Chennai Court January 2002 Judgments
Sambandam Spinning Mills Ltd. Vs. Dy. Cit
Court: Chennai
Decided on: Jan-17-2002
Reported in: (2002)176CTR(Mad)607
V.S. Sirpurkar, J.This is an appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act), challenging the order passed by the Tribunal, upsetting the order of the Commissioner (Appeals) and upholding the order passed by the assessing authority. The assessing authority had recorded a finding that the assessee had diverted the profits of the assessee-company to some partnership firms precisely four firms and in fact, the profits shown by these firms were the profits earned by the assessee-company as the directors in these assessee-company and the partners in the firms were almost identical and interested in each other. The Income Tax Officer, in his detailed order, has given that finding and for that purpose he also went into the exercise of sending notice under section 131 of the Act to these firms to furnish their constitution, trading and profit and loss account etc. In this well-considered order, the Income Tax Officer has taken the accommodation, finan...
Tag this Judgment!J. Jayalalitha Vs. State Represented by Superintendent of Police, Spec ...
Court: Chennai
Decided on: Jan-10-2002
Reported in: 2002CriLJ3026
ORDERP.D. Dinakaran, J.1.1. The aforesaid petitions raise an interesting but somewhat complex question for adjudication as to the procedure to be followed after the further investigation permitted under Section 173(8) of Code of Criminal Procedure with reference to the evidence gathered and vital materials collected, pursuant to the Letters Rogatory issued and the undertakings given under Section 166A of Code of Criminal Procedure.1.2. In this regard, it is apt to extract Sections 166A and 173 of Code of Criminal Procedure, for better appreciation of issues raised in the above petitions:'Section 166A Cr.P.C.: Letter of request to competent authority for investigation in a country or place outside India: - (1) Notwithstanding anything contained in this Code, if, in the course of an investigation into an offence, an application is made by the investigating officer or any officer superior in rank to the investigating officer that evidence may be available in a country or place outside Ind...
Tag this Judgment!Management of A.A. 217 Vellakoil Primary Agricultural Co-operative Ban ...
Court: Chennai
Decided on: Jan-01-2002
Reported in: [2002(94)FLR916]; (2002)IIILLJ248Mad
ORDERV.S. Sirpurkar, J.1. In this writ petition, the award passed by the Labour Court reinstating the second respondent S. Gunasekaran is being challenged. At the relevant time, i.e., in the year 1983, Gunasekaran was working as a clerk. He was suspended by an order, dated November 9, 1983 and on December 3, 1983, a chargememo was said to be served on him. However, according to the management, he refused to take the chargememo as well as the suspension order. Ultimately, he came to be dismissed. The said Gunasekaran, therefore, raised a dispute under Section 2-A of the Industrial Disputes Act and the management offered to substantiate the dismissal by proving all the charges which were framed before the Labour Court itself.2. The case of the second respondentbefore the Labour Court was that in fact therewas no chargememo given and no domesticenquiry ever had been held against him. Asagainst this, the management pleaded beforethe Labour Court that the workman haddeclined to receive the ...
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