Patna Court December 2003 Judgments

Jcit, Spl. Range-i Vs. Bihar State Credit and Investment

Court: Income Tax Appellate Tribunal ITAT Patna

1. There was a difference of opinion between the members of the Bench and a reference to the Hon'ble President identifying the point of difference separately as under was referred to the 3^rd member for his opinion. "whether the Tribunal has power to go beyond or behind the return, accounts or documents, either in allowing or disallowing any such deduction, allowance or relief, while hearing in appeal against an intimation send under the provisions of Section 143(1)(a) of the Act?" "whether disallowance by way of adjustment Under Section 143(1)(a) was made on account of the provisions of Section 43B on the basis of evidence regarding payments had not been enclosed with the return of income, can the appellate authorities allow relief to the assessee on the basis of evidence of payment subsequently filed?" 2. The Ld. 3^rd member has agreed with the order of the Ld. Accountant member. At the time of hearing of this matter for passing order inconformity with the order passed by the Ld. 3^...

Deputy Commissioner of Income Tax Vs. Dr. (Mrs.) Leela Prasad

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2004)84TT(JP.)at592

1. All these five appeals have been filed by the Revenue and are decided by this common order as the same issue is involved.2. The Settlement Commission had passed an order under Section 245D(1) of the IT Act in the case of Dr. Narendra Prasad on 27th Oct., 1987, for the asst. yrs. 1982-83 to 1984-85. The Authorised Representative of the assessee refers to para 8.6 of the order. The Settlement Commission had accepted both Dr. Narendra Prasad and Dr. (Mrs.) Leela Prasad as 50:50 owner of the nursing home in respect of the rental income as well as other income shown from the nursing home for the three assessment years, i.e., 1982-83, 1983-84 and 1984-85. The Authorised Representative of the assessee wants this decision of the Settlement Commission to be followed in subsequent years also. But it is well-settled that the decision of the Settlement Commission is binding and final only for the years covered by that decision. In other years the facts considered by the Settlement Commission m...

Dina Metal Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2004)84TT(JP.)at761

1. This appeal has been filed by the assessee against the order under Section 158BC, dt. 31st Dec., 1997 passed by the Jt. CIT, Spl. Range-I, Patna. The only dispute relates to the quantity of sponge iron found during the search.2. The search took place on 28th Dec., 1996. An annexure to the Panchnama shows that an inventory was made of the stocks found during the search, as per visual estimate. At Sl. No. 1 of this annexure, sponge iron has been shown approximately at 1,600 MT. The assessee had protested against the said visual estimate, though made by an expert.The Department ultimately agreed to the taking of the stock by weighment. On 4th Dec., 1997, another Panchnama was prepared in respect of the valuation done of the stocks. Annex. 'A' to this Panchnama was a visual estimate made on 4th Dec., 1997 and Annex. 'B' was as per actual weighment. It is seen therefrom that on 4th Dec., 1997 the visual estimate of sponge iron was 1,616 MT.3. The matter has been discussed in para 8 of t...

Dr. Samir Ranjan and ors. Vs. State of Bihar and ors.

Court: Patna

Narayan Roy, J. 1. Heard counsel for the parties.2. The writ petitioners have prayed for issuance of a writ of mandamus commanding upon the respondents to conduct recounselling of the petitioners afresh for Scheduled Castes/Scheduled Tribes category seats for their admission in Post Graduate Degree/Diploma course in different Government Medical Colleges in the State of Bihar according to merit-cum-choice criteria based on merit list of Post Graduate Medical Admission Test (hereinafter to be referred to as 'PGMAT' 2003.3 According to the case of the petitioners, they are permanent residents of the State of Jharkhand, but they passed their MBBS examinations from different Medical Colleges situated in the State of Bihar. Petitioner Nos. 1 to 4 belong to Scheduled Tribes category and petitioner Nos. 5 and 6 belong to Scheduled Castes category and they have completed rotating internship and they have permanently been registered as Medical Petitioners from State Medical Council.4. In the m...

Godawari Devi and ors. Vs. Kashi Kant Jha and ors.

Court: Patna

M.L. Visa, J. 1. This is an order on I.A. No. 1361 of 2003 on behalf of respondents No. 9 and 17 for grant of interim injunction restraining the parties to the appeal especially appellant No. 2 and respondent No. 27 from transferring or alienating suit lands.2. The case of respondents, who have filed the aforesaid application, is that respondents No. 1 and 2 had filed partition suit No. 95 of 1982 for partition of their 1/10th share in the suit land and the suit was contested only by appellant No. 2 Bharat Jha who was defendant No. 18 and the suit was decreed by Court below which held that plaintiffs were entitled to 1/10th share in the suit land. Their further case is that present appeal has been filed by defendant No. 5, mother of Bharat Jha alongwith Bharat Jha and his two minor sons and some other defendants have also filed other appeals which are pending here for hearing. There further case is that suit land is valuable property and Bharat Jha, in connivance with other parties,...

Dibyendu Mohan Vs. Hindustan Petroleum Corporation Limited and ors.

Court: Patna

Radha Mohan Prasad, J. 1. In the present writ application, the petitioner has prayed for quashing of the selection list dated 12.3.2001, contained in Annexure 4, prepared by the Dealer Selection Board, Patna III (hereinafter referred to as 'the DSB), for the dealership of retail outlet of Hindustan Petroleum at Lakhisarai as also for quashing of the letter dated 30.4.2002, contained in Annexure 10, by which the Chairman of the DSB has rejected the objection petition filed by the petitioner on 14.8.2001. Now by an amendment petition the petitioner has also prayed for quashing of the letter of intent dated 22.4.2003 issued by the Company in favour of respondent No. 4, contained in Annexure A to the counter affidavit filed on behalf of the respondent No. 4.2. In short, the facts of the case are that in pursuance of advertisement (Annexure 1) published in the daily newspaper 'Aaj' dated 31st December, 1997, the petitioner applied for the dealership of retail outlet, at Lakhisarai in duly...

Bala Paper Mills (Bihar) Vs. State of Bihar and ors.

Court: Patna

1. The present matter though has a chequered history but as the facts have been lucidly detailed in the order passed by the Hon'ble Single Judge, it is not necessary for us to repeat the very same exercise.2. The facts necessary for disposal of these two appeals are that the present appellants M/s. Bala Paper Mills (Bihar) Pvt. Ltd., a Private Limited Company incorporated under the provisions of the Companies Act, 1956 in the year 1981 applied for the loan. The scheme was examined by the Bihar State Credit and Investment Corporation Limited (in short 'the BICICO') and the Technical Cell of the Bihar State Financial Corporation (in short 'the BSFC'). The appellants proposals were approved and the authorities sanctioned loan in favour of the appellants. The BSFC sanctioned Rs. 26 lacks while the BCICO sanctioned Rs. 46 lacs. The equitable mortgage agreement was executed in the year 1983 in favour of the BICICO and the BSFC and right of those authorities were created over the properties...

Raja Ram Prasad Gupta and anr. Vs. Ram Chandra Prasad and ors.

Court: Patna

Reported in: 2004(1)BLJR114

1. This is an order on I.A. No. 4340 of 2003 filed by appellants under Order XLI, Rule 5, Code of Civil Procedure and supplementary affidavit under Section 151 and Order XLI, Rule 5, Code of Civil Procedure praying for setting aside the order dated 22.9.2003 passed by Registrar General and staying the further proceedings in Title Execution Case No. 4 of 2002 filed by respondent first party in the Court of Subordinate Judge-IV, Madhubani.2. The case of appellants is that they have filed this appeal against the judgment and decree dated 3.1.2002 passed by Subordinate Judge-IV, Madhubani in Title Suit No. 26 of 1993 whereby the appellants and other defendants have been directed to vacate the suit premises and hand over the vacant possession of the same to the plaintiffs-respondents. The further case of appellants is that they were defendants-second party before the Court below and they filed their written statement but they were disallowed by the court below to examine the witnesses broug...

Jugeshwar Bhatt Vs. State of Bihar and ors.

Court: Patna

Narayan Roy, J. 1. Heard counsel for the parties. 2. This writ petition has been filed on behalf of the petitioner seeking direction upon the respondents to pay him arrear salary from the date, he has been promoted on the post of Sub-Inspector of Police. The case of the petitioner is that he was promoted to the post of Sub-Inspector of Police with due date i.e., 20.8.1994, but the authorities have decided to pay the promotional benefits to the petitioner from the date of his joining. 3. A counter affidavit has been filed on behalf of the respondents, wherein it is stated that in view of Rule 58 of the Bihar Service Code, the petitioner did not discharge his duties of the higher post prior to the date of his joining, therefore, he cannot be allowed salary of that period. 4. Learned counsel appearing on behalf of the petitioner, however, submitted that for the fault of the respondents, the petitioner should not suffer inasmuch as that the petitioner was deprived of the promotional aven...

Sidheshwar Dhari Sinha Vs. State of Bihar and ors.

Court: Patna

Narayan Roy, J.1. Heard counsel for the parties.2. The parts of the orders, as contained in Annexures 1 and 2 dated 30th April, 1997 and 26th June, 1998, are under challenge, whereby and whereunder it is held by the State authorities that on account of notional promotion, the petitioner will be entitled only for notional fixation of salary and benefit in pension.3. It is submitted by learned counsel appearing on behalf of the petitioner that the petitioner was granted junior selection grade scale with effect from 6.10.1982 and senior selection grade scale with effect from 6.10.1986 vide orders, as contained in Annexures 1 and 2, respectively after his superannuation, but the authorities are not paying the monetary benefits accruing to the petitioner on account of the aforesaid promotions. It is further submitted that the authorities are denying the monetary benefits to the petitioner only on the ground that since it is notional, promotion, he would not be entitled to get his salary at...