Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: customs excise and service tax appellate tribunal cestat delhi Year: 1988 Page 1 of about 30 results (0.108 seconds)

Aug 16 1988 (TRI)

Man Singh Lamba and Sons Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-16-1988

Reported in : (1989)(23)LC586Tri(Delhi)

..... holding a licence. it is, therefore, clear in the context of the gold (control) act, that in the case of firm, the "person" who holds a licence is the firm itself. as under the income-tax act, so under this act a firm is also a "person" capable of holding a licence. the terms of rule ..... relied upon as representing the truth. much depends upon the facts and circumstances of each case. in the case of mehta parekh & co. v. income tax commissioner, supra it was held that normally speaking if the officer desires to challenge the correctness of affidavits he should call the deponents for being cross- ..... support of this contention he heavily relied upon the judgment of the hon'ble supreme court rendered in the case of mehta parekh & co. v. income tax commissioner, air 1956 sc 554 and also cited the few other judgments of the different high courts. in reply smt. nisha chaturvedi, learned sdr submitted ..... of pearl woolen mills ltd. v. c.i.t. patiala (1980) 123 itr 658 (v) allahabad high court judgment in the case of additional commissioner of income tax lucknow v. shrimati triveni devi (1974) 97 itr 390. (n) whether on the facts and circumstances of the case the cc & ce & appellate tribunal ..... good piece of evidence and could not be ignored unless the same were controverted by the concerned authorities namely: (i) mehta parekh and co. v. commissioner of income tax bombay (1956) 30 itr sc 181 - air 1956 sc 557, (ii) madras high court judgment in the case of ka. subramanium v. controller of .....

Tag this Judgment!

Feb 28 1988 (TRI)

Collector of Customs Vs. Wyeth Labs Limited

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-28-1988

Reported in : (1988)(16)ECC83

..... 'c'.(a) by affixing it on the notice-board of the customs house." a.s. sunder rajan, the learned jdr cited the judgment under the income tax act, 1961. he laid special emphasis on the case of hindustan development corporation v. ito, spl. circle 3 and ors. reported in 118 itr 873. ..... by limitation." the hon. calcutta high court had come to this conclusion on the ground that there was no authorisation by the commissioner of income tax to the income tax officer to receive orders. in the matters before us, there are specific orders issued by the collector of customs, bombay vide order no. ..... the collector (appeals) has sent to the coordination unit of the tribunal in his office. for all purposes, the assistant collector, coordination unit had acted as agent of the collector and now he cannot say that service on the assistant collector, coordination unit was no service on the appellant." following ..... orders of the collector of customs (appeals) on his behalf. therefore we are not inclined to accept the contention of kotwal that this unit acted as the agency of the collector to receive the appellate orders which was a ministerial function only. the statement of kum. r. shakuntala, assistant ..... p.o. (s.g.), one stenographer, one upper division clerk and one ldc. pending bringing into force of new chapter xv of the customs act this unit was entrusted with the responsibility of considering reviews of the appellate collector's orders. it also contained the collector's directions that with effect .....

Tag this Judgment!

Sep 07 1988 (TRI)

Nandlal Jagan Nath Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-07-1988

Reported in : (1988)(19)LC279Tri(Delhi)

..... case the full bench of the p&h court held that in view of the definition of the word "person" in section 2(31) of the income-tax act, a firm, for the purpose of the income tax act, has a separate personality and existence independent of the partners who constitute it and is taxable as a unit. and further added that where a special provision ..... that under the law of partnership a firm has no legal existence apart from its partners and it is merely a compendious name to describe its partners....but under the income-tax act the position is somewhat different. a firm can be charged as a distinct assessable entity as distinct from its partners who can also be assessed individually. section 3 which is ..... definition of 'person', and may be exposed to an order for payment of penalty in the circumstances set out in clauses (a), (b) and (c) of section 28 of the income-tax act. thus it stands concluded by the hon'ble supreme court that a partnership firm is a 'person' within the meaning of section 3 (42) of the general clauses ..... extracted earlier postulates a firm holding a licence. it is, therefore, clear in the context of the gold (control) act, that in the case of firm, the "person" who holds a licence is the firm itself. as under the income-tax act, so under this act a firm is also a "person" capable of holding a licence. the terms of rule 2(dd) do not .....

Tag this Judgment!

Nov 30 1988 (TRI)

Collector of Central Excise Vs. E.i.D. Parry (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-30-1988

Reported in : (1989)(21)LC49Tri(Delhi)

..... so and has allowed him a reasonable opportunity of being heard." the provisions of section 35-c(2) are similar to provisions of sub-section (2) of section 254 of income-tax act, 1961. sub-section (2) of section 35c and sub-section (2) of section 254 will clearly show that para materia of the wording of both the sections is similar. the ..... all the powers (except possibly the power of enhancement which are conferred upon the appellate asstt. commissioner by section 31 of the act. consequently the tribunal has authority under this section to direct the appellate assistant commissioner or the income-tax officer to hold a further enquiry and dispose of the case on the basis of such enquiry. rule 12 of the appellate ..... are of the opinion that the tribunal has got sufficient power under section 33(4) of the act to entertain the arguments of the deptt. with regard to the application of paragraph 2 of the taxation laws order and remand the case to the income-tax officer in the manner it has done. it is necessary to state that rules 12 and 27 ..... tribunal rules, 1946 made under section 5a (8) of the act provides as follows - the appellant shall not except by leave of the tribunal urge .....

Tag this Judgment!

Apr 21 1988 (TRI)

Collector of Central Excise Vs. Paper Packing Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-21-1988

Reported in : (1988)(17)ECC137

..... assessment to tax the income of the partnership firm has to be assessed in the hands of the firm as a single unit, the first itself ..... the persons who constituted the firm". this dictum was approved by the house of lords in income tax commissioner for city of london v. gibbs 10 itr supp. 121, and was accepted as good law in india in respect of a partnership firm under the indian income tax act, 1922 in a. w. piggies & company (supra). what that implies is that for the purposes of ..... will refer. having decided the legal identity of the assessee, that it is a partnership firm, he will then turn to the tax law and apply its relevant provisions for assessing the partnership income. 10. the kerala general sales tax act contains no provision which bears on the identity of a partnership firm. therefore, recourse must be had for that purpose to the partnership ..... /s. packart was not eligible to separate exemption under the notification was issued against the respondents. the two respondents took up pleas like being separately registered industrial units for income-tax and sales tax purposes and therefore their clearances not being clubbable. the result of adjudication and appeal has already been set out above.6. at this stage it is necessary to briefly .....

Tag this Judgment!

Jan 01 1988 (TRI)

Prabhat Zarda Factory Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-01-1988

Reported in : (1988)(34)ELT239TriDel

..... the firms had been registered separately as partnership firms and they were separate assessees for the purpose of income-tax. we observe that, unlike under the income-tax act, under the central excises and salt act or the partnership act a firm is not a juristic person. "the firm's name is only a collective name for ..... the individual partners" 1986 (24) e.l.t. 186 (s.c.) - deputy commissioner of sales tax (law) v. .k ..... imposition of the central excise duty on branded chewing tobacco on 1.3.1975. it may be that ratna was originally setup as an income-tax "planning" device but the arrangement came handy when central excise duty also came into the picture and ratna was then used for artificially ..... i) expenses on advertisements in magazines, newspapers, journals and periodicals and souvenirs, and also on pamphlets, brochures, hand-bills etc. (ii) expenses (including incoming and outgoing freight) by means of free gifts, prizes and sample distribution of zarda and other articles under any scheme meant for sale promotion; (iii) expenses ..... .kelukutty. further, because of the related person concept embodied in section 4 of the central excises and salt act, 1944, the mere fact of the two firms having a separate entity and registration is .....

Tag this Judgment!

Nov 28 1988 (TRI)

Knit Foulds Pvt. Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-28-1988

Reported in : (1989)(20)ECC66

..... value and give any relief that may be due to the assessee. an application under section 66(1) of the income tax act for reference was made by the revenue but it was withdrawn and the order of the tribunal became final. the income tax officer, however, misread the clear direction of the tribunal that he had to ascertain the cost of transportation from the ..... farms to the factory instead of from the purchasing centres to the factory. when the matter went before the judicial commissioner, bhopal, he found that the income tax officer had acted arbitrarily and in clear violation of the tribunal's directions but proceeded to consider the correctness of the tribunal's order and held that there was no manifest injustice ..... ito) virtually refused to carry out the directions which a superior tribunal had given in exercise of its appellate powers in respect of an order of assessment made by the income tax officer, such refusal was in denial of justice. the order of the appellate tribunal having become final, it was not open to the judicial commissioner to hold that the order ..... was wrong as the income tax officer had failed to carry out a legal duty imposed on him and such failure was destructive of a basic principle of justice.10. the present case, though not similar .....

Tag this Judgment!

Dec 16 1988 (TRI)

Tirupati Cigarettes (P) Ltd. Vs. Collector of C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-16-1988

Reported in : (1989)(21)LC323Tri(Delhi)

..... to the extent of his (garnishee's) liability to the assessee, or to the extent of assessee's liability for any sum due under the income tax act, whichever is less. question arose before the supreme court whether the i.t.o. could impose liability on such garnishee on mere discovery of the ..... (air 1981 s.c.1585). under clause (vi) of section 226(3) of the income tax act, an income tax officer takes a statement on oath from a person (garnishee) that he does not have any money due to an income tax assessee and if such i.t.o. discovers the statement of the garnishee to be false ..... observance of principles of natural justice. the supreme court observed as follows :- "now it is obvious that under clause (vi), the discovery by the income tax officer that the statement on oath made on behalf of the garnishee is false in any material particular has the consequence of imposing personal liability for ..... be lower than that element of duty. in these circumstances, to refuse permission to destroy the goods is clearly untenable. excise duty is an indirect tax whose incidence generally falls on the consumers of the goods. though strictly speaking, the even of excise duty occurs at the time of manufacturer of the ..... or manufactured in the taxing country and intended for home consumption. i am satisfied that that is also its primary and fundamental meaning in india, and no one has suggested that it has any other meaning in entry no. 45 (of list i of 7th schedule of the constitution act)." 5. there may .....

Tag this Judgment!

Oct 24 1988 (TRI)

Cable House Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-24-1988

Reported in : (1988)(18)ECC121

..... are similar. this requires further investigation. shri sunder rajan has, therefore, argued that the decisions contained in the judgments relating to parallel provisions in the income tax act should be followed in the present case. he has relied on the judgment of madhya pradesh high court, reported in 1980 (126) itr 251 in ..... law can be applied, it can allow it to be urged even though that aspect of the law was not urged either before the income tax officer or the appellate assistant commissioner. the tribunal is not restricted to the very grounds of appeal on which originally the decision of the ..... the case of hukumchand & mannalal co. v. commissioner of income-tax, bhopal. in the said case, the order passed by the income-fax officer disallowing the claim of the assessee for deduction of legal expenses was not the subject matter of appeal before ..... question as to whether the process undertaken by the applicants is "manufacture" within the meaning of section 2(f) of the central excises and salt act and in that context whether they (the applicants) are manufacturers of pvc coated galvanised steel wires. it cannot, therefore, be said that the ..... bombay high court held that insulation of bare copper strips did not amount to manufacture under section 2(f) of the central excises and salt act since mere application of such special process or giving it a different name could not make it a different or distinct article than theorjglnai article, .....

Tag this Judgment!

Nov 03 1988 (TRI)

Tripty Drinks Pvt. Ltd. Vs. Collector of C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-03-1988

Reported in : (1989)(39)ELT679TriDel

..... . collector of customs, bombay reported in 1987 (29) elt 904, this tribunal observed that section 214 of the income tax act provided for payment of interest on refund of excess tax collected, but in the customs act, 1962, except section 61(2) which provides for payment of interest on unpaid duty in respect of goods warehoused ..... bombay high court held that the petitioners were entitled to the refund of the excess taxes paid, but the hon'ble court did not grant the relief of interest as prayed in the petition. accordingly, it was directed by the ..... bombay high court observed that the petitioners therein, sought, inter alia, a mandamus directing the respondents to refund the excess of central and local sales tax paid together with interest at the rate of 21% from the date of collection of the amount to the date of the refund. the hon'ble ..... has become infructuous. so far as the prayer for payment of interest is concerned, we observe that there is no provision in the central excises and salt act and the rules issued thereunder for payment of interest. in the case of leukoplast (india) ltd. v. state of goa, reported in 1988 (36) ..... beyond the periods specified therein, there is no other provision in this act for payment of interest on duty refunded. .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //