report filed by respondent-State wherein previous involvements of p...
Seema Jain and Ors. Vs. Passive Infra Projects P. Ltd.
Court: Delhi
Decided on: Feb-05-2015
* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: February 05, 2015 + (i) CRL.M.C. 3486/2013 & Crl.M.A.12761/2013 SEEMA JAIN & ORS. Through: ..... Petitioners Mr. K. Harshavardhan, Advocate versus PASSIVE INFRA PROJECTS P. LTD. ..... Respondent Through: Mr. Kapil Singhal, Advocate + (ii) CRL.M.C. 4732/2013 & Crl.M.A. 16987/2013 MURUGUN NAVMANI Through: ..... Petitioner Mr. G.L. Rawal, Sr. Advocate, with Mr. Rajesh Rawal and Mr. Vinay Kumar, Advocates versus PASSIVE INFRA PROJECTS PVT LTD ..... Respondent Through: Mr. Kapil Singhal, Advocate + (iii) CRL.M.C. 3487/2013 & Crl.M.A.12763/2013 SEEMA JAIN & ORS. Through: ..... Petitioners Mr. K. Harshavardhan, Advocate versus PASSIVE INFRA PROJECTS P. LTD. ..... Respondent Through: Mr. Kapil Singhal, Advocate + (iv) CRL.M.C. 3831/2013 & Crl.M.A. 13810/2013 MURUGUN NAVMANI CRL.M.Cs. 3486, 4732, 3487 & 3831 of 2013 ..... Petitioner Page 1 Through: Mr. G.L. Rawal, Sr. Advocate, with Mr. Rajesh Rawal and Mr. Vinay Kumar, Advocates versu...
Harish Chand Vs. Mukesh Kumar and Ors.
Court: Delhi
Decided on: Feb-05-2015
$ * + % IN THE HIGH COURT OF DELHI AT NEW DELHI R.C. REVISION222015 & CM Nos.586/2014 (Stay) and 1129/2015 (Stay) Decided on:5. h February, 2015 HARISH CHAND Through: Mr. Rajesh Advocate ..... Petitioner Kumar Chaurasia, versus MUKESH KUMAR & ORS. Through: ..... Respondents Mr. V.Shukla, Advocate for R-1 CORAM: HON'BLE MS. JUSTICE MUKTA GUPTA MUKTA GUPTA, J (ORAL) 1. The petitioner is aggrieved by the impugned order dated 28 th October, 2013 whereby his leave to defend application in an eviction petition filed by the respondent No.1 was dismissed and vide order dated 21st November, 2014, the review petition was also dismissed.2. The respondent No.1 had sought eviction of the tenanted premises comprising of one shop on the ground floor of the suit premises bearing No.2650, New No.496-A/6-D, Gali No.1 and 2, Mahabir Block, Main Pandav Road, Bhola Nath Nagar, Shahdara, Delhi-110032 which was in occupation of the petitioner.3. The respondent No.1 claimed that the suit property was original...
Munni Begum (Deceased) Thr Her Legal Heirs Vs. Jagbir Singh Yadav and ...
Court: Delhi
Decided on: Feb-05-2015
j* HIGH COURT OF DELHI AT NEW DELHI + R.S.A. No.41/2015 Decided on :5. h February, 2015 MUNNI BEGUM (DECEASED) THR HER LEGAL HEIRS Appellant Through: Mr. Prabhat Kiran, Advocate. Versus JAGBIR SINGH YADAV & ORS Respondents CORAM: HONBLE MR. JUSTICE V.K. SHALI V.K. SHALI, J.(ORAL) 1. This is a regular second appeal filed by the appellant against the order dated 28.10.2014 passed by the learned Additional District Judge upholding the order dated 31.3.2014 passed by the learned Civil Judge rejecting the suit of the present appellant/plaintiff bearing No.313/2014.2. I have heard the learned counsel for the appellant and have also gone through the record. Before dealing with the submissions made by the learned counsel for the appellant, it may be pertinent here to give brief background of the case. One Baqar Ali filed a suit for declaration and injunction with consequential reliefs against the respondents, who were three in number. The case which was setup in the plaint was that he was th...
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