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Showing 1 to 20 of 991 Records Search Text: Behari lal |
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1945 (10) TMI 22 - PRIVY COUNCIL The appeal in the liquidation case was dismissed due to the appellant's failure to provide valid evidence of an alleged assignment by the respondent bank. The appellant could not prove the authority to act on the bank's behalf, and attempts to introduce new issues of ratification or estoppel were rejected. The appellant was ordered to pay the respondent's costs.
2020 (3) TMI 10 - PUNJAB & HARYANA HIGH COURT The Court ruled in favor of the petitioner, emphasizing that deductions under Section 5(2)(a)(ii) of the Punjab General Sales Tax Act should not be disallowed solely due to non-specification of goods in the registration certificate, particularly when the dealer is registered for resale or trading. The judgment clarified that the deduction is permissible for sales to registered dealers for resale or manufacturing purposes, regardless of specific goods being listed in the registration certificate. The Court highlighted the importance of the declaration form (ST-XXII) in determining the entitlement to deductions and rejected the disallowance of deductions based on registration certificate specifications.
2019 (11) TMI 137 - ITAT DELHI The appeal was allowed, quashing the notice issued under Section 148 of the Income Tax Act due to the lack of independent application of mind by the Assessing Officer. The assessment order was deemed invalid, and the Tribunal did not address the merits of the additions made by the AO. The judgment referenced several High Court decisions emphasizing the necessity of an independent opinion by the AO in reopening assessments. The order was pronounced on 16/09/2019.
2018 (2) TMI 415 - CESTAT, ALLAHABAD The Tribunal set aside the Customs Authority's demand for a differential Customs Duty post de-bonding, citing lack of evidence of suppression or misstatement by the appellant. The show cause notice for unachieved Net Foreign Exchange earnings was deemed invalid due to absence of Development Commissioner's recommendation, as required by Circulars. The Tribunal rejected the demand, noting the lack of evidence of misconduct by the appellant and emphasized the necessity of obtaining the Development Commissioner's consent before confirming duty demands. Consequently, the appeal was allowed, and the appellant was granted relief based on procedural non-compliance and lack of substantive grounds for the duty demand.
2016 (7) TMI 1371 - ALLAHABAD HIGH COURT The Court determined that the revisionist's process of extracting lead plates from old batteries qualified as manufacturing under the U.P. Trade Tax Act, emphasizing the broad scope of the term. However, the Court found the assessing authority's lack of reasoning for estimating the turnover at ?10,00,000 to be unsustainable in a best judgment assessment. Consequently, the Court partially allowed the revision, setting aside the turnover quantification orders and remitting the matter for a fresh decision with proper reasoning. The judgment clarified the classification criteria for manufacturers and stressed the importance of empirical principles in turnover estimation.
2010 (8) TMI 1186 - DELHI HIGH COURT The HC dismissed the petition filed by a Government Undertaking, finding it frivolous and meritless. It clarified that Article 227's supervisory jurisdiction is limited and does not correct mere errors. The court ruled that Section 22 of SICA does not protect against eviction proceedings. A cost of Rs. 50,000 was imposed on the petitioner, recoverable from responsible officials, highlighting the misuse of public resources and cautioning against frivolous litigation.
2005 (9) TMI 248 - ITAT DELHI-G The Tribunal partially allowed the appeal by the assessee, ruling that Rs. 100 per share should be considered a capital receipt not subject to capital gains tax. However, the Tribunal rejected the arguments regarding the adoption of gross sale price for capital gains calculation and the deductibility of legal expenses related to the transfer of shares.
2004 (5) TMI 565 - ALLAHABAD HIGH COURT The High Court dismissed the revision seeking rectification of an order passed by the Sales Tax Tribunal, Moradabad, based on the interpretation of the U.P. Sales Tax Act, 1948. The Tribunal's rejection of the rectification application was upheld, considering the matter closed and the alleged mistake not rectifiable. The High Court emphasized the binding nature of Supreme Court decisions and the principle of merger, ruling that the rectification application was not maintainable due to the order's merger into a previous judgment.
2003 (8) TMI 586 - SC Order Supreme Court of India dismissed the civil appeals as there was no reason to interfere with the majority view.
2000 (2) TMI 826 - Supreme Court The Supreme Court declared the amendment in the Himachal Pradesh Ceiling on Land Holdings Rules, 1973, invalid. The proviso restricting land transfer subservient to tea plantation, exempted from the Act, was found to exceed the rule-making power delegated by the Act. The Court emphasized that rules must align with the parent law and not introduce new restrictions. The judgment set aside the High Court decision, ruling the amendment and circular order as ultra vires, as they did not serve the legislative purpose.
1999 (9) TMI 876 - CEGAT, NEW DELHI The Tribunal set aside the Customs Authorities' decision to enhance the declared value of Zanzibar cloves, citing lack of evidence for the enhancement. Emphasizing the importance of transaction value under the Customs Act, the Tribunal rejected the reliance on external documents for valuation. Ruling in favor of the appellants, it concluded that the enhancement, confiscation of goods, and penalties were unjustified. The appellants were granted consequential relief, underscoring the significance of transaction value in the valuation of imported goods.
1996 (4) TMI 532 - SC Order Mr. J.S. Verma and Mr. B.N. Kirpal, JJ. ORDER Appeal admitted ... ... ...
1994 (2) TMI 157 - CEGAT, NEW DELHI The Tribunal held that the goods manufactured by the appellants are classifiable under sub-heading 2404.60 as a preparation containing snuff of tobacco. The appeal was allowed, and the classification under sub-heading 2404.60 was upheld.
1991 (4) TMI 435 - PUNJAB AND HARYANA HIGH COURT The High Court quashed the assessment under the Punjab General Sales Tax Act, 1948 as ultra vires, following a Supreme Court ruling. A refund was ordered, and the Assessing Authority was permitted to reevaluate. The classification of churi as husk or fodder was left for determination by the authorities, while the remainder of the Assessing Authority's decision remained untouched.
1991 (1) TMI 60 - ALLAHABAD High Court The High Court of Allahabad quashed a notice issued under section 59 of the Estate Duty Act, 1953, due to insufficient grounds for reopening the assessment. The court determined no failure to disclose facts or material suppression, deeming the notice as issued mechanically. The writ petition was granted without costs.
1989 (8) TMI 235 - CEGAT, NEW DELHI The Tribunal held that the appellants were not eligible to clear the goods under Open General Licence (OGL) due to the apparatus not meeting the criteria of being portable. However, the Tribunal found that the appellants had complied with the requirements of Para 116(6) of AM '1985 in obtaining necessary permissions. The claim for duty-free clearance under Notification No. 208/81-Cus was denied as the goods were deemed for industrial use, not medical purposes as required by the notification. The Tribunal allowed the option for the goods to be redeemed upon payment of a redemption fine, but otherwise rejected the appeal.
1989 (8) TMI 344 - Supreme Court The appellant, a tenant, lost the appeal against an eviction decree for unauthorized subletting without the landlord's consent. The courts ruled that the subletting was unauthorized despite the appellant's argument that the sub-tenant was an 'associate concern.' The appellant's reliance on the unregistered lease agreement clause was rejected as inadmissible without registration. Additionally, the courts determined that the sub-tenant did not qualify as an 'associate concern' as per the lease terms. The general consent clause in the lease agreement was deemed insufficient for defense under the Delhi Rent Control Act, leading to the dismissal of the appeal.
1989 (1) TMI 70 - PUNJAB AND HARYANA High Court The High Court of PUNJAB AND HARYANA upheld the imposition of penalties under section 271(1)(c) of the Income-tax Act, 1961 for the assessment years 1967-68 and 1968-69. The court dismissed the claims of limitation raised by the assessee, affirming that the penalties were not time-barred. Additionally, the court ruled in favor of the Revenue, confirming the valid jurisdiction of the Inspecting Assistant Commissioner to levy penalties under the specified section. The judgment provides clarity on penalty imposition and jurisdiction, ensuring compliance with tax laws.
1987 (4) TMI 4 - Supreme Court The High Court upheld the Tribunal's decision allowing the assessee's claim for set off of a capital loss under the old Act for the assessment year 1965-66. The Court determined that the loss was genuine and not merely notional, contrary to the lower authorities' findings. Emphasizing the continuity of benefits between the old and new Acts, the Court held that the assessee was entitled to the set off under section 80 of the Income-tax Act, 1961. The appeal was dismissed, affirming the Tribunal's decision and rejecting the Revenue's challenge.
1987 (2) TMI 494 - ALLAHABAD HIGH COURT The court upheld the penalty imposed under section 15-A(1)(o) read with section 28-A of the U.P. Sales Tax Act for importing goods without necessary documents. The judgment emphasized the importance of complying with statutory requirements and rejected the argument that showing trip sheets and way bills at the check post was sufficient. It concluded that the absence of required documents, coupled with unexplained failures, indicated an intention to evade tax, justifying the penalty imposition. The decision highlights the need for dealers to provide specific documents to avoid penalties under the Act.
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