Patna Court August 1996 Judgments
income-tax Officer Vs. Income-tax Appellate Tribunal and anr.
Court: Patna
Decided on: Aug-23-1996
1. This writ petition, filed at the instance of the Revenue seeks to challenge the order dated November 11, 1985, passed by the Income-tax Appellate Tribunal, Patna Bench, in M. A. No. 24 (Pat) of 1985. By the impugned order, the Tribunal recalled an earlier order passed by it (with a different set of numbers) in I. T. A. No. 798 (Pat) of 1983 and fixed the matter for rehearing. The material facts can be briefly stated as follows. 2. During the assessment year 1978-79, the assessee was found to have encashed from the Reserve Bank of India 100 pieces of currency notes of Rs. 1,000 denomination on January 24, 1978. As to their source, the assessee took the stand before the Income-tax Officer that those notes were received by it in the course of its business transactions. It was stated that the transactions in the course of which the notes in question were received, were recorded in the Batsari account. By way of explanation for not depositing those high denomination notes at the State ...
Tag this Judgment!Usha MartIn Industries Ltd. and anr. Vs. State of Bihar and ors.
Court: Patna
Decided on: Aug-23-1996
Aftab Alam and P.K. Sarkar, JJ.1. This writ petition arises from a proceeding under Section 15(b) of the Central Sales Tax Act, 1956. After the amendment allowed in the writ petition, it challenges an order dated 23.11.1990 passed by the Joint Commissioner, Commercial Taxes (Administration), Ranchi Division, Ranchi, whereby he rejected the petitioners claim under Section 15(b) of the Central Sales Tax Act for the reimbursement of a sum of Rs. 13,87,395.96 paise paid by way of sales tax under the State Law on steel wire/wire rod for the period from 1976-77 to November 1979.2. The petitioners No. 1 is an industrial unit engaged in the manufacture and sale of iron and steel wires which are manufactured from wire rods/iron rods. The wire rods/iron rods were purchased by the petitioner unit in Bihar on payment of sales tax as provided under the state law. The wires manufactured out of the wire rods which had suffered tax under state law were sold by the petitioner in course of inter-state ...
Tag this Judgment!Commissioner of Income-tax Vs. Lawly Enterprises (P.) Ltd.
Court: Patna
Decided on: Aug-23-1996
1. These eight tax cases constituting one batch have come to this court on reference made by the Income-tax Appellate Tribunal, Patna Bench, Patna, under Section 256(1) of the Income-tax Act, 1961. These references cases arise from assessment proceedings concerning the same assessee but relating to different assessment years from 1979-80 (T. C. No. 9 of 1990) to assessment year 1987-88 (T. C. No. 40 of 1994). There appears to be some confusion in mentioning the assessment years in these cases, for example, T. C. No. 9 of 1994 is shown to arise from the assessment years 1982-83, 1983-84 and 1984-85 while T. C. No. 1 of 1991 and T. C. No. 3 of 1994 are also shown to arise from the assessment years 1982-83 and 1984-85, respectively ; similarly, the assessment year 1986-87 is mentioned in three cases being T. C. Nos. 11 of 1994, 39 of 1994 and 40 of 1994. We have not tried to find out whether this confusion is the result of typing mistake or some other mistakes. We propose to confine our...
Tag this Judgment!Mohd. Hashim and anr. Vs. Abdul Sattar and anr.
Court: Patna
Decided on: Aug-23-1996
M.Y. Eqbal, J.1. This miscellaneous appeal is directed against the judgment and order dated 22.7.1995 passed by the District Judge, Sahabganj in Title (Eviction) Appeal No. 5 of 1990 by which while setting aside the judgment and decree dated 22.8.1990 passed by 2nd Subordinate Judge, Sahabganj in Title Suit No. 21 of 1987, remanded the case to the learned Subordinate Judge for hearing and passing judgment afresh.2. The plaintiffs-appellants filed Title Suit No. 21 of 1987 in the Court of learned Subordinate Judge, Sahabganj against the defendants-respondents for decree of eviction on the ground of non-payment of rent as also on the ground of bonafide personal necessity. According to plaintiffs-appellants the suit promises being one room known as 'Good luck Tailoring House' within Sahabganj Municipality bearing holding No. 101 was under the occupation of defendant-respondent No. 1 who carry on business of tailoring shop. The suit premises originally belonged to father of the plaintiffs...
Tag this Judgment!P.V. Narasimha Rao Vs. State (Cbi/Spe)
Court: Patna
Decided on: Aug-22-1996
1. Lakhubhai Pathak, a resident of United Kingdom submitted a written complaint on September 25, 1987, at the High Commission of India at London addressed to the Director, Central Bureau of Investigation (CBI), New Delhi. The said complaint was treated as a First Information Report and a case was registered by the CBI on February 5, 1988. After completing the investigation on the charge-sheet was filed in the court of Chief Metropolitan Magistrate, New Delhi (for short CMM). The CMM has framed charges under Sections 420, 120B/420, IPC against Chardraswami and Kailash Nath Aggrawal. During the course of the trial the prosecution has examined and Lakhubhai Pathak as a witness before the CMM and his statement is recorded on July 5, 6 and 3, 1996 but was not completed. On July 9, 1996 the CMM passed on order under Section 319, Code of Criminal Procedure, 1973 (Cr.PC) whereby the petitioner has been added as an accused for being party to the criminal conspiring of cheating the complainant ...
Tag this Judgment!Anita Ruby Paul Vs. Sandeep Paul and anr.
Court: Patna
Decided on: Aug-22-1996
P.K. Deb, J.1. The petitioner, Anita Ruby Paul and the Opposite party No. 1, Sandeep Paul, both the Christians and they were married to each other on negotiation of both the families and marriage was solemnised on 22.2.1990 at All Saints Church Chaibasa. At the time of marriage, the petitioner Anita Ruby Paul was 25 years of old while the respondent No. 1 Sandeep Paul was 26 years of age. It is the case of the petitioner that at the time of marriage, the petitioner's parents spent a huge amount and gifted many domestic articles for her use in Sasural, such as Double Bed, Dressing Table, Big Iron Trunk, Television, Mixy, Gas Oven, Dinner set and clothes etc. After the marriage, the petitioner went to her Sasural situated at Lucknow alongwith all her articles as mentioned above on 24.2.1990. Over had above the above articles, it is stated that the petitioner was given a cash of Rs, 20, 000/- to purchase Godrej Steel Almirah, Refrigerator and Sofa Set and the said cash was taken away by ...
Tag this Judgment!Raj Kumar Prasad Vs. State of Bihar
Court: Patna
Decided on: Aug-20-1996
Loknath Prasad, J.1. This is an application under Section 482 of the code of Criminal Procedure for quashing the order of cognizance and the entire criminal prosecution relates to Sadar P.S. case No. 306/91 pending before the Special Judge, E.C. Act Hazaribagh.2. The fact, in short, for the purpose of this application is that the petitioner is a dealer of Fertiliser and his business premises was initially inspected by Sri S.K. Rahtey, an IAS officer on training along with Shri William Kiru, Executive Magistrate on 3.9.91 and found shortage of fertilisers of different brand that what was mentioned in the Stock Register and some others irregularities were also detected, when the search and seizure of the fertilizer stock was made. Subsequently the matter was entrusted to Blook Agricultural Officer who on the basis of earlier search and seizure submitted a written report to the police. On that basis this case was instituted for violation of Fertilizer (Control) Order, 1985. The police af...
Tag this Judgment!Md. Moinul Haque and ors. Vs. State of Bihar and anr.
Court: Patna
Decided on: Aug-20-1996
Loknath Prasad, J. 1. This is an application under Section 482 of the Code of Criminal Procedure, 1973, for quashing the order of cognizance dated January 4, 1993, and also the entire prosecution relating to Complaint Case No. 3 of 1993 pending in the court of Shri B.K. Sinha, Special Court for Economic Offences, Dhanbad. 2. The facts, in short, for the purpose of this application are that the petitioners are the partners of a firm known as Shah Mohammad, at Sahibganj, and the firm was an assessee under the Income-tax Act and according to the complainant they were doing business in purchase and sale of tobacco and bidi leaves. For the assessment year 1990-91, the petitioners on behalf of the firm submitted a return of income and on examination by the complainant, the Income-tax Officer, it was found that the petitioners purchased tendu leaves worth Rs. 1,11,528 from the Bihar State Forest Development Corporation and under the provisions of Section 44AC of the Income-tax Act, 1961, the...
Tag this Judgment!ReyazuddIn Vs. Md. Mumtaz
Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna
Decided on: Aug-19-1996
B.N. Sinha, President: 1. This appeal is directed against order dated 4th of October, 1994 passed by the District Forum, Hazaribagh in case No. 55 of 94 in which the appellant and the respondent No. 2 here were the opposite party and the respondent No. 1 here was the complainant before the District Forum. 2. The facts of the case as put in by the complainant may be briefly noticed. The complainant happens to be a simple literate unemployed person and he after taking training at Calcutta of the work of Lathe Machine wanted to install a Lathe machine in order to earn his livelihood. He therefore met the General Manager, District Industries Centre, Hazaribagh for registration of Small Scale Industrial Unit and got a registration certificate and his application for loan was forwarded by the Head Manager, District Industry Centre to the Branch Manager of the State Bank of India (hereinafter called the Bank), Singhrawan Branch, Hazaribagh, the opposite party No. 1, for financial assistance. ...
Tag this Judgment!Deepak Kumar Poddar, Vs. Union of India (Uoi) and ors.
Court: Patna
Decided on: Aug-16-1996
1. The assessees have filed these petitions under articles 226 and 227 of the Constitution directly in this court challenging notices issued under Section 148 of the Income-tax Act, 1961.2. Following the filing of the returns by the assessees for the assessment year 1992-93, notices were issued to them under Section 143(2) of the Act. While the proceedings in terms of Section 143(3) of the Act were pending pursuant to the notice, it appears that on the basis of the materials seized in the course of a search at the petitioners' premises, the Assessing Officer found that there were sufficient grounds for initiating a proceeding under Section 147 and hence notices under Section 148 of the Act were issued to the petitioners. These notices are sought to be challenged in these writ petitions.3. Mr. L. K. Bajla, learned counsel appearing for the assessees-petitioners, submitted that it was not open to the Assessing Officer to initiate a proceeding under Section 147 and issue notices under S...
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