Mumbai Court September 2004 Judgments

Kondu Dhunda Wakdikar and anr. Vs. Deputy Conservator of Forest and or ...

Court: Mumbai

Reported in: AIR2005Bom244

A.P. Shah, J.1. Heard learned Counsel for the parties.2. The petitioners are conducting food stalls in Karnala Bird Sanctuary. The 1st petitioner was permitted to start the snacks stall sometime in 1972. The 2nd petitioner was granted permission to carry a similar stall in the year 1974. The petitioners were respectively granted the area of 20' x 20' in Karnala Bird Sanctuary. The stalls of the petitioners are located inside the reserved forest.3. Sometime in April, 1998 the 1st respondent issued notices to the petitioners, inter alia, objecting to the continuation of the stalls on the ground that conducting of the food stall in the reserved forest is contrary to the order of the Supreme Court in Writ Petition (Civil) No. 202 of 1995 in the case of T.N. Godavaraman Thirumulkpad v. Union of India decided on 12th December, 1998 AIR 1997 SC 1228. The petitioners filed their replies before the 1st respondent. It appears that the petitioners also gave undertaking that they would vacate by 8...

Ganesh Vishwanath Deshpande Vs. Balaji Carriers and ors.

Court: Mumbai

Reported in: II(2005)ACC893

P.V. Kakade, J.1. Heard the learned Counsel for both the parties.2. Rule. Rule made returnable forthwith.3. This appeal arises out of judgment dated 7th November, 2003 passed by Addl. Member, MACT, Pune whereby the application of the claimant was partly allowed and the opponent No. 1 was directed to pay the claimant the amount of Rs. 10,500/- as compensation towards 70% liability of the accident together with interest at the rate of 9% p.a. from the date of registration of application till realisation and proportionate costs.The claim application was lodged on account of the accident which occurred on 21st July, 1989 on Mumbai-Pune Road within the limits of Lonawala City Police Station at about 00.30 midnight. The claim was for an amount of Rs. 52,000/-. Respondent No. 1, the owners of the vehicle in question, did not appear before the Tribunal. The claim was resisted only by the Insurance Company. The appellant only produced extract of the Regional Transport Office, showing insurance ...

Sumesh Prakash Inamdar Vs. Balaji Carriers and ors.

Court: Mumbai

Reported in: II(2005)ACC129

P.V. Kakade, J.1. Heard the learned Counsel for both the parties.2. Rule. Rule made returnable forthwith.3. This appeal arises out of judgment dated 7th November, 2003 passed by Additional Member, MACT Pune whereby the application of the claimant was partly allowed and the Opponent No. 1 was directed to pay the claimant the amount of Rs. 44,100/- as compensation towards 70% liability of the accident together with interest at the rate of 9% p.a. from the date of registration of application till realisation and proportionate costs.The claim application was lodged on account of the accident which occurred on 21st July, 1989 on Mumbai-Pune Road, within the limits of Lonawala City Police Station at about 0030 midnight. The claim was for an amount of Rs. 52,000/-. Respondent No. 1, the owners of the vehicle in question, did not appear before the Tribunal. The claim was resisted only by the Insurance Company. The appellant only produced extract of the Regional Transport Office, showing insura...

Umesh Ganesh Deshpande Vs. Balaji Carriers and ors.

Court: Mumbai

Reported in: II(2005)ACC565

P.V. Kakade, J.1. Heard the learned Counsel for both the parties.2. Rule. Rule made returnable forthwith.3. This appeal arises out of judgment dated 7th November, 2003 passed by Addl. Member, MACT, Pune whereby the application of the claimant was partly allowed and the opponent No. 1 was directed to pay the claimant the amount of Rs. 77,700/- as compensation towards 70% liability of the accident together with interest at the rate of 9% p.a. from the date of registration of application till realisation and proportionate costs.The claim application was lodged on account of the accident which occurred on 21st July, 1989 on Mumbai-Pune Road within the limits of Lonawala City Police Station at about 00.30 midnight. The claim was for an amount of Rs. 2,00,000/-. Respondent No. 1, the owners of the vehicle in question, did not appear before the Tribunal. The claim was resisted only by the Insurance Company. The appellant only produced extract of the Regional Transport Office, showing insuranc...

Krcd (India) Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. After hearing both sides on the application for v/aiver of pre-deposit of duty ( out of the total duty demand of Rs. 2,40,82,769/-, the applicants state that they have deposited Rs. 1,97,40,847) and penalty of equal to duty figure mentioned above, we found that it is possible to dispose of the appeal itself at this stage and hence we proceed to do so with the consent of both sides, after granting the prayer for waiver of pre-deposit.2. The appellants are engaged in the manufacture and outright sale of audio and video CDs falling under Chapter heading 85.24. The demand arises as a result of including royalties paid by the Music companies after obtaining the copy rights. It is the submission of the appellants that royalty amount is not includible and, further, everrif the: quantification is not correct, for the reason that the authorities below have adopted royalty paid by the two companies viz. M/s.Universal Music India Ltd. and M/s. Tips India Ltd. as the basis for inclusion, even ...

Mohanlal K. Shah (Huf) Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96ITD9(Mum.)

This appeal by assessee for assessment year 1997-98, being in respect of order under section 171, is directed against the order of CIT (A), Mumbai, dt.. 24-9-2003, whereby the learned CIT (A) dismissed the assessee's appeal upholding the assessing officer's order dated 27-12-2002, rejecting the assessee's application dated 19-4-2002, under section 171 of Income Tax Act, 1961 (hereinafter referred to as the Act).The facts, in brief, as ascertainable from the material on record, are that one Mohanlal Kishore Shah (Mohanlal K. Shah), Karta of Mohanlal K.Shah, HUF had acquired a plot No. 298, admeasuring 947 sq. yards on 12th Road, Khar, Mumbai-54, on lease from Government of Bombay an 20-10-1926. He constructed a two storied building thereon; the total constructed area being 1/3rd of the total area of the plot and this position of the structure remained there till sale of the same by Harish B. Shah on 17-4-1996, to M/s Narad Builders (P) Ltd. Mohanlal K. Shah expired on 4-10-1954, leavin...

Mohanlal K. Shah (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)92TTJ(Mum.)360

1. This appeal by assessee for asst. yr. 1997-98; being in respect of order under Section 171 is directed against the order of. CIT(A), Mumbai, dt. 24th Sept., 2003, whereby the learned CIT(A) dismissed the assessee's appeal upholding the AO's order dt. 27th Dec, 2002, rejecting the assessee's application dt. 19th April, 2002, under Section 171 of IT Act, 1961 (hereinafter referred to as the Act).2. The facts, in brief, as ascertainable from the material on record, are that one Mohanlal Kishore Shah (Mohanlal K. Shah), Karta of Mohanlal K. Shah, HUF had acquired a plot No. 298, admeasuring 947 sq.yards on 12th Road, Khar, Mumbai-54, on lease from Government of Bombay on 20th Oct., 1926. He constructed a two storied building thereon; the total constructed area being 1/3rd of the total area of the plot and this position of the structure remained there till sale of the same by Harish B. Shah on 17th April, 1996, to M/s Narad Builders (P) Ltd. 2.1 Mohanlal K. Shah expired on 4th Oct., 195...

Bai Sonabai Hirji Agiary Trust Vs. the 5th I.T.O.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93ITD70(Mum.)

1. Hon'ble President, ITAT constituted this Special Bench Under Section 255(3) of the IT Act for deciding the following question: "Whether in the facts and circumstances of the case, the decision in the case of Parsi Zorastrian Anjuman Trust, MHOW v. CIT - 163 IT.R 832 was applicable in the assessee's case ?" 2. The relevant facts may be stated in brief. The assessee is a Public Charitable Trust enjoying exemption Under Section 11 of the IT Act. One of the prime objects of the assessee-trust is to meet the requirement of housing of the weaker sections of the society. As per the requirement of Section 11(1) of the IT Act, the assessee has to apply 75% of its income for the objects and purposes of the Trust and the assessee is permitted to accumulate or set apart up to 25% of its income, which is subject to fulfillment of other conditions. While calculating the aforesaid 25%, the important question which arises is as to whether for this purpose, the gross income earned by the assessee i...

Mohanlal R. Daga Vs. Income Tax Officer [Alongwith Ita

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)92TTJ(Mum.)1236

1. ITA No. 7845/Mum/2003 and 7963/Mum/2003 are appeals by assessee namely Smt. Sampat Devi M. Daga and Mohanlal R. Daga respectively for asst. yr. 1998-99 and are directed against two separate orders of CIT(A), Murnbai each dt. 26th Sept., 2003.2. We have heard the arguments of both sides and have also perused the records.3. The facts, in brief, are that Mohanlal R. Daga, assessee in ITA No.7963/Mum/2003 is carrying on the business of corrugated rolls and boxes. He had made a voluntary disclosure under VDIS 1997 disclosing 71 carats of loose diamonds along with other gold ornaments and the disclosure was accepted by the CIT. The assessee showed the sale of above diamonds weighing 71 carats and of gold ornaments claiming long-term capital gain/loss in the return for asst. yr. 1998-99 filed on 29th Oct., 1998. The original assessment was made on 25th Jan., 2001 under Section 143(3).4. Similarly, in the case of Smt. Sampat Devi M. Daga, assessee in ITA No. 7845/Mum/2003, she had made a v...

Varsha Plastics (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)99TTJ(Mum.)487

1. This appeal has been filed by the assessee against the order dt. 2nd Jan., 2001, of CIT(A)-XLVI, Mumbai. The assessee has raised three grounds of appeal, which are as under : (i) The learned CIT(A) erred in confirming the addition of Rs. 12,50,000 under Section 68 of the IT Act as the income of the appellant on account of borrowings made from M/s Fraternity Electronics Ltd. for which the appellant had submitted the confirmation with the GIR number and the ex-director of the company--Shri R.P. Goel, appeared before the AO on 28th Feb., 2000, and confirmed the loan transaction. (ii) The learned CIT(A) erred in confirming the addition of Rs. 7,50,000 from M/s Poly weave in which case, appellant had filed the confirmation with the GIR number as well as affidavit from Shri Niranjan Gandhi, partner of M/s Poly weave. He has also confirmed the loan directly to the AO by his letter dt. 25th March, 1994. (iii) The learned CIT(A) erred in confirming the addition of Rs. 51,13,835 as unexplain...