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Judgments and Orders

Penalty can be imposed only in case of deliberate act to violate Regulation

 03 February 2012

The short question that arises for consideration in these Civil Appeals is whether this Court should direct the respondents including the Medical Council of India (for short ‘MCI’), the University of Calicut and the Mahatma Gandhi University, Kottaya..

Posted in Civil Law |   1714 hits

If after sending notice in proper time no step have been taken place than the appeal treated as un admitted

 03 February 2012

Despite sending notice sufficiently in advance and there being defect memo about late filing of the appeal, the assessee did not appear nor filed any petition to remove the defect pointed out. Therefore, we infer that the assessee is not interested i..

Posted in Taxation |   1136 hits

As per the Income Tax act expenditure during the year amounting to setting up cannot be treated as preoperative expense

 03 February 2012

In the return of income filed, the assessee computed the loss of ` 12,28,782/-. From the perusal of the balance sheet, the Assessing Officer observed that the assessee had debited loss amounting to ` 12,28,782/- during the year. The assessee company ..

Posted in Taxation |   5017 hits

In the Assessment Details of share holder required to given otherwise AO can asked for information about share holder under sec 133(6) to prove genuineness

 02 February 2012

The grounds raised in the appeal read as under:- “i) On the facts in the circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law by deleting the addition of ` 70,00,000/- made by the Assessing Officer on account of sh..

Posted in Taxation |   1125 hits

If the Party for whom reference is made fail to prepare books so as to enable hearing the court is not bound to answer the reference

 02 February 2012

This is the appeal filed by the assessee against the order dated 30.9.2011 of CIT(A)-XVII, New Delhi pertaining to A.Y. 2008-09. However at the time of hearing no one was present on behalf of the assessee nor any adjournment application was placed be..

Posted in Taxation |   1064 hits

If the condition for the post mentioned in the advertisement is not fulfilled than appointment cannot be allowed

 02 February 2012

Briefly stated, an advertisement was issued by the respondent No.3 dated 6th July, 2006, which appeared in the local newspapers inviting applications for the post of Principal in respondent No. 4-College. Notably, the advertisement stated that the ap..

Posted in Civil Law |   1670 hits

Accident during the course of employment in vehicle - compensation before the Commissioner for Workmens Compensation.

 01 February 2012

Facts: One workmen had been injured in an accident while they were travelling in a vehicle owned by the owner (appellant), in the course of their employment they had filed cases claiming compensation before the Commissioner for Workmen’s Compensatio..

Posted in Civil Law |   2004 hits

In case of default of employer of exempted establishment from PF Act 1952 in making contribution to PF sec 14B of the Act will be applicable

 01 February 2012

The Rules of the provident fund of the establishment mentioned in Schedule I (hereto annexed and (hereinafter referred to as the said establishments), with the respect to the employees therein then those specified in section 6 of the employees' Provi..

Posted in Civil Law |   1449 hits

Where two court having jurisdiction on the cause of action or part thereof and on mutual consent jurisdiction of one court removed than the decision cannot offend the provision of Sec 23 of Contrac

 01 February 2012

A similar view was taken by this Court in Angile Insulations vs. Davy Ashmore India Ltd. & Anr. [(1995) 4 SCC 153], wherein the Hon’ble Judges while referring to the decision of this Court in A.B.C. Laminart Pvt. Ltd.’s case (supra), inter alia, held..

Posted in Civil Law 2 comments |   2776 hits

Where the units delivered and security transaction tax has been paid than the transaction can be shown as short term or long term capital gain

 01 February 2012

Briefly stated facts of the case are that the assessee an individual derives income from house property, business income, long term and short term capital gain and other sources, filed return declaring total income at Rs.86,78,840/-. During the cours..

Posted in Taxation |   1182 hits

In a inter cast marriage the child can claim mothers cast only after submitting proof that he also suffer the same disabilities suffered by that community

 31 January 2012

The question that once again arises before this Court is what would be the status of a person, one of whose parents belongs to the scheduled castes/scheduled tribes and the other comes from the upper castes, or more precisely does not come from sched..

Posted in Civil Law 1 comments |   14829 hits

If proper entry made in the cash book than cash amount cannot be in question in the assessesment

 31 January 2012

The brief facts of the above issue are that during the course of assessment proceedings, the AO from the capital accounts of the partners observed that a sum of Rs.5,27,500/- was introduced by each partner on 15.4.2005 and another sum of Rs.2,500/- w..

Posted in Taxation |   1554 hits

Principal of res-judicata has no application in IT Act and finding of particular assessement year cannot be binding on subsequent year

 31 January 2012

Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of the Income-tax Act, 1961 (hereafter referred to as the Act) vide order dated 30.12.2004, determining income of ``28,28,40,870/-.Subsequently, after r..

Posted in Taxation |   1353 hits

The period of limitation to a claim for principal amount should also apply to the claim for interest

 31 January 2012

The short point that arises for consideration in this writ petition is whether the demand for payment of interest would be barred on account of delay and aches. The learned counsel for the petitioner submitted that the amount determined by the Assist..

Posted in Civil Law |   1314 hits

Intention to be proved to alleged anyone for criminal activity

 30 January 2012

An FIR was filed on 23.3.1980 at 2.50 A.M. with the Police Station Harduwaganj, District Aligarh that on 22-23/3/1980 at about 12 O’clock, Jalsur (PW.2) – complainant and his Uncle Onkar Singh (deceased) were sleeping on the roof of their house in th..

Posted in Criminal Law |   1769 hits

Units of mutual fund are not generally trading instrument because of low fluctuation and number of transaction in units also not large

 30 January 2012

Briefly stated facts of the case are that the assessee is an Insurance Agent. The return of income was filed showing an income of Rs.49,56,545/- consisting income from insurance commissions, house property, capital gains and income from other sources..

Posted in Taxation |   1154 hits

If AO not consider all document contained in the paper book filed by the assessee than the decision deserved to be set asideIf AO not consider all document contained in the paper book filed by the ass

 30 January 2012

Briefly stated facts of the case are that the assessee an individual derives income from house property, business, capital gains and income from other sources, filed return declaring total income at Rs.5,72,052/-. However, the assessment was complete..

Posted in Taxation |   1134 hits

After amendment of sec 36(1)(vii) of IT Act 1961 in order to obtained deduction for bad debts it is not necessary to established that the debt is irrecoverable

 27 January 2012

In this appeal the Revenue has raised three grounds, wherein ground nos. 2 and 3 are general in nature and do not survive for adjudication. The remaining lone issue raised by the Revenue reads as under: 1) The Ld. CIT(A) has erred in law and on fa..

Posted in Taxation |   1706 hits

The Court cannot interfere with the administrators decision unless there is deficiency in the decision

 27 January 2012

The petitioner and two other police officials were charge-sheeted on the allegations that in the night intervening 21/22.2.1995 they chased tempo No.MP-09-D-2079 being driven by one Shri Vinod Kumar and intercepted it near Wazirabad Road, where one o..

Posted in Civil Law 1 comments |   2387 hits

As per Thika Tenancy Act 1949 define Thika Tenant any person who held land under written lease and erected on such land any residence or for business purpose any constructio

 27 January 2012

On 21st Decembr, 1947, the Mitters filed Suit No.22 of 1948 in the Calcutta High Court against Chagganlal Baid and Parashmal Kankaria for their ejectment from the suit premises. During the pendency of the said suit, on 15th January, 1958, Chagganlal ..

Posted in Civil Law |   8142 hits







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