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Case Laws
Showing 81 to 100 of 232 Records
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1986 (4) TMI 178 - CEGAT, NEW DELHI
Appeal to Appellate Tribunal lies against the order of Collector ... ... ... ... ..... d result if there were no appeals against an order under section 35E by the Collector (Appeals) the anomalies are all clear but we cannot force the law to do what we think it ought to do or what we believe it was meant to do. Unless the law is equipped with the necessary wherewithal to do a thing, we cannot yoke it to an operation it was not outfitted for. 32. emsp Section 35B fixes and exhausts the decision/orders that can be arraigned before the Tribunal. For its part, the Tribunal should not cut from, or add to, that catalogue. It may interpret the law it may not amend it or rebuild it. An order passed by the Collector (Appeals) under section 35F is not one of the orders that Section 35B lists, and so the Tribunal cannot admit an appeal against it. 33. emsp I, therefore, respectfully disagree with the learned President that an appeal lies to this Tribunal from the order of the Collector (Appeals) and, therefore, for this reason, this appeal should fail. And so I reject it.
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1986 (4) TMI 177 - CEGAT, MADRAS
Seized goods ... ... ... ... ..... s a transfer of general property in the goods to the buyer and creates a jus-in-rem. The mere retention of the original invoice and the lorry receipt would be irrelevant and inconsequential in deciding the question relating to the passing of title or property in the goods in the context of the admitted fact that the appellant intended to sell and did sell the goods. We therefore, hold that the appellant has no locus standi to make a claim for the goods under seizure and in this view of the matter, we sustain the finding of the adjudicating authority under the impugned order. Inasmuch as we have held that the appellant had no title to the goods under seizure and no locus standi to make a claim therefore, we do not feel called upon to pronounce upon the question as to whether the goods under seizure are liable for confiscation on the ground that they were improperly attempted to be exported out of India in terms of Section 113 of the Act. In the result, the appeal is dismissed.
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1986 (4) TMI 176 - CEGAT, MADRAS
Demand - Time limit ... ... ... ... ..... of Section 47 of the Finance Act in such a way so as to give it a over-riding effect on Section 11(A) of the act. Indeed, the records reveal that when the appeal came up for hearing on 10.10.85, the same stood adjourned since the learned SDR wanted to produce a copy of the judgment of the Madras High Court referred to above but unfortunately no such ruling of the Madras High Court has been brought to our notice lsquo nor a copy of the judgment made available to us till now. Therefore, we respectfully adopt the ratio decidendi in the various rulings cited above and hold that the demand of differential duty under the impugned order is clearly barred by limitation under Section 11A of the act. Inasmuch as the point relating to limitation is found in favour of the appellant herein, we do not feel called upon to go into the other questions argued by the learned Consultant for the appellant. In the result, the impugned order appealed against is set aside and the appeal is allowed.
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1986 (4) TMI 175 - CEGAT, NEW DELHI
Seizure and confiscation invalid, ... ... ... ... ..... ature of certain quantities of goods in respect of which bills etc. were available on spot and they were not seized by the Department, while the balance quantities are held to be of smuggled nature merely because immediately the owner(s) could not produce covering documents. There are no statutory records prescribed for accountal of goods. If the department had any do- ubts about the nature of the goods it was its duty to look into the credibility of documents produced to cover the impugned goods, whether on the spot or later on, such evidence cannot be dismissed as an after-thought without scrutiny. 12. emsp The learned advocate has rightly cited various decisions of this Tribunal which have held that in respect of goods which are not covered by chapter IVA and Section 123 of the Customs Act, 1962, the onus of proof that the goods are smuggled rests on the department. This onus cannot be discharged by the kind of evidence that has been collected in this case. Appeal allowed.
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1986 (4) TMI 174 - CEGAT, MADRAS
Refund claim ... ... ... ... ..... ctor and has been presented to the jurisdictional Range Superintendent who entertained the same and passed it on to the Office of the Assistant Collector, it would, tantamount to making application to the Assistant Collector within time. The ratio in the ruling of the Special Bench in the case of Peria Karamalai Tea and Produce Co. Ltd., Coimbatore v. Collector of Central Excise, Coimbatore, reported in 1986 (23) E.L.T. 174 (Tribunal) would also apply to the facts of this case. I respectfully adopt the ratio decided in the two rulings referred to above and held that the impugned order appealed against is sustainable in law. In the result, the appeal is dismissed. So far as the cross objection is concerned, the same is misconceived in law since the respondent does not claim to be aggrieved by the impugned order. I should think that the respondent has chosen to prefer this cross objection by way of a counter to the appeal. The cross objection in the circumstances, is dismissed.
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1986 (4) TMI 173 - CEGAT, MADRAS
Import - REP licence ... ... ... ... ..... y interpretation of Import and Export Policy or procedure given by the Chief Controller of Imports and Exports, New Delhi will prevail over any other clarification in the same matter given by any other authority or person. I also find a similar clause in the Policy AM 1985-88 in para 25(2). Therefore, on the basis of the wording of relevant paras referred to above and also taking into consideration the opinion expressed by the licensing authorities in respect of construction of the same, I am inclined to hold that the product imported by the appellants herein are covered by the terms of licences relied upon by them. Since I have held that on the basis of interpretation of the relevant paras and on the basis of opinion expressed by the licensing authorities imports are covered by the import licence in this case I do not feel called upon to consider various other questions argued by the parties before me. In the result, the impugned order is set aside and the appeal is allowed.
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1986 (4) TMI 172 - CEGAT, BOMBAY
Appeal filed in wrong form not invalid ... ... ... ... ..... ector (Appeals) are paid, their recovery would be in jeopardy, if the Collector of Customs, Rajkot rsquo s appeals were to succeed finally. No enquiries have been made regarding the financial status of the Respondents and no material has been placed before me in support of the Collector rsquo s apprehension. On the other hand, the respondents have contended that they are a regular importers. The amounts involved of fines and penalties are not very heavy. Therefore, considering the merits of the stay application, I find that there is no justification in the Collector of Customs, Rajkot rsquo s request for the stay of the Collector (Appeals) rsquo order. In these circumstances, I reject all the stay applications. As regards Dr. Kantawala rsquo s request for direction of refunds within one week it may be observed that the consideration of such a request in the applications filed by the Collector is not appropriate and Dr. Kantawala should seek another remedy to achieve this end.
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1986 (4) TMI 155 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)
Video Monitor-CLASSIFICATION ... ... ... ... ..... The product under dispute has different quality and faculties than those of ldquo Television Image and Sound Recorders and Reproducers rdquo so as to bring it within the ambit of T.I. 37BB. The product High Quality Colour Video Monitor does not have both factors (Image and Sound) to be liable to be classified under T.I. 37BB. The customs authorities have also charged duty 8 i.e., the rate prevailing then for T.I. 68. In common parlance also the product is not known so as to fall under T.I. 37BB. The judgment cited is to the point. The Assistant Collector has not been able to give sufficient reasons with evidence to classify the product under reference as falling under T.I. 37BB. Under these circumstances I hold that the Order dated 24/26-12-1983 passed by the Asstt. Collector is not maintainable in law. In view of the above, I set aside the impugned order passed by the lower authority granting consequential relief, if any to the appellants. The appeal is admitted accordingly.
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1986 (4) TMI 152 - ITAT NAGPUR
Deductions, Income From Co-Operative Societies ... ... ... ... ..... nds. Even though technically the individual members constituting the society are different and distinct from the society itself, as was urged by the learned departmental representative relying on the decision of the Allahabad High Court in U.P. Co-operative Cane Union Federation Ltd. s case, we are inclined to take the cue from the decision of the Delhi High Court in Indian Co-operative Union Ltd. s case and also in the context of the Supreme Court s interpretation of the word individuals . The primary societies which were given voting rights would fall within the meaning of the term individual and inasmuch as the members of the primary societies are fishermen contributing labour or otherwise engaged in fishing or allied activities, we have no hesitation in holding that the conditions prescribed in the proviso to section 80P(2)(a) are complied with. Therefore, we uphold the order of the AAC. 9. In the result, the departmental appeals for both the years fail and are dismissed.
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1986 (4) TMI 149 - ITAT MADRAS-C
... ...
... ... ..... the authorities below relate to earlier assessment years. Under such circumstances, considering the judicial pronouncements as cited above in the nature of receipt like this, we are of the opinion that the assessee s case should be approached on the basis of the agreement entered into between the assessee and its constituents. In that view of the matter, we set aside the order passed by the authorities below on this point and remit back this issue to the file of the ITO with a direction to ascertain the nature of receipt received by the assessee at the initial stage with reference to the relevant agreements between the parties concerned. The ITO should also verify which are the receipts that are related to this assessments year under consideration. Thereafter, the ITO would dispose of this issue in accordance with law after giving an opportunity of being hear to the assessee. In the result, the appeal filed by the assessee will be treated as allowed for statistical purposes.
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1986 (4) TMI 147 - ITAT MADRAS-B
Rate Of Depreciation, Depreciation ... ... ... ... ..... ing the assessment year. We feel that the effect of this observation of the Calcutta High Court in that case is that the rates of depreciation that is in force on the first day of any assessment year should be given effect to for that.assessment year and subsequent assessment years. We would, therefore, conclude that the rates of depreciation provided in the table of depreciation contained in Part I of Appendix I contain substantive provisions and, therefore, any changes made in the table of depreciation should be given effect to only in the assessment year, which follows the date on which such changes are made. As far as the Income-tax (Fourth Amendment) Rules are concerned, since the new table of depreciation has been brought into force only on 2-4-1983, this table will not and cannot apply to any of the assessment years before the assessment year 1984-85. The orders of the Commissioner (Appeals) in these two cases are, therefore, confirmed. 49. These appeals are dismissed.
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1986 (4) TMI 144 - ITAT JAIPUR
... ...
... ... ..... etation to the assessee and accept the ground. 3. The other dispute relates to valuation of jewellery and utensils. The value was computed at Rs. 91,254 and Rs. 1,24,260 by the WTO. On appeal, the AAC granted 15 per cent deduction in respect of silver utensils which resulted in a relief of Rs. 18,640. The assessee is still agitated and has challenged it in her second ground. She returned it at Rs. 84,999 which was the value accepted in the year 1976-77. The same value appears to be taken in 1977-78 and 1978-79. It appears that nobody applied his mind to the increase in the value of these articles due to rise in the consumer price index. No fresh facts and figures about the rates of the metals of which the ornaments and utensils are made were submitted before us. But it is stated that the estimate by the WTO was very high. Keeping in view the past history, we further reduce the value by 10 per cent of the estimate made by the ITO. . The appeal is partly allowed in these terms.
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1986 (4) TMI 143 - ITAT JAIPUR
... ...
... ... ..... their contentions and in the light of our aforesaid observations. For statistical purpose these appeals shall be deemed to have been allowed as such. . Kalyanasundharam, Judicial Member - I concur with the final conclusion arrived at by my learned brother. However, I would like to add that the Inspector s report indicating sale prices of adjoining land does not at all bring out the salient similarities of the nature of the lands so sold. In all such matters, what is important is that the sale instances have to be of identical nature of lands, not only of adjoining lands. If the adjoining lands are converted as housing plots unauthorisedly and sold as such, then they can never be compared unless the entire belt has been remodified to be housing area or as non-agricultural and preventing from carrying on of agricultural activity. The IAC shall do well to take into all the likes and dislikes of the sale instances by the Inspector and by the assessee and then come to a decision.
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1986 (4) TMI 140 - ITAT JAIPUR
... ...
... ... ..... er among the various High Courts in the country and the present amendment to s. 40(b) through Explns. 2 and 3 is brought about to set at rest the controversy. We see no reasons to hold that the principle introduced statutorily by Explns. 2 and 3 following the decisions of some High Court are good only from the assessment year 1985-86 and ceased to be so for the preceding assessment years. In our opinion, Explns. 2 and 3 are merely classificatory in character and must therefore, govern the assessments prior to the asst. yr. 1985-86 . This Bench has already been acting on this very premise and holding the allowance or disallowance of the interest to be justified in accordance with the Explns. above referred to. Now that one of the High Court has endorsed this view. There is apparently no reason for us to take a different view on the subject. We accordingly reject the ground of appeal raised in this behalf. 6. In the result the departmental appeal fails and is dismissed as such.
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1986 (4) TMI 139 - ITAT JAIPUR
... ...
... ... ..... has done is that he has decided to hear the matter afresh after giving an opportunity of being heard to both the parties. His previous decision was taken without hearing the assessee. Quasi-judicial Tribunal inherit power to do justice should be presumed unless it has been expressly taken away. A Civil Court could have restored an appeal dismissed for default or restored for hearing appeal heard ex parte. A Criminal Court could have done the same. A quasi-judicial authority, like AAC or the Tribunal should have jurisdiction to do so, By accepting these appeals, we will not only be debarring the assessee from his right to be heard by the AAC, the assessee will have no remedy at all inasmuch as, the limitation for his filing appeals against the ex parte orders of the AAC would have expired by now, and naturally when the appeals had been restored, he was justified in not coming up in second appeals against the ex parte orders. 3. With these remarks, we reject all these appeals.
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1986 (4) TMI 138 - ITAT JAIPUR
... ...
... ... ..... pose of applying of multiple has also been taken at a wrong figure. The multiple itself has been taken at 16.66 which was very high and in any case the market value estimated by the authorities below does not take into consideration the limitation imposed by Urban Land Ceiling Act under which a person cannot hold more than 2,000 sq. meters of land within the Municipal limit of Jaipur and the balance would be taken away form him at a nominal cost. These arguments do appear to have some force and if we were to disturb the value taken in the wealth-tax assessment, it would lead to unnecessary litigation. Therefore, probably the legislature has made a clear cut provision in the ED Act to avoid these unnecessary controversies and this provision should be held to be clarificatory and amending for this reason also. 4. In the result, we accept the appeal and direct the Asstt. CED to re-compute the value of the Estate in accordance with the amended provision of law as mentioned above.
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1986 (4) TMI 137 - ITAT JAIPUR
... ...
... ... ..... tnership firm of which the assessee is a partner. Although the law on the point is doubtful as to whether the assessee can at all be entitled to this exemption even some Benches of the Tribunal (notwithstanding the contrary opinion of the dictating member) have held that the assessee is so entitled. If the exemption were to be allowed to the assessee the wealth of the assessee would be below taxable limits. The assessee may have paid tax by not claiming the exemption but to our mind, it would be too harsh to further levy a penalty on the assessee for delay in the filing of the assessee for delay in the filing of the return when his wealth actually was no even taxable. The penalty under the WT Act at the relevant period was very high which was wholly incommensurate with the tax liveable. For such a technical branch, levy of such high penalty would be wholly unfair. We accordingly accept the appeal and cancel the penalty. 4. In the result, the appeal of the assessee is allowed.
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1986 (4) TMI 136 - ITAT JAIPUR
Rectification Of Mistakes, Apparent From Record ... ... ... ... ..... ns of his services, the profits of the business and the.general practice in similar business or profession. The ITO applied these provisions and found the commission so paid as reasonable. The only error he committed was that the pay and the commission paid to the employee had a ceiling limit provided under section 40A(5) which provision he omitted to apply to the instant case. This, therefore, was a mistake apparent from the record for which he invoked the provisions of section 154. The term mistake has been defined in the 20th Century Chambers Dictionary to mean to understand wrongly, to do amiss. This clearly establishes that missing of an application of a particular section is a mistake apparent from the record which is similar to the assessee making a claim under a particular section which was omitted to be considered and allowed by the ITO for which section 154 is rightly applicable. In view of these reasons I concur with the conclusion arrived at by my learned brother.
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1986 (4) TMI 135 - ITAT JABALPUR
... ...
... ... ..... cerned. The deduction has to be allowed in full in the year in which such a demand is received. The AAC was therefore, correct in applying the ratio of this decision to the instant case. It was common ground before us that misuse charges here also being for unauthorised construction had to be held to be in the nature of additional ground rent in the light of P.N. Sikand. The further question is whether the entire liability of Rs. 35,420.73 related to this year and can be allowed as such under s. 24(1)(v) or whether the ITO is correct in reducing the claim in the manner he has done had to be decided in favour of the assessee as held by us. 10. We have referred to Dalhousie Property relied on for the Revenue. That is not a case in point. That decision construed the expression borne occurring in s. 23(1). It also held that the expression annual value was a notional figure and did not refer to any actual receipt. It is of no assistance to the Revenue. 11. The appeal is dismissed.
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1986 (4) TMI 134 - ITAT JABALPUR
... ...
... ... ..... which the trucks are being used, the relationship between the assessee and Central Coal Field and other relevant factors which would have been helpful in determining whether in the circumstances of the present case, the trucks could be said to be used in the assessee s own business as a Transport Contractor or they could be said to have been used in a business of running them on hire. We, therefore, think it necessary to remand this aspect of the matter to the ld. CIT (A) to decide this issue afresh after giving the ITO and assessee an opportunity of hearing. In the result assessee s appeal 546 of 1984 is allowed and the order passed by the CIT, Allahabad/Jabalpur is quashed and the order of ITO is restored. ITA No. 275 of 1985 of the Revenue is dismissed. ITA No. 172 of 1985 by the assessee is allowed and the issue about the correct rate of depreciation of truck is restored to the ld. CIT (A) for fresh decision after giving the ITO and the assessee an opportunity of hearing.
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