Court : Madhya Pradesh
..... (1) on 30.10.2006. besides, a response was also filed to the notice under section 142 (1) dated 1.9.2007 on 28.9.2007. the assessing officer vide order dated 31.12.2007, passed under section 153c/143(3) of the it act, made identical additions towards disallowances of purchase amounts and fabrication charges for all the assessment years and by making ..... such other person. the provisions of section 158bd of the act were examined in detail by the hon'ble supreme court in the case of manish maheshwari; 208 ctr 97. the said hon'ble supreme court decision was followed by the hon'ble delhi high court in the case of new delhi auto finance limited; 300 itr 83. the hon ..... been placed on the decisions of different high courts with reference to the same provisions on section 158bd. to wit, amity hotels (p) ltd. and others vs. commissioner of income tax and others ((2005) 272 itr 75 (delhi))dated 5.10.2004, new delhi auto finance (p) ltd. vs. joint commissioner of income tax ((2008) 300 itr 83 (delhi)) .....
Tag this Judgment!Court : Madhya Pradesh
..... decide the writ petition. 10. the moot question to be addressed is as regards maintainability of the writ petition against a private company incorporated under section 617 of the companies act? 11. in somewhat similar facts and circumstances of the case in hand, the hon'ble supreme court in the case of federal bank ltd ..... forthwith. 2. facts relevant and necessary for disposal of this writ petition are to the effect that petitioner had approached respondent- company, a finance company registered under the companies act, 1956 for purchase of new hyundai r215 lc-7 excavator machine with sr. no.n603d0042 and engine no.84093664 (hereinafter referred to as the ..... being a government company) under section 617 thereof can fall within the definition of 'other authority' under article 12 of the constitution of india. the respondent no.1-company is a finance company registered under the companies act engaged in the business of financing and, therefore, the conclusion drawn by the hon'ble supreme court .....
Tag this Judgment!Court : Madhya Pradesh
..... other person so to do, commits criminal breach of trust . explanation [1]. a person, being an employer [of an establishment whether exempted under section 17 of the employees provident funds and miscellaneous provisions act, 1952 (19 of 1952), or not] who deducts the employee s contribution from the wages payable to the employee for credit to a provident fund ..... that order passed by the court below is illegal, perverse and bad in the eye of law and deserves to be set aside. he further submitted that tractor was financed by the petitioner and loan amount including the interest rs.3,21,000/- was to be paid by the complainant, but the complainant paid only a sum of ..... petitioner. 2. the prosecution story, in short, is that petitioner is the dealer of the tractors. petitioner sold a tractor of mahindra company to complainant mevalal which was also financed by the petitioner. the loan amount alongwith the interest rs. 3,21,000/- was to be repaid, but the complainant paid a sum of rs.1,90,000/- .....
Tag this Judgment!Court : Madhya Pradesh
..... their residence at night. the motive was money, and the absence of the accused from his own residence during the corresponding period and recovery of clothes under section 27 of the evidence act, 1872, fingerprints on the doorsteps of the house matching with those of the accused, and recovery of scalp hair of the accused from place of occurrence ..... relevant factor." 31. in the following cases the supreme court affirmed the death penalty imposed by the trial court and high court : "94. in ram singh v. sonia (2007) 3 scc 1 the accused couple had, in a most diabolic manner, ended the lives of their family members, which included the stepbrother of the wife, his children and ..... evidentiary value to be fully relied upon, in view of the judgment of hon'ble the supreme court in nallapati sivaiah vs. sub divisional officer, guntur reported in (2007) 15 scc 465. a bear bottle used for carrying the acid was recovered from the possession of the accused on his memorandum and on the bear bottle finger .....
Tag this Judgment!Court : Madhya Pradesh
..... the revenue and the tribunal having interfered into the matter, doubting the genuineness of the 'gift' made and having made the addition, this appeal by the assessee under section 260-a of the act. 4. shri a.k. shrivastava, learned senior advocate appearing for the appellants, took us through the orders passed by the ao, the commissioner (appeals) and the ..... interfered with. 6. in support of his contention, shri sanjay lal invited out attention to a judgment of the supreme court in the case of cit v. p. mohanakala [2007] 291 itr 278/161 taxman 169 relied upon by the tribunal and two other judgments - one of the delhi high court, in the case of rajeev tandon v. asstt. ..... cit [2007] 294 itr 488/164 taxman 271 and, another judgment of the calcutta high court in the case of cit v. precision finance (p.) ltd. [1994] 208 itr 465/[1995] 82 taxman 31, in support of his contention. 7. we have .....
Tag this Judgment!Court : Madhya Pradesh
..... (ex.p/8). ambaram (pw-6) who is said to be a panch witness to the memorandum under section 27 of the evidence act and seizure memo of the lock has completely turned hostile and stated that he was called to the police station ..... the alley way behind his house. on the basis of information disclosed by the accused he had prepared a memo under section 27 of the evidence act (ex.p/7). thereafter, he had seized a key at the instance of accused and had prepared seizure memo ..... deceased and his family members from his room, was recovered pursuant to information given by ac- cused to police in custody under section 27 of the evidence act. 32. in this regard, prosecution witnesses bhim singh (pw-9), bad- rilal (pw-10) and narayan (pw-11 ..... and after the incident, accused gajraj singh made a extra judicial confession to one ramesh chandra. subsequently, charge-sheet was filed under sections 436 and 302 of i.p.c. 5. learned trial court framed the charge for aforesaid offences. against the accused appellant. .....
Tag this Judgment!Court : Madhya Pradesh
..... 47. in the present case, the matter relating to grant of higher pay scale to time keepers has been exhaustively dealt with by the finance department and thereafter, by the state government, and therefore, the decision of the state government does not warrant any interference. the state government has granted a pay scale ..... 7.1999 and 24.10.1999, annexures p/5 and p/6 respectively, have lost its complete shine and enforceability. 9. the writ court in wp no. 4676/2007 considered the entire events and also considered the division bench judgment passed in wp no. 945/2001. after considering all the judgments, this court opined as under :- " ..... petitioners. it is submitted that after having taken a conscious decision not to prefer any appeal, the government is bound by the principle of "estoppal" and cannot act contrary to their decision aforesaid. it is submitted that the respondents have committed an error in making an effort to reduce the pay scale of the petitioner from .....
Tag this Judgment!Court : Madhya Pradesh
..... extravagant language in a judgment has been repeatedly disapproved by this court in a number of cases. whilst considering applications for condonation of delay under section 5 of the limitation act, the courts do not enjoy unlimited and unbridled discretionary powers. all discretionary powers, especially judicial powers, have to be exercised within reasonable bounds ..... in this country, including this court, adopt a liberal approach in considering the application for condonation of delay on the ground of sufficient cause under section 5 of the limitation act. this principle is well settled and has been set out succinctly in the case of collector, land acquisition, anantnag and ors. vs. katiji ..... fact is in deep slumber for long period of 717 days or more. explanation offered by way of the instant skeleton application under section 5 of the limitation act can hardly be said to be one showing sufficient cause preventing the appellants/state to file first appeal within limitation. the appeal is .....
Tag this Judgment!Court : Madhya Pradesh
..... to derive undue benefits at the cost of the bank. you exhibited lack of devotion to duty. thus you acted in a manner unbecoming of a bank official. (iv) finance/benefit of subsidy have been extended to the borrowers even though their earlier loan accounts were running in default. since ..... g., as regard to charge no. 3, the enquiry officer found that the borrower though recommended by the dic under the seeuy scheme of finance, but was a defaulter of the bank and though not entitled yet was disbursed the loan without carrying out pre sanction survey. without prior sanction ..... that a prejudice is caused a decision cannot be interfered with. 18. in the case of bank of india and others v. t. jogram (2007) 7 scc 236 it is held "15. by now it is well settled principle of law that judicial review is not against the decision. ..... sanjay yadav, j. 1. this intra court appeal under section 2 (1) of madhya pradesh uchcha nyayalaya (khandpeeth ko appeal) adhiniyam, 2005 is directed against the order dated 19 .....
Tag this Judgment!Court : Madhya Pradesh
..... dw-2) as defence witnesses. 12. the learned trial court after appreciating the evidence adduced, convicted the appellants-accused persons under section 7 of pc act and section 13 (1) (d) read with section 13 (2) of the same act and imposed sentence as mentioned in para-2 of this judgment. 13. appellant, karanveer rana has assailed the impugned judgment on ..... has been obtained vide ex.p/16. the dy. chief account officer, railway (western railway), jabalpur has granted the sanction. shri s.p.tiwari, (pw-6) senior regional finance manager (western central railway), bhopal has proved this document. 18. mr. akalank jain (pw-9) submitted written complaint ex.p/2 to rajendra bhadouria (pw-14), i the ..... case, or it resulted into failure of justice. in this regard, it would be proper to refer the case paul varghese vs. state of kerala and another (2007) 14 scc 783, in which the hon'ble supreme court has held: error, omission or irregularity in sanction effect of held, it is sot fatal unless it .....
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