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Chennai Court January 2009 Judgments

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Jan 06 2009

The New India Assurance Company Limited Vs. Iyyappan and ors.

Court: Chennai

Decided on: Jan-06-2009

Reported in: (2009)5MLJ192

V. Periya Karuppiah, J.1. These appeals are directed against the common award passed by the lower court in M.C.O.P. Nos. 236 of 1999 and 237 of 1999, dated 16.07.2003 by the Second Respondent, the Insurance Company.2. The brief facts submitted by both parties before the lower court in M.C.O.P. Nos. 236 and 237 of 1999 are as follows:(i) According to the claimant/appellant, on 12.03.1995 at 11.30 a.m. at GW Road between Greenland and New Star Hotels, while the deceased was proceeding as a bonafide passenger from Madras to Vellore in JJTC Bus Registration No. TN-07-N-9130 and at that time, the lorry bearing Registration No. MH-04-P-2555 belonging to the 1st respondent, being driven by its driver in a rash and negligent manner in an uncontrollable speed, which was coming from Bangalore to Madras, hit and dashed against the JJTC Bus bearing Registration No. TN-07-N-9130 and thus caused death of several persons including the drivers of both the vehicles due to the impact of fire and due to ...


Jan 05 2009

Commissioner of Income-tax Vs. D. Venkatesh

Court: Chennai

Decided on: Jan-05-2009

Reported in: [2009]310ITR303(Mad)

K. Raviraja Pandian, J.1. The appeal is filed by the Revenue against the order of the Income-tax Appellate Tribunal Chennai 'A' Bench dated May 13, 2008, in I.T. (SS) A. No. 136/Mds/2007 in respect of the assessment for the block period April 1, 1996 to January 2, 2003, by formulating the following questions of law:1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that no addition could be made in respect of the claim of agricultural income made in the returns prior to the date of search, disregarding the relevant evidence in the form of the statement of the Village Administrative Officer regarding the improbability of the assessee having earned any agricultural income?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in ignoring the relevant facts found as a result of the search, like the non-maintenance of accounts for agricultural income by the assessee and th...


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