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Showing 161 to 180 of 228 Records
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1983 (12) TMI 68 - HIGH COURT OF JUDICATURE AT BOMBAY
Exemption notification - Government is competent to amend or withdraw the exemption and such power is not arbitrary
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1983 (12) TMI 67 - HIGH COURT OF JUDICATURE AT BOMBAY
Short levy - Goods cleared with the knowledge of department ... ... ... ... ..... etition and set out what was the material available to the officer while initiating the proceedings. Not only the return is not filed, but the learned counsel for the respondents is unable to assist the Court for want of instructions. In these circumstances, it is not proper to permit the respondents to proceed with the show-cause notice. The respondents have undoubtedly jurisdiction to issue notice in case duty is short levied, but where the initiation of proceedings are challenged, then the respondents must come out with the material to establish that the officer had sufficient material, prima facie to come to the conclusion that the duty was short levied. As the respondents have produced no material whatsoever, in my judgment, the proceedings commenced by the impugned show-cause notice are required to be struck down. 5. Accordingly, petition succeeds and the rule is made absolute in terms of prayer (a). In the circumstances of the case, there will be no order as to costs.
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1983 (12) TMI 66 - HIGH COURT OF DELHI AT NEW DELHI
Exemption - Discrimination - Exemption claimed after withdrawal ... ... ... ... ..... itting the import of cars by the disabled persons the Union of India could impose a condition that the cars will be got inspected every 6 months (only for a period of 21 years) by the Registering Officer to see that it continues to have disability services and that a change has not been made in the car. This would make some kind of a check on the apprehensive misuse of the cars. This is just a suggestion which the Union of India could consider amongst many other suggestions to see that the purpose of the import of cars for the disabled is not perverted. 10. As a result the petitions mentioned in list B are allowed. As regards of the other petitioners at direction is given for reconsideration of their matter as mentioned in the judgment. The petitions are, therefore, disposed of with the above observations made therein and respondents are directed to proceed with the matter in the light of the observations and opinion given in our judgment. There will be no order as to costs.
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1983 (12) TMI 65 - HIGH COURT OF JUDICATURE AT BOMBAY
Customs - Validity - Imported goods - Valuation - Revision ... ... ... ... ..... ted October 25, 1975 passed by the Appellate Collector in Appeal No. S/49-1985/75R and the order dated May 13, 1975 passed by the Assistant Collector, rejecting the refund application are set aside and the proceedings are remitted back to the Assistant Collector for disposing of the refund applications on merits. The Assistant Collector shall calculate the amount of refund which the petitioners are entitled to and award the said amount within a period of three months from today. The competent authority, to whom the proceedings are remitted by an order passed by the Central Government on September 15, 1977, shall dispose of the proceedings within a period of three months from today in accordance with this judgment and grant the amount of refund. The short-levy notice received by the petitioners and details of which are set out in Exh. I to the petition, shall be disposed of in accordance with this judgment. In the circumstances of the case, there will be no order as to costs.
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1983 (12) TMI 64 - HIGH COURT OF JUDICATURE AT BOMBAY
Confiscation illegal if Customs House in doubt ... ... ... ... ..... s to whether the import was valid or not and was releasing the import on previous occasions including the import of the identical items of the petitioners, it cannot be said that the import was in contravention of the provisions of Section 111(d) of the Customs Act. Section 111(d) of the Customs Act enables confiscation provided the import is contrary to any prohibition imposed by or under this Act or any other law for the time being in force. As two views were possible about the validity of the import and the customs house was consistently taking the view over several years that the import was valid, in my judgment, this was not a fit case to take proceedings for confiscation and the imposition of fine in lieu of confiscation was wholly unnecessary. In my judgment, this ground itself is sufficient to dispose of the petition. 8. Accordingly, the rule is made absolute in terms of prayer (a) of the petition. In the circumstances of the case, there will be no order as to costs.
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1983 (12) TMI 63 - HIGH COURT OF JUDICATURE AT BOMBAY
Patent or proprietary medicines ... ... ... ... ..... le construing whether a particular drug comes under monograph of Pharmacopoeia, the benefit of doubt, if any, must go to the assessee. Once, it is concluded that the Analgin injections manufactured by the petitioners fall under Monographs 57, then it is not in dispute that the petitioners would not be liable to pay excise duty under Tariff Item 14E and the liability would be under Tariff Item 68. In my judgment, the revisional authority was clearly in error in disturbing the conclusion of the Appellate Collector of Central Excise and the revisional order requires to be quashed. 6. Accordingly, the petition succeeds and the rule is made absolute and order dated July 30, 1979 passed by the Additional Secretary to the Government of India and the Joint Secretary to the Government of India is set aside and that passed by the Appellate Collector of Central Excise and Customs, Bombay on June 16, 1978 is restored. In the circumstances of the case, there will be no order as to costs.
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1983 (12) TMI 62 - HIGH COURT OF JUDICATURE ANDHRA PRADESH AT HYD.
Jute yarn - Cess ... ... ... ... ..... leave to appeal to the Supreme Court of India against this judgment, under Article 133 of the Constitution of India. It is represented that appeals are pending in the Supreme Court, in which similar questions of law are raised. We also feel that the proposed appeal involves substantial questions of law of general importance which, in our opinion, needs to be decided by the Supreme Court, and therefore, leave is granted under Article 133(1) of the Constitution. 31. There has been stay of collection of the cess demanded on condition of the petitioners in each of Writ Petitions furnishing bank guarantee for the amount of cess demanded every month. There shall be stay of collection of the cess demanded or to be demanded for a period of two months, on the petitioners furnishing bank guarantee for the amount so demanded, to enable each of the petitioners to move the Supreme Court of India for appropriate direction with regard to stay of collection of the cess levied and demanded.
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1983 (12) TMI 61 - HIGH COURT OF PUNJAB AND HARYANA, CHANDIGARH
Intermediary products dutiable as per amended Rules 9 and 49 of Excise Rules only when they are `goods' and independently classifiable under any entry of Excise Tariff - Question of removal irrelevant
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1983 (12) TMI 60 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Seizure - Gold ornaments and documents retained and then seized cannot be returned ... ... ... ... ..... erification of ornaments in stock. The averments made in the written statement filed on behalf of the respondents is that during the course of checking the gold ornaments and the other documents were taken into possession. No foundation whatsoever has been laid in the writ petition to warrant an inference that the gold ornaments and documents were not produced before the officers of the Central Excise Preventive Party and that they had taken possession thereof forcibly. 8. The gold ornaments and documents, though taken into possession on February 24, 1979, and retained under Section 65 of the Act were seized in terms of Section 66 of the Act on December 31, 1980. The notice (P. 2) under Section 79 of the Act was issued on April 14, 1981. Under these circumstances, the petitioners cannot justifiably claim the return of the articles under second proviso to Section 79 of the Act. 9. In view of discussion above, the writ petition fails and is dismissed with no order as to costs.
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1983 (12) TMI 59 - PUNJAB AND HARYANA HIGH COURT
Search And Seizure ... ... ... ... ..... d under orders issued by the court u/s. 102 of the Code. The learned counsel for the petitioner has also argued that the basic requirements for exercising jurisdiction u/s. 132A of the Act were not satisfied. There was no material before the Commissioner to be satisfied that the money in question represented wholly or partly income or property which had not been or would not have been disclosed for the purpose of the Act. In view of my decision on the first point, it is not necessary to decide this question. For the foregoing reasons, I allow this writ petition and quash the requisition and directions issued by the Commissioner, the ITO and the Senior Superintendent of Police to the treasury officer, directing him to deliver the currency notes, i.e., case property, to an ITO. The bank guarantee furnished by the petitioner in compliance with the order dated October 6, 1978, passed by this court is released. Respondents Nos. 1 and 2 shall pay to the petitioner Rs. 300 as costs.
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1983 (12) TMI 58 - RAJASTHAN HIGH COURT
Expenditure Tax, HUF ... ... ... ... ..... No. 1 referred to us is in the affirmative and in favour of the assessee. The answer to the second question does not present any difficulty. Under s. 3 of the Expenditure Tax Act, 1957, expenditure tax could be charged in respect of the expenditure incurred by any individual or HUF in the previous year referable to the assessment year in question. When the HUF in dispute ceased to exist, there could be no question of any expenditure being incurred by such a HUF and consequently no expenditure tax could be charged under s. 3 for the assessment years 1958-59 and 1959-60. Thus, our reply to the second question is in the negative and in favour of the assessee and against the Revenue. In our view, the Tribunal was justified in annulling the assessments in respect of the HUF of M/s. Baldeodas Rameshwar in respect of the assessment years 1958-59 and 1959-60, as the said HUF had ceased to exist earlier thereto. The parties shall bear their own costs of the proceedings in this court.
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1983 (12) TMI 57 - RAJASTHAN HIGH COURT
... ...
... ... ..... adras Machine Tools Manufacturers Ltd. v. CIT 1975 98 ITR 119 (Mad), a Division Bench of the Madras High Court observed as under (p. 125) But having regard to the fact that the assessee at whose instance the reference on that question has been made does not want to prosecute the same, we think it unnecessary to, consider that question and express our opinion thereon.. It is purely a matter of discretion, to answer or not to answer the question in the circumstances when a party who has caused a reference does not want to press the same. We are in respectful agreement with the aforesaid two decisions. In the circumstances of these cases, we hold that it would be wholly unnecessary for us to decide the questions which have now became merely of academic importance in the changed circumstances and, therefore, allow the request made by the assessee-company to withdraw the references. In this view of the matter, all the three references are returned without answering the questions.
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1983 (12) TMI 56 - RAJASTHAN HIGH COURT
Reassessment ... ... ... ... ..... ich was derived from dividends. There is no doubt that the proviso has been added to Para. 6A as a matter of abundant caution and is clarificatory in nature. However, we are unable to agree with the view taken by the majority of the members of the Tribunal that any inference can be drawn from the main enacting part of Para. 6A or from a reading of the whole Para. 6A, along with the proviso thereto that the benefit of the concession allowable under Para. 6A of the Concessions Order could be made applicable to income assessable in the assessment year beyond 1954-55. We are, therefore, of the view that the assessee is entitled to rebate on dividend income arising out of Part B States under Para. 6A of the Concessions Order for the assessment years 1952-53, 1953-54 and 1954-55 at the rate of 40 , 20 and 10 respectively and the concession allowable under Para. 6A cannot be availed of in respect of the assessment year 1955-56, even though such income may be derived from dividends.
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1983 (12) TMI 55 - DELHI HIGH COURT
Business Expenditure, Technical Know-how ... ... ... ... ..... nsel for the Revenue, referred us to three decisions, namely, (i) Addl. CIT v. Southern Structurals Ltd. 1977 110 ITR 890 (Mad), (ii) Jonas Woodhead and Sons (India) Ltd. v. CIT 1979 117 ITR 55 (Mad) FB and (iii) Ram Kumar Pharmaceutical Works v. CIT 1979 119 ITR 33 (All). It will suffice to say that these judgments were given on the facts and circumstances of their respective cases and none of them bears any considerable similarity to the facts of the present case and are of no help to the case of the Revenue, In conclusion we hold that the expenditure in question was revenue expenditure and the same having been wholly and exclusively incurred for purpose of the business of the assessee, the assessee was entitled to its deduction under s. 37(1) of the I.T. Act, 1961. We accordingly, answer the question in the negative, i.e., in favour of the assessee and against the Department. In view of the facts and circumstances of the case, we leave the parties to bear their own costs.
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1983 (12) TMI 54 - DELHI HIGH COURT
Deduction, House Property ... ... ... ... ..... e lease. If the view of the Tribunal is accepted that the expenditure incurred has to be deducted from the gross rent in order to arrive at the reasonable annual letting value, then the annual letting value would be different in the first year as compared to the subsequent years. The expenditure incurred on a lease for a period of five years towards the stamp duty and registration charges is only in the first year. The annual value of any property is deemed to be the same for which the property might reasonably be expected to let from year to year. It is a notional income to be gathered from what a hypothetical tenant would pay which is to be objectively ascertained on a reasonable basis. The annual value cannot be left to fluctuate when the lease is for a period of five years. We, therefore, answer the reference in the negative, i.e., in favour of the Department and against the assessee. As the assessee has not put in appearance, we leave the parties to bear their own costs.
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1983 (12) TMI 53 - DELHI HIGH COURT
Business Expenditure, Company, House Property ... ... ... ... ..... Property and the assessee had only a residual beneficial interest. That residual beneficial interest was in a sense ownership but could not be considered ownership for the purpose of s. 9 of the 1922 Act. The property, having vested in the Custodian, who had all the powers of the owners, could not be considered to be the legal ownership of the assessee. The Custodian was considered to be the legal owner of the property in the eye of law. In CIT v. Hans Raj Gupta 1982 137 ITR 195, a Division Bench of this court held that it was too well-settled that the title to lands and buildings could not pass till a conveyance deed is executed and duly registered and the assessee remains the owner of the property irrespective of the fact that he was not earning any income therefrom for the purpose of the inclusion of the income from the house property under s. 22 of the Act. Accordingly, we answer the reference against the assessee and in favour of the Department with no order as to costs.
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1983 (12) TMI 52 - DELHI HIGH COURT
Jurisdiction, Revision ... ... ... ... ..... odifying the order of assessment or cancelling an assessment and making a fresh assessment. When that is done, the original order of assessment made by the ITO ceases to exist and would merge in the order of the Commissioner in case of enhancement or modification. Once the Commissioner revises an order of assessment, the reassessment proceedings started under s. 147 would come to an end as there is no (subsisting) order of the ITO. If the reassessment is made by the ITO in pursuance of the proceedings initiated under ss. 147 and 148, then on reassessment the entire original assessment is set aside and ceases to exist with the result that the original order of assessment which the Commissioner was seeking to revise becomes non est. By reassessment, the original order is substituted by an order of reassessment which is not open to revision under s. 263 of the Act. We, therefore, answer the question against the assessee and in favour of the Department with no order as to costs.
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1983 (12) TMI 51 - PUNJAB AND HARYANA HIGH COURT
Offences And Prosecution, Wilful Attempt To Evade Tax ... ... ... ... ..... mplaint made against him by the ITO as also the criminal proceedings pending in the Court of Chief judicial Magistrate, Ludhiana, be quashed. Section 279(1A) of the Act reads A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A. The learned counsel for the petitioner has contended that in the absence of an order against the petitioner under s. 273A, he cannot be prosecuted under s. 276C or s. 277 of the Act. The contention is without merit. It is admitted that no proceedings under s. 273A of the Act have so far been initiated. There should be no legal bar for the prosecution of the petitioner under s. 276C or s. 277 of the Act in the absence of a favourable decision for him under s. 273A of the Act. Dismissed in limine.
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1983 (12) TMI 50 - DELHI HIGH COURT
Salary, Salary Includes Pension ... ... ... ... ..... 17 of the Income-tax Act, 1961, salary has been defined to include pension, if salary is exempted from tax, so shall be the pension. The Board have accepted the decision of the Karnataka High Court. 2. In view of the foregoing, apart from salary received by employees of the United Nations Organisation or any person covered under the U.N. (Privileges and Immunities) Act, 1947, pension received by them from the U.N. will also be exempt from income-tax. Pending appeals on this point may be conceded and reference applications withdrawn. Not only the Department accepted the decision of the Karnataka High Court, but issued a circular for the guidance of the authorities under the Act. It is unfortunate that the Department has not decided to withdraw the reference applications in the case of the assessee. The view taken by the Tribunal in these references is correct. We accordingly answer these references against the Department and in favour of the assessee with no order as to costs.
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1983 (12) TMI 49 - RAJASTHAN HIGH COURT
Failure To File Return In Time, Penalty ... ... ... ... ..... books of the assessee and that on the basis of the books of account kept by the assessee-firm, it could have fairly and reasonably taken the view that its income for the two years in question was below the taxable limit. The Tribunal accepted the explanation offered by the assessee-firm for late filing of returns of the two years in question. In these circumstances, the Tribunal held that the assessee-firm was prevented by reasonable cause from submitting its returns for the two assessment years in question, under an impression created on the basis of its account books that the returned income was below the taxable limit. We have no reason to take a different view from that arrived at by the Tribunal in this respect, more particularly as the question is essentially one of fact. In view of the aforesaid discussion, our answer to the question referred to us is in the affirmative, in favour of the assessee and against the Department. The parties are left to bear their own costs.
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