Patna Court November 2003 Judgments

Dy. Commissioner of Income-tax Vs. Dr. (Mrs.) Leela Prasad

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2004)91ITD173(Pat.)

1. I find it convenient to pass a consolidated order in the case of Alok Nursing Home and two persons, namely, Dr. Narendra Prasad and Dr.(Mrs.) Leela Prasad associated with the same association. These appeals have come up for hearing before me as Third Member as a result of difference of opinion amongst the Members of the Division Bench who originally heard these appeals.2. The relevant facts briefly stated are that Dr. Narendra Prasad is a Doctor by profession. His wife Dr. (Mrs.) Leela Prasad is a doctor (PHD) by virtue of educational qualification. She is in the teaching profession and employed as a Professor in a teaching college. A building was constructed at Khazanchi Road, Patna which was originally shown as exclusively belonging to Dr. (Mrs.) Leela Prasad. There was a search operation Under Section 132 of the I.T.Act, 1961 in the residential premises of Dr. Narendra Prasad/ Dr. (Mrs.) Leela Prasad and at Alok Nursing Home. After the search, Dr. Narendra Prasad and Dr.(Mrs.) L...

Prabhat Shekhar Vs. Smt. Poonam Kumari

Court: Patna

P.K. Sinha, J.1. This first appeal stems out of the judgment of the 1st AdditionalDistrict Judge, Bhagaipur in Matrimonial Case No. 31 of 1992 in which the applicant,Prabhat Shekhar, had filed a petition for divorce under Section 13 of the HinduMarriage Act ('the Act' in short) against his wife Smt. Poonam Kumari the respondenthere.2. Having considered the materials brought on the record and after having failedto bring in reconciliation between the husband and wife, by judgment dated 7-9-2000 the application for divorce was dismissed on contest but without cost. Duringpendency of this appeal the appellant and respondent filed a joint application underOrder XXIII, Rule 3 of the respondent Code of Civil Procedure read with Section13(B) of the Act. As per this application the appellant has withdrawn all the allegationsof adulatery levelled against the respondent which was incorporated by way ofamendment in the matrimonial petition in the lower Court and both pray that acompromise decree ...

Ramdeo Prasad Vs. State of Bihar and ors.

Court: Patna

S.N. Jha, J. 1. This contempt petition arises from a writ petition, C.W.J.C. No. 2262 of 1992. One Most. Jeera Devi had filed the said writ petition for allotment of a residential plot at Rajendra Nagar under the displaced persons category. It may be mentioned here that a large chunk of land of the locality then known as Mahmudichak now Rajendra Nagar in Patna town was acquired for development of a housing colony under the aegis of the Patna Improvement Trust, the predecessor of the present Patna Regional Development Authority (PRDA). The land of one Ram Das Pandit was also acquired. The scheme provided for allotment of a plot to the land loosers. His wife Basomati Devi filed application for allotment of a plot of land. After her death said Jeera Devi who was daughter of Basomati Devi prosecuted the claim and, as such, filed the writ petition. Jeera Devi died and the petitioner herein was substituted in her place on 22-10-1997. There is a dispute about the petitioner's relationship w...

Adarsh Rice Mill and ors. Vs. State of Bihar and ors.

Court: Patna

1. The appellants have filed the present appeal against the order dated 22-8-2003 passed in CWJC No. 4312 of 2002 by a learned Single Judge of this Court dismissing the said writ application filed by appellants whereby they had challenged the assessment order dated 27-3-2000 passed by the respondent-Agriculture Produce Market Committee, Natwar, Rohtas, demanding market fee for the sale of rcie made by them in the concerned market area.2. Admitted fact is that the appellants purchased paddy in the market area and paid market fee under the provisions of the Bihar Agricultural Produce Markets Act (hereinafter referred to as the Act) and hulled it to make rice for sale. It is also admitted position that they sold the rice to the respondent - Food Corporation of India under the special purchase scheme, called as Voluntary sale scheme'. The scheme was a device at the instance of the State Government by the Union of India in order to save the rice mills from the losses on account of lower p...

Abdul Hakim and ors. Vs. the State of Bihar and anr.

Court: Patna

Chandramauli Kr. Prasad, J.1. Petitioners were put on trial for the offence under Section 341/34, 323/34, 379/34 and 324/34 of the Indian Penal Code, hereinafter referred to as the IPC. The Judicial Magistrate, 1st Class, Sadar, Motihari, by judgment dated 5th of September, 2000 passed in G.R. Case No. 1372 of 1996 (Trial No. 1107 of 2000), held them guilty for the offence under Section 324/34 and 323/34 of the IPC and sentenced them to undergo rigorous imprisonment for six months and three months respectively. However, petitioners were acquitted of the other charges.2. Aggrieved by the same, they preferred Cr. Appeal No. 54/2 of 2000/2001 and the learned 1st Additional District and Sessions Judge, Motihari by judgment dated 7th of June, 2002, set aside the conviction of the petitioners under Section 324/34 of the IPC but affirmed their conviction with modification in the sentence under Section 323/34 of the IPC. The appellate Court reduced the sentenced to rigorous imprisonment for ...

Kamlesh Singh Vs. State of Bihar

Court: Patna

B.N.P. Singh, J. 1. Though appellant and nine others were put on trial on various charges, others having been acquitted by the trial Court, appellant alone suffered conviction under Section 411 of the Indian Penal Code (IPC), for which he was sentenced to suffer rigorous imprisonment for two years.2. Factual matrix--In the written report it was alleged by Sheo Sundar Singh PW 1 that when shouts were raised by him, on noticing appellant and others removing paddy bundles from khalihan of Chandrika Sao and Dukhan Baitha, appellant resorted to firing but the aim was lost. However, when appellant resorted to firing twice, Binda Baitha suffered injuries on his person. After Police case had been registered on strength of written complaint of Sheo Sunder Singh, investigation followed, in course of which Investigating Officer in process of collection of evidence recorded statement of witnesses, took steps for apprehension of the accused persons, found bundles of paddy lifted from khalihan of ...

Dina Metal Ltd. Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Patna

1. The appeal of the assessee for the block period 1987-88 to 1997-98 was heard by the Patna Division Bench. However, in regard to the addition of Rs. 4,69,384/- made on account of excess stock of sponge iron found of the date of search, there was a difference of opinion between the Members as a result of which I was nominated as Third Member for a decision in regard to the following point of difference:- "Whether on the facts and in the circumstances of the case addition of Rs. 4,69,380 being the value of alleged excess stock Sponge Iron is justified as undisclosed income of the assessee Under Section 158B(b) of the I.T. Act when the seizure and weight of seized sponge iron is questionable?" 2. I have heard the learned counsel for the assessee and the Standing Counsel for the Department and also perused the records including the dissenting orders of the Hon'ble Members of the Division Bench.3. For the sake of ready reference, the relevant facts may be stated even at the cost of repet...

Arvind Kumar Sinha and ors., Vs. State of Bihar and ors.

Court: Patna

Narayan Roy, J.1. Heard Counsel for the parties.2. All these writ applications involve similar questions of law and facts, therefore, they have been heard together and are being disposed of by this common order.3. These writ applications are directed against the order of termination of the petitioners, as contained in Annexure-1 dated 8-9-1998, whereby and whereunder they have been terminated, as they have been appointed after 1-1-1988, as per the direction of this Court after giving one month's advance remuneration to them as required under Section 25F of the Industrial Disputes Act.4. Learned Counsel appearing on behalf of the petitioners submitted that since the petitioners had worked even on daily wages since 1987, they could not have been terminated rather their cases could have been considered for regularisation.5. A detailed counter-affidavit has been filed on behalf of the respondents stating therein that as per the decision of this Court rendered in C.W.J.C. No. 121 of 1992, ...

Pappu Rai and ors. Vs. the State of Bihar and anr.

Court: Patna

Chandramauli Kumar Prasad, J.1. This application has been filed for setting aside the order dated 2nd of May, 2002 passed by the Sessions Judge, Saran at Chapra in Cr. Misc. No. 62 of 2001 whereby he has set aside the order dated 2-8-2001 passed by the Chief Judicial Magistrate, Chapra granting bail to the petitioners in Rasulpur PS Case No. 39 of 2001.2. Facts giving rise to the present application are that one Doodhnath Manjhi, an ex-army personnel and belonging to the scheduled caste, gave a statement in the emergency ward of the Chapra Sadar Hospital on 13-6-2001 before the Sub-Inspector of Bhagwanpur Police Station, stating therein that on 12-6-2001 he has gone to Rasulpur Bazar for purchasing material for construction of the house and while he was returning to his house, he was followed by three accused persons namely Pappu Rai, Harendra Rai and Yashwant Rai. According to the first information report when the informant reached nearthe house of one Shashi Bhushan Upadhya, two acc...

Ranjeet Singh Vs. State of Bihar

Court: Patna

Braj Nandan Prasad Singh, J.1. Though four persons of the in-laws house of deceased Poonam Devi had been put on trial on accusation of causing dowry death and disposing of the dead body without information to her parents, appellant alone suffered conviction under Sections 304B and 201 of the Indian Penal Code, others having been acquitted of the charges by the Trial Court. As for the sentence awarded on these two counts, appellant was sentenced to suffer rigorous imprisonment for life on the first count and on the second count, he was sentenced to suffer rigorous imprisonment for a term of five years with rider that both the sentences shall run concurrently.2. At this juncture, it would be convenient to notice salient features of the prosecution case. Poonam Devi was wedded to the appellant some time in the year 1992. She came to her in-laws' house in the year 1993 and before second marriage, by communication made through a letter, purportedly written by the appellant, to the brother...