Patna Court May 1997 Judgments

Girdhar Agency Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD63(Pat.)

1. The only grievance of the assessee in this appeal is that the Appellate Commissioner ought not to have confirmed the addition of Rs. 39,000 under section 68 of the Act and the sum of Rs. 12,545 being interest on the cash credits.2. The Assessing Officer (AO) found that loans/cash credits in the names of below given three persons were not genuine and the assessee as well as the loan creditors failed to establish the validity of the source of the creditworthiness :-Gokul Prasad Sahu Rs. 13,000Govind Prasad Sahu Rs. 11,000Preveen Kumar Jain Sahu Rs. 15,000 3. The assessee's case was that the loans were obtained from those three persons through account payee cheques and all the three creditors were income-tax assessees. As such, the identity and the creditworthiness of those three lenders remained established. The assessee also submitted before the Appellate Commissioner in first appeal that the two out of three creditors were summoned by the Assessing Officer and their oath statements...

Bihar Plastic Industries Vs. New India Assurance Company Ltd.

Court: Patna

Prasun Kumar Deb, J.1. This appeal has been preferred against the order dated 20.9.1989 passed by the then Subordinate Judge 1st, Jamshedpur, in Misc. Case No. 14/85.2. The appellant had a factory insured with the Respondent-Insurance Company for a sum of Rs. 2,00.000/- against loss or damage by fire, riot, strike or malicious damages for a period of twelve months starting from 14.12.1981 to 24.12.1982. The fire policy also contained an arbitration clause to the effect that if any difference shall arise between the insurer and insured regarding the quantum to be paid under this policy and when the liability being otherwise admitted, then such difference shall independently of all other questions be referred for the decision of an Arbitrator. The appellant's case was that during the period of insurance, fire broke out on 12th June, 1982 causing damages to the factory. Such damages was informed to the respondent-Insurance Company, which in turn had sent the claim forms and dispute to M/...

Ram Kumar Prasad and anr. Vs. Birla Institute of Technology and ors.

Court: Patna

Nagendra Rai, J.1. These five writ applications are connected ones as in all of them, the petitioners have challenged the admissions in the different faculties in the Biria Institute of Technology, Mesra, Ranchi (hereinafter referred to as 'the Institute) on different grounds, including the illegalities, favouritism and nepoihm and, accordingly, they have been heard together and are being disposed of by this common judgment.2. In C.W.J.C. No. 3016 of 1996 (R), the petitioners, who are guardians of the two students, who have appeared at the Entrance Examination of 1996 Session in the Institute, have prayed (i) for a direction to the respondents to make admissions in the Bachelor of Engineering/Bachelor of Pharmaceutical Sciences/Bachelor of Architecture/Master of Business Administration/Master of Computer Applications and other courses of 1996-97 session strictly according to the final merit lists for all the categories in accordance with the directions of the Hon'ble Supreme Court in ...

Bharat Drilling Vs. District Rural Development Agency and ors.

Court: Patna

M.Y. Eqbal, J.1. This appeal under Section 39 of the Arbitration Act, 1940 (hereinafter to be referred to as 'the Act' for short)is directed against the judgment and decree dated 31.7.1989 passed by the learned Subordinate Judge-II Daltonganj, in T.S. No. 85 of 1985 whereby and whereunder the court below rejected the objection filed by the appellant under Section 30 of the said Act and made the award Rule of the Court.2. The facts of the case are not in very much dispute. The plaintiff-appellant (M/s. Bharat Drilling) Ranchi, entered into an agreement with the defendants-respondents for drilling tube-wells on 400 different points indifferent parts of the district of Palamu and an agreement to that effect in F-2 Form was executed on 8.7.1983. It was alleged by the appellant-firm that the defendants did not supply the drilling points, so the work could not be done and due to the inaction on the part of the respondents all the machines, equipments and experts so arranged by the appellant...

Azad Builders (Ccl) Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)64ITD118(Pat.)

1. Three disputes are raised by the assessee in this appeal. They are as under :- (a) Confirmation of disallowance of loss in sale of car amounting Rs. 18,093. (b) Confirmation of disallowance of supervisory charges amounting to Rs. 33,000. (c) Confirmation of purchases relating to earlier years amounting to Rs. 5,038.2. The facts in relation to first dispute are like this : The assessee sold Contessa Car for a sum of Rs. 55,000 and claimed a loss of Rs. 18,093 being the difference between WDV of Rs. 73,093 and sale price of Rs. 55,000. The ITO noticed that the Car was only one year old and was purchased for Rs. 91,367. According to the Assessing Officer, it was highly incredible that the Car within a period of year was sold only for a sum of Rs. 55,000 while at the same time admitting that it was difficult to establish that the Car was sold at a higher price. The Assessing Officer, therefore, considered it fair and reasonable to disallow the claim of loss.3. In first appeal it was co...

Damodar Singh and ors. Vs. State of Bihar and ors.

Court: Patna

R.M. Prasad and N.K. Sinha, JJ.1. The appellants have filed this appeal against the order dated 22-3-1996 passed in Cr. W.J.C No. 84 of 1996 by the learned single Judge of this Court .dismissing the said writ petition.2. The said writ petition was filed for quashing the entire proceeding of Case No. 844 M/94 initiated under Section 147, Cr.P.C. vide order dated 27-5- 1994, by the Sub-divisional Officer, Manjaul, Begusarai yicspondent No. 2).3. The Stamp Reporter in the report dated 6-3-1997 has reported that no L.P.A. lies against an order passed by the learned single Judge in Cr.W.J.C. Hence, according to him this L.P.A. is not maintainable.4. On the question of maintainability, we heard learned Counsel for the appellants, in detail, on 1-5.1997 and reserved the order.5 learned Counsel for the appellants assailed the correctness of the aforementioned stamp report on the ground that clause 10 of the Letters Patent constituting this Court does not preclude this Court from entertaining ...

Tapan Kumar Mallick Vs. State of Bihar

Court: Patna

M.Y. Eqbal, J.1. This revision application filed under Sections 397 and 401 of the Criminal Procedure Code (hereinafter to be referred to as 'the Code' for short) is directed against the order dated 5.9.1991 passed by Vth Additional Sessions Judge, Dhanbad, in S.T. No. 326 of 1989 whereby the charges under Section 304B and alternative charge under Section 306 of the Indian Penal Code have been framed against the petitioner.2. The petitioner is an accused in Putki P.S. Case No. 67 of 1988, registered under Section 304B of the Indian Penal Code on the basis of the fardbeyan of Gautam Chandra Thakur. The prosecution story is that one Basan Millick, aged 20 years, was married with the petitioner on 19.6.1988. After three months of the marriage she started living with the petitioner at Moonidih. It was alleged by the informant that on 6.10.1988 on the occasion of Jitia, the petitioner demanded Rs. 60,000/- and furniture from the informant and he said that if the same is not given, the cons...

Ramawatar Lal Rana and ors. Vs. the State of Bihar and ors.

Court: Patna

Ashish N. Trivedi, J.1. The eight Petitioners working on Class III posts in the Ranchi Mansik Arogyashala, Kanke, Ranchi (hereinafter referred to as 'the Arogyashala') have field this Writ Petition praying that the orders of transfer dated 21.2.1997 (Annexure '3') issued by the Director-in-Chief, Health Services, Government of Bihar, Patna, Respondent No. 3 be quashed and for consequential directions that the Petitioners be permitted to continue to work on their respective posts.2. The case of the Petitioners is that they have been working on Class III posts in the Arogyashala and pursuant of the directions of the Supreme Court in the order dated 8.9.1994 in Writ Petition (Civil) No. 339 of 1986 (Rakesh Chandra Narayan v. State of Bihar and Ors.), the Managing Committee of the Arogyashala has been constituted and the Arogyashala has been declared to be an Autonomous Institution to be managed by the Managing Committee presided by the Divisional Commissioner, Ranchi and all employees of...

Basant Kumar Agarwalla Vs. Ajit Kumar Sinha

Court: Patna

M.Y. Eqbal, J.1. This appeal is directed against the judgment and decree dated 15.4.1989 passed by the District Judge, Dhanbad, in T.A.No. 74 of 1988 whereby and whereunder the learned lower appellant court (hereinafter referred to as the court below) has allowed the appeal and set aside the judgment and decree dated 12.8.1988 passed by the Munsif, 1st court, Dhanbad, in T.S. No. 139 of 1985 and remanded the matter to the trial court with a direction to decide the question of valuation and to ask the appellant to pay the ad valorem court fee for deciding the question of title in respect of the suit property.2. The facts of the case are as follows:The plaintiff-appellant filed Eviction Suit No. 139 of 1985 claiming a relief for eviction of the defendant-respondent from the suit premises and for recovery arrears of rent. The plaintiff-appellant claimed the decree for eviction on the ground of non-payment of rent. The defendant-respondent contested the suit by filling written statement d...

Dulari Devi Vs. State of Bihar and ors.

Court: Patna

Choudhary S.N. Mishra, J.1. The widow of late Rajendra Mandal has approached this Court through the instant criminal writ application under Article 226 of the Constitution of India for a direction to the State for grant of adequate compensation and also for setting up a judicial enquiry to enquire into the custodial death of her late husband with a further prayer to launch a criminal proceeding against respondent Nos. 7 to 10, who are police personnel responsible for causing the death of the husband of the petitioner.2. As the allegation stands, on 24.7.94 at about 6 p.m. respondent Nos. 7 to 10, namely, Deputy Superintendent of Police, Law and Order, Assistant Sub-Inspector of Police, Jagdishpur Police Station, driver-cum-constable of the Deputy Superintendent of Police, Law and Order and the constable, body guard of the said Deputy Superintendent of Police came to the house of Surendra Mandal for his arrest. The house of late Rajendra Mandal is just near the house of Surendra Mandal...