Mumbai Court May 1995 Judgments
Monginis Bakery Vs. Deputy Commissioner of Income-tax.
Court: Mumbai
Decided on: May-25-1995
Reported in: [1995]55ITD271(Mum)
ORDERPer MK Chaturvedi Judicial Member - This appeal by the assessee is directed against the order of the CIT, Bombay City-X, Bombay passed under section 263 of the Income-tax Act, 1961 and pertains to the assessment year 1989-90.Briefly the facts :2. The assessee is a manufacturer of breads, savouries, biscuits, cakes and chocolates. It was stated that the assessee does not manufacture chocolates but buys in bulk from other manufacturers and processes them by putting its brand name. The assessee is registered as a small scale industrial unit with the Registrar of Industries, Government of Maharashtra for the following manufacturing activities :-1. Bakery Product such as Bread, cakes, Rolls, Biscuits, confectionary.It was clarified that the assessee is not manufacturing any confectionary products. During the relevant assessment year, the CIT found that the order as passed by the Assessing Officer was erroneous and prejudicial to the interest of the revenue. He, therefore, issued a noti...
Tag this Judgment!Collector of Central Excise Vs. Pfizer Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-19-1995
Reported in: (1996)(83)ELT398Tri(Mum.)bai
1. This is an appeal against the Order-in-Appeal No. M-596/TH-40/84, dated 20-6-1984 setting aside the Order-in-Original No. V (14E) 18.227/79/15647, dated 6-10-1979.2. The appellants cleared certain goods under the gate passes dated 22-6-1977. Because of some constraints the goods could not be removed and the Customers were not prepared to receive and hence the goods were retained in the factory and D3 declaration dated 24-6-1977 was filed.The same goods were subsequently removed under the other gate passes on [14-4-1978] on due payment of duty. As there was a double payment, the appellants vide their application dated 11-9-1978 applied for refund of the duty. The adjudicating authority rejected the same on the ground that the refund claim pertained to the duty paid on 22-6-1977 and as such the same was hit by the provisions of [Section] 11B of the Central Excises & Salt Act. In the appeal before the Collector (A) he came to the conclusion that undisputedly there was a double dut...
Tag this Judgment!Andhra Valley Power Supply Co. Ltd. Vs. Deputy Commissioner of Income- ...
Court: Mumbai
Decided on: May-18-1995
Reported in: [1995]55ITD24(Mum)
ORDERPer M. K. Chaturvedi, Judicial Member - These appeals rotate round the identical issues and pertain to the assessment years 1972-73 to 1977-78. For the sake of convenience, these are consolidated and disposed of by a common order. Briefly the facts :2. All the appellants are engaged in the business of generation, transmission and distribution of electrical energy. For the years under consideration, assessments were completed under section 143(3) of the Income-tax Act, 1961. The claim of the appellants in regard to the depreciation was allowed. Thereafter it was found by the Assessing Officer that the expenditure incurred on ash disposal were allowed as revenue expenditure. He, therefore, by resorting to the provisions of section 147, reopened the assessments and disallowed the expenditure incurred on ash disposal. This expenditure was treated as a capital expenditure. The claim in regard to the depreciation and investment allowance was not disturbed. The CIT found that the order p...
Tag this Judgment!Andhra Valley Power Supply Co. Ltd. Vs. Deputy Commissioner of Income- ...
Court: Mumbai
Decided on: May-18-1995
Reported in: (1995)53TTJ(Mumbai)647
ORDERM. K. CHATURVEDI, J.M. :These appeals rotate round the identical issues and pertain to the asst. yrs. 1972-73 to 1977-78. For the sake of convenience, these are consolidated and disposed of by a common order.Briefly the facts :2. All the appellants are engaged in the business of generation, transmission and distribution of electrical energy. For the years under consideration, assessments were completed under s. 143(3) of the IT Act, 1961. The claim of the appellants in regard to the depreciation was allowed. Thereafter it was found by the Assessing Officer that the expenditure incurred on ash disposal were allowed as revenue expenditure. He, therefore, by resorting to the provisions of s. 147 , reopened the assessments and disallowed the expenditure incurred on ash disposal. This expenditure was treated as a capital expenditure. The claim in regard to the depreciation and investment allowance was not disturbed. The CIT found that the order passed by the Assessing Officer was erron...
Tag this Judgment!Vikhroli Metal Fabricators Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-15-1995
Reported in: (1995)54ITD740(Mum.)
1. The first issue relates to the disallowance of payments to workers under the voluntary retirement scheme.2. The assessee is engaged in the business of fabrication on job work basis. It has two shops for the purpose of manufacturing/fabricating.Besides this, assessee used to get the work fabricated at the customer's site. As on 31-3-1989 there were accumulated losses amounting to Rs. 176.79 lakhs as against paid-up capital of Rs. 10 lakhs. With the inadequate turnover, it was becoming impossible for the company to pay salary, wages, statutory dues etc., in time. The customers were preferring to get their work done at the site to save transportation, sales tax, excise duty etc., through the unorganised sector and, therefore, the assessee was finding it very uncompetitive.In view of these circumstances, the company made an application to the Government of Maharashtra on 19-11-1988 for closure of the factory which was rejected by the Government. Thereafter, assessee-company filed a wri...
Tag this Judgment!Sharpex Engg. Works Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-12-1995
Reported in: (1995)(59)LC246Tri(Mum.)bai
1. This is an appeal against the order in original No.S/10-163/88-Docks dt. 4.4.88 holding a consignment of Carlton Branded Cutting Tool Chain Valued at Rs. 94,026/- as liable to confiscation but allowing redemption on fine of Rs. 94,000/-.2. The appellants are engaged in the manufacture of electric chain saw machines. It is claimed that they have registered the patent for the chain saw machines. The chain saw machine is used not only for cutting woods but also for cutting non-ferrous metal, soft stone, paper rolls etc. They claimed clearance of the goods under Appx. 6(1) as component.They also submitted that this item is specifically figuring in Appx. 6 list 8 Part I Sr. N6. 549(5) which seeks to cover the following: However, the Department objected to the clearance on the ground that it is hit by Sr. No. 590(27) of Appx. 3A of the Policy AM 85-88. The said serial number in Appx. 3A seeks to cover 'wood working saw chains.' The aforesaid objection was sustained by the Addl. Collector...
Tag this Judgment!Akbar Ashraf Khan Vs. the State of Maharashtra and Another
Court: Mumbai
Decided on: May-06-1995
Reported in: 1995CriLJ3575
Vishnu Sahai, J.1. The appellant aggrieved by the judgment and order dated 9-10-1992 passed by the Additional Sessions Judge, Sangli in Sessions Case No. 2/1992 convicting and sentencing him to undergo life imprisonment under Section 302 of the Indian Penal Code and to further pay a fine of Rs. 5000/- and in default of payment of fine to suffer further imprisonment for a period of 2 years rigorous imprisonment has come in appeal before us.2. The prosecution case in brief, as emerging from the recitals contained in the evidence of the solitary eye-witness of the incident Mehboobsab Maulali Saunur and the dying declaration of the victim, in brief, runs as follows :PW 5 (Mehboobsab Maulali Saunur) was the son of the deceased Shamshad. Shamshad's husband, as it emerges from the evidence on record, was a habitual thief and at the time of the incident was undergoing imprisonment. The prosecution case is that the appellant developed illicit relations with Shamshad. He used to frequently visit...
Tag this Judgment!Harish Textile Enggs. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: May-05-1995
Reported in: (1995)(79)ELT277Tri(Mum.)bai
1. Though, this day, only stay application was listed for hearing, after hearing both the sides, I find that the issue falls within a short compass and hence I have decided to take up the appeal itself for disposal.2. The appeal is against the Order-in-Appeal No. NK(555)1123/94 (596/94/239), dated 9-1-1995 passed by the Collector of Central Excise (Appeals), Bombay.3. The appellants were availing proforma credit in respect of cotton fabrics under Rule 56A procedure In respect of certain fabrics, it was alleged that original gate pass was not produced. Hence the proforma credit was sought to be denied by an adjudication order. The appellants did not accept the adjudication order, but filed an appeal before the Collector (Appeals), which was also rejected. Finally it came to the Tribunal by way of appeal, when the original gate passes have been traced out and produced before the Tribunal. Having regard to this position, the Tribunal set aside the orders of the authorities below and rema...
Tag this Judgment!Pathare Dhru and Co. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: May-02-1995
Reported in: (1995)54ITD746(Mum.)
1. These appeals by the assessee arise out of the orders dated 6-9-1989 of the Commissioner of Income-tax (Appeals). All these appeals are for the assessment year 1987-88. They were heard together and are being disposed of by a consolidated order.2. The main issue relates to the inclusion of income of M/s. Pathare Dhru and Company in the hands of M/s. Dhru and Company on the reasoning that it is only a branch of M/s. Dhru and Company. One of the appeals arises out of the order under Section 185 refusing registration to the firm M/s. Pathare Dhru & Co. The other appeal in the case of M/s. Dhru & Co., relates to certain disallowances made in determining the income.The facts, which give rise to the dispute, are as under. M/s Dhru & Co., is a firm of Solicitors practising in the law profession for the last 20 years and is regularly assessed as a registered firm. The names of the parners and their share ratios in the said firm during the previous year ended 31-12-1986 relevant ...
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