Latest Cases

Vidarbha Industries Association Vs. Maharashtra State Electricity

Court : Appellate Tribunal for Electricity APTEL

Reported in : (2006)LCAPTEL1116

.....maitra, buddy ranganadhan for first respondent and ms. deepa chawan, ms.alapana dake and amit sharma for respondent no. 2 in both the matters.5. the factual matrix leading to the appeal and revision can be summarized conveniently. the appellant m/s. vidarbha industries association, representing its members came forward with the above appeal and revision. according to the appellant during the months of may and june, 2005, as per the directions of mserc the area discom collected load management charges, which the appellant are not liable to pay and the respondents are not entitled to recover and consequently they are liable to refund the said amount in terms of section 62 of the electricity act , 2003. it is the contention of the appellant that without following the procedure prescribed under section 64 of the electricity act 2003, tariff cannot be increased by the regulatory commission and the order of the commission dated 4^th may, 2005, is illegal. it is also contended that there should be no imposition of the penalty by the commission nor there should be a revision in tariff without following the procedure under section 64 of the electricity act 2003. imposition of load.....

Dr. M.R. Diwan, Ifs (Retd.), Vs. Union of India (Uoi), Through the

Court : Central Administrative Tribunal CAT Delhi

.....o.a. may be dismissed.4. applicant, on the other hand, has submitted that the inquiry is absolutely not sustainable in law as respondents are, in fact, holding a de novo inquiry by appointing a new inquiry officer, which is not permissible in law. therefore, in law it cannot be said that there is any inquiry pending against the applicant.5. i have heard the applicant as well as counsel for the respondents.whether the inquiry which is being carried on by the respondents against the applicant is valid or not is not the subject matter of this o.a. because i am informed by the counsel for respondents as well as applicant himself that he has challenged the inquiry in separate o.a.418/2005. it is relevant to note that when applicant had challenged his order of dismissal in oa 181/2002 though the order of dismissal was quashed but matter was remanded back to the department for proceeding from the stage ex-parte proceedings were taken against the applicant on 6.2.1996. it was also made clear that quashing of the impugned order will not amount to automatic reinstatement of the applicant and department may pass appropriate orders in accordance with the rules and instructions. it is thus.....

Shri Roshan Lal S/O Shri Vs. Union of India (Uoi) Through (the

Court : Central Administrative Tribunal CAT Delhi

.....the outset, would contend that before such action has been taken by the respondents, he has not been afforded an opportunity to show cause about the factum of his absence.having not afforded this, now after an inordinate delay of about five years, it is precluded to the respondents to take such an action against him.4. on the other hand, respondents learned counsel states that the applicant when appeared before the lok adalat has categorically admitted that his pay was fixed lastly at rs. 4875/- and accordingly, he cannot be allowed now to reprobate and is bound by the principle of estoppel.5. learned counsel would also contend that as the applicant had remained absent on 1.10.2002, i.e., the date of his drawl of increment, which was wrongly granted to him, the same was corrected and rectified by the respondents and withdrawn. this action, according to him, is in the light of ps 5805.6. on carefully considering the rival contentions and perusing the records, it is trite that when civil consequences ensue upon the government servant, the requirement of law and the principles of natural justice is the pre-decisional hearing and not the post-decisional hearing. the apex court in.....

Shri S.C. Dubey, Assistant Vs. Union of India (Uoi) Through the

Court : Central Administrative Tribunal CAT Delhi

.....not been acceded to on the ground that even if erroneously others have been included it would not confer upon him a right to be included.2. a brief factual matrix, relevant to be highlighted, transpires that applicant, who was appointed as inspector of works (iow) grade-iii on completion of training was promoted as grade ii and i on 23.12.1989 and 6.2.1996 respectively. applicant and others being aggrieved with not incorporating their names in the seniority list above his immediate junior b.b. gamit filed oa-782/2001 - satish chandra dubey v. union of india before the ahmedabad bench of the tribunal, which was disposed of on 15.2.2002, in the light that a memorandum dated 14.2.2002 accorded seniority to applicant over and above his junior.3. an order passed on 14.2.2002 on correction of seniority of applicant allowed his interpolation in grade ii and i w.e.f. 5.3.1991 and 17.6.1991 and further orders issued on 1.4.2002 accorded promotion to him as iow grade-ii in the pay scale of rs. 2000-3200, deeming 17.6.1991 as date of promotion of his junior and also grade-i w.e.f.16.5.1996 in the pay scale of rs. 2375-3500. subsequently, on 19.3.2003 insofar as after applicant has.....

NavIn Chandra Pant S/O Shri Vs. the Joint Secretary to Govt. of

Court : Central Administrative Tribunal CAT Delhi

.....to defend himself in the inquiry. applicant did not cross examine any prosecution witness nor he questioned any prosecution documents. in fact, applicant admitted two charges himself during the inquiry. inquiry report was duly sent to the applicant against which he gave his representation and the authorities have passed reasoned orders, therefore, o.a. calls for no interference and the same may be dismissed.5. i have heard both the counsel and perused the pleadings as well.this is a second round of litigation. earlier, applicant had approached this tribunal by filing o.a. no. 1474/05 but since his appeal was still pending at that time, o.a was disposed of on 13.7.2005 by giving direction to the respondents to decide his appeal within three months (page 35). the appeal was decided.6. perusal of page 38 shows the statement of shri devanand, sweeper-cum-watchman, who clearly stated that he went to shri pant with the notice which was meant for all the staff, he wrote something with red ink, that too without signing against his name. he also stated that he heard shri pant shouting at the principal, who was standing in front of the record's office in the verandah above. he.....

The Income-tax Officer Vs. Sri Laxminarayana Asranna

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2008)298ITR231(Bang.)

.....dispute, it was prayed, that the same wil have to be allowed irrespective of actual payment. it was pointed out thai only under section 43b the fact of payment is relevant. the assessee also requested that he should be supplied with the copies of the sworn statement of other archaks and an opportunity to cross-examine. this request was turned down. the assessing officer felt that since the issue was sub-judice, an opportunity to cross-examine other archaks may amount to interfering with the process of law which may be regarded as contempt of civil court.2.7 in the assessments, the assessing officer held that the assessee had the absolute right to distribute the seva commission in the manner he wanted. if he so desired, he also had the discretion not to distribute the same and retain it with himself. in view of this, entire seva commission came to be considered as the income of the assessee.since the assessee was not in a position to prove that he made the payments to other archaks as shown in the batwada registers, no deduction was given towards the same. however, she deducted the commission paid to other vilayadhars and taxed the balance of seva commission in the hands of.....

Raj Kumar Pokharna Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2007)109TTJ(Jodh.)147

.....of the assessee's appeal and ground no. 1 of the revenue's appeal deal with the addition made on account of entries in diary.6. briefly stated, the facts of these grounds are that a survey was conducted under section 133a on 3rd and 4th oct., 1996 at the business premises of m/s rajasthan commercial house, in which a diary containing transactions not recorded in the regular books was found. photocopy of this diary, marked as annex. 18, was obtained. the partners of the firm submitted that the entries in this diary related to the construction of a boundary wall/room on agricultural land owned by shri raj kumar and his brothers. the ao issued notice under section 148 in response to which it was stated on behalf of the assessee that the return filed on 31st jan., 1997 may be treated as in compliance to the notice under section 148. in respect of entries in the diary, it was stated that the details of the investment of rs. 64,861 in the boundary wall were contained therein. the source of this amount was explained to be out of withdrawals of rs. 28,050 from m/s rajasthan commercial house and the remaining amount from the amount left by his mother at the time of her death in 1992. a.....

Dinabandhu Pal Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2007)293ITR199(Kol.)

.....before us ld. counsel for the assessee argued at length. he stated that before initiating the penalty proceeding under section 271(1)(c) the satisfaction of the a.o. is necessary. in the assessment order no satisfaction is recorded by the a.o. for initiation of penalty proceeding and, therefore, the initiation and consequently the levy of penalty under section 271(1)(c) is not warranted in support of his contention he has relied upon the following decisions: 4 with regard to the merit of the levy of penalty for concealment he stated that the assessee has furnished the confirmation of the creditors before the a.o. the a o has asked the assessee to produce the creditor since the assessee was unable to produce the creditors, fie surrendered the cash credit as income of the assessee. he has referred to the copy of the orders sheet to support his contention that the confirmation of the creditors was produced before the a.o. he stated that merely because the assessee could not produce the creditors and, therefore, accepted the cash credit as his income, it cannot be said that the assessee has concealed the particulars of income and he is liable for penalty of concealment of income......

iac (Assessment) Range Iv C, Adit Vs. Saurashtra Trust

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)106ITD1(Mum.)

.....under section 11, and if so, to what extent, in the light of the judgment of supreme court in the case of addl cit v. surat art silk cloth manufacturers association (121 itr 1).2. the special bench so constituted, vide order dated 22^nd october 2003, adjudicated question nos. (2) and (3) against the assessee and observed that 'in view of this decision, question nos. (1) and (4) have now become academic for the years under consideration'. a rectification petition was filed by the assessee pointing out that the ground numbers (1) and (4) needed to be dealt with on merits and cannot be dismissed as merely academic , inter alia, for the reason that this aspect of the matter was 'never argued or discussed before the special bench'. to that extent, and vide order dated 15^th february 2006, order dated 22^nd october 2003 was recalled for the limited purposes of disposing of question numbers (1) and (4) on merits. in the meantime, all the members constituting the original special bench have been transferred out of mumbai benches, and, accordingly, the members constituting this special bench were nominated to hear the recalled matter and dispose of question numbers (1) and (4) on.....

inspecting Asstt. Cit and ors. Vs. Saurashtra Trust

Court : Income Tax Appellate Tribunal ITAT Mumbai

.....under section 11, and if so, to what extent, in the light of the judgment of supreme court in the case of addl. cit v. surat art silk cloth manufacturers association .2. the special bench so constituted, vide order dated 22-10-2003, adjudicated question nos. (2) and (3) against the assessee and observed that in view of this decision, question nos. (1) and (4) have now become academic for the years under consideration. a rectification petition was filed by the assessee pointing out that the ground nos.(1) and (4) need to be dealt with on merits and cannot be dismissed as merely academic, inter alia, for the reason that this aspect of the matter was never argued or discussed before the special bench. to that extent, and vide order dated 15-2-2006, order dated 22-10-2003 was recalled for the limited purposes of disposing of question nos. (1) and (4) on merits. in the meantime, all the members constituting the original special bench have been transferred out of mumbai benches, and, accordingly, the members constituting this special bench were nominated to hear the recalled matter and dispose of question nos. (1) and (4) on merits.3. it is in the backdrop set out above that we.....