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Showing 1 to 20 of 1058 Records

• 2013 (5) TMI 1068
  
  ... ... ... ... ..... . to quash proceedings and to pass such orders as are necessary to prevent abuse of process of any court or otherwise to secure ends of justice. 218. In view of the above legal position, this Court is not expected to throw out a case on technicalities but is expected to interfere wherever there has been failure of justice or misuse of judicial mechanism or procedure. This Court is not expected to be a mere silent spectator when it is made out that the criminal prosecution is an abuse of process of the Court. 219. In view o....... + More

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• 2013 (5) TMI 1067
  
  ... ... ... ... ..... has submitted that the appellants had willingly entered into a contractual relationship with the respondent-Bank and therefore, the Competition Commission as well as the Appellate Tribunal have rightly non suited the appellants. 5. Learned counsel has also submitted that the petition in fact, is not maintainable under Section 4(2) of the M.R.T.P. Act. He further submitted that the claims made by the appellants are even otherwise barred by limitation. 6. We are not inclined to examine the issues raised by the parties on mer....... + More

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• 2013 (5) TMI 1066
  
  ... ... ... ... ..... rom the levy of excise duty. Therefore when there was no dispute that appellant s case is of flavoured milk of animal origin that shall enjoy the benefit of the above notifications. 2. Learned counsel says that classification issue in these two appeals is not pressed for the time being in view of mandate of above notifications and if such issue arises in future, the appellants shall raise such dispute. 3. Both the appeals succeed for which these are allowed. 4. In view of the above both the stay applications are allowed. (Pronounced and dictated in open Court)

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• 2013 (5) TMI 1065
  
  ... ... ... ... ..... nicipalities, constitution and composition of Ward Committees, reservation of seats for weaker Sections, duration of municipalities, powers, authority, responsibilities of municipalities, power to impose taxes, proper superintendence and centralised control of elections to municipalities, constitution of committees for district planning and metropolitan planning, were either not in existence or were found to be inadequate or defective in the State laws relating to municipalities. Part IX-A seeks to strengthen the democrati....... + More

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• 2013 (5) TMI 1064
  
  ... ... ... ... ..... , the principle that the Court will not restore an illegal order could not have been invoked by the High Court for defeating the rights acquired by the Appellants on the basis of their selection by the Commission. In the result, the appeals are allowed. The impugned orders are set aside. The termination the Appellants' services is declared illegal and quashed. They shall be deemed to be continuing on the posts of Principals, subject to the following riders (i) If the Management of the particular college has initiated a....... + More

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• 2013 (5) TMI 1063
  
  ... ... ... ... ..... nt scheme. The shareholder has not raised any objection to the scheme per se except voting against the proposal at the meeting. 8. Considering all the facts and circumstances and taking into account all the contentions raised by the affidavits and reply affidavits, I am satisfied that the observations made by the Regional Director, Ministry of Corporate Affairs, do not survive. I have come to the conclusion that the present scheme of arrangement is in the interest of the shareholders of the petitioner company, is not detri....... + More

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• 2013 (5) TMI 1062
  
  ... ... ... ... ..... deliberately participated in the fraud of exporting firms, by facilitating the issue of invoices, on commission basis, without the actual issuance of goods. The Tribunal has, however, found that prima facie the appeal preferred by the appellant requires consideration and on consideration of the total amount of penalty, the Tribunal has directed the appellant to deposit ₹ 50 lacs as a pre-condition in terms of Section 35-F of the Act for the hearing of his appeal. In the light of principles laid down by Hon'ble Su....... + More

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• 2013 (5) TMI 1061
  
  ... ... ... ... ..... corded that in an appeal against acquittal, the appellate court is entitled to reappreciate the evidence on record if the court finds that the view of the trial court acquitting the accused was unreasonable or perverse. The golden thread which runs through the web of administration of justice in criminal cases is that if two views are possible on the evidence adduced in the case, one pointing to the guilt of the accused and the other to the innocence, the view which is favourable to the accused should be adopted. However, ....... + More

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• 2013 (5) TMI 1060
  
  ... ... ... ... ..... ltogether. 27. We cannot accept the submissions made on behalf of the Respondents stating that Kusumbai had been tutored by her parents, as the evidence on record clearly reveals that the tractor had been brought at the instance of the Respondents, and that they had been present in the trolley with her parents and other relatives throughout. Therefore, her parents and other relatives could have had no opportunity to implicate the Respondents, or to tutor her. 28. Thus, in view of the above, the appeal succeeds and is allow....... + More

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• 2013 (5) TMI 1059
  
  ... ... ... ... ..... Special Audit may go on. However, the Special Auditor shall not serve the report on the petitioner till the next date of hearing. The Learned counsel for the petitioner states that the petitioner shall fully cooperate with the Special Auditor. In the meanwhile, no assessment order be passed till the next date of hearing. W.P.(C) Nos.3222/2008, 8157/2009, 8160/2009, 14123/2009 and 14141/2009 which are shown as Item Nos.37 to 41 in the list of Regular Matters (Part I-A) be listed along with these writ petitions on 22.07.2013 for final disposal.

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• 2013 (5) TMI 1058
  
  ... ... ... ... ..... ce or even relying on the evidence adduced by the complainant itself. In so far as the second question for consideration is concerned. From a close examination of the record-it is evident that the third petitioner apart from being a designated Director of the company, is not shown to have been involved in the affairs of the company and more particularly in the course of the transactions that are the subject matter of the complaints. In that light of the matter, the petitions are partly allowed. The proceedings as brought a....... + More

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• 2013 (5) TMI 1057
  
  ... ... ... ... ..... iod shall surrender before the trial Court and obtain bail. On due consideration of the aforesaid facts and circumstances of the case prayer for grant of transit bail is allowed. In the event of his arrest by Indore / Vashi police station, Navi Mumbai (Maharashtra), he shall be released on bail upon his executing a personal bond in a sum of Rs.1,00,000/- and also furnishing one surety of equal value to the satisfaction of the arresting authority subject to compliance with the following conditions - (1) That, the applicant ....... + More

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• 2013 (5) TMI 1056
  
  ... ... ... ... ..... unting . A perusal of the paper book filed before us shows that all the agreements entered into between the assessee and the tenants are not before us though the assessee has claimed the same has been filed before the AO. In the circumstances the issue of the expenses in relation to the tenancy vacation charges debited to the extent of Rs.1,23,40,000/- is restored to the file of the AO to verify the agreements entered into by the assessee with the tenants. The AO is to examine whether the agreement have been entered into d....... + More

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• 2013 (5) TMI 1055
  
  ... ... ... ... ..... sed by the assessee by filing a revised return before the Assessing Officer. But while adjudicating the claim of exemption under section 11 of the Act, the ld. CIT(A) either should have examined the claim in accordance with law or should have called for a remand report from the Assessing Officer in this regard. Without examining the claim in the light of the provisions of section 13 of the Act, the claim of exemption under section 11 cannot be outrightly granted. But the ld. CIT(A) did the same. We, therefore, do not agree....... + More

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• 2013 (5) TMI 1054
  
  ... ... ... ... ..... , these writ petitions are allowed. The impugned orders dated 9.2.2013 are set aside and the matter is remanded back to the Assessing Officer. 10. At the request of both, the parties, date is fixed and the parties shall appear before the Assessing Officer on 8th June, 2013. When the assessee appears before the Assessing Officer, the Assessing Officer will supply copies of all the documents which the Assessing Officer wants to rely upon and will give opportunity to the petitioner to produce the evidence and will also give o....... + More

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• 2013 (5) TMI 1053
  
  ... ... ... ... ..... No doubt, the fund invested is the mutual fund belonging to the members of the Cooperative Societies, but for keeping those funds invested with a third party, the third party is making contribution to that fund by paying interest and that being no contribution by any of the members of the Societies, the same cannot be treated to be an expansion of the mutual fund by the contributions of the members, the same being an expansion of the funds of the Co-operative Society by a third party for the fund remained invested with it ....... + More

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• 2013 (5) TMI 1052
  
  ... ... ... ... ..... 'third' Indian Penal Code. Having regard to such a construction of ours on Section 141, read along with Section 40 Indian Penal Code, the offence found proved against the Appellants, namely, falling under Sections 302 read with 149, 307 read with 149 along with 147 and 148 of the Code for which the conviction and sentence imposed by the Court below cannot be found fault with. 47. In the light of our above conclusions on the various submissions made by the counsel for the Appellants, we do not find any merit in thes....... + More

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• 2013 (5) TMI 1051
  
  ... ... ... ... ..... ate of exercise of option and the date of sale being the same, there was no difference between the deemed cost of acquisition and the actual price realized by the assessee and, therefore, no amount was chargeable to tax as capital gains. 11. From the above, it is evident that the belief nurtured by the assessee to the effect that the amount received on sale of ESOP shares was not taxable, was not a belief or understanding which was unfounded. The Ld. CIT (A) has duly taken this aspect also into consideration while deciding....... + More

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• 2013 (5) TMI 1050
  
  Forgery Of documents - Cheating - Seeking grant of regular bail u/s 439 CrPC - Offence punishable u/s 409/ 420/ 467/ 468/ 471/ 120-B IPC and Sections 13(1)(d)/13(2) of the Prevention of Corruption Act - HELD THAT:- In view of the facts, Petitioners are entitled to grant of bail pending trial on stringent conditions in order to allay the apprehension of the investigating agency. It is not necessary to canvass and go into the details of various other issues canvassed by learned counsel for the parties and the cases relied upon by learned counsel....... + More

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• 2013 (5) TMI 1049
  
  ... ... ... ... ..... of taxation, double deduction in regard to the same business out going is not intended unless clearly expressed. The present case is not one of this type, as rightly distinguished by the CIT(Appeals). 14. Having regard to the consensus of judicial opinion on the precise question that has arisen in the present appeal, we are not inclined to admit the appeal and frame any substantial question of law. There does not appear to be any contrary view plausible on the question raised before us and at any rate no judgment taking a ....... + More

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