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Case Laws
Showing 141 to 160 of 278 Records
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1987 (4) TMI 163 - CEGAT, NEW DELHI
Refund claim - Manner of computation of time ... ... ... ... ..... assessees are enforceable by the trade. This has been so ruled by the High Court of Gujarat in 1977 E.L.T. J67 (Guj.) in the case of Navgujrat Paper Industries relying upon Supreme Court rsquo s observation in U.O.I., and others v. M/s Anglo Afghan Agencies (AIR 1968 SC 718). Such circulars make for just and fair administration of the law inasmuch as they reduce the rigours of technicalities of procedure as in the instant case. Hon rsquo ble Supreme Court, somewhat in a similar vein, has observed in the case of U.O.I. v. A.V. Narasimhalu 1983 E.L.T. 1534 (SC) as follows ldquo We trust that the Administrative authorities will act in a manner consistent not with technicalities, but with a broader concept of justice if a feeling is to be nurtured in the minds of the citizens that the Government is by and for the people. rdquo 7. emsp In the result, no question of law worth a reference to High Court arises out of the impugned order. As such the reference application is rejected.
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1987 (4) TMI 162 - SUPREME COURT
Detention - Preventive detention ... ... ... ... ..... as being detained. We are not persuaded to hold that the two versions are so different as to cause any prejudice to the detenu. We, therefore, agree with the High Court and dismiss the appeal. 6. emsp The only other point argued before us by the learned Counsel for the petitioner is that all the materials available with the detaining authorities were not dispatched to the Advisory Board nor to the Central Government. After perusing the counter affidavit filed by the respondent we find that necessary materials had been dispatched. The petitioner cannot succeed on the plea that non-dispatch of materials had made the order of detention bad. In fact, the petitioner has not clearly averred as to what are the materials which he has in mind when he pleaded this case. We are not satisfied that the petitioner has made out a case for any relief in the writ petition either. The writ petition is accordingly dismissed. 7. In the result, both the appeal and the writ petition are dismissed.
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1987 (4) TMI 161 - CEGAT, NEW DELHI
Prosecution - Perjury - False statement in Affidavit ... ... ... ... ..... ngly direct that the applicant should within one month of the date of communication of this order pay a sum of Rs. 1,000/- by way of costs, by depositing the same into the account of the Central Revenues in the Treasury and report compliance with our order by 23rd July, 1986. rdquo xx emsp emsp emsp xx emsp emsp emsp emsp xx 4. emsp From the above narration of the facts it is clear that while restoring the appeal to its original number this Tribunal took into consideration the fact that there was a false averment in the affidavit, and therefore, at the request of the appellants some indulgence was shown by the Tribunal and the appeal was restored by imposing a cost of Rs. 1,000/-, apparently to compensate the respondent. Under these circumstances, we are of the considered opinion that it won rsquo t be expedient in the interest of justice to sanction the prosecution or to initiate any criminal proceedings against the deponent. Accordingly, the application in hand is rejected.
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1987 (4) TMI 160 - CEGAT, NEW DELHI
Appeal Classification of goods ... ... ... ... ..... the step and repeat machine is a step towards the repetitive printing it is a machine used for printing such repetitive designs. Furthermore in his discussion the Appellate Collector relied on the wording in Heading 84.34 that the machines covered are ldquo for preparing or working printing blocks, plates or cylinders. rdquo This machine, however, does none of these it prepares the negative which is employed for etching or engraving the designs on the rollers. 11. emsp There is no merit in the argument of Shri J. Gopinath that the goods fall under Heading 90.10 and equally there is no force in the argument of the alternative plea of Shri Gopinath that the goods fall under Heading 84.59(1). We also do not find any weight in the argument of the learned Advocate that the goods fall under Heading 84.34 of the Customs Tariff Act, 1975. In view of the above discussion, we hold that step and repeat machine falls under Heading 84.40 of CTA 1975. The appeal is disposed of accordingly.
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1987 (4) TMI 159 - CEGAT, NEW DELHI
Steel castings from fresh unused steel melting scrap on which duty is paid ... ... ... ... ..... in passing - that they would have been entitled to claim benefit of exemption under Notification No. 17/71 also. This is not substantiated. Nor is it an issue before us. Therefore, this has not received our consideration. 18. emsp Finally, as regards the claim that the demand for duty is barred by limitation, as rightly pointed out by the learned S.D.R., no view can be taken in the absence of the RT-12s which have not been filed. This claim, remaining unsubstantiated, has also to be rejected. 19. emsp We are constrained to observe that at pages 31 to 33 of the paper book filed by the appellants, there is a copy of the Notification No. 152/77, the benefit of which has been claimed by the appellant, which does not contain the last proviso discussed in para-14 (supra). This is the proviso in view of which appellants cannot claim the benefit of the notification. We express our utmost displeasure at the lack of care and attention in the preparation of the copy. Appeals dismissed.
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1987 (4) TMI 134 - ITAT MADRAS-C
... ...
... ... ..... . It may be possible to bifurcate the property inasmuch as a large area of unbuilt land is available in front the house. But that does not by itself mean that the property can be visualised as two units-one having the building and the other as a vacant site, as long as the entire unit is treated as one and also used as one both by the building regulations in operation and the assessee. It is only for this situation that r. 1BB specifically provides that where the unbuilt area is larger than the specified are there should be a proportionate addition to the value determined for the property. In the circumstances, the authorities below were not at all justified in bifurcating the property and valuing the land separately when it was part of a single property which came under the purview of r.1BB and had been valued thereunder. We, therefore, delete the addition of Rs. 4,50,000. We direct the WTO to recompute the net wealth of the assessee. 4. In the result, the appeal is allowed.
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1987 (4) TMI 132 - ITAT JAIPUR
... ...
... ... ..... opted for estate duty purpose. The ld. Valuation Officer had considered an extra value of the land at Rs. 6,375 on account of possibility of construction of first floor of the commercial properties. On this, the plea of the counsel for the Accountable Person was that the entire property is let out and no part of it was under the occupation of the deceased and, therefore, taking a separate value as such would be wrong. The ld. departmental representative only supported the orders of the authorities below. On this issue, we are of the view that the Accountable Person must succeed for the reason that the property being entirely let out and it is not the case of the Department that any part of it was in the possession of the Accountable Person including any value on the probability of the future construction would not be proper and in the circumstances of the case and accordingly we delete the amount so included of Rs. 6,375. The appeal shall be treated as allowed on these terms.
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1987 (4) TMI 131 - ITAT JAIPUR
... ...
... ... ..... the machinery or plant without deducting therefrom the amount of subsidy received from the Government. This view was being taken on the basis of the ruling of the special Bench in the case of Pioneer Match Works vs. ITO (1983) 15 TTJ (Mad) 88 (SB) (1983) 3 ITD 714 (Mad) (SB). 3. Recently, the Andhra Pradesh High Court in the case of CIT vs. Godawaridevi Plywood Ltd. 21 TLR 325 had the occasion of considering this issue as well as the Special Bench. Their Lordships elaborately considered the various terms of providing of subsidy for industrialisation. Their Lordships were of the view that both views possible, that is, it could be treated as contribution towards the cost of plant and machinery as also not contribution as was held by the special Bench of the Tribunal. we, however, chose to take the view in favour of the assessee. Since even this case goes to support the plea of the assessee, we, are accordingly upholding the order of the AAC and dismiss the departmental appeal.
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1987 (4) TMI 130 - ITAT JAIPUR
Carrying On Business, Minor Child ... ... ... ... ..... was not under the control of the ladies but under the control of the assessee is not based on sufficient material. Rather, the statement of capital of the ladies indicated otherwise especially in the case of Smt. Mohinidevi who had disposed of all her powerlooms in paying off the creditors as for performing the marriage of her son and daughter. In view of these several circumstances, we are not in a position to come to the same conclusion as was arrived at by the ITO and the IAC. We, therefore, uphold the action of the CIT(A) in deleting the incomes of the two ladies from the hands of the assessee. 17. In respect of the trading addition, the CIT(A) had applied the rate of 4.5 per cent on the basis of similar other assessees carrying on similar businesses. It is not the claim of the department that the conclusion arrived at by the CIT(A) is not based on similar comparable cases we are not inclined to interfere with his findings. We, therefore, dismiss the departmental appeal.
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1987 (4) TMI 129 - ITAT INDORE
... ...
... ... ..... d already come into force. In a way, the lsquo occurrence rsquo continued right upto 27th March, 1984. Thus, penalty for the whole period during which the default continued is to be levied under the amended provision at 2 per cent of the assessed tax for each month. The provision of sec. 18(1)(a) both before and after its amendment do not provide for levy of penalty in respect of lsquo half-backed rsquo defaults. It is not permissible to cut and split the default on monthly basis. Anyway, the approach that default starting on 1st July, came to an end with the end of the month and a new default started in the next month will make the default a lsquo non-continuing one rsquo . For the above reasons, we hold that the AAC was right in holding that the penalties for defaults under s. 18(1)(a) were required to be computed in accordance with the provisions of amended law. For the above reasons, we find no force in these appeals of the Revenue. The appeals are, accordingly dismissed.
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1987 (4) TMI 128 - ITAT INDORE
Assessment Year, Late Filing, Supreme Court ... ... ... ... ..... ued , the new provisions had already come into force. In a way, the occurrence continued right up to 27-3-1984. Thus, the penalty for the whole period during which the default continued is to be levied under the amended provision at 2 per cent of the assessed tax for each month. The provisions of section 18(1)(a) both before and after its amendment do not provide for levy of penalty in respect of half-baked defaults. It is not permissible to cut and split the default on monthly basis. Anyway, the approach that default starting on 1st July came to an end with the end of the month and a new default started in the next month will make the default a non-continuing one . For the above reasons, we hold that the AAC was right in holding that the penalties for defaults under section 18(1)(a) were required to be computed in accordance with the provisions of amended law. 8. For the above reasons, we find no force in these appeals of the revenue. The appeals are, accordingly, dismissed.
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1987 (4) TMI 127 - ITAT HYDERABAD-B
... ...
... ... ..... we are inclined to accept the arguments advanced on behalf of the assessee and ultimately we are inclined to confirm the ld. CIT(A) s order. We confirm his finding that the provision to file the audit report along with the return under s. 80J (6a) is only directory and not mandatory. Even otherwise the ITO from the facts and circumstances of this case should have given an opportunity to the assessee to rectify the defect. The ITO admittedly did not give any such opportunity to the assessee and therefore the appeal being a continuation of the original proceedings the CIT(A) before who the appeal is pending, is entitled to receive or take cognizance of the audit report filed on 3rd Jan, 1985 and act upon it. We are also of the opinion that the lower appellate authority is quite justified to hold that the assessee is entitled to the correctly computed relief of s. 80J by the ITO. In the result, the appeal of the Department is found to be without merit and hence it is dismissed.
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1987 (4) TMI 126 - ITAT HYDERABAD-B
Assessment Year, House Rent Allowance ... ... ... ... ..... then and the then Vice Chancellor the assessee herein was compelled to stay in his own house the University authorised to pay house rent to him at Rs. 1,000 per month. There is no quarrel about the date from which and the period to which such house rent was granted and therefore we are not stuffing this order with too many particulars in that regard. From our first discussion it is evident that the conclusion reached by the Appellate Assistant Commissioner in para 7 of his impugned orders that the same amount if liable for double taxation--as part of the salary in the first instance and as rent in the next--is nothing but an absurd proposition which does not have any foundation in law. 7. In the result the appeal is allowed. The Income-tax Officer is directed to exclude Rs. 35,700 from the amount of Rs. 63,342 for the assessment year 1979-80 and he is directed not to include the said amount as part of arrears of HRA received by him or as part of his salary as past or present.
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1987 (4) TMI 125 - ITAT HYDERABAD-A
Foreign Currency, Foreign Technician ... ... ... ... ..... (Cal.) for the proposition that the Tribunal had the power to sustain the order on a different ground than what is contained in CIT s order and the Tribunal also had the power to remand the matter. He also cited CIT v. J. Jenkin Thomas 1975 101 ITR 511 (Mad.) and argued that the place of duty of the foreign technician was Ramachandra Puram and so whatever was paid to him becomes part of salary and s. 10(14) does not apply. 22. In reply, on behalf of the assessee, it is stated that the Income-tax Officer dealt with s. 10(6)(vii) and also the provisions of Double Taxation Agreement. He also held that there is no employer and employee relationship between the BHEL and foreign technicians. Copy of the Income-tax Officer s order dated 21-3-1983 is also filed before us and we found that the submissions made by the learned counsel for the assessee are correct. Therefore, having regard to our above discussion, we allow the appeals and set aside the orders of the learned Commissioner.
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1987 (4) TMI 124 - ITAT HYDERABAD-A
Assessment Year, Body Of Individuals, Previous Year, Registered Firm ... ... ... ... ..... ssociation of Persons or a Body of Individuals is the same and in that status the erstwhile partners had to be taxed and the assessee-firm could not be taxed as a registered firm. In the case before us, since the firm itself stood dissolved in terms of s. 42(b) of the Indian Partnership Act, 1932, there is no question of assessment being made in the status of unregistered firm or registered firm. 8. Before parting with this appeal, we may add that the concession of the representative of the assesses before the Income-tax Officer that the assessment should be made in the status of au Association of Persons is not binding on the assessee on the principle that any concession made by a representative on a question of law is not binding on the assessee. 9. For the above reasons, we hold that the assessment should be made in the status of Body of Individuals and to this extent we modify the order of the Appellate Assistant Commissioner. 10. In the result, the appeals are dismissed.
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1987 (4) TMI 123 - ITAT HYDERABAD-A
Standard Deduction, Wholly And Exclusively ... ... ... ... ..... by the assessee are distinguishable. In the case of M.V.N. Setty IT Appeal Nos. 602 to 604 (Bang.) of 1978-79, dated 24-7-1980 , a finding of fact has been given that the car has been exclusively used for office purposes. In the case of D.S. Seth IT Appeal Nos. 2280 and 2281 (Hyd.) of 1977-78, dated 9-9-1978 , a finding has been given that the duties of the assesses were such that he does not go straight from residence to office but on the way has to attend to several official duties and the element of personal use was negligible. It was on this finding that the assessee s contention was accepted. In the case before us the rules regarding Staff Car clearly show that the journey from residence and office is also treated as duty run and, therefore, the journey, which otherwise is not in the performance of the duties, is treated as such. As we have explained earlier this distinguishes the assessee s case from the other cases. 11. In the result, we will dismiss the three appeals.
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1987 (4) TMI 122 - ITAT HYDERABAD-A
Previous Year ... ... ... ... ..... the copy of extension in delivery, otherwise send a Bank Draft for Rs. 58,937.92 in favour of the undersigned or clarify if there is any amendment in the order. From this communication, it is apparent that the customer himself is not aware of the fact whether any extension of time limit was granted or whether there was any amendment to the order etc. It is also significant that unlike the case of invoices against Sl. Nos. 8, 9 and 10, in respect of these invoices the customer had not chosen to invoke clause 3(ii) of the order read with clause 27 of form B cited supra. The decision of the Bombay High Court will be of no avail in respect of these invoices. As for the invoices against Sl. Nos. 4, 5, 6 and 7, we have already indicated that there is no correspondence placed before us and, therefore, we are unable to apply the ratio of the decision of the Bombay High Court in respect of the excess amount covered by the said invoices. 12. In the result, the appeal is partly allowed.
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1987 (4) TMI 121 - ITAT HYDERABAD
Business Expenditure ... ... ... ... ..... irectly from the scheme of the take over of the entire business as a going concern. Hence the payment to Shri V.V. Mistry cannot be said to be an expenditure arising in the course of the running of the business by the assessee. In Karimtharuvi Tea Estates Ltd. v. CIT 1964 54 ITR 237 (Ker.) the assessee purchased a tea estate under an agreement which provided that all dues payable to the labour shall be paid by the purchaser. The assessee paid Rs. 11,621 to the labour of the estate as bonus for their service under the vendor and the said amount was claimed as deduction. The Kerala High Court held that the payment of Rs. 11,621 was part and parcel of the consideration for the sale and the said expenditure was in the nature of capital expenditure and was not deductible. The above ratio would squarely apply to the instant case. In my view the lower authorities were justified in disallowing the claim for deduction of Rs. 15,000. 4. In the result, the appeal fails and is dismissed.
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1987 (4) TMI 120 - ITAT DELHI-E
... ...
... ... ..... t to earn profits. The decisions of the Hon ble Supreme Court of India reported in Addl. CIT vs. Surat Art and Silk Manufacturers Association (1979) 13 CTR (SC) 378 (1980) 121 ITR 1 (SC), CIT vs. Andhra Chamber of Commerce (1981) 130 ITR 184 (Mad), CIT vs. Andhra Pradesh State Road Transport Corporation (1986) 52 CTR (SC) 75 (1986) 159 ITR 1 (SC), are on the point and support from those decisions has been well taken by the learned authorised counsel of the assessee respondent. The identical grounds of the Revenue in the three assessment years are rejected and the findings of the CIT(A) are upheld . 6. In view of the findings of fact given by the Tribunal the answer to the question, if we were to refer one, would be self-evident and, therefore, academic and unnecessary. 7. Before parting we like to place on record that we were ably assisted by Shri S.K. Haldar and Shri P.L. Juneja Advocate in disposing of the reference applications. 8. All the three applications are dismissed.
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1987 (4) TMI 119 - ITAT DELHI-D
Orders Prejudicial To Interests ... ... ... ... ..... n view of complete prohibition contained in clause (a) of sub-section (2) of sec. 263, as it existed before 1-10-1984 because the assessee got a vested right on 27-2-1984 of immunity of proceedings under sec. 263 of the Act. 14. If the intention and the tenor of the CIT s order was to seek revision of the order of assessment of17th December, 1977, it certainly could not even be attempted in March, 1986. 15. I have dealt with the various facets above and the order brought in appeal is considered bad on various counts, independent of each other because of incurable legal infirmities. 16. In the case before me I am of the considered view that the learned IAC (Asst.) dropped the proceedings u/s 147(a) of the Act after accepting plausible explanation and his order, therefore, was not erroneous, much less prejudicial to the interests of the revenue. 17. In the result, the CIT s order is cancelled and the appeal allowed on several counts independent of each other, as detailed above.
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