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Showing 21 to 40 of 891 Records
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2010 (8) TMI 1162 - SUPREME COURT
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... ... ..... ling for such opinion. However, we are not going into that question as we have already stated earlier. Once the charge sheet was filed, ordinarily it could only be the power of the Court to decide upon its correctness or otherwise. 23. We are not at all impressed by the Section 482 application firstly filed by the mother of the respondent No. 1/accused and then by the respondent No. 1/accused himself. We do not see any reason why the High Court should have entertained such application at all, particularly, in view of the complete lack of bona fides on the part of the respondent No. 1/accused. That application was, therefore, liable to be dismissed straightaway. Since technically the matter is still pending before the High Court, we only issue a direction to the High Court to dismiss the same. The impugned order of the High Court is set aside and, therefore, this appeal succeeds. The Sessions Judge before whom the matter is pending shall proceed with it in accordance with law.
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2010 (8) TMI 1160 - ITAT MUMBAI
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... ... ..... T Mum. It was contended that the facts of the instant case were similar to those decided by the Mumbai Bench of the Tribunal (authored by the instant AM) in which it has been held that short-term capital loss suffered after 01-10-2004 could be set off against short-term capital gains earned before 30-09-2004. Another order of the Mumbai Bench of the Tribunal in Fidelity Investment Trust vs. ADI as reported in 2009 TIOL 595 ITAT Mum., laying down the same ratio was also placed on record. 4. The ld. D.R., after going through both the orders, fairly conceded that the facts and circumstances of the instant case were similar to those decided by the Mumbai Bench of the Tribunal in the aforenoted cases. In view of the above discussion and rival but common submissions, we are satisfied that the view taken by the ld. CIT(A) does not warrant any interference. The same is upheld. 5. In the result, the Revenue’s appeal is dismissed. Order pronounced on the 20th day of August, 2010.
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2010 (8) TMI 1159 - ITAT AHMEDABAD
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... ... ..... se duty and sales tax also cannot form part of the “total turnover” under section 80HHC(3) of the Act. 13.2 In the case of Sony India Pvt. Ltd. Vs. DCIT, in ITA no. 1181/Del/2005 dated 23/9/2008 for the AY 2001-02 ,ITAT Delhi Bench, following the aforesaid decision of the Hon’ble Supreme Court directed to exclude excise duty while working out total turnover for the purpose of deduction u/s 80HHC of the Act. 13.3. In view of aforesaid decision of the Hon’ble Supreme Court, we have no hesitation in upholding the conclusion of the ld. CIT(A), directing the AO to exclude excise duty and sales tax while working out total turnover for the purpose of deduction u/s 80HHC of the Act. Thus, ground no.4 in the appeal is dismissed. 14. Ground nos. 5 & 6 being mere prayer, do not require any separate adjudication and are, therefore, dismissed. 15. In the result , appeal is partly allowed for statistical purposes. Order pronounced in the court today on 6 -8-2010
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2010 (8) TMI 1158 - ITAT AHMEDABAD
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... ... ..... he C.I.T. by exercising his powers u/s. 263. It would have been different matter if A.O. had not at all considered the issue of bad debts of ₹ 71,08,600/- in the regular assessment proceedings closed on 8-3-2004. In other words, where AO has not touched an issue at all in regular assessment proceedings and also has not done anything in the proceedings u/s 153A then CIT can exercise his powers u/s 263 directing the AO to carry out enquiries on that issue even in the order u/s 153A. But having inquired into the issue of bad debts of ₹ 71,08,600/ by the A.O. in the original assessment proceedings closed on 8-3-2004 then there remains nothing for racking up the issue again in the proceedings u/s. 153A. Therefore, C.I.T. can not direct the A.O. to do something which A.O. could not do in the proceedings u/s 153A at his own. 25. As a result, we hold that the revision order passed by the Ld. C.I.T. is not valid and is cancelled. Order pronounced in Open Court on 6/8/2010.
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2010 (8) TMI 1157 - ANDHRA PRADESH HIGH COURT
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... ... ..... ific performance and/or damages. On the other hand, where the builder has committed breach of his obligations the owner has two options. He has the right to enforce specific performance and/or claim damages by approaching the civil Court or he can approach the forum under the Consumer Protection Act for relief as consumer. 32. On a consideration as above made, we are of the view that the complaints as presented by the each of the complainants before the consumer fora are maintainable and are amenable to jurisdiction of the consumer fora. The Consumer Fora do not suffer from lack of jurisdiction to entertain the complaints. We are not called upon to decide the Writ Petitions on the merits of the cases, nor are we inclined to do so. The Opposite Party is at liberty to pursue its defences/remedies available against each of the complaint involved in this batch of cases. 33. The Writ Petitions are devoid of merits and are accordingly dismissed. There shall be no order as to costs.
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2010 (8) TMI 1156 - DELHI HIGH COURT
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... ... ..... On the contrary the same are duly audited as required under section 44AB of the Act. The duty draw back will always be part of trading results. If such amount is included while computing gross profit, the results declared by the assessee are better. In such circumstances, no addition could have been made by rejecting the book results. No specific defect has been pointed out in the books of account i.e. whether the purchases are inflated or sales are not recorded. In such circumstances, no addition could “have been made by estimating the gross profit. We, therefore, delete the addition of ₹ 25,04,914/-.” 5. In our opinion, the factual findings of the final fact finding authority are neither perverse nor contrary to record. Accordingly, we find that no substantial question of law arises in the quantum appeal. Since the quantum appeal is, bereft of merit, the question of imposing any penalty does not arise. Accordingly, present appeals are dismissed in limine.
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2010 (8) TMI 1155 - ITAT AHMEDABAD
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... ... ..... assessee is no more interested in prosecuting the appeal. The assessee’s appeal is liable to be dismissed un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee in limine. 3. As a result the appeal of the assessee is dismissed in limine. Order pronounced in the open Court on 16-08-2010.
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2010 (8) TMI 1154 - ITAT INDORE
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... ... ..... 880 to 1887 there is a record of payment of salary to various workers/staff. At pages 1888 to 2092 there are bills for kirana and general store items. At pages 2093 to 2105 there is a list of payment of salary. At pages 2107 to 2141 there is a list of food expenses. At pages 2142 to 2167 there is a list of payment to various persons. At pages 2171 and 2172 there is a copy of railway tickets. Again at pages 2175 to 2177 there is a list of expenses on various items. At pages 2178 to 2225 there are payments to transporters issued to Ashu Travels. At pages 2226 to 2386 there are bills of cloth, etc. issued by Vimal Cloth Store. Considering the totality of facts and circumstances narrated above, we are of the view that the assessee has explained the application of donation/income received by it. Therefore, the enhancement made by the learned CIT(A) is unjustified and is deleted. Finally, the appeal of the assessee is allowed. Order pronounced in the open Court on 3rd August, 2010.
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2010 (8) TMI 1153 - KERALA HIGH COURT
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... ... ..... as to enable him to appear before the court within the period specified in the proclamation. If the said period is over, an absconding accused is not entitled to file an application to get the property released under sub- section (3) of Section 85 of Code of Criminal Procedure. The question whether petitioner is entitled to approach the civil court is not to be settled in this revision. It is also to be noted that in the application filed under sub-section (3) of Section 85 of Code of Criminal Procedure, petitioner has not contended that he was not absconding and that he did not receive notice of proclamation, which are mandatory to get the property released even within the period of two years from the date of attachment. But, as the petition itself is not maintainable, it can only be dismissed, as has been done by the courts below. Revision fails and it is dismissed. Dismissal of the petition will not affect the rights of the petitioner, if any, to approach the civil court.
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2010 (8) TMI 1152 - SUPREME COURT
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... ... ..... , this appeal is allowed. The order dated 20.1.2009 of the Division Bench and the order dated 12.11.2008 of the learned Single Judge, directing the matter to be listed to consider whether the second appellant should be prosecuted under Section 340 Cr.P.C., are set aside. As the process of confrontation of an unexhibited document by covering portions of it by a court, is beyond the scope of examination under Order 10 Rule 2 of the code, the answer to such question shall be excluded from consideration and completely disregarded. The court conducting the trial and hearing arguments shall decide the suit in accordance with law on the basis of evidence placed and ignore the said ‘answer’ under Order 10 Rule 2 of the Code. 24. We make it clear that whatever we have stated or observed during the course of this Judgment, are only in the context of examining the correctness of the procedure adopted under Order 10 Rule 2 of the Code, and not intended to be findings of fact.
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2010 (8) TMI 1151 - KARNATAKA HIGH COURT
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... ... ..... s. Of course, an attempt has been made by the accused by filing a complaint and also by issuing stop payment, but it is not sufficient to accept the case of the accused that there was no transaction at all between the complainant and the accused. Might be that the acquittal of the complainant in the case filed by the accused is on the ground of inordinate delay in filing the FIR. But, it cannot be said that there is no transaction at all between the parties, in view of the fact that earlier there was financial transaction between the parties. 7, In the circumstances, appeal is allowed and the order of acquittal passed by the trial Court is set aside, by convicting and sentencing the accused to pay the compensation of ₹ 4 lakhs, within four months, in default, to undergo. simple imprisonment for a period of six months and also to pay a fine of ₹ 5,000/, to the state in default, to undergo simple imprisonment for a period of 15 days. Office to send back the records.
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2010 (8) TMI 1150 - SUPREME COURT
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... ... ..... any threat or that the complainant did not want to support the case of the prosecution for some other reason. There has been a persistent stand taken by Ayesha Qureshi that the complaint was not made voluntarily and her husband and other family members had been subjected to great deal of harassment and persecution by the police for no fault of theirs. In such a fact-situation, the possibility that the allegations made by Mohd. Qureshi and Ayesha Qureshi in their complaints/applications/writ petitions may be true, cannot be ruled out. Thus, it was a fit case, where in order to meet the ends of justice and to prevent the miscarriage of criminal justice, the inherent powers of the Court to quash the FIR/complaint could have been exercised. 27. Thus, the complaint dated 8.11.2005 lodged by Mohd. Qureshi against the Arun Gulab Gawali gang was liable to be quashed, though for different reasons, as recorded hereinabove. 28. In view of the above, the Criminal Appeal stands dismissed.
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2010 (8) TMI 1149 - SUPREME COURT
Dowry demand for luxury car - matrimonial litigation - Offence punishable u/s 498A, 406, 341, 323 and 120B of the Indian Penal Code read with Sections 3 and 4 of the Dowry Prohibition Act - whether the High Court was justified in not exercising its inherent powers u/s 482 of the Code of Criminal Procedure in the facts and circumstances of this case? - HELD THAT:-The powers possessed by the High Court u/s 482 of the Code are very wide and the very plenitude of the power requires great caution in its exercise. The court must be careful to see that its decision in exercise of this power is based on sound principles. The inherent power should not be exercised to stifle a legitimate prosecution but court's failing to use the power for advancement of justice can also lead to grave injustice. The High Court should normally refrain from giving a prima facie decision in a case where all the facts are incomplete and hazy; more so, when the evidence has not been collected and produced before the court and the issues involved, whether factual or legal, are of such magnitude that they cannot be seen in their true perspective without sufficient material. Of course, no hard and fast rule can be laid down in regard to cases in which the High Court will exercise its extraordinary jurisdiction of quashing the proceedings at any stage.
There are no specific allegations against the appellants in the complaint and none of the witnesses have alleged any role of both the appellants.
Admittedly, appellant No. 1 is a permanent resident of Navasari, Surat, Gujarat and has been living with her husband for more than seven years. Similarly, appellant No. 2 is a permanent resident of Goregaon, Maharashtra. They have never visited the place where the alleged incident had taken place. They had never lived with respondent No. 2 and her husband. Their implication in the complaint is meant to harass and humiliate the husband's relatives. This seems to be the only basis to file this complaint against the appellants. Permitting the complainant to pursue this complaint would be an abuse of the process of law.
It is a matter of common knowledge that unfortunately matrimonial litigation is rapidly increasing in our country. All the courts in our country including this Court are flooded with matrimonial cases. This clearly demonstrates discontent and unrest in the family life of a large number of people of the society.
Unfortunately, at the time of filing of the complaint the implications and consequences are not properly visualized by the complainant that such complaint can lead to insurmountable harassment, agony and pain to the complainant, accused and his close relations.
The allegations of harassment of husband's close relations who had been living in different cities and never visited or rarely visited the place where the complainant resided would have an entirely different complexion. The allegations of the complaint are required to be scrutinized with great care and circumspection. Experience reveals that long and protracted criminal trials lead to rancour, acrimony and bitterness in the relationship amongst the parties. It is also a matter of common knowledge that in cases filed by the complainant if the husband or the husband's relations had to remain in jail even for a few days, it would ruin the chances of amicable settlement altogether. The process of suffering is extremely long and painful.
When the facts and circumstances of the case are considered in the background of legal principles, then it would be unfair to compel the appellants to undergo the rigmarole of a criminal trial. In the interest of justice, we deem it appropriate to quash the complaint against the appellants. As a result, the impugned judgment of the High Court is set aside. Consequently, this appeal is allowed.
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2010 (8) TMI 1148 - ITAT DELHI
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... ... ..... 2,05,000/-. 3.2 Before us, the learned DR relied on the order of the Assessing Officer and the learned counsel for the assessee relied on the order of the CIT(A). 3.3 We find that decision of the learned CIT(A) is in line the following cases - a) CIT Vs. Patel Bros. & Co. (1995) 215 ITR 165 (Supreme Court); b) CIT Vs. Regal Theater 116 Taxman 0831 (Delhi High Court); c) Gujarat State Exports Corporation Ltd. Vs. CIT 1994 ITR 649; d) Otis Elevator Co., (India) Ltd. Vs. CIT 1992 (195) ITR 0682 Bombay and; e) Sterlite Industries (India) Ltd. Vs. Addl. CIT 2006 (006) SOT 0497 TBOM. 3.4 It is also mentioned that the club facilities are being used for holding board meetings. In view of the aforesaid facts and the cases relied upon by the learned CIT(A), we are of the view that there is no need to interfere with his order in this behalf. 3.5 In result, ground No.2 is also dismissed. 4. In the result, the appeal is dismissed. This order was pronounced in open court on 27.08.2010.
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2010 (8) TMI 1147 - DELHI HIGH COURT
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... ... ..... ioner which could not be brought to the Court. This Court under similar circumstance in Crl. M. No. 5049/97 in Crl. (M) No. 2151/1995, vide order dated 25.09.1997 had allowed the trial Court proceedings to be held at the place where case property was lying namely Customs House. Similarly, vide another order dated 1st May, 2009, in Crl. M.C. 1725 of 2008, this Court had again directed that proceeding be conducted at the place where container/case property was situated. In view of the fact that case property, in the present case was bulky containers and it was not feasible to bring the same to the court premises for its exhibition, the trial court is directed to hold necessary court proceedings at the place where case property was lying. Necessary arrangement for holding court proceedings shall be made by the Department. Date and time shall be fixed by the concerned Trial Court in consultation with both the parties. With these directions, the petition stands disposed of. Dasti.
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2010 (8) TMI 1146 - ITAT DELHI
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... ... ..... (supra) was for a payment of lump sum amount in connection with setting up of the factory and 25% thereof was held to be capital in nature, and therefore, there was a transfer of ownership of technical information in that case. Therefore, the said decision will not apply to a running royalty and would be allowable expenditure and, in our opinion, the CIT(A) was justified in allowing the same. His order does not call for any interference and is accordingly upheld.” 6. During the year under consideration also, the disallowance of royalty payment was with respect to the same agreement, which was considered by the Tribunal. As the facts and circumstances during the year under consideration are in pari-materia, respectfully following the order of the Tribunal in assessee’s own case as referred above, we do not find any infirmity in the order of CIT(A). 7. In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 31st August, 2010.
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2010 (8) TMI 1145 - SUPREME COURT
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... ... ..... y relief against the State. The Appellate Court failed to appreciate that declaration in respect of certain rights over the land belonging to the State was the relief sought in the suit. Thus, in absence of the owner of the land, no such declaration could be granted. Therefore, State of Haryana was a necessary party. The suit, therefore, could not proceed for want of necessary parties. 6. In view of the above, the appeal is allowed. The judgment and Order of the High Court of Punjab and Haryana, dated 22.10.2002 passed in RSA No. 4141/2002 and First Appellate Court dated 30.09.2002 passed in C.A. No. 109/2001 are set aside and the judgment and Decree of the Trial Court dated 23.11.2001 passed in C.S. No. 423 RT of 1998/2000 is restored. No order as to costs. Before parting with the case, it is clarified that if the suit between the parties is pending regarding the right of pre-emption before a competent Court, this judgment shall have no bearing on the merit of the said case.
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2010 (8) TMI 1144 - RAJASTHAN HIGH COURT
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... ... ..... ance that the process of correction is in place and working. It is the requirement of law that correction process of judgments should not only appear to be implemented but also seem to have been properly implemented. Reasons for an order would ensure and enhance public confidence and would provide due satisfaction to the consumer of justice under our justice dispensation system. 9. Unfortunately, the impugned order is Highly cryptic one. Therefore, this court has no other option, but to quash and set aside the impugned order dated 26-10-2009. The case is remanded back to the learned Judge with the directions that the learned Judge should consider, examine, discuss and give judicial finding on each of the contentions raised by the petitioner in his application under Order 7 Rule 11 CPC. The said exercise shall be carried out within a period of one month from the date of receipt of the certified copy of this order. 10. With these observations, this petition is, hereby, allowed.
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2010 (8) TMI 1143 - KERALA HIGH COURT
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... ... ..... payable under the Tax Act, particularly when there was a direction of this Court to receive it if paid on behalf of the Bhutan Government. This situation is only the making of the State Government and its officers, by returning the amounts even on the face of judicial order, passed interim, in the appeal. In such circumstances, we direct that the tax due for October, 2010 shall be received from the petitioner as promoter of Bhutan Government without any claim for interest and be treated as paid on or before the last date on which such amount was due for the month of October, 2010 as per the rates then applicable. The competent statutory authority from among the respondents is directed to receive such amounts, issue receipts and permit immediate transit of the tickets of Bhutan lottery into the State of Kerala for the month of October, 2010. Such remittance would entitle for lawful transit of the tickets to Kerala for sale. (vii)The parties will suffer their respective costs.
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2010 (8) TMI 1142 - CALCUTTA HIGH COURT
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... ... ..... and in connection with the property of the said deceased in every three months in the Court. All the persons concerned who are (is) in custody of the original share scripts and other documents relating to Bank Account are directed to hand over the same to the Joint Administrations. The Joint Administrator will act ordinarily jointly, but in case of non-availability of any of the Joint Administrators remaining Administrators or Administrator will act however ratification of the Court is to be obtained later at the earliest. They will be entitled to following initial remuneration. P.K. Mullick ₹ 90,000/-- Dr. Asish Kumar Bhattacharyya without remuneration for the time being Mr. Sukumal Chandra Basu ₹ 60,000/-- 79. Above remuneration shall be paid by all the parties in this suit in the manner as follows Plaintiffs jointly 75,000/-- Defendants jointly 75,000/- However, the same shall be reimbursed by the Joint Administrator out of the fund of the estate if available.
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