Mumbai Court June 2005 Judgments

Caribjet Inc. Vs. Dy. Cit, Circle 2(1)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)4SOT18(Mum.)

These three appeals are filed by the assessee. The relevant assessment years are 1995-96, 1996-97 and 1997-98. All the three appeals are directed against the individual orders passed by the CIT(A)-IV, Mumbai on 23-2-2001. The appeals arise out of the assessments completed under section 143(3) read with section 147 of the Income Tax Act, 1961. The assessee had not voluntarily filed its returns of income for the impugned assessment years and, therefore, notices under section 148 were issued and the returns were filed in response to those notices.It, is, therefore, that these assessments have been routed through the provisions of section 147.The assessee in these appeals, Caribjet Inc (CBJ) is a company incorporated in Antigua & Barbuda, West Indies. The assessee had entered into agreements with Air India (AI) for wet leasing the aircraft at the disposal of Al. Al paid rental amounts to CBJ as per the terms of the agreement entered into between them. When the assessing authority soug...

Shri Jairaj N. Shetty Vs. the Union of India (Uoi), Through the Divisi ...

Court: Mumbai

Reported in: 2005(6)BomCR221; [2005(107)FLR348]; 2005(4)MhLj163

R.M. Lodha, J.1. Heard Mr. Sandeep Marne, the learned counsel for the appellant and Mr. Suresh Kumar, the learned counsel for the respondent.2. The appellant (hereinafter to be referred as 'the workman') joined the service of the Central Railway (hereinafter to be referred as 'the railways') as Casual Cook in the Catering Section of the Commercial Department, Central Railway, Mumbai V.T. on April 21, 1988. The workman worked with the railways for the period from 21.04.1988 to 30.06.1988, 07.08.1988 to 14.05.1989, 06.04.1990 to 30.06.1990, 02.05.1991 to 30.06.1991, 03.04.1993 to 30.04.1993, 16.05.1993 to 30.06.1993 and 07.04.1993 to 30.06.1994. The petitioner's services came to an end with effect from 01.07.1994. The dispute concerning the petitioner's termination was referred by the appropriate government to the Central Government Industrial Tribunal No. 2. The Industrial Tribunal vide its award dated 09.04.1999 held that the termination of the workman was not legal and justified and d...

Jilani NasiruddIn Gore Vs. the State of Maharashtra, (Through Inspecto ...

Court: Mumbai

Reported in: 2005(3)MhLj1058

A.M. Khanwilkar, J.1. This Application under Section 482 of the Code of Criminal Procedure takes exception to the order passed by the Court of Sessions for Greater Bombay dated March 19, 2004 dismissing the Revision Application No. 125 of 2004 preferred by the Applicant, thereby confirming the order passed by the Metropolitan Magistrate, 33rd Court, Ballard Pier, Mumbai in case No. 2/N/2004 allowing the Applicant's request for custody of truck on condition stated in the order.2. The prosecution case is that the truck belonging to the Applicant bearing registration No. MWU-7711 was intercepted on 28th December 2003, when it was found loaded with fire wood, which was being carried from the Forest, to be delivered at the site where country liquor was illegally manufactured by local bootleggers. On that basis, the truck in question was seized in connection with C.R. No. 590 of 2003. On the other hand, the case of the Applicant is that false case has been registered by the local police. Acc...

Ramaswamy Murugesh Vs. Shri S.G. Bhonsale, the then Presiding Officer, ...

Court: Mumbai

Reported in: 2005(5)BomCR854; [2005(107)FLR352]; 2005(4)MhLj127

R.M. Lodha, J.1. The issue that arises in this appeal is: is the termination of the petitioner from service vide order dated 03.10.1985 bad in law. 2. First, we shall refer to the brief facts.The petitioner (for short 'the workman') was employed as a Fitter in the Assembling Department of M/s.Consolidated Pneumatic Tools Co. India Limited (for short 'the employer'). During the period of employment and particularly in the year 1981 and thereafter, the workman used to remain absent frequently on large number of days on different grounds but most of the time his absence was on the ground of illness. On 05.09.2005 the workman sought to resume his duty after prolonged absence and produced the medical certificate. In view of the workman's continuous absence on the ground of illness, the workman was sent to the medical officer Dr. Dinsukhlal Sadavarti. He examined the workman and found him unfit to work. He, however, asked him to visit him again after 15 days. After 15 days the workman visite...

V.K. JaIn and ors. Vs. Pratap V. Padode and anr.

Court: Mumbai

Reported in: 2005(3)MhLj778

V.K. Tahilramani, J.1. Heard both sides.2. Through this application under Section 482 of Criminal Procedure Code, the applicants are seeking quashing of process issued against them under Section 406 of Indian Penal Code by order dated 24-8-2004. The said process has been issued against the applicants in complaint No. 498/SW/04 which is pending before the learned Additional Chief Metropolitan Magistrate, 33rd Court Ballard Estate, Mumbai.3. However, in my opinion, the applicants have an efficacious remedy i.e. of preferring a revision before the Sessions Court against the order of the Magistrate issuing process. Hence, I expressed the view that it would be appropriate that the applicants prefers revision before the concerned Sessions Court against the order of Magistrate issuing process.4. On expressing this opinion, the learned counsel for the applicants pointed out the recent decision of the Supreme Court in the case of Adalat Prasad v. Rooplal Jindal and Ors. : (2004)7SCC338 . The le...

Deepak S/O Bhauraoji Matey and ors. Vs. District and Sessions Judge

Court: Mumbai

Reported in: 2005(4)ALLMR362; 2006(2)BomCR282; 2005(4)MhLj552

F.I. Rebello, J.1. The petitioners by the present petition challenges the order dated 23rd February, 1989, whereby the select list prepared on 16th October, 1983 was cancelled and advertisement issued on 22-5-1989 for fresh recruitment Rules have been framed for recruitment to ministerial posts and as also peons in the subordinate posts by resolution dated 22nd February, 1971. In terms of Rule 4 the number of candidates to be enlisted annually in such category specified in Rule (1) shall be such as to make the total number in each category equal to (a) the average temporary vacancies which occurred during the previous two years plus (b) the expected permanent vacancies during the year for which the enlistment is proposed to be made and (c) an addition of 20 per cent of (a) and (b) to meet unexpected contingencies and wastage.2. Rule 7 sets out that the list shall be signed and dated by the members of the Advisory Committee shall continue to remain in force till it is exhausted. The con...

Sheetal Mathias Ekka Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2005(3)ALLMR648; 2006(2)BomCR186

Chandrachud D.Y., J.1. The Petitioner's father was originally a resident of village Barilepta in the District of Sundargarh, in the State of Orissa. He was born in the State of Orissa and according to the petitioner, he belongs to the Oraon Tribe. The petitioner's father is stated to have migrated to the State of Maharashtra and is employed with Hindustan Aeronautics Ltd., at Nasik. The petitioner was born in the State of Maharashtra on 17th February, 1987. The petitioner completed her H.S.C. in February, 2004 and appeared for the Common Entrance Test conducted by the State of Maharashtra. The Petitioner claimed in her application that she belongs to a Scheduled Tribe. After the result of the Common Entrance Test was declared, the petitioner visited the office of the Competent Authority on 8th July, 2004 inter alia with a copy of a caste certificate dated 6th April, 2002 issued by the Tahsildar, Birmitrapur, The Scrutiny Officer did not accept the caste certificate on the ground that i...

Suhita Ethnic Marketing Services Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)STR84

1. The application is for waiver of penalty of Rs. 1,89,750/- imposed upon the appellants under the provisions of Service Tax Act on the ground of late filing of service tax returns and late deposit of service tax.2. The appellant is a Management Consultant. During the period June, 2000 onwards, the appellant was required to deposit the service tax in respect of the consultancy given by it to its customers. The tax was not deposited for the period June, 2000 to January, 2002 and the same was deposited on 24-4-2002 after getting registered with the Central Excise department. The appellant's contention is that the entire service tax was deposited along with interest, in which case, penalty should not be imposed upon them. He draws my attention to the provisions of Section 80 of the Finance Act, 1994, which are to the effect that no penalty should be imposed if there is a reasonable cause for non-compliance with the provisions of service tax. He has also drawn my attention to the followi...

National Touch and Tubes Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(188)ELT343Tri(Mum.)bai

1. Appellants are aggrieved by the valuation adopted by the lower authority & duties confirmed on Aluminium scrap removed by them on payment of duty to job worker who converts the same into strips & the strips are received back by the appellants on payment of duty.2. a) The notice issued takes the value of Aluminium strips per kg when received by the appellants from job worker reduced by the job charges and less the scrap value, establishes the difference as the under valued the scrap dispatched.b) the simple formula, assumes that for each kg of scrap there is a recovery of a kg of strip. Besides this, it overlooks the fact that there can be no mens-rea to misdeclare on part of the appellant. They could have sent the scrap to a job worker without payment of duty and received back strip without payment of any duty. Therefore, if they have paid less duty the job worker got less credit & the job worker in its turn paid less duty by reckoning lower value of scrap as alleged.If...

Novel Industries Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are not disputing the confirmation of demand of duty of Rs. 3,914/- (Rupees Three Thousand Nine Hundred Fourteen Only) but challenge in the present appeal is to Modvat credit of Rs. 3,02,091 /- (Rupees Three Lakh Two Thousand Ninety One Only) disallowed by the authorities below on the ground that the same was earned in respect of the inputs which were used for the manufacture of goods falling under Chapter 39 and as such cannot be used towards the demand of duty in respect of goods of Chapter 84.2. The appellant's contention is that with effect from 16-3-1995, the provision of Rule 57F(4) were amended and the credit earned in respect of any inputs was available for utilization towards demand of duty, on any of the final products. The above contention has been dealt, by the Commissioner (Appeals) as under: As regards the availing of Modvat credit of Rs. 3,02,090.84 on inputs received prior to 16-3-95 the appellants have stated that they transferred the credit of Rs. 3...