Court : Delhi
Reported in : [1984]149ITR190(Delhi)
..... contain a list of appealable orders and the only relevant one for purpose of this case is sub-clause (c) which reads : 'an order against the assessed, where the assessed denies his liability to be assessed under this act or any order of assessment under subsection (3) of section 143 or section 144, where the assessed objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;' 8. ..... (8) was introduced by the finance act of 1963, with the purpose of permitting the ito to waive or reduce the interest, and thereafter rule 117a was added to the i.t ..... has raised the following question in the reference : 'whether the tribunal was correct in law in holding that the appellate assistant commissioner of income-tax was justified in entertaining an appeal against the charging of interest under section 139(1) of the income-tax act, 1961, by the income-tax officer ?' 4. ..... however, there were certain changes in the section as a result of the amendment to s. ..... it accepted the position that the aac had acted in accordance with law in waiving interest and it also discussed in detail the reasons for the delay in filing the return ..... so, at first sight, it would seem that it is not covered by the second part of the section. ..... 139(8) of the act is in somewhat different terms. ..... 139 of the act can be agitated in appeal if some other point is raised along with the same concerning the assessment, this high court in cit v .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(22)ELT482TriDel
..... collector of central excise, west bengal, calcutta (1983 ecr 1441 d) (cegat calcutta) wherein it was held that the additional collector of central excise is an officer below the rank of a collector of central excise under section 80 (amended) and therefore any application against the order or decision of the gold control officer lower in rank than a collector of central excise lies to the collector (appeals) and not to the appellate tribunal.18. ..... section 80 as amended by finance (no. ..... ) in support of his contention that from the provisions of section 78 and the notification issued by the government of india, it is clear that the additional collector of central texcise is an officer below the rank of a collector of central excise under section 80 (amended) and therefore an appeal against the order of adjudication of the gold control officer lower in rank than a collector of central excise lies to the collector (appeals) and not to the appellate tribunal.6. sh. s.s. ..... he also argued that under section 80 of the gold (control) act as it stood prior to its amendment by the finance (no. ..... even section 80 as now amended by finance (no. ..... 2) act, 1980 providing for appeals to the collector (appeals) retained its original character as in amended section also the term used is "collector of central excise or of customs".9. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT375TriDel
..... is presented ; (ii) in the case of goods cleared from a warehouse under section 68, on the date on which the goods are actually removed from the warehouse ; and (iii) in the case of any other goods, on the date of payment of duty.section 12 of the customs act cannot be read in isolation and it has to be read alongwith the provisions of sections 14 and 15 of the customs act.the hon'ble justice rajinder sacher of delhi high court in jain sudh vanaspati ..... decision given in sylvania's case observed : "in sylvania's case, it appears that the learned judges omitted to notice that section 15 does not only talk of the rate but also talks of the date with reference to which alone the rates can ..... itr 240) in support of his contention that the liability to tax arises by virtue of the charging section alone and it arises not later than the close of the previous year though quantification of the amount ..... it has been observed : "it is thus clear requirement of clause (b) of sub-section (1) of section 15 of the act that the rate of duty, rate of exchange and tariff valuation applicable to any imported goods shall be the rate and valuation in force on the date on which ..... appellants, at the time of the removal of the goods from the bonded warehouse on or about 26-5-1976 and 21-7-1977, they requested the assistant collector of customs, appraising department to levy the duty at the rate provided under notification no ..... government of india, ministry of finance (hereinafter referred to as notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT451TriDel
..... the captioned appeal was initially filed as a revision application before the central government which, under section 35-p of the central excises and salt act, 1944, has come as transferred proceedings to this tribunal for disposal as if it were an appeal filed before it. ..... (vi) in any event, rule 10a was deleted on 6-8-1977 (i.e. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1984Delhi38; 25(1984)DLT24; 1984RLR20
..... (4) on 11th july, 1983) the sons of late shri mittal made an application to this court under section 151, code of civil procedure praying for a direction to the union of india to pay to them all the pay and allowances due to their late father in terms of the declaration made in this favor that he continued in service ..... (11) courts in india have this statutory power to make declarations under section 34 of the specific relief act, 1963. ..... the section for declaration is today commonly used as a remedy in public law. ..... the full bench followed the supreme court casein krishan murari lal vs state of punjab : (1977)illj442sc (c,m. ..... whether to act in defiance of a declaration would amount to a contempt of court is a question which is increasingly coming before the courts in recent years in one form or another. .....
Tag this Judgment!Court : Delhi
Reported in : [1986]59CompCas767(Delhi)
..... there is, thereforee, no escape from the conclusion that the provisions of order 22, rule 4, read with section 141 of the code of civil procedure apply to the present proceedings as well. ..... nand kishore, however, has contended that order 22, rule 4, applies to suits only and that the present proceedings being under section 446 of the companies act, they cannot be treated as a suit. ..... now in liquidation, has moved this petition under section 446, 477, 452 and 543 of the companies act, 1956, for the recovery of rs. ..... in this regard, the explanationn to section 141, cpc, itself makes clear that the expression 'proceedings' under that section does not include any proceedings under article 226 of the constitution. 9 ..... however, he ignores that as per provisions contained in section 141, cpc, the procedure provided in the code in regard to suits has to be followed as far as it can be made application in all proceedings in any court of civil jurisdiction ..... the same, however, does not come to the avail of the official liquidator, inasmuch as the controversy involved in that decision was whether the remedy of a suit under section 446(2)(a) excluded the remedy by way of a petition under section 446(2)(b) was competent and the official liquidator need not file a suit under section 446(2)(a). ..... 3 to 5 are the ex-directors of the company who were sought to be made personally liable under sections 542 and 543 of the companies act. ..... the official liquidator representing the current transport and finance (p. .....
Tag this Judgment!Court : Delhi
Reported in : [1987]163ITR861(Delhi)
..... whether, on the facts and the circumstances of the case and on a proper interpretation of items 6 and 16 of the list in part iv of the first schedule to the finance act, 1964, and of items 7 and 25 of the list in part iii of the first schedule to the finance act, 1965, the assessed was entitled to rebate on its share of profits derived from electrical industries corporation, for the. ..... declaration and payment of dividends (including dividends on preference shares) within india, but does not apply to any indian company referred to in clause (a), or to any other company referred to in clause (b), if such indian or other company is a company referred to in section 108 and its total income as computed before applying the provisions of sub-section (l) does not exceed twenty-five thousand rupees.' 7. ..... - (1) in the case of a company to which this section applies, where the total income (as computed in accordance with the other provisions of this act) includes any profits and gains attributable to the business of generation or distribution of electricity or any other form of power or of construction, manufacture or production of any one or more of the articles or things specified in the list in the fifth schedule, ..... whether, on the facts and circumstances of the case and on a proper interpretation of items 7 and 24 of the fifth schedule to the income-tax act, 1961, the assessed was entitled to a deduction under section 80e on its share of. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(16)ELT360TriDel
..... shri kampani explained the restrucluring of hem 34a leading to amendment in the wording of the heading as also the two exemptions no.75/79 exempting such parts as are used as original equipment and no.76/79 exempting such specified parts from duty in excess of 8% (as application to t.i. ..... revision application dated 2-7-1982 against order-in-appeal no.293/br/81, dated 16-10-1981 passed by the appellate collector of central excise, calcutta has been transferred by the government of india to the tribunal for disposal in terms of the provisions of section 35p(2) of the central excises and salt act, 1944.2. ..... 1361 of 1966 has held that administrative authority will act in a manner consistent not with technicalities but with a broader concept of justice if a feeling is to be nurtured that the government is by and for the people. ..... while introducing the finance bill notification no. ..... 99/71 as amended by notification no. .....
Tag this Judgment!Court : Delhi
Reported in : 1984(17)ELT74(Del); (1981)SuppSCC87
..... kapur says that again complaints had started coming in about the possible misuse of of imported motor cars being put to use other than for which they were imported and thereforee the finance minister had to pass an order on 23.12.1983 that the policy be reviewed and no more custom exemption be given. ..... their grievance further is that a large number of similar situated persons have been given the exemption u/s 25(2) of the customs act and for no reason the same benefit is being denied to them. ..... section 25(2) really contemplates an individual order but since in the present case large number of cases were involved the central govt. ..... of finance. ..... the reason is that it is now well settled that government is not estopped from varying or modifying even a general order passed u/s 25(1) of the customs act. ..... 25(1) of the customs act. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT428TriDel
..... also do not agree with shri khader that the requirement of the board passing an order under sub-section (1) of section 35e of the act or an appeal being filed to the appellate tribunal in pursuance of the order as provided for in sub-section (4) are merely directory and an empty formality. ..... it was further pointed out that non-mentioning of the section of the act was through an oversight and it was purely a procedural ..... the instant case copy of memo dated april 1983 from government of india, ministry of finance, department of revenue addressed to collector, central excise, calcutta cannot be said to be an order passed by the board as required under sub-section (1) it does not even direct the collector to apply to the appellate tribunal nor does it specify the points for determination as required under sub-section. ..... we do not agree with shri khader's contention that a mere mention of an order under section 35e(1) having been passed should satisfy the tribunal and that tribunal could not enquire whether in fact such an order has been passed by ..... the merits of appeal commenced, shri khaitan raised a preliminary objection that the appeal filed by the appellant on 9-5-83 was not a valid appeal as it had been presented without compliance with the provisions contained in sub-section (1) of section 35e of the central excises and salt act, 1944 (for short the act). ..... 145/10/83-cx, iv, government of india, ministry of finance department of revenue, addressed to the collector of central excise, .....
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