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Showing 1 to 20 of 565 Records
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2001 (10) TMI 1199
... ... ... ... ..... s in the suit till the Tahasildar/appellate authority disposes of the proceeding under the statute. It is held in that proceeding that the debtor is not entitled to the benefit under the Act then the civil suit may be proceeded with, if on the other hand it is held that the debtor is entitled to the benefits provided in the Act then the suit has to be dismissed under section 4. In no case can it be held that by filing a civil suit for realisation of the mortgage amount the proceeding pending before the Tahsildar or the app....... + More
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2001 (10) TMI 1198
... ... ... ... ..... r such material is essential for the just decision of the case. Even a reading of Section 311 of the Code would show that Parliament has studded the said provision lavishly with the word any at different places. This would also indicate the widest range of power conferred on the court in that matter. It is so stated by this court in Ram Chander v. State of Haryana 1981CriLJ609. 7. We are of the opinion that the learned single judge of the High Court has improperly interfered with the order passed by the trial court. It is ....... + More
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2001 (10) TMI 1197
... ... ... ... ..... neous order prejudicial to the interests of the Revenue, unless the view taken by the Income-tax Officer is unsustainable in law. It has been held by this court that where a sum not earned by a person is assessed as income in his hands on his so offering, the order passed by the Assessing Officer accepting the same as such will be erroneous and prejudicial to the interests of the Revenue-Rampyari Devi Saraogi v. CIT 1968 67 ITR 84 (SC) and in Smt. Tara Devi Aggarwal v. CIT 1973 88 ITR 323 (SC). Since two views are possible....... + More
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2001 (10) TMI 1196
... ... ... ... ..... he criminal proceeding or where a criminal proceeding is manifestly actuated with malafide and has been initiated maliciously with the ulterior motive for wrecking vengeance on the accused and with a view to spite him due to private and personal grudge. 10. Applying the aforesaid test, it cannot be said that the complaint filed by the appellant did not disclose the commission of an offence or there existed any other circumstance which can be made the basis for quashing the proceedings. In fact allegations made in the compl....... + More
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2001 (10) TMI 1195
... ... ... ... ..... K. Sharma, Adv., Mr. M.L. Lahoty, Adv., Mr. Paban K. Sharma, Adv., Mr. Himanshu Shekhar, Adv., Ms. Indu Malhotra, Adv., Mr. D.N. Mishra, Adv., Mr. V. Balachandran, Adv., Mr. R.P. Wadhwani, Adv., Mr. M.A. Chinnasamy, Adv., Mr. Pravir Choudhary, Adv., Mr. D. Bhattacharya, Adv., Ms. Seema Sharma, Adv., Mr. D.A. Dave, Sr. Adv., Mr. A.K. Ganguli, Sr. Adv., Mr. Vinay Garg, Adv., Mr. Deepam Garg, Adv. For the State of UP Mr. Prakash Kumar Singh, Adv., Mr. A.S. Pundir, Adv. ORDER Permission to place additional documents on record ....... + More
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2001 (10) TMI 1194
... ... ... ... ..... ting pension are not merely based on the fact that the appellants were punished by Court Martial, as assumed by the High Court. Moreover, by issuing show-cause notices giving opportunity to the respondents to explain the circumstances and their hardship before passing the impugned order, the principles of natural justice were also complied. In the given circumstances when the impugned orders forfeiting pension were passed in the discretion of the authorities exercising the power available under the Regulations, we cannot f....... + More
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2001 (10) TMI 1193
... ... ... ... ..... ORDER Appeal dismissed as withdrawn.
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2001 (10) TMI 1192
... ... ... ... ..... ion, the petitioners are well within the said definition and, therefore, there cannot be any exemption whatsoever in respect of petitioner No. 1. In my opinion, the question is to see the rendering of the service in what capacity--if it is consulting engineer in my opinion certainly they will attract the said definition whether it is an individual, or a firm or a company and furthermore, where the knowledge of such service based upon knowledge in engineering then automatically they must come within the purview of the said ....... + More
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2001 (10) TMI 1191
... ... ... ... ..... udge at Pathankot is received. 16. Pursuant to the same, the Sub-Judge submitted a report, which also goes against the appellant. 17. We are unable to say that the concurrent finding recorded by both the Disciplinary Committees against the appellant as to his professional misconduct, is a finding based on no evidence or is based on mere conjuncture and unwarranted inference. Hence the same cannot be disturbed. 18. What remains to be seen whether the punishment imposed on the appellant is grossly disproportionate. Having re....... + More
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2001 (10) TMI 1190
... ... ... ... ..... by the Court. 6. We further find that the High Court has issued a direction to the appellants herein to locate the zonal office of the Railways at Bangalore. Apart from the fact that in matters of policy the court will not interfere, such a direction could under no circumstances have been issued. If a case had been made out, and in this case no such case had been made out, that a decision to locate at Hubli was not in accordance with law, then the only direction which could have been issued by the court was to consider as ....... + More
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2001 (10) TMI 1189
... ... ... ... ..... ves to be remanded to the Tribunal for examining the controversies before it afresh in light of the observations made in this judgment. 16. Before parting with the matter, it may be recorded, in fairness to Mr Kureshi, learned counsel for the revenue, that the learned counsel had right from the outset submitted that the theory of device which had appealed to the Assessing Officer had not been examined by the Tribunal and, therefore, the matter was required to be remanded to the Tribunal which is the final fact finding auth....... + More
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2001 (10) TMI 1188
... ... ... ... ..... is aspect in the case of Sakthi Trading Co. v. CIT 2001 250 ITR 871 1. The Court therein noticed the earlier decisions of the Apex Court which had held that the valuation should be on that basis, the decisions so referred to being the cases of A.L.A. Firm v. CIT 1991 189 ITR 2852, Chainrup Sampatram v. CIT 1953 24 ITR 481 and Sir Kikabhai Premchand v. CIT 1953 24 ITR 506 . The Supreme Court in the case of Sakthi Trading Co. (supra) after the review of the law held as under . . . Even as per the principles laid down in A.L........ + More
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2001 (10) TMI 1187
... ... ... ... ..... ct matter of the Award being within the jurisdiction of this Court, this Court would have no jurisdiction to hear and decide this petition. 5. Lastly, even otherwise, from the reading of the language of Clause 12 leave has to be sought before the application under Section 47 is made. In the instant case, leave was sought after the application was made. It is settled law in this Court that such application is not maintainable. In the light of that, application for leave must be rejected. Once the application for leave is re....... + More
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2001 (10) TMI 1186
... ... ... ... ..... l neglect on the part of the assessee. In the case of Devandas Perumal Co. (supra), the Bombay High Court held that the mere fact that Income-tax Officer proceeded to estimate the net profit at a figure higher than what was disclosed by the assessee would not lead to the conclusion that there was a failure to return the correct income arising out of fraud or any gross or wilful neglect on the part of the assessee. Under the circumstances, the decision in the case of Smt. Chandrakanta (supra) has no relevance to the facts o....... + More
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2001 (10) TMI 1185
... ... ... ... ..... ection 304 IPC and not under Section 302 IPC. In Yogendra Morarji's this Court has also observed that this was a circumstances which could be taken into account in mitigation of the sentence. For the foregoing reasons Criminal Appeal No. 320/2000 filed by Kashiram, Teekaram, Suresh, Ratna @ Ratanlal and Nanakram is allowed. Criminal Appeal No. 63/2000 filed by accused Ramesh is partly allowed. All the convictions recorded and sentences passed by the High Court are set aside. Instead accused Ramesh is held liable to con....... + More
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2001 (10) TMI 1184
... ... ... ... ..... uit would be maintainable or not, it is stated that plaintiff is always at liberty to move application for amendment of plaint and omit any of the reliefs claimed by her at any stage by making a prayer to the trial Court in this regard. I have no manner of doubt that if such an application is made to the trial Court, it shall allow the plaintiff to amend his plaint and in that eventuality defendants shall also have an opportunity to file written statement to the amended plaint by taking all defences available to them inclu....... + More
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2001 (10) TMI 1183
... ... ... ... ..... or suffer from the vice of bias or partiality. That is why obligation is cast upon the Arbitrator to assessed and evaluate the claims and counter-claims of the parties after providing them substantially effective and full opportunity to prove them. 9. The foregoing principles and reasons persuade me to allow the objections and set aside the award and remit it to the Arbitrator for re-decision. 10. However it is pointed out by the learned counsel for the respondent that the Arbitrator is no more on the panel of the responde....... + More
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2001 (10) TMI 1182
... ... ... ... ..... les, bye-laws and regulations would not be available to be chosen for defending the officers employees facing enquiries and consequently there is no reason or justification whatsoever to erase the amendment from the Rule book on a mere apprehension that, otherwise, it is likely prejudice and adversely affect the officers facing charges in effectively defending themselves. 8. In our view, the circumstances, which necessitated the amendment on the suggestion emanating from the Government of India in consultation with the Res....... + More
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2001 (10) TMI 1180
... ... ... ... ..... ations, we find satisfactory explanation from the respondents. Under these circumstances, in the absence of any other material suggesting that there could be instances of siphoning off of funds requiring investigation, we cannot order investigation. Further, in view of the petitioner having majority on the Board, it can have a special audit carried out and can take further action on the basis of that report. In a similar case, wherein a Government undertaking had majority on the Board and sought for investigation into the ....... + More
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2001 (10) TMI 1179
... ... ... ... ..... and its connected documents. We find no merit in the same which is, accordingly, dismissed.
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