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Lawyersclubindia Judiciary

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 |   1881 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 |   1307 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 |   2599 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 |   1050 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 |   14482 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 |   1407 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 |   1224 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 |   1163 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 |   1518 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 |   1033 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 |   1013 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 |   1587 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 |   2152 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 |   7953 hits

If after filling appeal the assessee is not interest to appear on hearing without application for adjournment it can cause dismissal of the appeal

 27 January 2012

This appeal was fixed for hearing on 16.01.2012. However, despite notice, none appeared on behalf of the assessee nor has it moved any application for adjournment. It is, therefore, presumed that the assessee is not interested in prosecuting its appe..

Posted in Taxation 1 comments |   1028 hits

M.P. Act is repugnant to A.C. Act 1996 or not since the same is a later Act made by Parliament. ( principle of "per incuriam")

 27 January 2012

Facts: The appellant-Madhya Pradesh Rural Road Development Authority and Anr., entered into a ‘Works Contract’ with the respondent for construction and maintenance of Rural Road Package No.1958, District Jhabua. This contract contains the ‘Dispute..

Posted in Civil Law |   1476 hits

Validity of the reopening of the assessment should be judged with reference to the reason recorded by AO under sec 148(2

 25 January 2012

The petitioner is a private limited company. In respect of the assessment year 2004-05 it filed a return of income on 27.10.2004 and the same was processed under Section 143(1) of the Act on 31.12.2004. Thereafter, on 28.3.2011 the respondent issued ..

Posted in Taxation |   1266 hits

As per sec 9 of Civil procedure code Civil Court has inherent jurisdiction to try all civil disputes unless barred expressly by any statutory provision

 25 January 2012

The appellant filed a suit (No. 43 of 1980) in the court of Munsif, Karwi (Banda) seeking a declaration that the decree passed by the Assistant Collector, Class-I, in a suit under sections 176, 178 and 182 of the U.P. Zamindari Abolition & Land Refor..

Posted in Civil Law |   7673 hits

In case the nature of the appeal is academic it can cause withdrawal of the appeal

 25 January 2012

Respectfully submits that pursuant to the order of Ld. CIT, the assessment order has been passed by the Ld. AO and Ld. AO did not make any addition in the assessment order. Copy of assessment order is enclosed herewith. Hence the present appeal remai..

Posted in Taxation |   1243 hits

Case under Sections 47A/33 of the Indian Stamp Act, 1899

 24 January 2012

Facts: A Sale Deed was executed between Har Charan Singh and the respondents herein in respect of the property situated at Lucknow. The total value of the property was computed as Rs. 1,55,28,860/- for the purposes of Stamp Duty and the respondents..

Posted in Property Law |   13615 hits







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