Himachal Pradesh Court January 2008 Judgments

Cit Vs. Masaddi Ram Ganga Ram

Court: Himachal Pradesh

Deepak Gupta, J.1. The following question of law has been referred for the opinion of this Court under Section 256(2) of the Income Tax Act:Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding the hotel premises as 'plant' and allowing depreciation @ 15 per cent instead of 2.5 per cent as per depreciation table ?2. The only question to be decided is whether the depreciation in respect of a building of a hotel is to be granted @ 15 per cent by treating it as a 'plant' or @ 2.5 per cent as applicable to buildings.3. This question is no longer res Integra. The Apex Court in CIT v. Anand : [2000]244ITR192(SC) , after taking into consideration a large number of cases held as follows:In the result, it is held that the building used for running of a hotel or carrying on cinema business cannot be held to be a plant because:(1) The scheme of Section 32 as discussed above clearly envisages separate depreciation for a building, machinery and plant, f...

Commissioner of Income Tax Vs. Dalip Chand and Sons

Court: Himachal Pradesh

Reported in: [2008]301ITR276(HP),2008(1)ShimLC394

Deepak Gupta, J.1. The following identical question of law has been sent for the opinion of this Court in the aforesaid reference petitions:Whether on the facts and in the circumstances of the case and on a proper interpretation of Rule 6 DD of the Income Tax Rules, 1962, read with the Central Board of Director Taxes Circular No. 200 dated May 31, 1977 (see (1977) 108 I.T.R. (St) 8, the Tribunal was justified in upholding the disallowance of Rs. 3,08,503 in terms of Sub-section (3) of Section 40A of the Income Tax Act, 1961?2. The brief facts are that the assesses firm is based at Shamshi, District Kullu, H.P. It used to purchase goods from certain outside parties, mainly from Chandigarh, Damtal and Palampur. The assessee made payments of more than Rs. 10,000/- in a day to the parties. These payments were made in cash. The Assessing Officer disallowed payments of Rs. 3,57,239 on the ground that they had been made in cash whereas they should have been made by means of crossed cheque or ...

Punjab National Bank Vs. State of H.P. and ors.

Court: Himachal Pradesh

Reported in: 2008(1)ShimLC409,(2008)15VST365(NULL)

V.K. Ahuja, J.1. This is a writ petition filed by the petitioner for issuance of directions restraining respondents from affecting sale of the immovable property of respondent No. 4 for recovery of alleged arrears of sales tax as well as for quashing Section 16-B of the Himachal Pradesh General Sales Tax Act, 1968 (referred to as Sales Tax Act), being ultravires of the provisions of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, (referred to as Banking Act).2. Briefly stated the facts of the case are that in August, 1984, respondent No. 4 company was sanctioned term loan of Rs. 12.85 lakhs and working capital loan of Rs. 9.70 lakhs on 3.1.1985 which was sanctioned by the petitioner bank for manufacturing of carpets. Respondents No. 5 and 6 stood as guarantors for the loan. The loan account of respondent No. 4 company became irregular in the year 1990 and was transferred to the protested account category on 29.10.1990 with a debit balance of Rs. 33.20 lakhs....

Santosh Kumar and ors. Vs. State of H.P.

Court: Himachal Pradesh

Reported in: 2008CriLJ1988

Surjit Singh, J.1. Appellants are aggrieved by the judgment of Sessions Court, whereby they have been convicted of an offence under Section 302 read with Section 34, Indian Penal Code, and sentenced to undergo life imprisonment and to pay a fine of Rs. 5000/- each, in default of payment of fine to undergo rigorous imprisonment for a further period of six months each and out of total amount of fine, if realized, an amount of Rs. 15,000/- has been ordered to be paid by way of compensation to the widow of the deceased.2. We may first notice the prosecution version. Deceased Prakash Chand was employed as a Pharmacist in Veterinary Hospital Durag Kalan in Palampur Tehsil. He was resident of Tikka Hanglow, Tehsil Palampur. He used to commute daily between his native place and the place of work. He would go on foot up to a place called Nagri and from there, board a bus for his place of work. Similarly, on way back home in the evening, he would travel up to Nagri by bus and from there walk bac...

Ramesh Kumar Sharma Vs. Smt. Akash Sharma

Court: Himachal Pradesh

Reported in: AIR2008HP78,II(2008)DMC315,2008(1)ShimLC399

Dev Darshan Sud, J.1. This is the husband' s appeal against the judgment and decree of the learned District Judge, dismissing the petition instituted by the husband against the wife on the ground of divorce under Section 13(1)(a) and (b) of the Hindu Marriage Act, 1955, (hereinafter referred to as the 'Act').2. The parties were married on 1st March, 1979 at Pathankot. A male child was born to them on 27.2.1982. The appellant alleges that they lived together for 14 years and the respondent has withdrawn from the company of the appellant without any lawful excuse. She used to quarrel constantly and has not joined his company on the pretext that the appellant is having illicit sexual relations with his sister-in-law (Bhabhi) Smt. Sushma, which allegations have not been substantiated by her. His further allegation is that in 1981 when he was employed and posted at Indora the respondent used to visit his office and the residences of his superior officers using abusive language against him, ...