Court : Delhi
Reported in : 2003(1)SLJ151(Delhi)
ORDER MEETING AT ABOUT 131200 HRS 1st AT THE SAME PLACE (.) THEY PROMISE THAT THEY WILL RETURN. THE BSF PERSONNELS (.) MEETING ENDED AT CO-ORDIAL. ATMOSPHERE. Sd/-SWARN SINGHDY COMDT.' It has further been submitted that even another Protest Note issued by the BSF Commandant in reply to the Protest Note of the Bangladeshi counterpart was issued, but the same had not been made part of the proceedings.The learned counsel would contend that in terms of Section 87 of the BSF Act, the provisions of the Indian Evidence Act would apply and in that view of the matter the purported Protest Note whereupon the entire prosecution case is based, was inadmissible in evidence as the maker of the report were not examined to prove the same. Even no attempt was made to summon the witnesses from Bangladesh for their examination by SSFC and, thus, a valuable right to cross-examine the said witnesses was lost.7. The learned counsel would contend that Shri B.K. Mehta, the Commandant, in the process of handin...
Tag this Judgment!Court : Delhi
Reported in : 101(2002)DLT146
D.K. Jain, J.1. Rule D.B.2. Since a very short point is involved, with the consent of counsel for the parties we take up the matter for final disposal.3. Challenge in this writ petition under Article 226 of the Constitution of India is to the notice, dated 30th April 2002, issued under Section 148 of the Income-tax Act, 1961 (for short the Act) by the Income-tax Officer, respondent No. 3 herein, seeking to re-open the assessment of the petitioner company for the assessment year 1996-97.4. The petitioner company is engaged in the business of manufacturing of electrical goods. It filed its return of income for the assessment year 1996-97 on 30 November 1996, declaring an income of Rs. 9,26,867/-. The return of income was accompanied by the statement of assessable income, various other documents and annexures, including the statutory tax audit report and the list of loans taken during the relevant previous year. One of the loans, for Rs. 7,40,000/-, raised by the petitioner was from a con...
Tag this Judgment!Court : Delhi
Reported in : (2002)178CTR(Del)192
D.K. Jain, J.Rule D.B.2. Since a very short point is involved, with the consent of counsel for the parties we take up the matter for final disposal.3. Challenge in this writ petition under article 226 of the Constitution of India is, to the notice dt 30-4-2002, issued under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income Tax Officer, respondent No. 3 herein, seeking to reopen the assessment of the assessed-company for the assessment year 1996-97.4. The assessed-company is engaged in the business of manufacturing of electrical goods. It filed its return of income for the assessment year 1996-97 on 30-11-1996, declaring an income of Rs. 9,26,867. The return of income was accompanied by the statement of assessable income, various other documents and annexures, including the statutory tax audit report and the list of loans taken during 'the relevant previous year. One of the loans, for Rs. 7,40,000, raised by the assessed was from a concern M/s...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2003)85ITD478(Delhi)
1. These two appeals--one by the assessee and the other by the Revenue emanate from the order passed by the CIT(A) on 4th Dec., 2000, in relation to asst. yr. 1997-98. As both the appeals are emerging out of the same order, we are, therefore, proceeding to dispose of both these appeals by a consolidated order for the sake of convenience.Briefly stated the facts of the case, as collected from the orders of the authorities below, statement of facts and other material before us, are that the assessee-company, incorporated in and a resident of Hongkong was deriving lease income from lease of transponder capacity.It was engaged in operating telecommunication satellites located in US stationary orbit of 36,000 kms above equator in accordance with the regulatory requirements of the International Telecommunication Union under the United Nations. In the year under consideration it operated two satellites available at its disposal, namely, Asiasat-I, taken by the assessee on lease located at 10...
Tag this Judgment!Court : Delhi
Reported in : 2003(66)DRJ224
D.K. Jain, J.1. In this third round of litigation with the Sales Tax authorities, by this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the order, dated 20 March 2001, passed by the Deputy Collector (Recovery)/Collector, Sales Tax, New Delhi, holding the petitioner company to be the transferee company, liable to pay the outstanding sales tax dues of the transferor company, namely M/s. Byford Leasing Limited, hereinafter referred as the Byford, in terms of Section 32 of the Delhi Sales Tax Act, 1975 (for short the Act) and having defaulted in discharging the said liability, liable to be proceeded against under Section 139 of the Delhi Land Reforms Act, 1954 (for short the Land Reforms Act).2. In order to appreciate the controversy involved, we shall briefly notice the material facts, which are as follows:The first petitioner is a company incorporated on 9 March 1998 with the main object of carrying on the business of collection, processing an...
Tag this Judgment!Court : Delhi
Reported in : 103(2003)DLT269; 2003(3)SLJ303(Delhi)
Madan B. Lokur, J.1. By this judgment and order, we propose to deal with the matter relating to grant of disability pension to Army personnel below officer rank so that several similar petitions raising similar questions as have been raised in this petition are disposed of.-I-Facts 2. The facts giving rise to this writ petition under Article 226 of the Constitution lie in a narrow compass. The Petitioner was enrolled in the Army as a regular combatant on 11th January, 1984. Before his enrolment, he was subjected to a detailed medical examination. The Petitioner was found medically fit at the time of his joining the Army.3. In the year 1990, the Petitioner developed neurotic depression. He was admitted to the Army Hospital on 7th December, 1990 at Nazirabad. Thereafter, he was transferred to a hospital in Jodhpur on 30th December, 1990.4. On 10thApril, 1991, the Petitioner was recommended for being invalided out from the Army by the Medical Board. The Graded Specialist (Psychiatry) opin...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(153)ELT621TriDel
1. The appellants are engaged in the manufacture of adhesives which are liable to Central Excise duty. The adhesive so manufactured is sold at factory gate as well as from the depots. The appellants manufacture the goods in their own brand name as well as in the brand name of M/s. Vam Organic Chemicals Limited (VOCL) and M/s. Indian Emulsions Pvt.Limited.2. The issue raised in this appeal is the valuation of the adhesive for the purpose of levying Central Excise duty on ad valorem basis. Under a show cause notice dated 29-3-2001 proceedings were initiated by the Commissioner of Central Excise, Meerut for recovery of Central Excise duty alleged to be short levied on the clearances of the adhesive for the period April, 1996 to January, 2001. The ground for re-opening the assessment was that the value on which duty was originally paid excluded certain elements like discounts which were not eligible for exclusion. Under the adjudication order dated 21-11-2001 impugned in this appeal, the ...
Tag this Judgment!Court : Delhi
Reported in : 2003VIIIAD(Delhi)442; 106(2003)DLT469; 2003(70)DRJ690
Badar Durrez Ahmed, J.1. Rule. With the consent of the parties the matter is taken up for final disposal.The petitioner publishes, inter alia, the english monthly entitled 'Competition Success Review'. This monthly publication is admittedly a 'newspaper' in terms of the Indian Post Office Act, 1898 and the rules made there under. There is also no dispute that the petitioner is registered with the Registrar of Newspapers for India and has been granted Registration No. 10485/64 in respect of its said publication--'Competition Success Review' -- under the Press and Registration of Books Act, 1867. The petitioner's said publication i.e.. Competition Success Review (English monthly) is also registered with the Department of Posts, Office of the Chief Post Master General, Delhi Circle, New Delhi for transmission by post on concessional rates. This registration has been renewed from time-to-time and continues to be applicable for the period under consideration. The renewal is done under the p...
Tag this Judgment!Court : Delhi
Reported in : 2003VIIAD(Delhi)1; 107(2003)DLT385; 2003(71)DRJ178; 2003(3)JCC1669
Pradeep Nandrajog, J. PREFACE 1. Every criminal trial is a voyage of discovery in which truth is the quest. The journey, in the present case, has been navigated by the Designated Judge of the Special Court constituted under Section 23 of the Prevention of Terrorists Activities Act, 2002 (hereinafter referred to as POTA). In the Murder Reference and the connected appeals arising out of the judgment dated 16.12.2002, we are called upon to decide the legality and validity of the trial as also the sustainability of the judgment pronounced by the Designated Judge of the Special Court, POTA. By the impugned judgment, the learned Designated Judge has held that the prosecution has successfully brought home the charge of conspiracy against accused Nos. 1 to 3, for having entered into a conspiracy with the 5 slain terrorists who had attacked Parliament House on 13.12.2001 along with Mohd. Masood Azhar, Gazi Baba @ Abu Zehadi @ Abu Seqlain and Tariq Ahmed, all Pakistani nationals (declared as pro...
Tag this Judgment!Court : Delhi
1. Every criminal trial is a voyage of discovery in which truth is the quest. The journey, in the present case, has been navigated by the Designated Judge of the Special Court constituted under Section 23 of the Prevention of Terrorists Activities Act, 2002 (hereinafter referred to as POTA). In the Murder Reference and the connected appeals arising out of the judgment dated 16.12.2002, we are called upon to decide the legality and validity of the trial as also the sustainability of the judgment pronounced by the Designated Judge of the Special Court, POTA. By the impugned judgment, the learned Designated Judge has held that the prosecution has successfully brought home the charge of conspiracy against accused Nos. 1 to 3, for having entered into a conspiracy with the 5 slain terrorists who had attacked Parliament House on 13.12.2001 along with Mohd. Masood Azhar, Gazi Baba @ Abu Zehadi @ Abu Seqlain and Tariq Ahmed, all Pakistani nationals (declared as proclaimed offenders), to procure...
Tag this Judgment!