Patna Court December 1996 Judgments

Ram Balak Singh and Co. Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)65ITD1(Pat.)

1. By this Reference Application presented on 12th January, 1995, the Revenue has required the Tribunal to refer the following questions, said to be of law and arising out of the order of the Tribunal passed on 29th November, 1994 in ITA No. 264/Pat/1990, to the Hon'ble High Court of Judicature for its esteemed opinion : "1. Whether, on the facts and in the circumstances of the case, the assessee being a registered firm was liable to pay penalty under s. 271(1)(a), r/w s. 271(2) even though the assessed tax within the meaning of Expln. to s. 271(1)(i) of the Act was a negative figure 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of the Asstt. CIT by reversing the order of the CIT(A) ?" 2. We are not inclined to refer the abovementioned two questions because this Tribunal, while allowing the Revenue's appeal have considered the decisions relied upon by the assessee's counsel which are enumerated in para 5 of the Tribunal's...

Assistant Commissioner of Vs. Vigyan Prakashan (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)64ITD166(Pat.)

1. These three appeals have been filed by the revenue against consolidated order dated 15-1-1992 of the ld. CIT(A), Ranchi, for the assessment years (A.Y.s) 1985-86, 1986-87 and 1987-88. Since common grounds are involved, the appeal are considered together and decided by a common order for the sake of convenience.2. None appeared for and on behalf of the assessee though opportunity was given. However, written argument was filed. These appeals are, therefore, decided on the basis of materials on the file and after considering the written argument and hearing the ld. Departmental Representative (D.R.).3. The assessee is a Private Limited Company which derives income from printing newspapers for Prabhat Khabar.4. The returns for the three years in question were filed on 17-3-1988 declaring losses of Rs. 2,96,157, Rs. 2,72,950 and Rs. 7,04,450 respectively. The assessments were completed on total losses of Rs. 2,67,340 and Rs. 35,999 for the assessment years 1985-86 and 1986-87 respective...

Shibu Soren, Vs. Commissioner of Income-tax and ors.

Court: Patna

1. These three writ petitions have been heard together and are being disposed of by this common order as they arise out of a common order. 2. Heard learned counsel for the petitioners as also learned counsel for the respondents. 3. In these writ petitions, the order dated December 2, 1996, passed by the Commissioner of Income-tax, Ranchi, a copy of which is annexure '3' to the writ petitions has been assailed and prayer has been made for quashing the order, under the provision of Section 127 of the Income-tax Act, transferring the case relating to the assessment proceeding that was pending before an officer of the Income-tax Department at Ranchi to an officer at New Delhi. 4. Learned counsel for the petitioner has made the following submissions : His first contention is that though notice to show cause was issued (a copy of which is annexure '1'), sufficient opportunity was not given to the petitioners and so the order passed is legally unsustainable, because of being violative of th...

Sheonath Vishwakarma and anr. Vs. State of Bihar

Court: Patna

Prasanta Kumar Sarkar, J.1. This appeal is directed against the judgment and order of conviction and sentence dated 30.3.1989 of the 7th Additional Sessions Judge, Palamau at Daltonganj, in S.T. No. 222 of 1986 (G.R. Case No. 376 of 1985) whereby and where under the learned Court below convicted the two accused appellants under Section 302 of the Indian Penal Code and sentenced them to undergo R.I. for life.2. Originally five accused persons were facing trial out of whom 3 accused persons, namely, Ram Khelawan Vishwakarma, Raj Kumari Devi and Pradip Kumar Vishwakarma were found not quilty and were acquitted.3. The prosecution case in brief, is that the statement of Nand Kumar Vishwakarma of village Soh, police station Garhwa was recorded by Officer Incharge, Garhwa, police station, wherein he had stated that on 22.6.1985 at 10 A.M. while he was cleaning his house, accused Sheo Nath Vishwakarma came at his door and asked him to came out of the house. It is further alleged that when the...

Chakru Oraon Vs. State of Bihar

Court: Patna

Prasanta Kumar Sarkar, J.1. This appeal is directed against the judgment and order of conviction and sentence dated 1.9.1993 passed by Sri Lakhan Kumar Sahay, Addl. Judicial Commissioner, Lohardaga, in S.T. No. 413/89/10/90, whereby and whereunder he convicted and sentenced the accused-appellant alongwith one another under Section 302/34 of the Indian Penal Code and to under go R.I. for life.2. At the outset it may be mentioned here that there were two accused in this Sessions Trial, namely, this present accused-appellant Chakru Oraon and one Bhudhuwa Oraon only Chakru Oraon has come up before this Court in this Cr. Appeal and thus, he is the only accused-appellant. Nether the defence counsel nor the Addl. P.P. could day whether Bhudhuwa Oraon preferred any appeal or not.3. The prosecution case, in brief, is that on 27.4.1989 at about 5.45 p.m. when the informant Harinath Oraon (P.W. 8) returned from Pakhar Mines after his duties hour, he searched his wife Hiramani, but did not find h...

Dr. Parsuram Tiwary Vs. Ranchi University and ors.

Court: Patna

M.Y. Equbal, J.1. I have heard Mr. Anil Kumar Sinha, learned Counsel appearing on behalf of the petitioner, Mr. M.S. Anwar, learned Counsel appearing on behalf of the respondents-University and Mr. Tapan Sen, leaned counsel appearing on behalf of the respondent No. 4. With the consent of the parties the writ application is disposed of at the admission stage by this order.2. In this writ application the petitioner has prayed for issuance of an appropriate writ for quashing of the order as contained in Memo No. 9447-50 dated 4.7.1996 issued by the Ranchi University by which the respondent No. 4 has been made Head of the Department of Post Graduate Department of Commerce in the Ranchi University. According to petitioner the impugned order dated 4.7.1996 as contained in Annexure-7 -to the writ application has been issued in utter disregard and contrary to the judgment passed by the Division Bench of this Court in C.W.J.C. No. 1845 of 1994 (R). The petitioner has also prayed for quashing o...

Branch Manager, Central Bank of India and ors. Vs. Pawan Kumar Mittal

Court: Patna

Nagendra Rai, J. 1. The present appeal is directed against the order dated May 20, 1995, passed in Title Suit No. 223 of 1994 by which Subordinate Judge III, Motineri, has restrained the defendants-appellants from proceeding with Certificate Case No. 304 CBI/1992-93, pending before the Certificate Officer, Motineri. 2. According to the case of the appellants respondent No. 1 was granted a loan of Rs. 25,000 in the shape of a cash credit limit on August 24, 1994, and the same was secured by mortgage of property executed by respondent No. 1 and the partners of the firm in question. The respondents utilised the cash credit facility and defaulted in repayment of the loan and thereafter a certificate case under the provisions of the Bihar and Orissa Public Demands Recovery Act (hereinafter referred to as 'the Act') was registered against respondent No. 1 on the requisition of the appellants for recovery of outstanding dues against him. Respondent No. 1 appeared and he is alleged to have fi...

Bhola Nath Keshari Vs. State of Bihar and anr.

Court: Patna

B.N. Agrawal, J. 1. This application and Criminal Miscellaneous Nos. 4991, 4823 and 4969 of 1991 are being disposed of by this common order as a common question is involved therein. 2. It appears that a best judgment assessment order was passed under Section 144 of the Income-tax Act, 1961 {hereinafter referred to as the Act), against the assessee in relation to four different years. Prosecution of the petitioner was launched in these four cases because of passing of best judgment assessment against the petitioner. It appears that against the said assessment order, the matter was taken in appeal before the Commissioner of Income-tax, who has set aside the order of the Assessing Officer and remanded the matter. The said remand order has been upheld in further appeal by the Income-tax Appellate Tribunal. It has been stated that since the basis of the order has gone, prosecution of the petitioner should not be allowed to continue. 3. Learned counsel appearing on behalf of the Revenue ha...

Kanhaiya Upadhyaya Vs. the State of Bihar and ors.

Court: Patna

Dharmpal Sinha and N.N. Singh, JJ.1. Heard learned Counsel for the appellant as also learned Counsel for the respondent-State.2. In this letters patent appeal an order dated 22.11.1996 passed by the Hon'ble Single Judge in C.W.J.C. No. 3822 of 1996(R) has been assailed.3. The appellant had filed that writ petition for quashing of the order of his transfer vide memo No. 5382 vide p-1 dated 7.11.1996 and order No. 396 contained in Memo No. 2321 dated 9.11.1996 (Annexures 1 and I/A to the writ petition) and the main ground taken by petitioner was that since he was posted the Police Training College for about four years, he was entitled under the provisions of Rule 778(iv) of the Bihar Police Manual, 1978 to get a place of choice posting, where he was entitled to stay under the rule for at least three years, but. his transfer was done before the expiry of the exit period.4. Learned Single Judge in the impugned order has observed that a representation could be filed, which could be dispose...

Bhubaneshwar Prasad Bhaskar Vs. State of Bihar and anr.

Court: Patna

B.N. Agrawal, J.1. Heard the parties.2. This application has been filed for quashing the prosecution of the sole petitioner under Section 276CC and 277 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').3. Learned counsel appearing on behalf of the petitioner stated that prosecution was launched on account of the fact that certain additions were made towards income of the petitioner by the Income-tax Officer while passing the order of assessment. It has been stated that thereafter for the same very additions a penalty proceeding was initiated and the same was dropped on the merits. Learned counsel appearing on behalf of the Income-tax Department says that the penalty proceeding was initiated for the same very additions but it has been dropped on the merits.4. It is well settled that the burden of proof in criminal prosecution is higher than in any penalty proceeding and since the penalty proceeding has been dropped on the merits, it would be just and expedient not to a...