Court : Delhi
Reported in : 2009CriLJ677; 151(2008)DLT695; 2008(105)DRJ557
Madan B. Lokur, J.1. The question for our consideration is whether Mr. R.K. Anand and Mr. I.U. Khan, Senior Advocates and Mr. Sri Bhagwan Sharma, Advocate have committed criminal contempt of Court or not. We have found Mr. Anand and Mr. Khan guilty of criminal contempt of Court for reasons recorded in the judgment. Neither of them had tendered any apology or demonstrated contrition or repentance for their actions. Accordingly, towards the end of the judgment, we have pronounced the punishment awarded to them. We have found Mr. Sri Bhagwan Sharma not guilty of criminal contempt of Court.Background facts:2. On 30th May, 2007 a TV news channel ' NDTV ' carried a report relating to a 'sting' operation. The report concerned itself with the role of a defence lawyer and the Special Public Prosecutor in an ongoing Sessions trial in what is commonly called the 'BMW case'.3. On 31st May, 2007 a Division Bench of this Court, on its own motion, registered a writ petition being WP (Crl.) No. 796 of...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
1. These six appeals, three filed by the taxpayer and three filed by the Revenue are cross-appeals which are directed against three separate orders passed by the learned CIT(A) dated 31.12.2004, 21.12.2006 and 31.1.2007 for AY 2001-02, 2002-03 & 2003-04 respectively. As some common issues are involved therein, the same have been heard together and are being disposed of by this single consolidated order.2. In ground No. 1, the Revenue has challenged the action of the learned CIT(A) in deleting the addition of Rs. 2,25,38,920/- made by the Assessing Officer on account of provision for warranty while computing the total income of the taxpayer under the normal provisions and also in directing the AO to exclude the said provision while computing the book profit Under Section 115JB.3. In its profit and loss account, warranty charges amounting to Rs. 4,04,12,572/-were debited by the taxpayer company. The said amount was inclusive of the warranty expenses actually incurred by the taxpayer...
Tag this Judgment!Court : Delhi
Reported in : 156(2009)DLT172
Gita Mittal, J.1. This writ petition has been filed by Aditya Khanna assailing the action of the respondents in revoking his passport bearing No. F 4812183 without issuance of a notice to show cause and grant of an opportunity to represent against the proposed action. The action is assailed also on the ground of malafide and that no order has been communicated to him till date.2. Certain public allegations into the administration and management of the United Nation Oil for Food Programme in Iraq were made. As a result, the United Nations Security Council appointed an independent high level inquiry headed by Mr. Paul Volcker, a former chairman of the United States Federal Reserve to look into the administration and management of the programme in Iraq. On 27th October, 2005 the Volcker Committee submitted its fifth and final substantiative report setting out the manner in which Iraq had manipulated the programme to dispense contracts on the basis of political preference and to derive ill...
Tag this Judgment!Court : Delhi
Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)
Rajiv Shakdher, J.1. By this writ petition, the petitioner seeks to challenge the advance ruling of the Authority for Advance Rulings (Income-tax), New Delhi (hereinafter referred to as 'the Authority') dt. 26th May, 2004 passed in AAR No. 608 of 2003 [reported as UAE Exchange Centre LLC, In re (2004) 189 CTR (AAR) 467- Ed.] pursuant to an application made by the petitioner under Section 245Q(1) of the IT Act, 1961 (hereinafter referred to as 'the Act').2. In the application filed under Section 245Q(1) of the Act by the petitioner before the Authority, it had sought an advance ruling by the Authority with respect to the following question:Whether any income is accrued/deemed to be accrued in India from the activities carried out by the company in India ?2.1 The aforesaid question was posed by the writ petitioner in the background of the following facts as stated in its application to the Authority.2.2 The petitioner is a limited liability company incorporated in the United Arab Emirate...
Tag this Judgment!Court : Delhi
Reported in : 159(2009)DLT673
Pradeep Nandrajog, J.1. In a nutshell, case of the prosecution is, that having lost in his endeavour to win back his wife Rani Chaudhary, decree for divorce in whose favour attained finality when Petition For Special Leave to Appeal filed by the appellant before the Supreme Court was dismissed on 24.8.1982, the appellant made up his mind to murder Kishan Sikand, with whom Rani Chaudhary was residing and had decided to get married to. Being an ex-serviceman; having knowledge of ammunition, the appellant procured the raw ingredients to manufacture a bobby trap bomb, and using parts of a hand-grenade, managed to manufacture a bobby trap bomb, which was converted into a parcel, and on 25.9.1982, at around 7.30 - 7.45 PM, the appellant left the parcel containing the bomb at the staircase leading to the first floor of 98, Sunder Nagar, New Delhi, in the rear portion whereof the deceased Kishan Sikand was residing along with Rani Chaudhary. The bomb reached the deceased on 2.10.1982 and since...
Tag this Judgment!Court : Delhi
Reported in : 160(2009)DLT775
Kailash Gambhir, J.The miracle is not to fly in air or to travel to the moon, but to walk on the earth', says a Chinese proverb.1. The increase in vehicular traffic alongwith the population of Delhi has grown much faster since the time Maruti Company has flooded the market with their brand of cars for the middle class of the society. Although the capital of the country is dominated by the middle and lower class, but the presence of rich and affluent is no less visible when one looks at the roads of Delhi to find large number of high class luxurious cars, including the Mercedes and BMWs. The traditional mode of travelling by tangas, bicycles, rickshaws, two wheelers is coming to gradual extinct except in the interiors of some localities.2. Except for a few hours between midnight to dawn, one cannot see even a patch of earth but vehicles and vehicles either running or stranded in traffic jams on Delhi roads. This ever increasing vehicular explosion in traffic is due to the rapid increase...
Tag this Judgment!Court : Delhi
Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)
Rajiv Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the =Act) on the ground that it is ultra vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are concerned, in as much as, apropos to its insertion in the Act, the salutary requirement of the Assessing Officer arriving at his own satisfaction during the course of assessment proceedings that the assessee has concealed the particulars of his income or has furnished inaccurate particulars before initiating penalty proceedings has been done away, by a deeming fiction encapsulated therein. This, in short, is the kernel of the controversy before us. As is evident on a bare reading of the provisions of Section 271(1B) of the Act that the deeming fictio...
Tag this Judgment!Court : Delhi
Reported in : [2010]187TAXMAN111(Delhi)
A.K. Sikri, J.1. All these appeals are filed by the Commissioner of Income Tax against the same assessee, viz., Bharat Aluminum Company Ltd. There are various common issues, which have arisen in these appeals relating to different Assessment Years. It is for this reason all these cases were grouped together, though the arguments were heard specifically on all the issues involved in these appeals. We now proceed to discuss and decide these issues one by one.2. ITA No. 532 of 2006We may mentions at the outset that some of the issues raised in this appeal as well as other connected appeals have already been decided in ITA No. 1018 of 2005. Leaving those issues aside, the learned Counsel for the parties accepted the position that the questions that survive for consideration in this appeal on which notice was issued, is as under:1) Whether the Income Tax Appellate Tribunal was correct in law in allowing the amount of Rs. 3.76 Crores (wrongly written by ITAT as 3.76 lacs) being capital expen...
Tag this Judgment!Court : Delhi
Reported in : 164(2009)DLT539
Sanjay Kishan Kaul, J.1. The principle of forum non convenience emerged as a concept primarily applicable to a foreign forum. The important question whether it will apply to domestic forum in India governed by Code of Civil Procedure, 1908 (hereinafter referred to as the 'said Code') has given rise to the present appeals since the appellants have been non suited by the learned Single Judge applying the said principle.2. The doctrine of forum non convenience which originated in Scotland and thereafter brought to England and United State of America simply put means that if legal proceedings are initiated in a particular forum and that forum is of the opinion that there is a more convenient forum where such lis should be tried, it desists from trying the particular lis. The meaning to be given to 'convenience', and as to whether other parameters also come into play, is another aspect which has developed in respect of this doctrine over a period of time making its application more stringen...
Tag this Judgment!Court : Delhi
Reported in : 166(2010)DLT305; 2010(1)KarLJ472
Ajit Prakash Shah, C.J.1. This appeal is directed against the judgment dated 2nd September, 2009 of the learned single Judge (S. Ravindra Bhat, J) in the writ petition filed by the Central Public Information Officer, Supreme Court of India (hereinafter, 'the CPIO') nominated under the Right to Information Act, 2005 (hereinafter, 'the Act') questioning correctness and legality of the order dated 6th January, 2009 of the Central Information Commission (hereinafter, 'the CIC') whereby the request of the respondent No. 1 (a public person) for supply of information concerning declaration of personal assets by the Judges of the Supreme Court was upheld.PREFACE2. The subject matter at hand involves questions of great importance concerning balance of rights of individuals and equities against the backdrop of paradigm changes brought about by the legislature through the Act ushering in an era of transparency, probity and accountability as also the increasing expectation of the civil society tha...
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