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Judgment Search Results Home > Cases Phrase: patents Court: punjab and haryana Year: 2001 Page 5 of about 52 results (0.021 seconds)

Dec 07 2001 (HC)

Commissioner of Income-tax Vs. Guru Ram Dass Fruit and Vegetable Agenc ...

Court : Punjab and Haryana

Decided on : Dec-07-2001

Reported in : [2002]254ITR361(P& H)

1. on august 1, 1988, the assessee filed its return for the assessment year 1988-89. it returned an income of rs. 79,270. on november 22, 1988, the assessment under section 143(1) of the income-tax act, 1961, was completed. on march 9, 1989, the assessee filed a revised return disclosing an additional income of rs. 2,50,000. the assessment was finalised under section 143(3) of the act vide order dated march 26, 1990. penalty proceedings were initiated under section 271(1)(c) of the act. vide order dated august 17, 1990, a penalty of rs. 1,60,000 was imposed.2. aggrieved by the order of penalty imposed by the assessing authority, the assessee filed an appeal. the commissioner of income-tax (appeals) vide order dated march 12, 1991, held that the assessee had filed the revised return and voluntarily surrendered the entire amount 'before the investigation unit had given conclusion regarding concealment in this case . . ,'. it was also noticed that along with the voluntary return, the assessee had paid the additional tax because it 'wanted to buy peace and expected a lenient treatment from the department in view of the voluntary nature of its admission of mistake in accounts ... '. it was further found that notice 'under section 148 was issued long after the appellant had filed its revised return surrendering the amount of rs. 2,50,000. another important factor is that even while finalising reassessment on the second return, the assessing officer had accepted the account books .....

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Aug 22 2001 (HC)

Kwality SkIn Co. Vs. Assistant Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Decided on : Aug-22-2001

Reported in : [2002]254ITR386(P& H)

jawahar lal gupta, j.1. the assessee derives its income from business. its premises were surveyed on november 24, 1992. on november 27, 1992, the assessee was given a notice under section 271b of the income-tax act, 1961. the assessee filed a reply on january 4, 1993. after recording the evidence, the assessing authority levied a penalty of rs. 99,568. the assessee filed an appeal. it was accepted by the commissioner vide order dated october 26, 1993. aggrieved by the order, the revenue filed an appeal. the tribunal having reversed the order of the commissioner, the assessee has filed this appeal under section 260a of the act.2. mr. a. k. mittal, learned counsel for the appellant, contends that the audit report was ready on october 30, 1992. the managing partner of the assessee-firm was sick. thus, the report could riot be collected and produced before the officer at the time of survey. learned counsel has further pointed out that an affidavit had been filed by the managing partner indicating that he was not well and that the audit report had been prepared by the chartered accountant in october, 1992.3. admittedly, the assessee's premises were surveyed on november 24,1992. his statement was recorded. the relevant portion has been reproduced in the order of the assistant commissioner of income-tax, a copy of which has been produced as annexure p-l. it reads as under : 'question : where is the audit report ? answer : the report is not lying with me. it is with shri jasbir singh .....

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Nov 21 2001 (HC)

Commissioner of Income-tax Vs. Dr. Mrs. Usha Verma

Court : Punjab and Haryana

Decided on : Nov-21-2001

Reported in : (2002)172CTR(P& H)98; [2002]254ITR404(P& H)

jawahar lal gupta, j.1. in these six references under the income-tax act, 1961, the following question has been referred to this court:'whether, on the facts and in the circumstances of the case, the tribunal was right in law in affirming the order of the appellate assistant commissioner of income-tax holding that the income from the paying clinic should be taxed under the head 'profit or gains of profession' and not under the head 'salary'?'2. counsel for the parties have referred to the facts in i. t. r. no. 47 of 1985. these may be briefly noticed.3. dr. (mrs.) usha verma was employed with the government medical college, rohtak. she filed her income-tax return for the year 1980-81 and declared a total income of rs. 52,160. this included the income of rs. 32,985 received by the assessee from the pay clinic. a deduction of rs. 13,100 was claimed as deduction from rs. 32,985 on account of expenses.4. the assessing officer-disallowed the deduction and held that the taxable income was rs. 65,260.5. aggrieved by the order, -the assessee filed an appeal. she claimed that the share of fees given to her for working in the paying clinic, viz., rs. 32,985 could not be assessed as salary. it fell under the head 'profit or gains of profession'. she also claimed that in addition to the standard deductions from the 'salary' permissible under section 16 of the act, she was entitled to the expenses on account of salary to assistant, telephone, postage and stationery and car from the share .....

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Dec 21 2001 (HC)

All India L.P.G. Distributors Federation (North-west Region) Vs. Union ...

Court : Punjab and Haryana

Decided on : Dec-21-2001

Reported in : AIR2002P& H184

jawahar lal gupta, j. 1. are the instructions issued by the government of india vide letters dated september 17, 2001 and october 18, 2001 by which the public sector oil marketing companies have been directed to close down the extension counters set-up by the dealers and 'transfer all the consumers enrolled through these counters to the newly-commissioned distributors,' arbitrary, illegal and violative of the principles of natural justice? this is the short question that arises in this petition. the facts may be briefly noticed.2. the four oil companies viz. the indian oil corporation and others have appointed distributors for the sale of liquefied petroleum gas. there are more than 300 distributors in the north-west region. they are the members of the petitioner-federation.3. the oil companies allot distributorship to persons belonging to the categories ofex-servicemen, war widows, unemployed engineers/graduates, freedom-fighters, members of scheduled castes and tribes and disabled army personnel etc. each dealer is allotted an area of operation. even the number of refills which can be supplied by the dealer is regulated by the company. ceiling limits on the number of refills have been periodically imposed by the government of india.to illustrate: vide letter dated april 21, 1995, the ceiling limit was revised and raised to 5000 refills p.m. for a town having population upto 10 lacs. on march 10, 2000, the limit was raised to 8000.4. the petitioner alleges that its members .....

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Sep 19 2001 (HC)

Commissioner of Income-tax Vs. Varun Processors (P.) Ltd.

Court : Punjab and Haryana

Decided on : Sep-19-2001

Reported in : [2002]254ITR564(P& H)

jawahar lal gupta, j.1. in this appeal under section 260a of the income-tax act, 1961, the revenue maintains that the following substantial question of law arises for consideration of this court:'whether the process of bleaching, dyeing, printing, etc., amounted to manufacture of an article or thing within the meaning of section 32a of the income-tax act, 1961, and whether the assessee is entitled to investment allowance on the value of the machinery installed and used for the purposes of such business ?'2. the income-tax appellate tribunal has found that the respondent/assessee was entitled to claim deduction on account of the unabsorbed investment allowance of rs. 8,34,978 in respect of the assessment years 1987-88 and 1988-89.3. the short contention raised by mr. r.p. sawhney, learned counsel for the revenue, is that the matter is pending before their lordships of the supreme court in s. l. p. (civil) no. 17881 of 1993.after hearing learned counsel for the revenue, we find that in empire industries ltd. v. union of india : [1986]162itr846(sc) it was, inter alia, held that bleaching, dyeing and printing fell within the expression 'manufacture', so as to make it exigible to the levy of excise duty. following this decision, a full bench of this court in cit v. sovrin knit works , held that dyeing, bleaching, printing and embroidering of grey cloth constitutes production and manufacture under the income-tax act, 1961, so as to entitle the assessee to claim deduction on account .....

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Oct 16 2001 (HC)

Raunaq Ram Nand Lal Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Decided on : Oct-16-2001

Reported in : [2002]254ITR617(P& H)

jawahar lal gupta, j.1. the assessee has filed this appeal under section 260a of the income-tax act, 1961. it maintains that in the circumstances of this case the additions made by the impugned orders are unsustainable. a few facts may be noticed.2. the appeal relates to the assessment year 1990-91. the assessee' filed its return declaring an income of rs. 84,630. the assessing officer after examination of the evidence made the following additions :(1) the claim of the assessee for rs. 1,000 on account of expenses was disallowed.(2) an addition of rs. 23,000 was made on account of income from undisclosed sources.(3) another addition of rs. 35,000 was made.2. the additions at serial nos. 2 and 3 were made under section 68 of the act.3. aggrieved by the order, the assessee filed an appeal. the commissioner of income-tax (appeals) accepted the assessee's claim in respect of the expenses of rs. 1,000. the remaining additions were confirmed. the assessee filed a second appeal before the income-tax appellate tribunal. the tribunal granted partial relief. out of the amount of rs. 23,000, the assessee's claim in respect of rs. 15,000 was accepted. so far as the addition of rs. 35,000 is concerned, the appeal was dismissed. hence, this appeal.4. mr. mittal contends that the assessee had received loans from smt. gurdev kaur and mr. amarjit singh. smt. gurdev kaur had a land and was, thus, in a position to advance a loan of rs. 23,000. similarly, even amarjit singh had made the payment .....

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Oct 05 2001 (HC)

Commissioner of Income-tax Vs. Malhotra Industrial Corporation

Court : Punjab and Haryana

Decided on : Oct-05-2001

Reported in : [2002]254ITR635(P& H)

jawahar lal gupta, j.1. in this appeal under section 260a of the income-tax act, 1961, the revenue maintains that the following substantial question of law arises for the consideration of this court :'whether, on the facts and circumstances of the case, the income-tax appellate tribunal was right in law in treating the expenses incurred on the purchase of rolls as a revenue expenditure particularly when such rolls have been termed as capital assets of the concern on which depreciation is allowable under the income-tax act itself at the prescribed rates ?'2. we have heard mr. r. p. sawhney, learned counsel for the revenue. he submits that the tribunal has erred in treating the deduction claimed by the assessee as revenue expenditure.3. the assessee is running a steel rolling mill. in para. 4 of the petition of appeal, it has been admitted that 'in the absence of rolls, it is difficult to prepare the finished products in the case under reference.' yet the revenue alleges that the rolls cannot be treated as an integral part of that machinery or plant.4. the tribunal has found as a fact that 'the nature of the assessee's business is such that it requires frequent replacement of rolls. the expenditure incurred thereon would certainly fall in the nature of current repairs, as the same does not result in creating of capital asset or benefit of enduring nature.'5. we find that in the circumstances of the case, the view taken by the tribunal is just and reasonable. it is not shown to .....

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Dec 04 2001 (HC)

Commissioner of Income-tax Vs. Hindustan Wire Products Ltd.

Court : Punjab and Haryana

Decided on : Dec-04-2001

Reported in : [2002]254ITR299(P& H)

jawahar lal gupta, j.1. on december 30, 1992, the assessee filed its return for the assessment year 1992-93. it declared an income of rs. 1,16,99,320. the assessee had submitted a scheme of group gratuity to the commissioner of income-tax, patiala. the scheme was approved by the commissioner vide his letter dated april 23/24 of 1992. the scheme was made effective from february 1, 1992. the assessee paid an amount of rs. 15 lakhs towards the scheme on march 31,1992, by a cheque in favour of the life insurance corporation. this cheque was accepted by the corporation, and a policy no. gg(ca)/207345 was issued. it was made effective from february 1, 1992.the assessee claimed deduction of rs. 15 lakhs from its income on account of the deposit having been made vide cheque dated march 31, 1992. this claim was disallowed by the assessing officer with the observation that the 'case is covered under section 43b(b) read with the second proviso.' various other deductions were also disallowed. aggrieved by the order, the assessee filed an appeal. its claim was rejected. the assessee then filed an appeal before the tribunal. the tribunal accepted the assessee's claim and deleted the addition. aggrieved by the order dated november 28, 2000, passed by the tribunal, the revenue has filed the present appeal.the solitary contention raised by mr. r. p. sawhney, counsel for the revenue, is that in view of the provisions of section 43b(b), the tribunal has erred in allowing the deduction. is it so .....

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Sep 04 2001 (HC)

H.K. Dass Vs. the State of Punjab

Court : Punjab and Haryana

Decided on : Sep-04-2001

Reported in : 2003(159)ELT119(P& H)

m.m. kumar, j.1. this appeal is directed against order dated 27,5.1991 passed by the learned single judge in civil writ petition no. 7327 of 1989 rejecting the appellant's prayer for quashing notification dated 30.3.1988 issued by the government refusing to grant/extend the benefit of concession in the matter of levy of sales tax to the appellant.2. the appellant is a dealer of the tata diesel vehicle. he claimed that in the year 1984 government of india introduced a liberalisation policy with the object of saving fuel by encouraging the diesel/petrol efficient vehicle. the policy further postulated that there should be such a technological advancement in automobile vehicle which may better the carrying capacity of the vehicle and its fuel efficiency in relation to the petrol/diesel. the emphasis in the policy was to the indigenous technological advancement with or without foreign collaborators. the underlying idea of the policy was to save fuel cost because the import of fuel used to dry up the foreign exchange reserve of which the country had always felt shortage. it is further averred in the writ petition that the policy of liberalisation encouraged foreign collaborators from japan to enter into the field in partnership with the indian manufacturers to produce the diesel/petrol vehicles with such a technology that they were fuel efficient. in so far as medium and light commercial vehicles were concerned, the foreign collaboration was only with four manufacturers. japan has .....

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Sep 26 2001 (HC)

The Tribune Trust Vs. the Presiding Officer, Labour Court, Bhatinda an ...

Court : Punjab and Haryana

Decided on : Sep-26-2001

Reported in : [2003(96)FLR202]; (2002)IIILLJ649P& H

g.s. singhvi, j. 1. this is an appeal against order dated 27.7.1993 vide which the learned single judge dismissed c.w.p. no. 82 of 1992 filed by the appellant for quashing the applications filed by respondent no. 2 under section 33-c(2) of the industrial disputes act, 1947 (for short, the 1947 act) and notices dated 14.11.1991 and 26.11.1991 issued by the presiding officer, labour court, bhatinda (respondent no. 1). 2. respondent no. 2- babu ram bansal submitted two applications under section 17(1) of the working journalists and other newspaper employees (conditions of service) and miscellaneous provisions act, 1955 (for short, the 1955 act) to the secretary to the government of punjab, labour and employment department, chandigarh for recovery of rs. 66766.30 and rs. 64359.60 from the dainik tribune, chandigarh and the punjabi tribune, chandigarh respectively claiming that the said amount was due to him on account of mandatory monthly retainer allowance as per palekar wage board award. in its reply the appellant raised several objections including the one relating to the jurisdiction of the government of punjab to entertain the applications and after considering the same, the labour commissioner, punjab informed respondent no. 2 that as per rule 36 of the working jorunalists and other newspaper employees (conditions of service) and miscellaneous provisions rules, 1957 (for short, the 1957 rules), his case fell within the jurisdiction of union territory administration, .....

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