Court : Delhi
Decided on : Sep-25-1989
Reported in : 40(1990)DLT278; 1989(17)DRJ260; 1989RLR472
..... the application, did show good cause for his nonappearance and he was entitled to be heard as if he had appeared on that day; and that the trial court has acted in the exercise of its discretion illegally and also with material irregularity in dismissing the defendant's application under order 9 rule 7, cpc, by the impugned order. consequently, the ..... court erred in drawing an inference against the petitioner on the ground that the application was filed only when the period of limitation was going to expire. under the limitation act no period is prescribed for filing such an application. under order 9 rule 7, cpc, the defendant is allowed to file an application 'at or before' the next date of ..... arun b. saharya, j.(1) this revision petition under section 115 of the code of civil procedure, 1908, hereinafter referred to as the cpc, is directed against an order dated 27th of may, 1989 made by shri g.s. dhaka, .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1989
Reported in : 39(1989)DLT169
..... science and technology, government of india desired the department of personnel and training, to issue notification under section 14(2) of the administrative tribunal act, 1985, to bring this institution under the purview of central administrative tribunal act. what is its effect under article 323-a of the constitution of india, the parliament can by law ..... of persons appointed to public services and post in connection with the affairs of the union etc. the said act received the assent of the president on february 27, 1985. (16) section 14(2) of the administrative tribunals act 1985 provides as under :- 'the central government may by notification apply w.e.f. such date as ..... may be specified in the notification, the provisions of sub-sec. (3) to local or other authorities within the territory of .....
Tag this Judgment!Court : Delhi
Decided on : Feb-09-1989
Reported in : AIR1989Delhi315a; ILR1989Delhi255
..... for the supply of lube oil products was that the parly requiring supply would write a letter to the company whereupon the divisional office through the lube section would process the same and would intimate as to how much supply was possible. thereupon the requisition slip would be processed and a delivery challan/order ..... they discovered that the firm was indulging in malpractices and the firm was, on investigation, black-listed. in passing the order of black-listing the state government acted under standardised code in which the department maintained list of approved suppliers after taking into account the financial standard of the firm. in that context the supreme ..... in the said trade. (3) the respondent indian oil corporation ltd. (hereinafter referred to as 'the company') is a statutory body incorporated under the indian companies act, 1956 having its registered office at 254-c, dr. annie basant road, worii, bombay-25 and having one of its regional offices at indian oil bhawan, janpath .....
Tag this Judgment!Court : Delhi
Decided on : Mar-12-1989
Reported in : [1989]30ITD512(Delhi)
..... rule 3 of the income-tax rules does not give an exhaustive definition of the word 'salary'. the definition is inclusive. same is the case with sec. 17 of the income-tax act, wherein the definition of salary is also inclusive. normally, the word 'included' is employed by parliament and legislatures in defining words for the purpose of ..... free accommodation. shri sanjiv batra, the learned counsel of the assessed, submitted that if the legislature wanted, the same definition of salary as appears in sec. 17 of the income-tax act, to be applied to rule 3 of the income-tax rules, 1962, then there was no need to define salary again for the purpose of the ..... the learned departmental representative submitted that the definition of salary for the purpose of rule 3 was also inclusive like the definition of salary given in sec. 17 of the income-tax act. the rule made four specific exclusions and the payment of reward to the assessed by the employers was not covered by such exclusions. relying on the .....
Tag this Judgment!Court : Delhi
Decided on : Nov-03-1989
Reported in : [1990]33ITD427(Delhi)
..... persons raided was shri s. k. jain, proprietor of capital paper co. after the raid a statement was recorded from him by the income-tax department under section 131 of the income-tax act. in that statement, which was in the form of questions and answers, in response to a question put to him as to the modus operandi of the ..... back to the assessed in some form or the other so as to say that on money was involved. we may mention here that in fact the income-tax act by enacting in various sections attaches greatest credibility and genuineness to payments made by account payee cheques and statutorily recognises them to be genuine payments. for example ..... and was not a sales promotion expenses and for that reason did not fall under the ambit of section 37(3a) or 3(b) of the income-tax act. the income-tax officer rejected this explanationn as in his opinion the expressions used in section 37(3b) (i) 'advertisement, publicity and sales promotion' does include the commission and trade discount paid .....
Tag this Judgment!Court : Delhi
Decided on : Jun-01-1989
Reported in : [1989]30ITD470(Delhi)
..... the revenue opposed these submissions and supported the orders of the authorities below with the submissions that the definition of the word transfer as per section 2(47) (iv) of the act read with section 45(2) justified the action of the authorities below. thereforee, there is no case made out for an interference in these orders. the ..... co. ltd. : [1973]89itr258(sc) . the ld. counsel for the assessed argued that the authorities below have wrongly interpreted the amendments to section 2(47) and section 45(2) of the act. it was argued that since conversion was done in the accounting period relevant to the assessment year 1980-81 and the sale has taken place in ..... of a business carried on by him, such conversion or treatment;taxation laws (amendment) act, 1984 inserted sub-section (2) to section 45 w.e.f. 1-4-1985. the substituted sub-section (2) reads as under :'(2) notwithstanding anything contained in sub-section (1), the profits or gains arising from the transfer by way of conversion by the .....
Tag this Judgment!Court : Delhi
Decided on : Apr-11-1989
Reported in : 1989(24)ECC210
..... detention passed by the particular officer, to the said officer himself. examining the constitutional mandate given under article 22(5) of the constitution and provisions of section 11 of cofeposa act, the court reached the conclusion that the detenu has a right to make a representation only to the appropriate government and not to the officer who may ..... or revoke his own order. the supreme court in the case of sushila mafatlal (supra) in para. 18 while making reference to the provisions of section 11 of the cofeposa act still gave a finding that the officer who passes the detention order has no power to revoke its own order. this ratio laid down is in direct ..... passed the detention order. however, there is nothing illegal or wrong if the officer, who has passed the detention order and who is empowered under section 21 of the general clauses act to revoke his own order to invite a representation to himself also for reconsidering the matter on some material which may be disclosed by the detenu .....
Tag this Judgment!Court : Delhi
Decided on : Dec-12-1989
Reported in : [1990]32ITD775(Delhi)
..... force for regulations of the foreign exchange. thereforee, the requirement that the foreign exchange should be brought to india, should be according to the foreign exchange regulations act. under section 27 of fera, no person resident in india, without the previous permission of the central government associate himself with, or participate in, whether as promoter or ..... sharma had raised the same point. according to him, this was a statutory liability. even the demand notice received from the electricity board refers to sec. 24(1) of the indian electricity act, 1910. we are unable to accept this submission. the cit (appeals) is correct in his finding that the liability is only contractual. before the ..... considering whether a non-resident was maintaining a dwelling house, so that he can be considered as a resident. in section 4a (a) of the 1922 act, a non-resident, who maintains a dwelling house, would be treated for certain purposes as a resident. in the case of s. m. zackariah sahib v. cit .....
Tag this Judgment!Court : Delhi
Decided on : May-03-1989
Reported in : [1989]30ITD241(Delhi)
..... out any omission or discrepancy in the sales :(iii) book results were not disputed :(iv) that the method of accounting remained the same;(v) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable the addition should have not been made.'6. the cit (appeals) deleted the ..... pointed out any omission or discrepancy in the sales;(c) book results were not disputed;(d) that the method of accounting remained the same;(e) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable addition should have not been made.the ld. cit (a) considering the ..... the sale of the goods and the price charged thereof is not identifiable and, thereforee, the profit earned on a particular item cannot be ascertained. the provisions of sec. 145(1) of the it act, 1961 are, thereforee, clearly attracted. however, it is found that the recessed trading account furnished by the assessed showing a g. p. rate of 43.7 .....
Tag this Judgment!Court : Delhi
Decided on : Jan-05-1989
Reported in : 38(1989)DLT287; 1989(17)DRJ138
..... and rehabilitation) rules, it was held that 'occupation mentioned in this case is different from 'occupation by way of allotment' as defined in section 2(a) of the administration of evacuee property act 1950.(14) counsel for the respondent has made inference to kanwar bhan and another v. smt. soma wanti 1969 rcr 403. one of the ..... its mind by using the same language as it came to use while conferring the status of tenant on lawful occupants under the provisions of section 29 of the displaced persons (compensation and rehabilitation) act, 1954. this rule 11-e(3) came to be incorporated vide notification s r.o. 1154 dated march 18, 1954. the legislature ..... properties and the government built properties which former a central pool under section 12 of the said act, the property re question admittedly did net vest in the central pool under section 12 of the said act. hence, the provisions of section 29 of the said act which confer the status of tenant on lawful occupants complying with certain .....
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