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Lawyersclubindia Judiciary

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 |   1584 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 |   2144 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 |   7949 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 |   1026 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 |   1474 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 |   1260 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 |   7667 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 |   1239 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 |   13600 hits

The lender has full right to institute legal proceedings after giving proper opportunity to the borrower

 24 January 2012

The appellant M/s. Housing Development and Finance Corporation (in short “HDFC”) instituted a suit under Order XXXVII of the Code of Civil Procedure, 1908, for realisation of its dues against defendant No.1 (the borrower; not before this Court) and t..

Posted in Civil Law |   1717 hits

Disciplinary action against an employee in regard to acts done by him in his previous employment in an affiliated society

 24 January 2012

The Respondent No.1 herein was an employee of Raipur Krishi Unnayan Samity (hereinafter referred to as “the Samity”), a cooperative society affiliated to the Burdwan Central Cooperative Bank, the Appellant herein.While the Respondent No.1 was serving..

Posted in Civil Law |   1732 hits

In case the AO have any doubt about the creditworthiness of individual than he can verified from his personal IT file

 24 January 2012

The AO was not satisfied about the source of the money introduced as capital. He, therefore, added the same to income. During the remand proceedings, the appellant produced all the five partners before the AO for examination. One partner had expired ..

Posted in Taxation |   820 hits

Search under sec 132 of IT if found any company related document any persons possession and whose name stated as MD if not disclosed than penalty can be imposed on him

 24 January 2012

A search was carried out u/s.132(2) of the I.T.Act, 1961 on 20/08/2004 in Vimal Group of cases and thereupon these assessments were made u/s.153A(b) of the I.T.Act. During the course of search, a data file of “ACME Company” was found and seized from ..

Posted in Taxation |   1040 hits

As per the constitution and code of criminal procedure the legal proceeding without giving legal assistance to the accused cannot be regarded as fair trial

 23 January 2012

In my opinion, the right of a person charged with crime to have the services of a lawyer is fundamental and essential to fair trial. The right to be defended by a legal practitioner, flowing from Article 22 (1) of the Constitution has further been fo..

Posted in Criminal Law |   2864 hits

If the working condition and responsibilities and nature of duties are same than all staff should be equally paid

 23 January 2012

Though some merit is found in the contention of the petitioner employer that the award does not render any finding of parity in educational qualification, method of recruitment, duties and responsibilities of the Assistants/Stenographers/Hindi Transl..

Posted in Corporate Law |   1714 hits

Marketability test is compulsory to be fulfilled for completing the definition of manufacturing under central excise rule

 23 January 2012

The assessee had been paying Central Excise duty on the PMB processed at their factory in Mumbai but had not paid the same for the conversion done at the work site. Consequently, a show cause notice was issued to them by the Commissioner of Central E..

Posted in Taxation |   943 hits

If in an independent appraisal in penalty proceedings if it proved that assessee provide inaccurate than penalty can be imposed under Sec 271

 21 January 2012

The facts leading up to the levy of penalty may be noticed in brief. The assessee is a domestic company. In respect of the year under appeal, it filed a return of income on 27th November, 2000 declaring income of Rs.1,43,40,680/-. The return was firs..

Posted in Taxation |   1032 hits

Power under Article 136 of Constitution can be exercised even I Suo motu when court satisfied that the ground for its exercised exist

 21 January 2012

The appellant herein, Madhu Kalikutty Panicker (hereinafter referred to as “Madhu”) was charged along with Sibi Bhaskaran (hereinafter referred to as “Sibi”) for offences punishable under Section 302 and 392 read with Section 34 of the Indian Penal C..

Posted in Criminal Law |   2895 hits

Where a service related claim based on continuing wrong relief can be granted even there is long delay

 21 January 2012

Mr. Ankur Chhibber, Advocate, accepts notice on behalf of the respondents and states that no reply to the writ petition is to be filed without prejudice to the rights and contentions of the respondents regarding the merit of the case. However, the re..

Posted in Civil Law |   1541 hits

On ascertainment of actual disability on earning caacity need to determine three fact one what he could not do for disability and his profession and the percentage of disability

 20 January 2012

The appellant used to earn his livelihood as a cart puller. On December 17, 2003, at about 3.00 P.M. he was carrying some goods on a four-wheel cart when he was hit by a tanker which was being driven in a rash and negligent manner. In the accident, t..

Posted in Civil Law |   1028 hits







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