Court : Income Tax Appellate Tribunal ITAT Jodhpur
Decided on : Dec-18-2003
Reported in : (2004)84TTJ(Jodh.)337
..... income was at a loss of rs. 96,776 (sic). the ao noted that search under section 132 of the act was conducted in october, 1987 at the residence of the assessee and in his statement the assessee stated that the explosives purchased at rs. 1,73,107 on 27th july, 1987 and rs. 1,49,488 on 24th ..... of the assessee that the entries were made on the basis of the payment. it is also seen that the amendment had been made in expln. 4 to section 271(1)(c) by the finance act. (no. 2) w.e.f. 1st april, 2003 and it has been inserted that : "in any case where the amount of income in ..... hon'ble madras high court in the case of ramnath goenka v. cit (2003) 259 itr 229 (mad). learned counsel for the assessee further submitted that expln. 4 to section 271(1)(c) had been amended w.e.f.1st april, 2003 and before that, there was no such provision that penalty should be imposed even if the ..... ,22,587 in the form of unrecorded purchases. the ao, therefore, levied penalty of rs, 1,47,574 under section 271(1)(c) of the it act being 100 per cent of the tax sought to be evaded.4.2 aggrieved, the assessee carried the matter in appeal before the cit(a) and submitted that the return of income ..... the case where the loss declared by the assessee had been reduced and the penalty was leviable in respect of the reduced loss because earlier in the expln. 4 the only word used was income and explanation was relevant to the amount of income in respect of which particulars have been concealed or inaccurate particulars have been .....
Tag this Judgment!Court : Chennai
Decided on : Dec-18-2003
Reported in : 2004(1)CTC721
..... by one paranthaman, who is being tried for the offences under sec. 21(1)(a) and sec. 21(3) of pota read with sec. 13(1)(b) of unlawful activities (prevention) act, 1967 as also sec. 4(b)(1) and sec. 5(a) of the explosives substances act 1908 and sec.17(1) of the criminal law amendment act 1908. 2. learned counsel for the appellant in this appeal, ..... nedumaran had assisted in arranging the said indoor meeting which knew was to support the terrorist organisation ltte and hence had committed the offence under sec. 21(2) pota, punishable under sec. 21(4) of the said act.7. it is then further suggested in the charge-sheet that a-1 pala neduamaran had participated in a public meeting held on 24 ..... nedumaran, a2- suba. veerapandiyan, a3- pavanan alias pudukottai r.pavanan, a4- thayappan appear to have committed offence under section 21(3) of the prevention of terrorism act, 2002 , thereby rendering themselves liable to be punished under section 21(4) of the prevention of terrorism act, 2002. charge no.3: whereas during the course of the same transaction, a1- pazha nedumaran addressed in the ..... veerapandiyan, a3- pavanan alias pudukottai r.pavanan, a4- thayappan and a5- shahul hammed, appear to have committed offence under section 21(2) of the prevention of terrorism act, 2002 thereby rendering themselves liable to be punished under section 21(4) of the prevention of terrorism act, 2002. charge no.2: whereas during the course of the same transaction a1 - pazha nedumaran, a2- suba. veerapandiyan .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)88ITD247Cal
..... not belong to it, but it was retained for a short time, as agent of the government was negatived by the hon'ble high court holding as under : under section 4(1) of the bombay electricity duty act, 1958, every licensee shall collect any pay to the government at the time and in the manner prescribed the proper electricity duty payable under the ..... portion thereof, which are used for commercial or non-residential purposes. in view of the definition of the consolidated rate in section 2(20) of the cmc act there is no doubt that the consolidated rate includes the surcharge. a surcharge leviable under section 171(4) of the cmc act is in fact an additional tax on the building as held by the hon'ble calcutta ..... or non-residential purposes. in support of his submission the ld. d.r. referred to the definition of 'consolidated rate' given in section 2(20) of the calcutta municipal corporation act, 1980. our attention was also invited to sections 170, 171 and 193 of the calcutta municipal corporation act, 1980 to contend that primary liability to pay consolidated rate including surcharge in respect of the ..... or as an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras high court in the case of cit v. southern explosives co. [2000] 242 itr 107 is useful to be referred- , in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized by the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)270ITR73(Kol.)
..... belong to it, but it was retained for a short time, as agent of the government was negatived by the hon'ble high court by holding as under: "under section 4(1) of the bombay electricity duty act, 1958, every licensee shall collect any pay to the government at the time and in the manner prescribed the proper electricity duty payable under the ..... portion thereof, which are used for commercial or non-residential purposes. in view of the definition of the consolidated rate in section 2(20) of the cmc act there is no doubt that the consolidated rate includes the surcharge. a surcharge leviable under section 171(4) of the cmc act is in fact an additional tax on the building as held by the hon'ble calcutta ..... or non-residential purposes. in support of his submission, the ld. d.r. referred to the definition of "consolidated rate" given in section 2(20) of the calcutta municipal corporation act, 1980. our attention was also invited to section 170, 171 and 193 of the calcutta municipal corporation act, 1980 to contend that primary liability to pay consolidated rate including surcharge in respect of the ..... an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras. high court in the case of c.i.t. v.southern explosives co. (2000) 242 itr 107 is useful to be referred -- "in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized by the .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-17-2003
Reported in : 2005ACJ384; ILR2004KAR815
..... connection not necessarily a direct and immediate one between the use of the vehicle and the accident causing death or injuries to the claimants. an explosion that takes place hours after the vehicle has turned turtle or a case where the passengers in autorickshaw commit a crime by looting and killing the ..... in minu b. mehta v. balakrishna ramachandra nayan 1977 acj 118 holds the field making proof of fault essential in cases of fault under section 166 of the motor vehicles act. in kaushnuma begum's case supra, the apex court has no doubt borrowed and applied the rule of strict liability as propounded in ..... in the bus no. ap/9-z-3842 on 7-5-92 at about 4.30 a.m near baralagurki gate in devanahalli taluk as a result of the negligence of the driver of that bus?2. whether the petitioners prove ..... by miscreants. the driver of the bus could not have according to the respondent avoided the accident which was described by the corporation as unexpected and unnatural.4. on the basis of the above pleadings, the tribunal framed the following three issues:'1. whether the petitioners prove that i. lakshminarayana died while travelling ..... a super delux bus owned by the respondent corporation from secunderabad to mysore. when the bus reached baralagurki village on the bangalore-bellary road at about 4.30 a.m. a stone hurled the at wind-screen of the bus, smashed the glass and hit the deceased on his forehead. the deceased .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-17-2003
Reported in : I(2004)DMC695; 2004(2)MhLj767
..... deceased had kept water for boiling on the stove. after pumping the stove, she lighted a match stick near the burner when there was a sudden explosion and her clothes caught fire. she shouted for help and hearing her screams, her husband i.e. the petitioner came out of the bath-room and ..... bring it within the purview of the 'death occurring otherwise than in normal circumstances'. the expression 'son before' is very relevant where section 113-b of the evidence act and section 304-b indian penal code are pressed into service. prosecution is obliged to show that soon before the occurrence there was cruelty or ..... not having a connection with the marriage of the parties will not constitute demand for 'dowry'. this is clear from the qualifying clause of section 2 in act 28 of 1961 reproduced above. cruelty and harassment by a husband or a relative of the husband which brings about unnatural death of the wife ..... reasons in support of its decision to confirm the proceedings of the court martial, mr. dutta has been unable to point out any other section of the act or any of the rule made therein from which necessary implication can be drawn that such a duty is cast upon the central government or ..... caused death of padma by pouring kerosene on her person and putting her on fire and thereby committed an offence under section 77(2) of the navy act, 1957.3. the brief facts are as under :--4. the petitioner and his wife were residing at flat no. 28. khukri building, navy nagar, which were the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-16-2003
Reported in : 2004(1)ALD(Cri)99; 2004(1)CTC390; JT2003(10)SC371; 2004(1)KLT513(SC); 2004(2)MhLj358; 2004MPLJ231(SC); 2003(10)SCALE74; (2004)2SCC203
..... martin faced trial along with his father-xavier for alleged commission of offences punishable under sections 302, 307,324 read with section 34 and section 326 read with section 114 ipc and sections 25(b)(1) of the arms act, 1959 (in short 'the act') and sections 27 and 30 thereof. learned sessions judge, n. paravur, found the present appellant ..... was the threat of more violence to the person and properties, that the events taking place generated a sort of frenzy and excitement rendering the situation explosive and beyond compromise. despite all these to expect the accused to remain calm or to observe greater restraint in the teeth of the further facts ..... sustained injuries, and bandh activists indulged in violence before the firing took place at the place of occurrence. accused asked pw-1, pw-2 and pw-4 to leave the place. it was noticed by the trial court that the activists were in a foul and violent mood and had beaten up one ..... two deceased in this case, namely, mohan and basheer (hereinafter referred to as 'deceased' by their respective name), and pw-1, pw-2 and pw-4, who activities of the bundh, as followers of the political parties which organized that bundh on that day, got into the flour mill of the a-2 ..... state had launched prosecution against 12 of the said 24 persons. the same as tried as s.c. no. 57 to 1990.4. several appeals and revisions were filed by the appellants, the prosecution witnesses and the state. appeal filed by the accused persons was numbered as criminal appeal .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Dec-10-2003
Reported in : (2004)83TTJ(Chd.)72
..... learned members of chandigarh bench a of tribunal, who heard these appeals are referred the following point of difference to the honble president under section 255(4) of the income tax act, 1961 : "whether, on the facts and in the circumstances of the case, disallowance of interest of rs. 2,31,261 and ..... to the sister-concerns.the honble calcutta high court in the subsequent judgments in the cases of reckitt & colman of india ltd. v. cit (supra), indian explosives ltd. v. cit (supra) and british paints (india) ltd. v. cit (supra) has followed its earlier judgment in the case of woolcombers of ..... woolcombers of india ltd. v. cit (1982) 134 itr 219 (cal), reckitt & colman of india ltd. v. cit (1982) 135 itr 698 (cal), indian explosives ltd. v. cit (1983) 147 itr 392 (cal), british paints (india) ltd. v. cit (1990) 190 itr 196 (cal). he also placed reliance on ..... of income-tax and held that it was not an expenditure laid out wholly and exclusively for purposes of business as contemplated under section 37(1) of the act.however, the honble supreme court further observed that there was considerable force in the appellants contention, the question whether a presumption ..... respectfully following the aforesaid decisions , we direct that st and cst be not included in total turnover for purposes of calculating relief under section 80hhc of income tax act. this ground of appeal is accepted." respectfully following the aforesaid decision, we accept this ground and direct the assessing officer to allow .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Dec-10-2003
Reported in : (2004)89ITD65(Chd.)
..... 'ble calcutta high court in the subsequent judgments in the cases of reckitt and colman of india ltd. vs. cit 135 i.t.r. 698, indian explosives ltd. vs. cit 147 i.t.r. 392 and british paints (india) ltd. vs. cit 190 i.t.r. 196 has followed its earlier judgment ..... no nexus between interest bearing loans and interest free advances given by the assessee. hence, as per the above decisions as also provisions of section 36(1)(iii) of it act, the disallowance of interest is fully justified. the disallowance of interest is also justified in view of the decision of hon'ble allahabad high ..... ' of the income-tax appellate tribunal, who heard these appeals and referred the following point of difference to the hon'ble president u/s 255(4) of the income-tax act, 1961:- "whether, on the facts and in the circumstances of the case, disallowance of interest of rs. 2,31,261/- and rs. ..... oswal palm ltd. the ao made disallowance of proportionate interest of rs. 7,40,950/- on the interest free advances outstanding against these three concerns.4. the id. cit(a) vide his separate orders passed for these two years confirmed the aforesaid disallowances made out of interest expenditure for both the ..... appropriate to take up assessment year 1993-93 in detail and apply above findings in assessment year 1993-94 without detailed discussion of the latter year.4. the controversy in assessment year 1992-93 revolves round the finding of the revenue authorities that part of the borrowed interest bearing funds were diverted .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-08-2003
Reported in : II(2004)ACC591; 2004ACJ529; 2004(1)ALD449; 2004(1)ALT100
..... be, if he has reason to believe that the provisions of this section for such carriage are not complied with.(6) nothing in this section shall be construed to derogate from the provisions of the indian explosives act, 1884 (4 of 1884), or any rule or order made under that act, and nothing in sub-sections (4) and (5) shall be construed to apply to any goods entrusted ..... to do complete justice between the parties, the supreme court awarded compensation to the husband. it requires to be noticed that while the provisions of the act including the definition of 'untoward accident' in section 123(c) thereof were noticed by the supreme court, the compensation was granted more on the foundation of a tortuous liability i.e., the failure ..... income tax : [1996]217itr746(sc) . it is needless to say that the definition of 'untoward incident' in section 123 of the act was introduced by act 28 of 1994, and likewise section 124-a of the act also was introduced by the said amending act. section 106 of the indian evidence act reads as hereunder:'when any fact is especially within the knowledge of any person, the ..... also while further elaborating his submissions explained the concept of burden of proof and also maintained that publicity given by the railways relating to the precautions and the other measures definitely is highly inadequate. the counsel further maintained that liability of railways is absolute unless the same can be negatived under the exceptions. the learned counsel further submitted that .....
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