Mumbai Court December 1991 Judgments
Air India Vs. Addl. Collector of Customs (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-31-1991
Reported in: (1993)(67)ELT400Tri(Mum.)bai
1. This is an appeal directed against the order in original No.S/14-1-77/86P dated 30-8-1988 passed by the Addl. Collector of Customs (P), Bombay, imposing a penalty of Rs. 5 lakhs on the appellants under Section 114(i) of the Customs Act, 1962. On 27-11-1986, the officers of Customs received an information that a consignment of 5 packages said to contain handicrafts items made of soap stone and passed for shipment to Montreal under S/B No. 207940 dated 25-11-1986 and covered by Airway Bill No. 09849692845 would be containing narcotics substances instead of declared cargo. The officers made enquiries about the cargo with a view to locating the same in the warehouse of the appellants, but the consignment was not found. As per the information, the said consignment was to go by Air India Flight No. A.I. 107; but on scrutiny of the export manifest filed by the appellants for the said flight, the particulars of the suspected consignment were not found. However, subsequently it was learnt t...
Tag this Judgment!income-tax Officer Vs. Taj Trade and Transport Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-31-1991
Reported in: (1992)41ITD60(Mum.)
1 to 3. [These paras are not reproduced here as they involve minor issues.] 4. The next ground is concerning the claim of the assessee under Section 80HHC. The assessee had started the business of export of garments. The assessee claimed deduction under Section 80HHC on its export turnover. As no certificate from the bank about the proof of receipt of money in convertible exchange was filed, the Assessing Officer stated that 80HHC deduction would be allowed under Section 155 on production of the certificate. The assessee filed the required certificate and the assessing officer allowed 80HHC deduction at a sum of Rs. 35,425 being 1 per cent of Rs. 35,42,557 being the f.o.b. value of the goods exported. Besides the' above claim, the assessee claimed 80HHC deduction on the sale of Rs. 42,77,636 across the counter to foreign tourists made in foreign currency or in the form of foreign credit card/cheques by raising an additional ground. The Commissioner (Appeals) following the Tribunal dec...
Tag this Judgment!Hema Malini Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-30-1991
Reported in: (1992)43ITD154(Mum.)
1. These are seven appeals, four by the assessee relating to the assessment years 1977-78, 1978-79, 1979-80 and 1980-81 and three by the Department relating to assessment years 1977-78, 1979-80 and 1980-81.All these appeals were heard together and are disposed of by a consolidated order. These are appeals against the orders of the Commissioner of Income-tax (Appeals) dated 24-6-1986 for the assessment years 1977-78 to 1980-81. The issue concerns the leviability of penalty under Section 271(1)(c) of the Act, which for the relevant years amounted to Rs. 3,42,000; Rs. 2,20,470; Rs. 2.16,000 and Rs. 2,32,000 respectively. In para 3 of his order, the CIT(A) has given details of returned income, assessed income, concealed income and the penalties levied for the 4 years. The facts leading to the levy of these penalties are briefly as follows.2. The assessee is a film artist. She had offered an amount of Rs. 25,00,000 for taxation under the Voluntary Disclosure Scheme in 1971.Thereafter, on 1...
Tag this Judgment!Rajiv R. Paonaskar Vs. Third Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-30-1991
Reported in: (1992)40ITD581(Mum.)
1. This appeal raises an interesting question of law. The assessment in this case was completed under Section 143(1) of the Act. No assessment order as such was passed but a demand notice raising a demand of Rs. 6,472 dated 15-4-1987 was issued. This demand notice bore a stamp to the effect that the calculation of tax was made at 20 per cent plus surcharge as the option required under Chapter XII-A is not exercised.When the matter went in appeal, the AAC dismissed the appeal on the preliminary ground that under Section 246(1) an order passed under Section 143(1) is not appealable. The short question for consideration is whether on facts of the present case the order passed under Section 143(1) is an appealable order.2. It was the case of Shri V.H. Patil, the learned counsel for the appellant, that while accepting the income returned the ITO had levied tax at 20 per cent on the whole income without granting reduction under Chapter VI-A or granting the basic exemption of Rs. 18,000 oste...
Tag this Judgment!First Income Tax Officer Vs. Lata Mangeshkar.
Court: Mumbai
Decided on: Dec-30-1991
Reported in: (1993)45TTJ(Mumbai)28
ORDERM. A. AJINKYA, A. M. :This appeal by the Department is directed against the order of the CIT(A) for the asst. yr. 1984-85. The only ground raised is that the CIT(A) erred in directing the ITO to allow relief under S. 80RR on the full amount of Rs. 3,91,570 and holding that no portion of the expenditure incurred in India could be relatable to foreign receipts.2. The Departmental Representative referred to the provisions of S. 80AB of the Act and argued that some portion of the expenses had to be allocated against S. 80RR receipts. He relied on the decision of the Supreme Court reported in CIT vs. P. K. Jhaveri (1990) 181 ITR 79 wherein the Court was dealing with S. 80K of the Act. He also relied on the decision of the Andhra Pradesh High Court reported in CIT vs . Anakapalli Co-operative Marketing Society : [1989]175ITR584(AP) and Bombay High Court decision reported in CIT vs . Mercantile Bank Ltd. : [1988]169ITR44(Bom) .3. The learned counsel for the assessee drew our attention to...
Tag this Judgment!Smt. Hema Malini Vs. Income Tax Officer, (Also Ito V. Smt. Hema Malini ...
Court: Mumbai
Decided on: Dec-30-1991
Reported in: (1993)45TTJ(Mumbai)77
ORDERM. A. AJINKYA, A. M. :These are seven appeals, four by the assessee relating to the asst. yrs. 1977-78, 1978-79, 1979-80 & 1980-81 and three by the Department relating to asst. yrs. 1977-78, 1979-80 and 1980-81. All these appeals were heard together and are disposed of by a consolidated order. These are appeals against the orders of the CIT(A) dt. 24th June, 1986 for the asst. yrs. 1977-78 to 1980-81. The issue concerns the leviability of penalty under S. 271(1) (c) of the Act, which for the relevant years amounted to Rs. 3,42,000; Rs. 2,20,470; Rs. 2,16,000 and Rs. 2,32,000 respectively. In para 3 of his order, the CIT(A) has given details of returned income, assessed income, concealed income and the penalties levied for the 4 years. The facts leading to the levy of these penalties are briefly as follows.2. The assessee is a firm artist. She had offered an amount of Rs. 25,00,000 for taxation under the Voluntary Disclosure Scheme in 1971. Thereafter, on 13th Oct., 1980, she made ...
Tag this Judgment!Aditya Textile Industries (P.) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-27-1991
Reported in: (1993)46ITD458(Mum.)
1.to 8. [These paras are not reproduced here as they involve minor issues].9. Ground of appeal No. 5 is that the learned CIT(A) has erred in treating a sum of Rs. 2,01,432 being miscellaneous credit balances on account of purchase of goods from various parties written back as a revenue receipt by applying the provisons of Section 41(1) of the Income-tax Act. The Assessing Officer has discussed this aspect of the case in para 9 of the assessment order. It was found that the assessee-company had credited a sum of Rs. 2,01,432 as amount written back in its profit & loss account and this was offered for taxation in the original return filed on 11-10-1985 by the assessee. However, subsequently a revised return was filed on 17-9-1986 in which this amount of Rs. 2,01,432 was claimed as exempt. According to the assessee, these amounts are credit balances on account of purchase of goods, commission payable, etc., to various parties and although these had been written back by the assessee a...
Tag this Judgment!Mahindra and Mahindra Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-23-1991
Reported in: (1993)LC688Tri(Mum.)bai
1. This appeal is directed against the Order-in-Appeal bearing No.N-142/B-II-88/87 dated 10-6-1987 passed by the Collector of Central Excise (Appeals), Bombay, against the order of Assistant Collector one dated 1-10-1986, rejecting permission to the appellants, for destruction of refuse of excisable goods received under Rule 192 of the Central Excise Rules and the other one dated 16-12-1986 permitting them to destroy the refuse of excisable goods on payment of duty.2. The appellants, manufacturers of tractors and parts thereof had been availing the facility of Chapter X Procedure extended vide Notification issued in respect of parts received by them for O.E. use. Some of the parts received vide Rule 192 however were "refused" and the appellants were entitled to destroy them by following the procedure of Rule 195.In the year 1971, an issue however arose as to whether such refuse could be disposed of under Rule 195 with or without payment of duty and after a protracted correspondence, h...
Tag this Judgment!G.T.C. Industries Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-23-1991
Reported in: (1993)(42)ECC239
1. Both the Reference Applications have been moved by M/s. G.T.C.Industries, Bombay, under the provisions of Section 35G of the Central Excises and Salt Act, 1944, requesting for making a reference to the Hon'ble High Court of Bombay, on certain points of law allegedly arising from the common order Nos. 801-802/WRB/91 dated 19-4-1991 passed by this Bench, disposing of two appeals filed by the applicants.2. Facts and issues involved in these two appeals disposed of by this Bench can be briefly stated as below : 3. The applicants, who are manufacturers of cigarettes, received certain damaged/unsold cigarettes from their dealers. The said cigarettes are reportedly received back in their factory under due intimation to the Central Excise Department, and these damaged cigarettes, after verification by the excise officers, are reportedly taken for remaking cigarettes and such remade cigarettes were cleared on payment of duty. They, later, filed two refund claims under Rule 97 of the Central...
Tag this Judgment!Shree Vithal S.S.K. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-20-1991
Reported in: (1992)(59)ELT54Tri(Mum.)bai
1. Though, this day, only stay application was listed for hearing, after hearing the arguments of both the sides and with their concurrence, the appeal itself was taken up for disposal.2. This appeal is directed against the order-in-appeal bearing No.A-109/91, dated 20-9-1991 passed by the Collector of Central Excise & Customs (Appeals), Pune.3. The undisputed factual position is that the appellants, who are manufacturing sugar and molasses, are directed to pay a demand of Rs. 3,638.88 and imposed a penalty of Rs. 1,000/- in respect of molasses cleared under A.R. 4 by the Indian Molasses Co. P. Ltd., Bombay but not exported. The Indian Molasses Co. P. Ltd. have filed A.R. 4 in respect of molasses purchased from the appellants' factory. However, the shipped quantity fell short of the quantity removed by 28.070 M.T. The appellants were directed to produce the proof of export in respect of the aforesaid quantity of shortfall. At the time of adjudication before the Assistant Collector...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »