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Judgment Search Results Home > Cases Phrase: income tax act Year: 2012 Page 100 of about 1,976 results (0.115 seconds)

Oct 31 2012 (HC)

N. Balraj Vs. M. Ponnusamy

Court : Chennai

Decided on : Oct-31-2012

Reported in : 2013(1)MLJ(Crl)726

..... appellate court failed to note that while convicting the petitioner herein, the trial court held that the petitioner herein did not produce any statements of account in connection with the income tax returns or did not take any effort to produce any witness on that aspect. hence, the petitioner herein was forced to file two petitions under section 391 and section ..... existence of legally recoverable debt is not a matter of presumption under section 139." (iv) kumar exports v. sharma carpets reported in (2009) 1 scc (cri) 823 "a. negotiable instruments act, 1881 ss.139 and 138 presumption that cheque was issued in discharge of debt or liability presumption how to be displaced declaration made by the complainant himself to the sales ..... to this effect alone would suffice. hence, the learned magistrate, after considering the oral and documentary evidence held the accused guilty of offence under section 138 of negotiable instruments act and sentenced the accused to undergo rigorous imprisonment for two years. the learned magistrate further directed the accused to pay a compensation of a sum of rs.5,00,000 ..... receipt of notice, the accused did not pay the cheque amount. hence, the complainant had filed a complaint against the accused for an offence under section 138 of negotiable instruments act before the judicial magistrate, mettupalayam. 3. on being questioned, the accused pleaded not guilty and hence trial was conducted. on the complainant's side, the complainant was examined as .....

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Dec 17 2012 (HC)

Ragni Chopra Vs. Rajesh and ors.

Court : Delhi

Decided on : Dec-17-2012

..... propounded by defendant no. 1 is a forged and fabricated document executed under threat, pressure and coercion. the plaintiff also alleges that defendant no. 1, on the pretext of handling income-tax and other matters of his mother, had obtained her signature on blank papers which were used to type the will dated 07.06.2002 after her death. smt. veera malhotra ..... . veera malhotra to change the disposition dated 13.08.1995, however, there is no evidence of any such impairment in the financial condition of the plaintiff. the plaintiff filed an income tax return of rs.7,45,000/- in 1997-98. it has also come in evidence that she owns flat at posh napean sea road in mumbai and flat in worli ..... ) it would be seen from the will dated 14.5.2001 that it bears the address of the textatrix as b-303, rishi apartment, alaknanda whereas in documents such as income tax return (ex.dw2/11), invoice of purchase of fridge (ex.pw1/15), club bills (ex.dw2/55) and the record of the hospitals, her address has been given as b .....

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Jan 19 2012 (HC)

Mohd. MohsinuddIn Vs. the Government of A.P., Rep. by Its Prin

Court : Andhra Pradesh

Decided on : Jan-19-2012

..... territorial jurisdiction over the additional ramps. learned senior counsel would place reliance on punjab land development and reclamation corporation ltd., chandighar v. presiding officer, labour court, chandighar39; commissioner of income-tax v. b.r. constructions40; state of uttar pradesh v. synthetics and chemicals ltd.41; and state of orissa v. sudhansu sekhar misra42).43. the order of the division ..... not its delegates. where functions entrusted to a minister are performed by an official employed in the minister's department there is in law no delegation because constitutionally the act or decision of the official is that of the minister. (a. sanjevi naidu etc., v. state of madras74). generally speaking the provisions of a statute creating public ..... the contemplation of the statute. (gurudevdatta vksss maryadit7, manohar lal v. vinesh anand21). when the legislative intent is found specific mention and expression in the provisions of the act itself, the same cannot be whittled down or curtailed and rendered nugatory. (bharathidasan university v. all india council for technical education22). effect should be given to all the ..... was observed that there was a road laid in the river bed connecting the ramps which diverted the river stream force, and amounted to violation of the river conservancy act. he requested that necessary action be taken on the permission already given for utilizing the ramps for transportation of sand by the society. the collector, krishna district observed .....

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Oct 09 2012 (HC)

Dishnet Wireless Ltd. Vs. State of Odisha and Others

Court : Orissa

Decided on : Oct-09-2012

..... purchased from outside the state when such materials have not been listed in the schedule appended to the orissa entry tax act ?. and whether the orissa entry tax act, 1999, hereinafter referred to as the act for brevity, is violative of entry 83 of list i of seventh schedule and article 246 of the constitution ..... the powers of the parliament.20. the next question that arises for determination is whether the interpretation of provision of the orissa entry tax act itself shows that entry tax is not leviable on the goods imported from outside the country. for this aspect of the case, it is appropriate to take note ..... there is also no equity about a tax and there is no presumption as to tax. nothing is to be read in, nothing is to be implied. one can only look fairly at the language used. in this connection, the reported cases of commissioner of income tax vs. ajax products ltd., air 196. ..... sales tax vs. parson tools and plants, (1975) 35 stc 41.(sc), the supreme ..... sc 1358.commissioner of 28 income tax vs. kharwar, air 196.sc 812.calcutta jute manufacturing co. vs. commercial tax officer, (1997) 106 stc 43.(sc) are relied upon.34. in commissioner of .....

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Oct 09 2012 (HC)

Essar Steel Orissa Vs. State of Odisha and Others

Court : Orissa

Decided on : Oct-09-2012

..... purchased from outside the state when such materials have not been listed in the schedule appended to the orissa entry tax act ?. and whether the orissa entry tax act, 1999, hereinafter referred to as the act for brevity, is violative of entry 83 of list i of seventh schedule and article 246 of the constitution ..... the powers of the parliament.20. the next question that arises for determination is whether the interpretation of provision of the orissa entry tax act itself shows that entry tax is not leviable on the goods imported from outside the country. for this aspect of the case, it is appropriate to take note ..... there is also no equity about a tax and there is no presumption as to tax. nothing is to be read in, nothing is to be implied. one can only look fairly at the language used. in this connection, the reported cases of commissioner of income tax vs. ajax products ltd., air 196. ..... sales tax vs. parson tools and plants, (1975) 35 stc 41.(sc), the supreme ..... sc 1358.commissioner of 28 income tax vs. kharwar, air 196.sc 812.calcutta jute manufacturing co. vs. commercial tax officer, (1997) 106 stc 43.(sc) are relied upon.34. in commissioner of .....

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Oct 09 2012 (HC)

Mahaswari Coal Vs. State of Odisha and Others

Court : Orissa

Decided on : Oct-09-2012

..... purchased from outside the state when such materials have not been listed in the schedule appended to the orissa entry tax act ?. and whether the orissa entry tax act, 1999, hereinafter referred to as the act for brevity, is violative of entry 83 of list i of seventh schedule and article 246 of the constitution ..... the powers of the parliament.20. the next question that arises for determination is whether the interpretation of provision of the orissa entry tax act itself shows that entry tax is not leviable on the goods imported from outside the country. for this aspect of the case, it is appropriate to take note ..... there is also no equity about a tax and there is no presumption as to tax. nothing is to be read in, nothing is to be implied. one can only look fairly at the language used. in this connection, the reported cases of commissioner of income tax vs. ajax products ltd., air 196. ..... sales tax vs. parson tools and plants, (1975) 35 stc 41.(sc), the supreme ..... sc 1358.commissioner of 28 income tax vs. kharwar, air 196.sc 812.calcutta jute manufacturing co. vs. commercial tax officer, (1997) 106 stc 43.(sc) are relied upon.34. in commissioner of .....

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Feb 10 2012 (HC)

Alankit Assignments Ltd Vs. Cdr S.P. Puri (Retd) and anr

Court : Delhi

Decided on : Feb-10-2012

..... page 8 of 25 given a cheque on 30-03-2004 for purposes of "accounting jugglery" and he had entered into the scheme for saving income tax, which all lead to the same conclusion that the applicant neither played the market game as per the law or the sebi/nse rules, byelaws ..... justice s. muralidhar judgment 10.02.2012.1. the petitioner alankit assignments ltd. challenges in this petition under section 34 of the arbitration and conciliation act, 1996 ('act') an award dated 10th december 2009 passed by the learned arbitrator in the dispute between the petitioner and respondent no. 1, cdr. s.p. ..... incidental benefits," (ii) compensation of rs.10 lacs for the harassment, torture, mental agony, etc. caused to the applicant for illegal and fraudulent acts of the petitioner herein in contravention of all norms, (iii) pin-point the failure in the system and to make suitable recommendations to the nsdl ..... learned senior counsel for the petitioner submitted that the impugned award was contrary to law and deserved to be set aside under section 34 of the act. referring to explanation viii of section 11 cpc, mr. sengh submitted that the proceedings before the nsdl arbitrator were barred on the principles of ..... posed) had been quite different.".25. according to the learned nsdl arbitrator, this court while disposing of the application under section 34 of the act could not have decided the point since "at the most the same question was only collaterally or incidentally in issue and any such decision would .....

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Mar 02 2012 (SC)

Rajesh Talwar Vs. C.B.i and ors.

Court : Supreme Court of India

Decided on : Mar-02-2012

..... members.12. we have already adverted to the fact that against the main accused shri b.r. meena, (irs 1977), commissioner of income tax, income tax appellate tribunal, mumbai, a case has been registered on 29-9-2005 under section 13(2) read with section 13(1)(e) of the prevention of ..... offences under section 109 read with section 193 ipc read with section 13(2) read with section 13(1)(e) of the prevention of corruption act, 1988 for having actively aided and abetted respondents 3 to 4 by fabricating false evidence through preparation of false agreements to sell with the object ..... that judges are human beings, not automatons, but it is imperative for a judicial officer, in whatever capacity he may be functioning, that he must act with the belief that he is not to be guided by any factor other than to ensure that he shall render a free and fair decision, ..... be kept in mind while considering an application for transfer of the trial are:(i) when it appears that the state machinery or prosecution is acting hand in glove with the accused, and there is likelihood of miscarriage of justice due to the lackadaisical attitude of the prosecution;(ii) when there ..... the insinuation levelled on behalf of the petitioners is contemptuous in nature, and calls for initiation of proceedings against the petitioners under the contempt of courts act, 1971. based on all the submissions recorded hereinabove, it was the contention of the learned counsel for the respondents, that even the third ground raised .....

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Mar 21 2012 (HC)

Abbas Ali Vs. the Secretary, Regional Transport Authority, Malappuram ...

Court : Kerala

Decided on : Mar-21-2012

..... /s.lakshmiratan engineering works ltd. (supra), the apex court was considering the word "entertained" as used in section 9 of the up sales tax act. the question was as to what is the effect of the provision that an appeal shall not be entertained unless it is accompanied by statutory ..... secretary cannot presume that rta will condone the delay and grant renewal of the earlier permit. under section 87 (1) (d) of the act, temporary permit can be issued by the secretary, only if an application for renewal of permit is pending decision. the secretary cannot decide to ..... word "entertain" was thus treated to provide that the matter would be admitted for consideration only after furnishing proof of remittance of the amount of tax and that, this situation applies, not necessarily at the filing or presentation of the appeal, but when the appeal is taken up for admission ..... and not "initiation of proceeding". in the context of section 21 (1)(a) of the u.p.urban buildings (regulation of letting, rent and eviction) act, 1972, martin and harris ltd. (supra) was decided, holding that there is clear distinction between the words "entertaining" and filing" of an application for ..... high courts in different contexts and under different statutes. asgarali nazarali (supra) was decided with reference to a provision brought by the criminal law amendment act, 1952. the question focused upon to interpret the word "pending" was intricately linked with the meaning of the expression "trial" in criminal cases. .....

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Mar 26 2012 (HC)

Om Prakash Sharma Vs. Cbi

Court : Delhi

Decided on : Mar-26-2012

..... is not basing his claim on the documents, which are not in possession of the cbi like the orders passed by the income tax appellate authority adjudicating finally the income of the petitioners family members, which would be the defence available to the petitioner at the time of trial, in view ..... satisfactorily account, cannot be convicted of an offence under section 5(2) read with section 5(1)(e) of the act unless the prosecution disproves all possible sources of income. 13. that takes us to the difficult question as to the nature and extent of the burden of proof under ..... the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari, the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court ..... and the supervisory jurisdiction are to be exercised sparingly and only in appropriate cases where the judicial conscience of the high court dictates it to act lest a gross failure of justice or grave injustice should occasion. care, caution and circumspection need to be exercised, when any of the ..... constitution. (2) interlocutory orders, passed by the courts subordinate to the high court, against which remedy of revision has been excluded by cpc amendment act 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari and supervisory jurisdiction of the high court. (3) .....

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