Mumbai Court August 1999 Judgments

Anant Dagadu Bhalerao Vs. the State of Maharashtra and Another

Court: Mumbai

Reported in: 2000(5)BomCR37; 2000BomCR(Cri)37; 1999(3)MhLj518

ORDERVishnu Sahai, J.1. Through this appeal the appellant challenges the judgment and order dated 1st September, 1995 passed by the IInd Additional Sessions Judge, Raigad, Alibaug, in Sessions Case No. 59/95 convicting and sentencing him to undergo 7 years R.I. and to pay a fine of Rs. 2000/-, in default to undergo & months R.I. for the offence under section 304 part 1, I.P.C. Along with the appellant were tried-1. Yeshwant Arjun Bhalerrao2. Dagadu Dharma Bhalerao3. Ishwar Damu Bhalerao4. Arjun Mahadu Bhalerao5. Dame Ambu Bhalerao6. Prakash Arjun Bhalerao7. Vishwas Damu Bhaleraobut they have been acquitted vide the impugned order.2. In short the prosecution case runs as under:The deceased Moreshwar Jadhav, the injured witnesses, the appellant and the acquitted accused reside in the same village viz. Mothe Vengaon, Baudha Wada, Taluka Karjat, Dist. Raigad. On 30-10-1990 at about 8.30 to 9 p.m. the appellant and the acquitted accused came to the house of the deceased Moreshwar Jadhav. Th...

Commissioner of Income-tax Vs. Smt. Mandakini M. Jog

Court: Mumbai

Reported in: [2000]241ITR6(Bom)

Ranjana Desai, J. 1. By this reference under Section 256(1) of theIncome-tax Act, 1961, the Income-tax Appellate Tribunal has referred thefollowing questions of law to this court for opinion at the instance of theRevenue : '1. Whether, on the facts and circumstances of the case and in law, the Tribunal was right in holding that the assessee was entitled to deduction under Section 80L of the Income-tax Act in respect of the interest income on fixed deposits with banks included in the assessee's share of profit derived by the assessee from the firm of V. M. Jog and Co., Pune ? 2. Whether, on the facts and circumstances of the case, the Tribunal was right in allowing the assessee's claim of deduction under Section 80L, when in fact, the fixed deposits were held on behalf of the firm and, therefore, the interest income from such fixed deposits belonged to the firm and the assessee's share of the interest was assessable only under the head 'Profits and gains of business or profession' ?' 2....

Smt. Shabira Bala Manyar Vs. Maruti Baburao Gonjare and ors.

Court: Mumbai

Reported in: (1999)101BOMLR935

D.G. Deshpande, J.1. Both these civil applications have been filed by the respective petitioners for setting aside the order of dismissal of the petitions passed by me on 30.6.1999 on the ground that the petitions stood abated. Counsel for the respondents does not have any objection in allowing both these civil applications. Hence they are allowed. Order of abatement passed in both the petitions is set aside. Both petitions are restored to file and prayer (c) of the civil applications is granted. Amendment should be carried out within 24 hours. After the petitions were restored to file, they were heard on merits. However, both these petitions are arising out of common judgment and decree, they are disposed of by this common order.2. The respondent is the landlord and petitioner Shabira Bala Manyar is the tenant and other petitioner Gangaram is the sub-tenant. According to the landlord, the suit for ejectment was filed against both of them by the respondent on the ground of habitual def...

Summervilla Trading and Agencies Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(67)ECC478

2. These appeals are against the common orders (if it may be so called) of the Commissioner (Appeals). The Commissioner (Appeals) says that six appeals of the assessee have been filed before her against the orders of the Assistant Commissioner. The reason given for this is that the appeal against the Tribunal's decision in Dai Ichi Karkaria v. CCE , on which reliance was placed by the appellant which has been admitted by the Supreme Court.3. The Commissioner's "order" is therefore no order at all. It has not decided any issue and communicates to the appellant the decision not to decide the issue till the matter is disposed of by the Supreme Court.The appeals are therefore not maintainable and are dismissed.4. In our view the course of action taken by the Commissioner (Appeals) is not correct. The fact that an appeal against a decision has been admitted by the Supreme Court is no ground for not deciding the issue at all. Even if, for some reason, the Commissioner felt that the matter c...

M.C. Daver Aromatics P. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(67)ECC626

1. The applicants imported 3 consignments of Perfumery Compound free of duty in terms of Notification No. 203/92-Cus., dated 19-5-1992 being in receipt of a transferred value based advance licence. These imports were made in August, 1994. Vide show cause notice dated Nil issued in May, 1996 duty leviable on these goods amounting to Rs. 2,73,004/- was demanded on the ground that in respect of the goods exported towards fulfilment of export obligation, the manufacturer had availed the benefit of Modvat credit. It was alleged that by virtue of this availment the benefit of the notification was not available. Proviso to Section 28 of the Customs Act, 1962 was invoked to sustain the demand made for the extended period. As per the impugned order of the Commissioner, it appears that the importer did not file any reply nor did they appear for personal hearing before the Commissioner. The Commissioner in his ex parte order confirmed the demand and also imposed a penalty of Rs. 2,75,000/- on th...

Emi Transmission Ltd. and ors Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(67)ECC76

1. These four applications relate to the same order of the Commissioner and are therefore taken up for disposal together.2. M/s. EMI Transmissions Ltd. are Central Excise assessees from 1992.They were operating under the SRP and paying duty by adjustment in the PLA. On 29.9.97, 3012.97 and 29.1.98, they deposited towards credit entry in their PLA cheques totally amounting to Rs. 48,15,000. The cheques were realised respectively on 3.10.97, 1.1.98 and 2.2.98.Between the dates of deposit of the cheques and the realisation, the assessee Company had cleared dutiable goods attracting duty totally amounting to Rs. 48,02,979. Show Cause Notice dt. 27.3.98 was issued to the assessee Company and three of their officers, who are also applicants before us. The allegation was made that the assessees had cleared dutiable goods without payment of duty. Since there was no credit balance in the PLA between the dates of deposit of the cheques and their realisation, duty amounting to Rs. 48,02,979 was ...

Winding Machinery Traders Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(67)ECC625

1. In the order impugned in the appeal, the Collector has held that the appellant was not entitled to the benefit of the Notification 175/86 for the year 1988-89, but found that the demand was barred by limitation, as the extended period available contained in proviso to Section 11A was not available to the department. He has imposed penalty under 173Q(b) on the appellant, which is challenged in this appeal.3. The contention of the representative of the appellant that it was entitled to the benefit of the notification in 1988-89 has to be accepted. The Collector has denied the benefit on the ground that appellant was not registered as a small-scale unit as required in the notification. He has further held that the benefit of the Clause (b) of proviso to paragraph 4, which makes available benefit of the notification to such factories not registered as small scale unit could not be available because the appellant had not availed of Notification 85/85 during the previous year. The Collec...

Malti Arts Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(67)ECC632

1. These two appeals arise out of the same order of the Commissioner of Central Excise, Mumbai-IV. These are being disposed of by this common order.2. The High Court of Judicature at Bombay vide their order dt. 25.1.99 in Writ Petition No. 2529/98 had directed the Tribunal to dispose of the appeal on merits within 4 months from the date of making that order. In persuance of this order the present appellant had deposited the sums directed to be deposited and had reported compliance on 25.2.99. When the case was came up for hearing on 15.4.99, the hearing was adjourned to 26.4.99. It was further adjourned on the request of Shri R.D. Wagle, the Ld. Chartered Accountant to enable him to produce certain case law. He made a specific mention that on account of the adjournment sought by him, the Tribunal may not be able to complete the proceedings within the time frame given by the Hon'ble High Court and undertook not to make grievance on the issue. The hearing was concluded today, i.e. 22.6....

Indian Hotels Company Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2000)68TTJ(Mum.)706

The assessee-company, a hotelier, returned a total income of Rs. 1,70,08,000 for the year under consideration--The assessee- company, besides running a chain of hotels, also has a flight kitchen unit which supplies food to various airlines, both domestic as well as international--With regard to its supplies to foreign airlines, assessee had claimed deduction under section 80HHC of the Act to the tune of Rs. 7.32 lakhs--While finalising the assessment, the total assessed income stood enhanced on account of various additions and disallowances--Accordingly, the assessing officer revised the claim under section 80HHC to Rs. 15 lakhs and finally the total assessed income stood at Rs. 4,29,44,560--The Commissioner invoked section 263 on the ground that the assessing officer has erred in allowing the deduction under section 80HHC of Rs. 15,00,000 without verifying the fact that whatever sales made to airlines are within India and cannot be considered as export sales--Accordingly, the Commiss...

Indian Hotels Company Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The assessee is in appeal before us against the order of the learned CIT, dt. 24th March, 1992, made under s. 263 of the IT Act, 1961 (the Act), for asst. yr. 1987-88. Following two grounds have been raised in the appeal : (1) On the facts and in the circumstances of the case, the learned CIT, City-I, Mumbai, has erred in assuming jurisdiction under s. 263 when the order passed by the Dy. CIT was not erroneous insofar as it was prejudicial to the interest of Revenue. 2. On the facts and in the circumstances of the case, the learned CIT(A) has erred in holding that the Dy. CIT had not duly considered whether sale of food to foreign airlines could be considered as export turnover for the purpose of relief under s. 80HHC." 2. The assessee-company, a hotelier, returned a total income of Rs. 1,70,08,000 for the year under consideration. The assessee-company, besides running a chain of hotels, also has a flight kitchen unit which supplies food to various airlines, both domestic as well a...