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Commissioner of Income-tax and anr. Vs. O.N.G.C.

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)468; [2003]264ITR340(Uttaranchal)

s.h. kapadia, c.j.1. being aggrieved by judgment and order of the income-tax appellate tribunal (delhi bench), the department has come in appeal against the order dated august 12, 1999. the appeal is filed by the department under section 260a of the income-tax act. this appeal has been filed in respect of the assessment year 1990-91. this appeal no. 471 of 2001 is heard along with income-tax appeal no. 22 of 2003 ; i. t. a. no. 343 of 2001, i. t. a. no. 470 of 2001 and i. t.a. no. 518 of 2001 as they raise a common question of fact and law, therefore, all the appeals are heard together and disposed of by a common judgment. for the sake of convenience we are referring to the facts in i. t. a. no. 471 of 2001.facts :2. on december 31, 1990, ongc filed a return under section 160(1)(i) read with section 163(1)(c) as agent of cooper engineering services international declaring a net income of rs. 3.69 lakhs. the assessee-company is a non-resident company. the said company had undertaken repairs of two gas compressors on bombay high platform. the scope of the work included design, fabrication, installation, testing and repairs. ongc as the agent/authorised representative of the nrc had agreed to bear the corporate tax liability on the income of the nrc under the contract. in other words, the contract between ongc and nrc was 'net of tax' contract. since the contract was for oil exploration section 44bb was applicable. under that section 10 per cent. of the gross receipts is deemed .....

State of Uttaranchal Vs. Mohd. Sayed

Court : Uttaranchal

Reported in : 2006CriLJ4334

j.c.s. rawat, j.1. this appeal has been directed against the judgment and order dated 9.3.2004 passed by the learned additional sessions judge/i f.t.c., haridwar in session trial no. 241/03 in case crime no. 150 of 1997 whereby he convicted and sentenced the accused under sections 216/34, i.p.c. and 4/5 explosive substances act and 151/34 of railways act to the period already undergone by him in jail.2. brief facts for the disposal of this appeal are that an f.i.r. was lodged in the police station grp laksar on 24.7.1997 by the station master alleging therein that on 24.7.1997 at about 1.45 p.m. he got the in formation that in between the railway station chakrajmal and suohara there is a [bomb blast in 3010 doon express. on the information, the police party reached at the suohar station and inquired about the said r explosion. it was revealed by the passengers therein that when the train started from dehradun, an unknown person came in the said coach along with the briefcase. he kept the briefcase inside the seat and tied it with a chain along with the seat. when the other passengers inquired about that unknown person, he stated that he also belong to the army and he is going along with them. when the train started from the station, the said unknown person did not come in the boggy. the said coach in which the explosion took place had the passengers who belong to the indian army. when the said train left the chakrajmal station then the explosion took place in the said boggy. .....

Anup Singh Alias Appu and ors. Vs. State of Uttaranchal

Court : Uttaranchal

Reported in : 2005CriLJ3373

prafulla c. pant, j.1. this criminal appeal, preferred under section 374 of code of criminal procedure, 1973 (hereinafter for brevity cr. p.c.), is directed against judgment and order dated 5-12-2003, passed in sessions trial no. 69 of 2001, by the then learned sessions judge, pauri-garhwal, whereby appellants-anup singh alias appu, dippi alias vilaschand and deepu alias deepak are convicted under section 302 read with section 34 of indian penal code, 1860 (hereinafter for brevity, i.p.c.) and each one of them is sentenced to life imprisonment and fine of rs. 5,000/- in default of payment of which convicts were further directed to undergo six months simple imprisonment.2. in brief, prosecution story is that 12-9-2001 at about 2.35 p.m., a first information report (exh. a-l) was lodged with the police station kotdwar by dabbal singh negi (p.w. 1), father of the deceased, stating that at 2.00 p.m. on said date, his son rishi mohan (deceased) was going from his house towards durgapur crossing when on the way, near the house of maheshanand bhatt, appellants-anup singh alias appu, dippi alias vilaschand and deepu alias deepak, attacked the deceased with 'khukari' (sharp-edged weapon) and committed his murder. the incident was witnessed by sarvendra singh rawat (p.w. 2), bhagat singh rawat (p.w. 5) and others. the f.i.r. was lodged almost within half-an-hour of the incident and distance between the police station and the place of incident is said to be six kms. police registered .....

Neeraj Parihar Vs. State of Uttarakhand and ors.

Court : Uttaranchal

..... it has inter alia been pointed out therein, that the instant restraint order had been made, so as to avoid accidents on the upper mall road, since tourists walk on the upper mall during the evening time. .....

Koshal Vs. State of Uttarakhand

Court : Uttaranchal

..... also argued by the learned counsel for the appellant that from the medical evidence, it is not proved that arun received burn injuries by sprinkling kerosene oil on him and he could have received burn injuries by accident or by some other combustible substance. .....

National Insurance Company Limited Vs. Ranjeet Kumar Gupta S/O Late Sh ...

Court : Uttaranchal State Consumer Disputes Redressal Commission SCDRC Dehradun

..... 4.2 any expenses on hospitalisation / domiciliary hospitalisation incurred during first 30 days from the date of commencement of insurance cover except in case of injury arising out of accident. 7. .....

M/S. Belwal Spinning Mills Ltd. New Delhi Vs. the Oriental Insurance C ...

Court : Uttaranchal State Consumer Disputes Redressal Commission SCDRC Dehradun

..... state bank of india, kashipur, district nainital had provided working capital, the stock was pledged with the bank and was insured with the insurance company against the perils of fire and other accidents for a sum of rs. .....

Ram Chandra and ors. Vs. State

Court : Uttaranchal

Reported in : 2006CriLJ2966

..... rupture of a normal spleen is very rare, unless caused by considerable crushing and grinding force such as the passing of a carriage or motor car over the body, or by a crush in a railway accident, or by a fall from a very high place and in such cases it is usually associated with the injuries to other solid organs and to the ribs overlying the spleen. .....

Ali Hasan Vs. State

Court : Uttaranchal

Reported in : 2004CriLJ1660

..... sheela and that even on 24-6-1997 when he got burnt injuries in an accident, his wife smt. .....

Smt. Sabira Banu and ors. Vs. Mohan Singh and anr.

Court : Uttaranchal

Reported in : AIR2004Utr17

..... civil law, jus, constitui oportet in his quoe ut plurimum accidunt, non quoe ex inoplnato; for, neque leges neque senatusconsulta ita scribi possunt ut omnes casus qui qundoque inclderint comprehendantur, sed sufficit ea quoe plerumque accident constlneri; laws cannot be so worded as to include every case which may arise, but it is sufficient if they apply to those things which most frequently happen.'10. .....