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Showing 121 to 140 of 263 Records
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1981 (9) TMI 146 - ITAT ALLAHABAD-A
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... ... ..... e order sheet has been duly signed by the advocate but there is nowhere mentioned that we or the assessee agreed to the inclusion of the amount in the total income. Since the amount was not received from the landlord, the question of linking it with return of rent of ceasing any of liability thereto so as to attract the provisions of s. 41(1) of the Act also, therefore, does not arise. Sec. 28(iv) of the Act is also not applicable as that section contemplates the benefit arising from business. The assessee was carrying on business in cloth. The cloth business as such did not give rise to any receipt. The assessee did not carry on the business of surrendering tenancy rights. It cannot, therefore, be said that the receipt was from any business carried on by the assessee. We are, therefore, of the opinion that the amount of Rs. 10,000 cannot be assessed as the business income of the assessee and direct its deletion from the total income. 7. In the result, the appeal is allowed.
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1981 (9) TMI 145 - ITAT AHMEDABAD-C
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... ... ..... the term manufacturing and processing considered almost synonymously by the Court. (v) In Addl. CIT vs. Farrukhabad Cold Storage (P) Ltd. (1976) 107 ITR 816 (All), the assessee was keeping potatoes in cold storage. The High Court held that the goods were subjected to the process of refrigation and the mere fact that the goods did not undergo any transformation did not mean that they were not subjected to any process because processing need not lead to manufacture of a new article. In the present case, the tobacco leaves are got into smaller pieces suitable for making beedies and packed in gunny bags for sale. Applying the above decision, it is not necessary that the new articles should result. In our view it is sufficient that physical change may occur in the goods. The goods in question must be said to have been processed and the assessee is consequently, entitled to the relief u/s 104(4) (a) of the Act. The CIT s order is, therefore, set aside and the appeals are allowed.
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1981 (9) TMI 144 - ITAT AHMEDABAD-C
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... ... ..... principle for application in other cases. The third case, to put it succinctly, deals with the contradiction between the declared intentions of the Government and actual practice. The observation of the Court about the impression that the Government had given, has to be understood in the context of its duty to condone delay in certain cases. It cannot be taken to impose a duty on Government to grant all good claims, giving a go-bye to all legal norms and procedures. It is not possible to find a proposition in any of these cases to cover the assessee s case, nor is it possible for this Tribunal to discover any principle even in the last case laying down any general moral duty of Government sufficiently crystallised and specifying a clear category of cases in which it can be applicable, so essential in judicial matters. 10. We have, therefore, to hold that the assessee cannot get the relief claimed by him. In the result, the AAC s order is set aside and the appeal is allowed.
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1981 (9) TMI 143 - ITAT AHMEDABAD-C
ITAT AHMEDABAD-C ... ... ... ... ..... Before us one of the grounds of appeal is that the AAC had erred in not allowing an opportunity to the ITO of being heard in respect of that affidavit. This is not denied by the respondent. In our view it was essential to allow the ITO an opportunity of being heard regarding the affidavit. We, therefore, restore this matter to the file of the AAC and direct him to give that opportunity to the ITO and pass a fresh order according to law. 3. For the purpose of statistics the appeal is treated as allowed.
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1981 (9) TMI 142 - ITAT AHMEDABAD-C
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... ... ..... s anybody could be blessed with without any legal implication. Apparently when some communication was received by the assessee at the time of a bereavement the clerk of the Chartered Accountant seems to have addressed a letter to the ITO intimating about the bereavement and informing him that the assessee would attend to these matters after a period. Certainly this letter cannot be treated as evidence of the assessee receiving even the notice without details referred to above. 5. On the facts therefore, I have to hold that the assessee had not been served with a show cause notice. The assessee had no opportunity to show cause against any levy of penalty. Obviously he has no chance to reply to any notice. In the face of the above, certainly neither as a matter of fact nor as a matter of law could the ITO come to the conclusion that the assessee has committed a wilful default and is liable for the levy of the penalty. 6. The penalties are cancelled and the appeals are allowed.
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1981 (9) TMI 141 - ITAT AHMEDABAD-C
Export Market Development Allowance, Deductions ... ... ... ... ..... is dealt with by my learned brother in paras 4 and 5 of his order. In the instant case, the return of income unaccompanied by the audit report referred to in section 80J(6A) was filed, as per the assessee s authorised representative, on 29-6-1976 and the requisite audit report, according to him, was submitted before the ITO on 27-1-1979. The assessment order was passed on 18-9-1979. The provisions of sub-section (6A) of section 80J do not provide for the situation about belated filing of audit report or the condonation of delay. In this case, the delay is of little less than 212 years. It is also well settled that to obtain a particular benefit the assessee must fulfil all the pre-conditions laid down in law. However, in the instant case my learned brother has taken a view of the relevant provision which is favourable to the assessee and, therefore, I will like to agree with him. 2. I agree with the conclusions of my learned brother on all the points dealt with in his order.
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1981 (9) TMI 140 - ITAT AHMEDABAD-B
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... ... ..... d a benefit or perquisite from a company, there should be some legal or equitable claim. 16. The assessee being director and employee of the company had used the motor car supplied by the company for his private and personal purposes for which there was no sanction or authority by the company. Thus the assessee dervied advantage from the company without its authority or knowledge and as such it will not amount to a benefit or perquisite obtained as defined in s. 2(24) read with s.17 of the IT Act, 1961. Thus, the learned ITO was wrong in adding the sum of Rs. 5400 as income of the assessee u/s 17(2) of the Act, 1961. 17. Since the assessee did not obtain any benefit or perquisite as required u/s 2(24) (iv) of the Act, 1961, he is entitled to standard deduction of Rs. 3,500 u/s 16(1) of the IT Act, 1961. 18. For the reasons discussed above, the findings of the authorities below are not correct. Accordingly, they are cancelled. 19. In the result, the appeal is allowed in full.
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1981 (9) TMI 139 - ITAT AHMEDABAD-B
Development Rebate, Allowance of, Industrial Company ... ... ... ... ..... n, the meaning of the word process were considered to be as under The word Process in its ordinary connotation seems to me to mean no more than the application of a method of manufacture or adaptation of goods or materials towards a particular use, purpose or end, while to subject means no more than to treat in some manner or other. So far as the word process is concerned, it has been stated to mean as no more than the application of a method of manufacture or adaptation of goods or materials towards a particular use, purpose or end. The concept involved is adaptation of goods or materials towards a particular use. This clearly shows that merely use of an item of goods like the film, as in this case, cannot constitute processing . The use of goods is distinct from processing of goods. In the result, we reject the assessee s contention and uphold the view of the lower authorities. 12. The appeal of the assessee may be treated to be partly allowed for statistical purposes only.
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1981 (9) TMI 138 - ITAT AHMEDABAD-B
Benefits Or Perquisites, Income ... ... ... ... ..... son could be said to have obtained a benefit or perquisite from a company, there should be some legal or equitable claim. 16. The assessee, being director and employee of the company, has used the motor car supplied by the company for his private and personal purposes for which there was no sanction or authority by the company. Thus the assessee derived advantage from the company without its authority or knowledge and as such it will not amount to a benefit or perquisite obtained as defined in section 2(24) read with section 17. Thus, the learned ITO was wrong in adding the sum of Rs. 5,400 as income of the assessee under section 17(2). 17. Since the assessee did not obtain any benefit or perquisite as required under section 2(24)(iv), he is entitled to standard deduction of Rs. 3,500 under section 16(i). 18. For the reasons discussed above, the finding of the authorities below are not correct. Accordingly, they are cancelled. 19. In the result, the appeal is allowed in full.
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1981 (9) TMI 137 - ITAT AHMEDABAD
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... ... ..... partment. 6. It was pointed out before us that the assessee has been delaying filing the returns for several years. We are not sure whether penal action has been taken or penalty levied for all these years. But one thing which strikes us as important is that this is an old assessee and apparently notices under s. 139(2) has been issued to the assessee for quite some of these years. We do not see why in the face of the specific provisions of s. 144 the ITO did not make an Exparte assessment for one or other of these years by doing which he would not have been a spectator to the assessee continuously delaying filing his returns so as to go on piling up amounts of penalty under s. 271(1)(a). In our opinion when the ITO or for a matter of that any authority can prevent an offence or stop the continuation of an offence he should do so rather than watch it to be committed and continued resulting into increasing and increasing penalties or punishments. 7. The appeals are dismissed.
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1981 (9) TMI 136 - HIGH COURT OF JUDICATURE AT BOMBAY
Gold (Control) - Acquisition of gold by the dealer ... ... ... ... ..... d, because it is well settled that what is admissible are only the conclusions recorded by the criminal Court and not the reasoning thereof. Whatever the criminal Court might have decided, that would have no effect as far as the confiscation of ornaments are concerned. The orders under challenge seems to be perfectly justified and requires no interference. 8. Accordingly, the petition fails and the rule is discharged with costs. At the stage of admission of the petition, the petitioners have agreed that they would not seek possession of gold weighing 142 grams during the pendency of this petition and on that statement the department has not proceeded to recover the amount of penalty. As the petitioners have now failed, the Department is bound to return the gold which was released by the appellate authority. It is open for the Department to adopt the necessary proceedings to recover the penalty but for recovering the amount of penalty, the released goods need not be retained.
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1981 (9) TMI 135 - HIGH COURT OF BOMBAY
Import - Penalty ... ... ... ... ..... Controller of Imports and Exports and also insisting that only the goods covered by the licences should be imported by them. They have also addressed a number of letters to all the authorities concerned in order to prevent their licences being misused. It is difficult in these circumstances to find them guilty of any negligence in connection with the import of goods. In these circumstances the learned Single Judge rightly came to the conclusion that the order imposing penalty on the petitioners which was upheld in Appeal as well as in Revision was an order passed without any application of mind and it was an order which could not be supported on the basis of facts as found in the inquiry. We accept the reasoning of the learned Single Judge given in his judgment for arriving at his conclusion. In our view, the order passed against the petitioners has been rightly quashed by the learned Single Judge. 9. In these circumstances we dismiss the Appeal with costs. Appeal dismissed.
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1981 (9) TMI 134 - HIGH COURT OF GUJARAT
Iron or Steel products - Words and phrases - Interpretation of Statute ... ... ... ... ..... could not be treated as scrap. The Court was not called upon to consider whether such rails, if they were rejected by the railway, could be considered to be unserviceable rails . This is the precise question which we are required to consider on the facts and in the circumstances of the case. We do not, therefore, think that the decision can be of any assistance to the excise authorities. 20. As a result of the foregoing discussion, we are of the view that M.C. Trivedi, J. was, with respect, in error in reversing the decree of the trial Court and in holding that the decision of the excise authorities to levy excise duty on the end products manufactured by the plaintiff from the second class rejected rails supplied by Hindustan Steel Ltd. was in accordance with law. 21. The appeal is, therefore, allowed and the decree passed by M.C. Trivedi, J. is set aside and the decree of the trial Court which was set aside in First Appeal No. 871 of 1975 is restored with costs throughout.
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1981 (9) TMI 133 - HIGH COURT OF JUDICATURE AT MADRAS
Valuation - 'related person' and 'distributor' scope of ... ... ... ... ..... an agreement which will have to be looked at, and if the totality of the terms and conditions enforceable between the parties partakes the nature of a distributor arrangement, then the related person concept would be applicable. 15. Sri Balasubramaniam would persit to contend that the ban imposed on dealing in goods belonging to others, and the after-sale service shall not be lightly brushed aside but be treated as essential features which expose the real nature of the transaction. In Jay Engineering Works Ltd. v. Union of India (1981 E.L.T. 284 - Delhi) it was held that The mere fact that the buyers effected after-sale services during the warranty period would not also indicate that the buyers had any interest in the business of the manufacturer. Therefore in the instant matter, on an analysis of the terms and conditions entered into, it has to be held that the petitioner s main dealers cannot be treated as related persons and hence the Rule Nisi is made absolute. No costs.
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1981 (9) TMI 132 - HIGH COURT OF MADRAS
Bail - Seizure of contraband goods - Voluntary statement - Admissibility ... ... ... ... ..... y applicable to the offences contemplated under the Customs Act, 1962, also and as such the provisions of Section 438 Crl. P. C. can certainly be applied with respect to a position that exists in this case. 12. On a careful and anxious consideration of the entire submissions that have been made with respect to the various allegations made in the petition as well as the counters, this court feels that at this stage the petitioners can be enlarged on bail, of course by imposing some stringent conditions. 13. The petitioners in Crl. M. P. 4970 and 4971 of 1981 will be enlarged on bail in the event of their arrest, on their each executing a bond for Rs. 5000 each with two sureties for alike sum to the satisfaction of the Sub-Divisional Judicial Magistrate, Tuticorin, on condition that they should report themselves before the respondent viz., the Assistant Collector of Customs, Tuticorin, daily during office hours, till the filing of the complaint. An order is passed accordingly.
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1981 (9) TMI 131 - HIGH COURT OF DELHI AT NEW DELHI
Penalty - Mis-declaration of the goods was a `mis-statement' ... ... ... ... ..... were signed by the manufacturers and shippers while the other invoice was an unsigned invoice. To my mind this argument has no relevance to the enquiry under Section 167(37). The extent of mis-statement of value is not relevant here. It is an admitted fact that even the invoice which shows lesser price, the price shown is much higher than the one declared by the petitioner. If the argument of the petitioner is that the invoice showing the lower price should have been accepted, the said price can in any case be taken as the real price within the meaning of Section 30. The department need not go into a market enquiry where the importer himself accepts a certain price on the invoice. I, therefore, find that Section 30 has been complied within the present case. 8. For the reasons stated above, I do not find that any ground is made out for interferring with the order of the Central Government dated July 27, 1972. The writ petition is dismissed with costs. The rule is discharged.
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1981 (9) TMI 130 - HIGH COURT OF DELHI AT NEW DELHI
Seizure - Goods seized but not physically removed ... ... ... ... ..... ed by the Department, no order under Section 110(1) was found necessary to be passed by the Department permitting the petitioner to retain the set, due to the undertaking given by him. It may be noted that after the set was received at Delhi the petitioner procured the proper licence for its use from the postal authorities at Delhi. 5. As I have held that the Department had in fact seized the T.V. set, there is a clear case of non-compliance of Section 110(2) read with Section 124 of the Act. As no action was taken within six months or the extended period under Section 124, the Department cannot take any further action in this matter. The Department is bound to return the T.V. set to the petitioner. On the facts of the case this would mean that the possession of the petitioner cannot be disturbed and no action can be taken against the petitioner for the alleged illegal importation of the T.V. set and its possession. 6. The petition succeeds with costs. Rule is made absolute.
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1981 (9) TMI 129 - ANDHRA PRADESH HIGH COURT
Tax Credit Scheme - Paper ... ... ... ... ..... ctable under the Finance Act and not under the Excises Act. 22. For all these reasons we are of the view that the special duty of excise is not duty of excise as contemplated under section 280 ZD of the Income-tax Act and therefore cannot be taken into account in the matter of granting a tax credit certificate under Section 280 ZD. 23. In the result, the judgment under appeal is set aside, the tax credit certificates dated 7-7-1973 and 13-7-1973 issued for the years 1968-69 and 1969-70 respectively are quashed, and the respondents are now directed to issue tax credit certificates for the year 1968-69 and 1969-70 to the appellant treating each item 17 of Schedule I to the Central Excises and Salt Act separately and excluding the above shortfall under Item 17(3) thereof, without, however, taking into consideration the special excise duty equal to 20 per cent of the total amount of excise duty so chargeable on such goods. The Writ Appeal is accordingly allowed in part. No costs.
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1981 (9) TMI 128 - MADRAS HIGH COURT
Confiscation and penalty - Offence - Penalty - Jurisdiction ... ... ... ... ..... o anything which he was required to do under the law or he had any knowledge that the contraband seized has been smuggled into the country. On the facts of the case, the Bench held that the person concerned had been asked to show cause why he should not be penalised in accordance with the provisions of S. 112 of the Act, without charging him with the ingredients of the offence which would expose him to a penalty, and therefore, he can neither give a proper answer nor adequately defend himself. If the above propositions are kept in view, I find that the orders passed by the authorities under the Act in the instant case cannot be sustained. There is lack of clarity and the whole matter has been dealt with in a sphere of ambiguity. Definitely, the petitioner must be deemed to have been put to prejudice by such proceedings and the orders passed thereon. This obliges me to interfere in writ proceedings. Accordingly the writ petition is allowed. There will be no order as to costs.
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1981 (9) TMI 127 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Friction Cloth - Liability to duty - Intermediary process, if taxed - Effect - Interpretation - Statutes or provision
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