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Case Laws
Showing 61 to 80 of 122 Records
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1977 (1) TMI 63 - ITAT DELHI
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... ... ..... respect of two sale effected by Bill No. 162 dated 3rd Jan, 1969 for Rs. 3,030.00 and Bill No. 163 date 3rd Feb, 1969 for Rs. 2,117.50p on the ground that they were not supported by proper C forms. It was not disclosed in what respects the said two C forms were defective. The plea against the rejection of these two C forms had been taken in appeal but no finding was given thereon by the appellate authority. The dealer produced duplicates of those C forms and stated that the originals were produced before the assessing authority. As no ground has been specified for rejection of these C forms, I think an opportunity should be allowed to the dealer to prove that they were genuine and were in order. No other plea was pressed before me. I, therefore, partly allow this appeal, modify the impugned order and remand the case to the assessing authority for examining the two C forms mentioned above and to give relief to the dealer in respect thereof if they are in accordance with law.
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1977 (1) TMI 62 - ITAT DELHI
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... ... ..... ns to be examined is whether the firm has been dissolved or not. The assessing authority vide his order dated 19th March, 1975 in respect of 1970-71 held that the firm stood dissolved with effect from 23rd July, 1970. Similar view was expressed in 1971-72. In view of the above findings, it has to be accepted that the firm stood dissolved with effect from 23rd July, 1970. 2. The learned representative for the department contended that each assessment year is separate year and, therefore, the findings of the assessing authority in respect of the assessment year 1970-71 or 1971-72 should not be accepted for the purpose of 1969-70. This position is no doubt true but I am of the view that there will be no use in reminding the case for 1969-70 for re-examination of an issue which the assessing authority had already categorically decided that the firm stood dissolved with effect from 23rd July, 1970. 4. In the above circumstances I allow the appeal and set aside the impugned order.
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1977 (1) TMI 61 - ITAT DELHI
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... ... ..... payable. When no such return existed naturally no tax thereon is payable, and the law relating to the computation of penalty was rendered ineffective. There, therefore, could be no penalty u/s. 271(1)(c) when the assessee had not filed the return. The proper course for the Department was to have levied penalty u/s. 271(1)(a). it was also entitled to draw adverse inference against the assessee at the stage of assessment for his attitude of non-cooperation. 6. The Madras High Court has as well held in 46 I.T.R. 411 that s. 28(1)(c) is not attracted where no return is filed. The Kerala High Court had as well in the decision reported as 34 I.T.R. 850, held under the Cochin Income Tax Act that it was impossible to say that when a person had failed to furnish any return at all. What he had done was to conceal the particulars of his income or to deliberately furnish inaccurate particulars thereof. 7. The result, therefore, is that we, while allowing this appeal, quash the penalty.
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1977 (1) TMI 60 - DELHI HIGH COURT
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... ... ..... s and tubes. The invoice pertaining to the cycle tyres filed by the p petitioner relates to some supply made to M/s. Vohra Cycle works, Kotla Mubarkpur, New Delhi under invoice No. CT/L/D/1045 dated 28th Jan., 1976 and the said Vohra Cycle Works has not disputed the chargeability of the tax. The application and not maintainable. (iii) Tyres of Animal driven vehicle No document is on record to show any dispute between the suppliers and purchasers about the chargeability of the tax. One invoice No. AU/L/D/15966 dated 21st June, 1976 issued to Price Tyres, Jangpura, New Delhi, for the supply of animal driven vehicle has been filed by the petitioner but there is nothing to show whether the purchaser disputes the chargeabaility of the tax and the rate of 7 per cent. Mere filing of the invoice is not enough. As a matter of fact the attention of the petitioner was drawn to the needful has not been done. The application is therefore not maintainable so far as this item is concerned.
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1977 (1) TMI 59 - DELHI HIGH COURT
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... ... ..... tries related to the advance from the customers, it would have been further explained whether the oil for those advances was supplied or not. These sums should have be noted also in the regular books of account. I find no sufficient below on this disagree with the authorities below on this point that the dealer had failed to prove satisfactorily the discrepancies about these four entries. The total amount of these four entries comes to Rs. 454,94p. out of which Rs. 134.85 is related to the second quarter and Rs. 320.09p. to the third quarter. Taking into consideration both the sum of Rs. 10,000 and the sum of Rs. 454.94p., the enhancement was made to the extent of Rs. 40,000. Now taking out of consideration the sum of Rs. 10,000 and keeping in view only the sum of Rs. 454.94 the enhancement is upheld to the extent of Rs. 2,000 only. 9. For the reasons thus stated above, the appeal is partly allowed, the impugned order is modified and enhancement is reduced to Rs. 2,000 only.
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1977 (1) TMI 58 - ITAT DELHI
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... ... ..... se papers containing orders had been found at the time of visit as has been due done in this case. Therefore, the decision is of no help to the dealer. 5. The next case relied upon by the dealer is that of Narain Dass Bhgwan Dass vs. Sales Tax Commissioner, Delhi (2) decided by Shri O.N. Vohra, Additional District Judge on 6th October, 1969 in sales Tax Revision No. 251 of 1969. In that case out of seven entries, one undated entry of Rs. 152.50p only had remained un-explainable. There was huge turnover and past history of that was clean. It was held that merely on the ground of commission to explain the one entry, no enhancement could be made. Here, as stated above there were atleast for four loosed papers which were recovered at the time of visit and all of them contained orders. This decision is also of an assistance. 6. For the reasons stated above, I do not find sufficient ground to disagree with the finding of the appellate authority. The appeal is accordingly dismissed.
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1977 (1) TMI 57 - DELHI HIGH COURT
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... ... ..... ny condonation sought. It was not disclosed through which source the dealer came to know to the assessment. It was only during the course of hearing of the appeal that the dealer was advised to file an application for condonation of delay on the ground of illness of one of the partners. The illness was sought to be proved by a medical certificate dated 2nd August, 1976 to 11th August, 1976. If the medical certificate had really been obtained on 2nd August, 1976 to 11th August, 1976 and was in possession of the dealer he should not have felt shy to produce the same at the time of filing of the appeal or to state in the memorandum of appeal that on account of illness the appeal could not be filed in time. 3. In the circumstances stated above the learned appellate authority to my mind was justified in holding that the plea taken for condonation of delay was an after-thought. I find no sufficient ground to interfere with the impugned orders. The appeal are accordingly dismissed.
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1977 (1) TMI 56 - DELHI HIGH COURT
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... ... ..... term of science or art, be presumed to have used an ordinary term according to the meaning ascribed to it in common parlance. Viewed from that angle, if the customer asked for shoes, the dealer would not supply chappals. 4. The next question is whether the registered dealer can be said to have falsely represented that chappals were covered by certificate of registration. As stated above the certificate mentioned only shoes and not chappals for resale under column 3 (a) and, therefore, if chappals are purchased on the strength of that certificate the representation will be considered as, false. This case is, therefore, covered by s. 10 (b) of the Central Sales Tax Act, 1956 and thus penalty can be imposed under s. 10A of that Act. 5. As far as the quantum of penalty is concerned, I think that the fact that the penalty is bit on the high side, I reduce it to Rs. 750 6. I therefore, partly allow that appeal and modify the order to the extent that penalty is reduced to Rs. 750.
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1977 (1) TMI 55 - ITAT DELHI
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... ... ..... f Shri., V.S. Chhabra and held that exparte order of assessment was passed under mistake. The Additional District Judge arrived at the conclusion on the materials placed before him. The question whether an opportunity was afforded to the party is, to my mind, a question of fact and not question of law. About the two bills regarding the sales to registered dealers the learned Addl. District Judge has not finally concluded the matter but he left the matter for the assessing authority to make further enquiry regarding the same and if on such further enquiry the assessing authority comes to the conclusion that two bills were not in accordance with the provisions of the Act and Rules, he was not bound to accept the same and give relief to the dealer on the basis thereof. I think that no question of law arises out of the order of learned District Judge dated 2nd April,1976. I, therefore, I refuse to draw up the statement of case and refer question of law to the Hon ble High Court.
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1977 (1) TMI 54 - ITAT DELHI
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... ... ..... hat he will forget what he had attentively heard only seventeen days earlier from an able lawyer. I do not think I am required to say anything more on this allegation. 8. The learned counsel places now before me the decision of the Bombay High Court in the case of Commissioner, Sales Tax, Bombay vs. Siemens Engineering and Manufacturing Co.(1)and insists that I should make a mention of it in this order. In that case appeal was filed after a certain decision favouring the appellant was given by the Supreme Court and it was held that the dealer acted with promptness in filing the appeal after the judgement of the Supreme Court in that case. Such a situation does not arise in the present case. It is not the case of the appellant that he prepared the appeals after the decision of any higher Court. This decision does not help in improving the appellant s case. 9. For the reasons thus stated, the applications for review are dismissed. 10. Announced in open Court before the parties.
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1977 (1) TMI 53 - ITAT CUTTACK
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... ... ..... dt. 21st Feb., 74 and searched for Satyanarayana Trading Co. and I learnt that he is not at Betnati and has gone out. Seeing no other mode, I hang the notice at his sadar door. From this report, it will be apparent that the appellant was absent and no order has been taken from the serving officer to effect service at the last residence of the assessee. In absence of such authority, the service of notice by affixture is wrong. The appellant applied for copy on 16th Dec., 75 and got it on 20th January 75 and he filed the appeal on 20th Feb., 75. As the appeal has been filed within the prescribed time from the date of the knowledge when he received the copy, the appeal should be treated to have been filed in time. 5. In the result, the appeal is allowed and the order of dismissal passed by the first appellate Court is wrong and is set aside. The matter of assessment is remanded back to the first appellate Court, who do revive the appeal and dispose of the same according to law.
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1977 (1) TMI 52 - ITAT COCHIN
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... ... ..... epresentative the proportions specified in the document are 4 2 2. So that the two major suffer only 6/8 of the loss. According to the Departmental representative the proportion specified in clause 7 is that proportion which the capital of each partner bears to the capital of the firm. We need only say a construction. There is no reference or mention that the proportion is according to the capital of each partner to the capital of the firm. The only possible interpretation of this clause 7 is that the proportion of loss is left unprovided for. One major partner suffers 2/3rd of the loss and the other major partners suffers 1/3rd of the loss. So no part of the loss is left unprovided for. So this point has also has to be found in favour of the assessee. 6. In the result, the three appeals of the assessee are allowed. We direct that the assessee shall be given registration for assessment year 1973-74 and the effect of registration for the assessment years, 1974-75 and 1975-76.
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1977 (1) TMI 51 - ITAT COCHIN
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... ... ..... life and expressed on the fact of it to be for the benefit of his wife or his wife and children shall, ensure and be deemed to be a trust for them. This section also provides that so long as the object of the trust remains (that is the wife and children) the policy will not be subject to the control of the husband or his creditors or it will not form part of his estate. This provision answers some of the points raised by Shri Rajappan. The funds of the policies are in the nature of a trust for the nominee, that is the assessee-wife. They are not really the funds of the husband at all and he has no control over them. 10. For these reasons we think that there is no gift involved in respect of the insurance premia. That would leave the only gift of the fixed deposit amounting to Rs. 50, 000. It is accepted that if insurance premia are not gift than Rs. 50,000 will be exempt under s. 5(1)(viii). The result is that the assessee has no taxable gift. 11. The appeal is fully allowed.
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1977 (1) TMI 50 - ITAT COCHIN
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... ... ..... ife and expressed on the fact of it to be for the benefit of his wife or his wife and children shall, ensure and be deemed to be a trust for them. This section also provides that so long as the object of the trust remains (that is the wife and children) the policy will not be subject to the control of the husband or his creditors or it will not form part of his estate. This provision answers some of the points raised by Shri Rajappan. The funds of the policies are in the nature of a trust for the nominee, that is the assessee-wife. They are not really the funds of the husband at all and he has no control over them. 10. For these reasons we think that there is no gift involved in respect of the insurance premia. That would leave the only gift of the fixed deposit amounting to Rs. 50, 000. It is accepted that if insurance premia are not gift than Rs. 50,000 will be exempt under s. 5(1)(viii). The result is that the assessee has no taxable gift. 11. The appeal is fully allowed.
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1977 (1) TMI 49 - ITAT CHANDIGARH
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... ... ..... iness is and that each case must be decided on its own circumstances according to ordinary common sense principles . After taking note of this judgment of the Supreme Court and considering the use of speculative transactions in Explanation 2 to s. 28, the Bombay High Court held that in order to constitute speculation business within the terms of Explanation, a single transaction would not do. In the instant case, there was only one transaction for the purchase and sale of 50 bales of cotton and this single transaction does not constitute a speculation business. The aforesaid judgment of the Bombay High Court and the order of the Tribunal support the assessee s case. I would, therefore, hold that the provisions of s. 73 are not applicable in respect of the loss of Rs. 10,176 because the loss did not arise from a speculation business. The said loss should be adjusted against the other business income of the assessee in this year itself. 4. In the result, the appeal is allowed.
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1977 (1) TMI 48 - ITAT BOMBAY-D
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... ... ..... hen the appeal came up for hearing it was dismissed by the Supreme Court as not pressed. From this their Lordships of the Karnataka High Court drew the inference that it (the Department) had accepted the ratio of the decision in Ratnam Nadar s(1) case as laying down the correct law more so when it had not preferred appeals against the aforesaid judgements of the Calcutta and Kerala High Courts. That being the position, the question proposed by the Revenue, in view of the aforesaid observations of the Karnataka High Court, is, in our annual academic. Same was also talked in the Tribunal (Bombay Bench E ). In the case of Smt.Krishnakumari Goswami. Against that order of the Tribunal, the Revenue had under s. 256(2) of the Act filed I.T. Ref.No. 11 of 1976, but the same has since been rejected by the Hon ble High Court. We, therefore, decline to refer the above question to the Hon ble High Court. 6. In the result, the application under consideration fails and is herein rejected.
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1977 (1) TMI 47 - ITAT ALLAHABAD-A
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... ... ..... e have reason to believe that Shri Ram Gopal was not in a position to deposit even Rs. 1,100 with the assessee. The amount is too petty. Shri Ram Gopal has confirmed the deposit. The addition of Rs. 1,100 made on this account is, therefore, deleted. 10. So far as the department s appeal is concerned it appears to have been filed only to protect the interest of the revenue in case the firm was accepted to be genuine. As we have upheld the finding of the departmental authorities in this point and the entire income of this business has been assessed in the hands of Om Prakash Agrawal there could be no other assessment in respect of the same income. We, therefore, confirm the order of the Appellate Assistant Commissioner annulling the assessment made on the basis of the return filed in the status of the firm. In view of the above the assessee s appeal No. 92(Alld) of 1976-77 is dismissed and I.T.A. No. 92 (Alld) of 1976-77 is partly allowed. The department s appeal is dismissed.
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1977 (1) TMI 46 - GOVERNMENT OF INDIA
'Coated fabrics' includes laminated fabrics ... ... ... ... ..... ogy, Volume VI, it is stated that recent developments have extended the definition of coated fabrics to include plastic coating applied on non-woven textile substracts as well as to rumination with plastic sheets or plastic floors. 4. In the circumstances fabrics coated with a plastic material by hot calender coating, extrusion coating or lamination process will be treated as coated fabrics . The contention of the petitioners that lamination is not covered with the ambit of the expression coated fabrics is therefore, not correct. In the circumstances the revision application fail and is rejected.
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1977 (1) TMI 45 - HIGH COURT OF JUDICATURE AT ALLAHABAD
Valuation - Method of marketing or delivery - Precedent - High Court decision- Interpretation - Favourable to subject
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1977 (1) TMI 44 - HIGH COURT OF MADHYA PRADESH AT JABALPUR
Proforma Credit - Disallowance of Credit of duty - Applicability - Dutiability of waste or scraps - Limitation
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