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Showing 1 to 20 of 615 Records
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2004 (9) TMI 714
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... ... ..... practice that amounts are to be disbursed for effective transfer of a house, the assessee could not have produced evidence in support of its stand. 13. On the other hand, in H.J. Thakker v. 5th ITO , 34 TTJ (Bom) 53, which has been relied by the assessee, it was, inter alia, held that the amount of donation to society and the amounts which were given /spent for acquiring, should be taken into account in determining the cost of acquisition of the property. 14. In Ketan Bolinjkar v. ACIT , (2004) 2 SOI 868,(MUM), it was held, inter alia, that the assessees were entitled to reduce the amount paid to the sisters in their respect hands. The assessees had sold their ownership rights in a property and had claimed deduction of certain amounts paid to their sisters for vacating the portion of the property occupied by them peacefully. 15. In view of the above discussion, finding no error with the order of the learned CIT(A), we uphold the same. 16. Resultantly, the appeal is dismissed.
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2004 (9) TMI 712
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... ... ..... t did not endorse the view as this plea was not established and the material on record was on the contrary established that Anil Kumar had fired the shot resulting in the death of one of deceased persons. The presumption that FIR was ante-timed was on an erroneous reading of the evidence of PW-3. The trial court completely lost sight of the fact that PW-3 was an illiterate rustic lady and minor variance in her statement should not be given primacy when the evidence itself was recorded long time after and it should not have been made basis for coming to a conclusion that the FIR was ante- timed. It is trite law that when oral evidence is credible and cogent, medical evidence is contrary, is inconsequential. Only when the medical evidence totally improbabilises the oral evidence, adverse inference can be drawn. This is not a case of that nature. 13. Above being the position, we find no infirmity in the judgment of the High Court to warrant interference. The appeal is dismissed.
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2004 (9) TMI 711
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... ... ..... n view of the aforesaid discussions and considering the facts and circumstances, I find that the order passed by all the authorities i.e. Dy. Collector, Collector as well as the State Government deserve to be modified by observing that the Mamlatdar shall consider the matter in light of the observations made by this Court hereinabove in this judgement and shall take appropriate decision in accordance with law after giving opportunity of hearing to the petitioners as well as to respondent No. 4. The aforesaid exercise shall be undertaken by the Mamlatdar as early as possible preferably within six months from the date of receipt of the order of this Court. Until the decision is rendered by the Mamlatdar, status-quo regarding the revenue record of the land in question shall be maintained. 11. The petition is partly allowed to the aforesaid extent. Rule partly made absolute. Considering the facts and circumstances, there shall be no order as to costs. Direct service is permitted.
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2004 (9) TMI 710
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... ... ..... pellant herein be considered for appointment as EDBPM in the nearby vicinity if otherwise she is fit. 19. No doubt relying on Rekha Chaturvedi, the learned counsel for the appellant submitted that in that case this Court after holding the selection process unlawful, did not interfere with the action and refused to set aside illegal appointment on the ground that the case was heard after eight years. In the case on hand, however, respondent No. 6 had approached the Tribunal immediately, the Tribunal considered the facts and circumstances of the case and granted relief to respondent No. 6 and also made suitable observations so that the present appellant may be accommodated if possible. Moreover that order was confirmed by the High Court. We, therefore, see no reason to disturb that direction. 20. For the foregoing reasons, the appeal deserves to be dismissed and is, accordingly, dismissed. In the facts and circumstances of the case, however, there shall be no order as to costs.
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2004 (9) TMI 709
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... ... ..... antive law and there is no indication from the rule-making authority that it will have retrospective effect. The Gauhati High Court has agreed with the view taken by the Calcutta High Court in the case of Bishnauth Tea Co. Ltd. (supra). 11. We are in respectfully agreement with the view taken by the Calcutta High Court in the case of Bishnauth Tea Co. Ltd. (supra) and Gauhati High Court in the case of Assam Frontier Tea Ltd. (supra) and, therefore, of the opinion that rule 6AA did not have any retrospective operation so as to enable the respondent to claim weighted deduction in respect of the items falling under sub-clause (ix) of clause (b) of sub-section (1) of section 35B of the Act for the assessment year 1981-82 which have prescribed only on 1-8-1981, by insertion of rule 6AA. 12. In view of the foregoing discussion we answer the question referred to us in the negative, i.e., in favour of the revenue and against the assessee. However, there shall be no order as to costs.
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2004 (9) TMI 708
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... ... ..... rom the custody and absconded. His property was put to sale. Judgment-debtor deposited Rs. 50/- and Rs. 100/- towards the payment of decretal amount. The case was adjourned a number of times at the request of the judgment- debtor but in spite of the adjournments given to satisfy the decree, his arrest and publication to sell his property, the judgment-debtor had failed to deposit the decretal amount. 18. For the reasons stated above, this appeal is accepted with costs. Order of the High Court is set aside and that of the executing court is restored. The executing Court shall now proceed with the execution petition and dispose it off in accordance with law. Since the decree is of the year 1973 we would request the executing Court to dispose of the execution petition on priority basis and if possible within a period of three months from the date of the receipt of the copy of this order. 19. Office is directed to remit back the original record to the executing Court immediately.
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2004 (9) TMI 707
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... ... ..... the main order has been dismissed it would not be open to challenge the main Order again. Further, it is settled law that a Special Leave Petition is not maintainable against an Order in a Review Petition. These authorities have not been shown or considered by this Court whilst passing the above Orders. Once S.L.P. is not maintainable no Orders can/should be passed thereon except to dismiss the same. In view of the settled position, the above mentioned Orders cannot be considered to be precedents. 2. As the Special Leave Petitions are not maintainable, leave to file a Special Leave Petition is refused. 3. S.L. Ps. will stand dismissed. Held In future if a Special Leave Petition is filed against the Order dated 31/5/2002 in LPA No. 271/97 and LPA No. 278/97 or Order dated 18/12/2003 in RA No. 1578/2002 in LPA No. 271/97 and RA No. 1590/2002 in LPA No. 278/97 of the High Court of Delhi, Office to place this Order in the file of that Special Leave Petition with an Office Report.
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2004 (9) TMI 706
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... ... ..... Prakash is unable to protect his interests. My attention has been drawn to the observations made by the Hon'ble Division Bench on 9.10.2001 to the effect that Shri Brahm Prakash, who was accompanied by his Wife, is not a person of weak intellect and is capable of looking after his affairs. If the Hon'ble Division Bench was of that opinion, the entire matter could have been laid to rest in the Appeal itself. A final observation has been made by the Hon'ble Division Bench. 9. Having considered all the aspects of the case not only in 1999 when the matter was earlier dealt by me, and having given a fresh consideration, I am of the unequivocal opinion that Shri Brahm Prakash is, incapable, by reason of his mental infirmity, being of abnormally low I.Q., of protecting his interests in the present litigation. 10. Accordingly, I appoint Mrs. Meena Goel, Wife of Shri Brahm Prakash, as his guardian ad litem. All the pending applications stand disposed of with these Orders.
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2004 (9) TMI 705
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... ... ..... herewith the audit report was enclosed. 5. In the facts of this case we are satisfied that no question of law much less any substantial question of law arise from the judgment dated 1-4-2004 of the learned Income Tax Appellate Tribunal, Jaipur Bench, Jaipur. The conduct of the appellant- assessee of withholding of audit report though in time it is obtained by him is another ground which creates suspicion and doubt in the mind of the Court. In the memo of appeal the appellant-assessee has framed as many as 6 questions but none does arise for consideration of the court in the matter. 6. In the result, the appeal fails and the same is dismissed.
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2004 (9) TMI 704
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... ... ..... es granted under sub-section (1) of Section 58 cannot be sustained. The learned counsel for the revenue could not satisfy us that without initiation of any enquiry under sub-section (2)(b) for cancellation of licences, the licences granted under sub-section (1) of Section 58 could have been suspended under sub-section (3) of Section 58. 9. In what we have observed above, the impugned order of suspension dated 20th August 2004 has to be set aside. 10. The writ petition, accordingly, succeeds. The order of suspension dated 20th August 2004 is set aside. However, it is clarified that the concerned authority is not precluded in taking appropriate action against the petitioner in accordance with law under sub-section (2)(b) of Section 58 of the Customs Act, 1962 and in that event it will be open to him to pass fresh order under subsection (3) of Section 58 as well. The contentions of the petitioner are kept open to be agitated in subsequent proceedings, if necessary. 11. No costs.
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2004 (9) TMI 703
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... ... ..... pex Court has held as follows - The consequence of the said amendment made with retrospective effect is that the powers under section 263 of the Commissioner shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in an appeal. Accordingly, even in respect of the aforesaid three items, the powers of the Commissioner under section 263 shall extend and shall be deemed always to have extended to them because the same had not been considered and decided in the appeal filed by the assessee. This is sufficient to answer the question which has been referred." (p. 52) Thus, the Commissioner was well within his jurisdiction under section 263 of the Act in cancelling that part of the assessment order which was not subject-matter of appeal. In view of the foregoing discussion, we answer the question referred to us in negative i.e., in favour of the Revenue and against the assessee. However, there shall be no order as to costs.
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2004 (9) TMI 702
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... ... ..... -day affairs of the company. The explanation given by the father that he was directly responsible for the violations unwittingly was accepted by SEBI and he was barred from the securities market for a period of three years. When SEBI itself in its order clearly states that the appellants were not in charge of the day-to-day affairs of the company, it cannot be by any stretch of imagination said that the appellants are guilty and have violated the Regulations. However, we do not think that the judgments on the criminal side can be of much assistance to the appellant since they relate to a higher standard of proof. 22. Therefore, having held that the appellants have not had anything to do with the day-to-day affairs of the company, as admitted by SEBI in its impugned order, we do not think that the appellants can be fastened with any liability. 23. Accordingly, we set aside the impugned order in so far as the appellants are concerned, and allow the appeal. No order as to costs.
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2004 (9) TMI 701
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... ... ..... nce liberty of a person is involved. The Supreme Court has repeatedly observed that the right to a speedy trial is a fundamental right under Article 21 of the Constitution. There cannot be any doubt that such an observation is equally applicable to the disposal of Habeas Corpus Petitions. It is true that many of the matters cannot be dealt with expeditiously because of docket explosion in the High Courts. However, the duty of the detaining authority or the State in facilitating early disposal of the cases cannot be over emphasised. The State Government cannot delay the disposal of Habeas Corpus Petitions on the ground of filing counter. This is not to suggest that reasonable time for filing counter should not be granted. However, seeking repeated adjournments for filing counter obviously cannot be countenanced. The logic of making sincere attempts to expedite disposal of the representation of the detenu is equally applicable to expeditious disposal of Habeas Corpus Petitions.
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2004 (9) TMI 700
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... ... ..... tion, under any circumstance, the Court shall not compromise with the further progress of the proceedings and see to it that the presence or absence of either of the parties does not impede the proceedings. (xi) In a given case, similar parameters be applied for granting exemption to the complainant if his absence is not likely to cause prejudice, if any, to the accused or hinder the progress of the case/complaint. 11. Insofar as the instant five petitions are concerned, the orders impugned shall remain stayed until the concerned Magistrates pass appropriate orders keeping in view the observations made in this Judgment. The learned Magistrates to pass appropriate orders within two weeks from the date of receipt of this judgment. The petitioners are directed to produce a copy of this judgment before the concerned Magistrate within four weeks from today. 12. In the result, these petitions are disposed of. An authenticated copy of this order may be made available to the parties.
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2004 (9) TMI 699
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... ... ..... nt for two months. 4. The appellant and the complainant settled the matter amicably and memo of settlement is produced by the parties and the settlement is signed by the parties as well as the counsel for the respective parties. 5. In view of the settlement, the conviction and sentence against the appellant is set aside. 6. The appeal is disposed of accordingly.
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2004 (9) TMI 698
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... ... ..... nderstands that he has taken out the Policy against theft. He hardly understands whether it should precede violence or force. Therefore, a policy should be a meaningful policy so that a common man can understand what is the meaning of burglary in common parlance. Though we have interpreted the present policy strictly in terms of the policy but we hope that the Insurance Companies will amend their policies so as to make them more meaningful to the public at large. It should have the meaning which a common man can easily understand rather than become more technical so as to defeat the cause of the public at large. In the result, we allow this appeal, set aside the order passed by the National Consumer Disputes Redressal Commission, New Delhi confirming the order of the State Commission & District Forum. But the amount of compensation which has already been paid to the respondent shall not be recovered in the facts and circumstances of the present case. No order as to costs.
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2004 (9) TMI 697
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... ... ..... ng for the sake of argument that the petition was maintainable under Article 227 of the Constitution of India, then also this Court would have refrained itself from exercising its extraordinary jurisdiction on the peculiar facts and circumstances of this case. 10. In view of this, this petition fails and is summarily dismissed. 11. At this stage, a request is made by learned counsel Mr.Joshi for the petitioner to extend the date of depositing the amount of ₹ 1.50 crores which was to be deposited by the petitioner before the Tribunal on or before 13.09.04, without prejudice to his rights and contentions, on the ground that the impugned order passed by the Tribunal on 10.08.2004 was received only on 30.08.2004 and without wasting much time, the petitioner had approached this Court by way of this petition at the earliest. Having regard to the facts and circumstances of the case, request is granted and the petitioner is given three weeks time to deposit ₹ 1.50 crores.
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2004 (9) TMI 696
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... ... ..... any such permission, they shall not recover anything extra/over and above the allotment of ₹ 84,495.60. 9. Further, if TDS amount is deducted they will now pay that over to the Respondent with interest thereon at the rate of 15% from date it was so deposited till payments. Such recalculation to be made within 15 days from today and the amounts found due and payable to the Respondent to be paid to him within 15 days thereafter. A compliance report to be filed in this Court within one month from date. A copy of the recalculation to be annexed to the compliance report. 10. We clarify that this Order shall not be taken as a precedent in any other matter as the order is being passed taking into account special features of the case. The Forum/Commission will follow the principles laid down by this Court in the case of Ghaziabad Development Authority vs. Balbir Singh (supra) in future cases. 11. With these observations, the Appeal stands disposed of with no order as to costs.
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2004 (9) TMI 695
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... ... ..... t of which these inputs are used are not exempted goods as the principal manufacturer i.e. Hi-Tech Gears Ltd. clear these goods on payment of duty from their factory. The issue involved in this matter is no more-res-integra as it has been settled by the Appellate Tribunal in the case of Jindal Polymers v. CCE, Meerut-2001(135) ELT 657 (Tribunal) wherein the Tribunal has held that the requirement of Notification No. 214/86-CE is that the final product should be those on which duty of Excise is leviable and the chain of credit has to be extended to the stage of clearance of the finished goods by the principal manufacturer on payment of duty. The Appellate Tribunal has relied upon the decision of the Tribunal in the case of Bajaj Tempo v. CCE-1994 (69) ELT 122. This decision has also been followed by the Tribunal in the case of Shakti Insulated Wires Ltd. v. CCE & C, Mumbai-IV-2002 (145) ELT 668. Following these decisions we set aside the impugned Order and allow the appeal.
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2004 (9) TMI 694
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... ... ..... ion of the provision of Section 20 of the 1988 Act comes to the conclusion that such alternative remedy is available to the writ petitioners before it. In case the High Court takes the view that writ petitions are tenable, and that no other equally efficacious alternative remedy is available to the writ petitioners, then the High Court shall decide the writ petitions on their merits. Although, learned counsel have cited before us a large number of authorities, we consider it unnecessary to refer to them in the view we are inclined to take. All contentions of the parties are kept open to be canvassed before the High Court. Considering that the writ petitions have been pending for quite some time, and that they also pertain to cases of termination of services of employees, it is preferable that the hearing of the writ petitions is expedited. The High Court is requested to dispose of the writ petitions, preferably, within a period of six months from the receipt of this judgment.
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