Court : Punjab and Haryana
Decided on : Oct-15-2007
Reported in : AIR2008P& H39; (2007)4PLR754
..... prescribed period the amount deposited shall be forfeited.5. all properties are being sold subject to conditions prescribed in the second schedule to the income-tax act, 1961 & rule made thereunder. the highest bid will be approved by authorised officer.6. x x x x x x x x x ..... of acceptance of bid price by the authorised officer in respect of the sale by way of pay order/demand draft favouring authorised officer punjab & sind bank drawn on any nationalised or scheduled bank immediately after the fall of hammer failing which earnest money deposit shall be forfeited ..... are required to deposit the earnest deposit @ 5% of reserved price by way of pay order/demand draft payable at chandigarh and favouring authorised officer punjab & sind bank drawn on any nationalised or scheduled bank. the earnest money deposit shall not carry any interest. emd of the two highest bidder shall ..... may be got confirmed in your favour and the possession of the property be handed over to you as per the provisions of the sarfras1 act, 2002).(emphasis added)10. the aforementioned communication cannot be considered as confirmation of sale merely because the balance amount of rs. 1,31, ..... .11.2006, the respondent-bank by invoking section 13(4) of securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (for brevity, 'sarfarsi act' ) took possession of the secured/mortgaged property in dispute after following due procedure. the total demand raised by the respondent-bank from .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Oct-15-2007
Reported in : (2007)(123)ECC328
..... to the supplier (rejected inputs). the issue of unjust enrichment of such subsequent payment made by an assessee was an issue before the hon'ble high court of punjab & haryana in the case of modi oil & general mills (supra) wherein their lordships on a reference application filed by the revenue held as under. 3 ..... of hearing of the appeal. on the other hand, we find that the hon'ble supreme court's in the case of cce hyderabad v. itc ltd. 2005 (179) elt 15 (sc), by taking note of the board's circular, has ordered payment of interest on refund accruing to the assessee, as a ..... as the duty had been paid on a subsequent date. this has been held to be sufficient to replace the presumption raised under section 12b of the act. therefore, we find that no question of law warranting admission of this matter would arise and accordingly the application filed by the revenue is dismissed.9. ..... find that no question of law would arise warranting acceptance of prayer of the revenue to make a reference to this court under section 35g of the act. the question whether the incidence of duty has been passed on to the buyer is necessarily a question of fact. the commissioner (appeals) as well ..... excise or customs, us the case may be, will suffice for the purpose. all pending refund applications already made under the relevant provisions of the indirect tax enactments for return of such deposits and which are pending with the authorities will also he treated as simple letters asking for return of the deposits, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-06-2007
Reported in : AIR2008SC725; 2008(1)AWC890(SC); [2008(3)JCR39(SC)]; JT2008(1)SC26; 2007AIRSCW7857
..... to the request of the appellant and upseb kept on sending bills including the bills of electricity consumed by the residential quarters. in the meantime, punjab national bank which extended financial assistance to the appellant initiated recovery proceedings before the debts recovery tribunal. the tribunal passed an interim order whereby the appellant ..... 08.03.1999 allowed the appellant to lease out the factory with a direction that 50% of the rent amount shall be paid directly to the punjab national bank. thereafter, 50% of the rent is being received by the bank and 50% rent by the appellant from the lessee. 3. on ..... the residential colony of their employees by approaching the respondents depositing necessary charges, cost and by complying with the provisions of the indian electricity act, the electricity supply act, rules and regulations made therein, which they failed to do. all the relevant aspects have duly been considered and rightly rejected by the ..... be noted that the requests for permanent disconnection made by appellant on 30.06.1995, 13.07.1995 and 07.08.1995 could not be acted upon as under the terms of the supply agreement dated 30.09.1994, there could be no request for termination before the end of two ..... of rs. 13,40,42,018/-. in the meantime, the appellant made a reference to the bifr under section 15 of the sick industrial companies act. on 20.08.1999, the appellant sent its objection reiterating the stand that they were not liable to pay and returned the bills to the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-09-2007
..... value of flats on the basis of rent receivable and rejected the claim of expenditure made by the assessee under section 56 of the income-tax act. the income-tax appellate tribunal however accepted the claim of the assessee. this led to the reference of the following question to the hon'ble high court ..... the other pertinent question is whether assessee could be treated to be the "beneficial owner of the house property" under section 22 of the income tax act. before proceeding to consider terms and conditions of the deed , it is necessary to have in mind principle laid down before their lordships of supreme ..... clauses of lease deed to emphasize that assessee was beneficial owner of the property and was rightly assessed in terms of section 22 of the income-tax act. he argued that assessee was exercising all rights over the property which only an owner would exercise. shri dehiya, however did not support the ..... of expenses incurred was furnished. the assessing officer assessed the rental income under the head "house property income by applying section 27 of the income-tax act and by taking annual letting value of property at rs. 36 lakhs. however no reasons are available in the assessment order why income has been ..... section 22 of the act. 16. the law laid down by this court in jodha mal's case (supra), according to us, has been rightly understood by the high courts of punjab & haryana, patna, rajasthan, etc. the requirement of registration of the sale-deed in the context of the section 22 is .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : May-25-2007
..... very same time such interest expenditure is required to be reduced from the interest income for bringing the net interest income to tax net under section 56 of the income tax act.9. in view of the above discussion, we are inclined to agree with the learned dr shri r.l. meena that ..... manufacturing and sale of telecommunication equipment the business. he further contended that in the grounds of appeal, the revenue has not disputed the findings of cit (appeals) about the interest as business income. there was no dispute that assessee was an industrial undertaking, entire income was covered for statutory deduction ..... considered as inextricably related to carrying out on business of industrial undertaking and considered for deduction under section 80-ia of the act: 1. assistant commissioner v. maxcare laboratories ltd. (2005) 92 itd 11 (ctk.) the bank interest income was considered as inextricably related to carrying out on of business of ..... of nahar export ltd. v. cit (2006) 288 itr 494 (p&h).7. the issue regarding ..... has been taken in case of cit v. j.b. exports ltd. by the honble delhi high court, wherein decision of madras high court in case of cit v. jameel leathers & uppers (2000) 246 itr 973 (mad) was followed. similar view has been taken by the punjab & haryana high court in case .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-18-2007
Reported in : AIR2008SC961; 2008CriLJ1409; JT2007(7)SC206; 2007(7)SCALE486; (2008)3SCC(Cri)362; 2008(1)KCCRSN13; ].2008AIRSCW492
..... information report was lodged under section 302/307 ipc as also under the arms act. appellant, however, along with others, were also charged under terrorist and disruptive activities (prevention) act (hereinafter referred to as tada').2. indisputably, a constitution bench of this court in kartar singh v. state of punjab : 1993crilj183 , while upholding the validity of tada directed constitution of a committee ..... is expected to perform its functions in this manner. if the recommendation of the review committee, based on the material present, is, that resort to provisions of the tada act is unwarranted for any reason which permits withdrawal from prosecution for those offences, a suitable application made under section 321 crpc on that ground has to be considered and decided ..... . 25/92 and 9/93 below exh. 27, 31, 32 etc. my learned predecessor made reference to the confessional statements of accused recorded under the provisions of tada act. leaving aside the infirmities and/or evidentiary value of these statements which will be assessed during trial the fact remains that all this evidence collected after strenuous investigation will have ..... to withdraw the case solely on the ground that certain confessions having been made thereunder, the same would not be available if the appellant is not proceeded against under tada act. the review committee, as noticed hereinbefore, was constituted in view of the directions issued by this court in kartar singh (supra) and a decision of the bombay high .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Nov-14-2007
Reported in : (2008)115TTJ(Mum.)173
..... learned counsel for the assessee and gone through the written submission filed by him. the special bench of the tribunal in the case of promain ltd. v. dy. cit (2005) 95 ttj (del)(sb) 825 : (2005) 95 itd 489 (del)(sd) has held that the tribunal cannot consider and decide the issue relating to validity of search. the tribunal has also observed that ..... year 2000-01 from m/s fgsbl are as follows: ____________________________________________________________________| date | cheque | amount | bank details || | no.| | ||__________|_________|___________|___________________________________||7/02/2001 | 715253 | 10,00,000 | bank of punjab, fort branch ||8/02/2001 | 123631 | 10,00,000 | bank of india, stock exc. branch ||14/02/2001| 123633 | 20,00,000 | bank of india, stock exc. branch ||28/02 ..... serving has already been completed or it was done and may be (but not necessarily is) continuing. harbhajan singh v. state of punjab air 1973 p&h 31, 33 [punjab co-operative societies act (25 of 1961) section 26b(2)] similar is the explanation in the judicial dictionary, 13th edition by shri k.g. iyer. thus in the light of the above ..... of the appellate order. it would not be out of place to mention here that the rigorous and strictness of marshaling the evidences as per the evidence act, 1872 are not applicable to income-tax proceedings as discussed in detail under para 14 of the appellate order. it is further seen that such documents have neither been explained during assessment proceedings nor .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-10-2007
Reported in : 2007(4)ALLMR651; 2007(5)BomCR1; 2007(5)MhLj341
..... 2 in the suit whereas the respondents are the original plaintiffs and defendant nos. 3 to 5. the petitioners in writ petition no. 561 of 2005 are the original plaintiffs and the respondents therein are the original defendants. hereinafter they are being referred to in their original capacity. according to the ..... . collector of central excise : 1990(47)elt491(sc) samatha v. state of andhra pradesh : air1997sc3297 and brindavan bangle stores v. assistant commissioner of commercial taxes : 2000(115)elt273(sc) supports this canon of interpretation of statute. it may be interesting to note that in letang v. coopex (1965) 1 q ..... as a result of a mutual promise. thus, license as defined in section 52 of the indian easement act can be a unilateral grant and unsupported by any consideration. the supreme court in state of punjab v. brig. sukhjit singh : 3scr944 has observed that, 'payment of license fee is not ..... of the high court were transferred to the presidency small cause courts, mumbai and were to be tried under the provisions of the rent act. that act gave considerable right and protection to the tenants. the landlords were prohibited from recovering any amount in excess of standard rent which was pegged ..... of objection she placed reliance upon the following judgments : (1) m.p. gopalkrishnan nair v. state of kerala : air2005sc2053 (2) arnit das v. state of bihar 2005 scc 488, (3) ramesh singh v. state of a.p. : 2004crilj3354 and (4) rameshwar prasad v. state of u.p. : 2scr418 . on .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jan-05-2007
Reported in : 2007(2)ALD375; 2007(2)ALT303
..... for demolition of illegal construction made by the appellants.25. in rajender singh v. state of haryana 2005 (8) scj 630 : (2005) 9 scc 1, the supreme court interpreted the provisions of the punjab scheduled roads and controlled areas restriction of unregulated development act, 1963 and approved the action taken by the concerned authorities for demolition of illegal constructions. in ..... commercial complex had been constructed without prior approval of the government and in violation of section 12 of the andhra pradesh urban area (development) act, 1975 (for short, 'the 1975 act').writ petition no. 9950 of 2005 - farhad gew irani and ors. v. government of andhra pradesh rep. by its secretary, municipaltiy and urban development department and ors.3. ..... dt. 31 -7-97 and municipal buildings byelaws, 1981, one should submit a valid ownership document. in this case, the applicant has submitted xerox copies of the house tax paid receipts and notary document made between the developer (applicant) and the owner, which is an invalid document. basing on this, the building permission was given.irregularity 2: the ..... of land use orders from the government.therefore, orders are hereby issued to the dy. city planner, to entertain the building applications as mentioned above.letter dated 30-3-2005 of the vice-chairman. kudaoffice of the kakatiya urban developmentauthority: warangal:from tothe vice-chairman, the commissioner,kuda, warangal. warangal municipalcorporation, warangal.roc.no,c1/564/02/349 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-30-2007
Reported in : (2008)1GLR779(SC); JT2007(9)SC503; 2007(9)SCALE452
..... of the government and not its delegates.(emphasis supplied)36. a similar view was expressed recently by this court in tarlochan dev sharma v. state of punjab . 37. the parties also referred to the 'government and bureaucracy in india of 1947-76' by mr. b.b. mishra. the learned author ..... guj lr 633 and confirmed by a division bench of the high court in letters patent appeal no. 1126 of 2002 decided on june 14, 2005. 3. to appreciate the controversy raised in the appeal, few relevant facts may be stated:4. the gujarat pradesh panchayat parishad, appellant no. ..... the bald assertion of the learned counsel for the appellant that the district development officer must exercise statutory powers conferred on him by the act only after consulting the president of the district panchayat or the president of the district panchayat can issue omnibus directions to the district development ..... bench of the high court. she submitted that the high court considered in detail the relevant provisions of the constitution as also of the act and held that there is difference between president of the district panchayat and other representatives of people (elected members) and the district development ..... december 13, 2001 the president of the district panchayat in the purported exercise of the power under section 83 read with section 162 of the act, directed the district development officer to place all the files relating to recruitment, appointment, promotion, transfer and deputation of employees in the district .....Tag this Judgment!