Mumbai Court February 2007 Judgments

Mihir Engineers Ltd. Vs. the Jt. Commr. of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)109ITD349(Mum.)

1. These three appeals filed by the assessee arc against the separate orders of the CIT(A) VII, Mumbai all dated 29.12.2000 relating to Assessment Years 1996-97 to 1998-99. All the three appeals involving the same issue were heard together and are being disposed off by this consolidated order for the sake of convenience. The assessment order and the appellate order for Assessment Year 1997-98 dealt with the issue at length and accordingly, the said orders arc referred for deciding the issue 2. The assessee company had raised several grounds of appeal and during the course of appellate proceedings before the Tribunal had filed concise grounds of appeal. The assessee during the course of hearing had raised concise grounds of appeal, which are as under: 1. The CIT (A) erred in upholding the action of the A.O. of restricting the deduction to which the Appellant was entitled under Section 80-IA of the I.T. Act to the sum of Rs,6. 76.642 - as against the sum of Rs. 47.66.512 - claimed by th...

Dy. Cit Vs. Vikram S. Agarwal

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. Out of this bunch of three appeals, two are revenue's appeals directed against the order of the learned Commissioner (Appeals)-XXXVI, Mumbai dated 4-10-2000 in the case of Shri Vikram S. Agarwal and against the order learned Commissioner (Appeals)-XIX, Mumbai dated 21-4-1999 in the case of Smt. Vanita Bhandari and remaining one appeal is of the assessee i.e., Mrs. P.S. Aggarwal against the order of learned Commissioner (Appeals)-IX, Mumbai dated 30-4-1997. Since, common issue is involved in all these three appeals, these three appeals are being disposed of by this common order for the sake of convenience.2. Briefly stated, the facts are that all these three assessees were the Directors in Diners Club India Ltd. now know as DBS Financial Services F Pvt. Ltd. (DBS). The said company entered into an agreement with Citi bank and has actually sold its business of credit card to Citi bank Ltd. As a part of such deal, with Citi bank required the Diners to get restrictive covenant severall...

Smt. Sukanya Apte and anr. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2007(6)ALLMR59; 2007(5)BomCR472; 2007(4)MhLj318

Acts/Rules/Orders: Maharashtra Employees of Private Schools (Conditions of Service) Resolution Act, 1977 - Section 4(1)(6); Maharashtra Employees of Private Schools (Conditions of Service) Resolution Rules - Rule 17; Constitution of India - Article 162Disposition: Petition dismissedJUDGM>KU ENTA.P. Deshpande, J.1. Heard the learned Counsel for the parties. As the common question of law and fact emerges in the writ petition, I heard the writ petitions together and the same are being disposed of by this common judgment. 2. The petitioner No. 1 is the Secretary of a public trust namely, Nagrik Sahayya Kendra, which administers a school by name Dnyaneshwar Vidyalaya of which the petitioner No. 2 is the Head Mistress. The respondent No. 4 in both the petitions, were appointed long back and at the fag end of their service career they have been compulsorily retired from service. Both the respondents were made to retire about two to two and half years prior to their attaining the age of supera...

Kishor S/O Siddheshwar Wadotkar (Dr.) Vs. Director of Town Planning an ...

Court: Mumbai

Reported in: 2007(4)ALLMR258; (2007)109BOMLR1412; 2007CriLJ3645; 2007(4)MhLj427

D.D. Sinha, J. 1. Rule returnable forthwith. Heard finally by consent of Shri Bhide, learned Counsel for the petitioner, Mrs. Jog, learned Assistant Government Pleader for the respondent Nos. 1 and 3, and Shri Dharaskar, learned Counsel for the respondent No. 2.2. Shri Bhide, learned Counsel for the petitioner, states that petitioner is owner of land bearing Survey No. 1, admeasuring 73 acres at Mouza Khel Chatari, Jalgaon Jamod. Out of the said land, land admeasuring 700 square metres of plot No. 5/2/22 was reserved for extension of dispensary in the development plan of city of Jalgaon Jamod of the year 1976. At the relevant time, Siddheshwar, father of the petitioner, in whose name land was, was alive and had served notice dated 22-4-2002 under Section 127 of the Maharashtra Regional and Town Planning Act, 1966 on the Planning Authority since period of more than ten years was lapsed, the Planning Authority was called upon to acquire the land within a period of six months from the dat...

Satguru Construction Co. Pvt. Ltd., Vs. Greater Bombay Co-operative Ba ...

Court: Mumbai

Reported in: 2007(5)ALLMR628; 2007(5)BomCR810

R.M.S. Khandeparkar, J.1. Heard. Leave to remove the office objections within two weeks. 2. Admit. The learned Counsel appearing on behalf of the respondents waives service. By consent, heard forthwith. 3. The present appeal arises from the order dated 29-1-2007 passed in Notice No. 1567 of 2006 whereby the learned single Judge has issued the warrant of arrest against the appellants on account of non-compliance of the liability under the recovery certificate issued by the concerned authority in terms of Section 101 of the Maharashtra Co-operative Societies Act, 1960, hereinafter called as 'the said Act'. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to consider all those grounds and suffice to refer to only one ground, namely, absence of jurisdiction to the learned single Judge to entertain the matter in view of the specific provisions of law comprised under Section 101(3) r/w Section 156(1)(e) of the said Act. Attention is also drawn i...

Rallis India Limited Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(116)ECC447

1. The brief facts of the case are that the appellants are engaged in the manufacture of pesticides and insecticides which are sold by them in the packaging of 100 ml and 50 ml. On 25.2.2003, they entered into agreement with M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. for supply of the pesticides in bulk pack in 100 ml packing for purposes of being supplied free by M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. to farmers along with B.T. cotton seed sold by M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. to the farmers As per agreement M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. was required to purchase minimum 2,50,000 bottles during the course of 2003. The goods in packing of 100 ml cleared by M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. had legend thereon "specially packed for Mahyco Monsanto" and "Not for retail sale". On 1^st March, 2003, the Central Government in exercise of its powers under Sub-section (1) and (2) of Section 4A of Central Excise Act, 1944 issued a Notifi...

Commissioner of Central Excise Vs. Dsp Merrill Lynch Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(116)ECC567

1. Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) dropping service tax demand raised on the respondents herein for the period 16.10.1998 to 31.03.1999 on the ground that the demand raised in the show cause notice dated 17.09.2001 is barred by limitation.2. We have heard both sides. We find that the appellants were registered as share brokers but the department found that they wore also acting as consultants for merger & acquisitions of companies and received Rs. 634.50 Lakhs for this service but had failed to pay service tax thereon in spite of rendering management consultancy services. Vide letter dated 30.11.1999, the Assistant Commissioner (Service Tax) communicated to the respondent herein that since they had provided consultancy service by way of acting as a consultant for merger and acquisition of companies, they were liable to pay service tax. The respondent filed Writ Petition No. 1257 of 2000 before the Bombay High Court which vide its o...

Commr. of Customs (import) Vs. Ashima Dyecot Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. We have heard both sides on the application by the Revenue for stay of operation of the order of the Commissioner (Appeals) who has accepted the importer's contention that the original assessment by way of endorsement of the Education Cess of the 2% on the bill of entry was not properly done and hence remanded the issue to the lower appellate authority for fresh decision.2. According to the revenue, the Commissioner (Appeals) ought not to have entertained the appeal against the rejection of refund by the adjudicating authority but rejected the claim on the ground that for the original assessment was not challenged, following the ratio of the Apex Court decision in Commissioner of Customs v. Priya Blue Industries .3. Prima facie the submission of the learned Counsel for the respondent that since exemption was extended to the goods imported, it is not a case of assessment of the bill of entry therefore the importer is not required to challenge the same, is not tenable for the reason ...

Schon Pharma Ltd. Vs. Commr. of Cus. (Airport)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(213)ELT561Tri(Mum.)bai

2. Earlier this Tribunal by order dated 26-10-2005 dismissed the restoration application. Prior to that the appeal filed by the applicant was dismissed by an ex parte order without hearing the applicant. An observation was made on hearing the ld. DR that the appeal involves penalty of Rs. 5,000/- and redemption fine of Rs. 5,000/- without making any reference to the subject goods of the value of Rs. 3 lakhs approximately, which were ordered for re-export on the ground that they were sub-standard. The restoration application was dismissed on the premise that the impugned order passed by the Commissioner (Appeals) on the ground of limitation, as such the Tribunal refrained from allowing the application without discussing its merits. What ought to have been seen as on the date of the passing of the impugned order in the main appeal, 'the absence of the party and their counsel was justified or they were prevented from sufficient cause etc. and explanation offered thereon is satisfactory o...

ito Vs. Laxmi Packers

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. This appeal of the revenue is directed against Commissioner (Appeals)'s order elated 30-9-2003 for the assessment year 2001-02. 1. On the facts and in the circumstances of the case and in law, the learned Commissioner (Appeals) erred in holding that the time of formation of an undertaking is only at a particular time without appreciating the fact that the formation of industrial undertaking is a continuous process till the point when all the Plant & Machinery required for the production purples are put in place. 2. On the facts and in the circumstances of the case and in law, the learned Commissioner (Appeals) erred in holding that second hand machinery has no relevance as the same has been acquired after the production has been started, without appreciating the fact that the second hand machinery in dispute has been acquired during the same financial year and the value of which, exceeds more than 20% of the total cost of Plant & Machinery. 3. The appellant prays that the o...