The Commissioner of Income Tax Vs. the Pharmaceutical Corporation (im) - Court Judgment

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.....the murder charge. [para 9] it is clear that pinki's death was caused because of the burns and not in the normal circumstances. the finding of the trial court and the appellate court in that behalf is correct. for this reason we are not impressed by the argument of the learned counsel that in the absence of corpus delicti, the conviction could not stand. [para10] it is clear that the prosecution has not only proved the offence under section 304b, ipc with the aid of section 113b, indian evidence act but also the offence under section 201, ipc. [para 15] held: we have gone through the judgments of the trial court as well as the appellate court carefully and we find that both the courts have fully considered all the aspects of this matter. we, therefore, find nothing wrong with the judgments and confirm the same. the appeal is, therefore, dismissed.[para 16]c.n. ramachandran nair, j.1. the question raised in the connected appeals filed by the revenue against the very same respondent is whether the tribunal was justified in ordering payment of interest under section 244a to the respondent for the excess assessed tax paid under section 140a of the i.t. act for the years 1997-98 and 1998-99. even though senior counsel for the revenue advanced extensive arguments canvassing for the proposition that excess self-assessed tax paid under section 140a over the assessed tax will not entitle the assessee for interest from the date of payment, we find that the issue is squarely covered against the revenue by a single judge judgment by one of us (ramachandran nair, j.) in wpc no. 26052 of 2004 dated 5.12.2008. after hearing both sides and after going through the said judgment we do not find any ground to deviate from the findings rendered in the judgment. we therefore follow the said judgment and dismiss the appeal. registry will attach a copy of the judgment in wpc 26052 of 2004 to form part of this judgment.