Court : Uttaranchal
Reported in : 2003CriLJ2398
..... having considered the submissions in the light of the legal aspects of the matter it need to be pointed out at the outset that the submissions of the learned counsel for the revisionists have force and it is a fit case in which the legal infirmity requires interference with the findings of acquittal so that re-trial may be ordered for the purpose of recording the evidence of remaining ..... without dilating further on the manner in which the trial was concluded, there can be no gain saying that the learned sessions judge has failed to properly exercise his jurisdiction in the trial of the case and further that the learned d.g.c. ..... the reasons are that it is evident that the learned sessions judge went on to conclude the sessions trials in hot haste as indicated in the arguments of the learned counsel for the revisionists. ..... on the other hand, the learned counsel for the respondents-accused submitted that under the revisional jurisdiction, the court has limited powers to interfere with the judgment of acquittal and there is nothing to indicate that there has been any ..... i order accordingly and set aside the impugned judgment and order dated 17-8-2001 passed by the learned sessions judge, haridwar. ..... the learned counsel for the revisionist submitted that the learned sessions judge has failed to exercise the jurisdiction vested in him in accordance with law in the matter of trial and disposal of all the sessions trials without examining the injured witnesses of the occurrence whose evidence .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2007Utr41
..... coming now to the appeal filed by the state government which is aggrieved by acceptance of the third submission made by the petitioner we agree with the learned single judge that the state government derives its authority to recover royalty in respect of extraction of minor minerals under the provision of the rule 21 of the u.p. ..... the contention of learned counsel for the petitioner is that the petitioner has merely dug the foundation for construction of hotel and he has used the boulders which he gained after excavation of the foundation and hence neither rule 3 nor rule 21 is attracted. ..... the contention of the learned counsel for the petitioner is that, the excavation from the foundation for raising building in the land owned by the petitioner does not amount any mining operation. ..... we have heard learned counsel for the parties and perused the entire material available on record.6. ..... in this case, the petitioner has merely dug the foundation for construction of hotel and he has used the boulders which he gained after excavation of the foundation. ..... learned counsel for the petitioner invited our attention on the words 'mining operation' used in rule 3 of the rules, 1963. ..... gained during the course of digging the foundation for the building, the same were again used in filling work. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2009)223CTR(Uttranchal)318; [2009]309ITR244(Uttaranchal); [2009]179TAXMAN257(NULL)
..... of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head profits and gains of business or profession':provided that this sub-section shall not apply in a case where the provisions of section 42 or section 44d or section 115a or section 293a apply for the purposes of computing profits or gains or any other income referred to in those sections.7. ..... heard learned counsel for the parties.3. ..... learned counsel for the respondent argued that the services rendered by the assessee-nrc relate to upgradation of plant and machineries for the purposes of drilling and oil exploration. ..... learned counsel for the appellants has argued that since the assessee has only rendered technical services for which it has been paid the fee as such its case is covered under section 115a read ..... 44bb of the act contains the proviso quoted above which provides that the sub-section would not apply where the provisions of section 42, 44d, 115a or 293a are applicable in computing the profits and gains or income of the assessee. .....
Tag this Judgment!Court : Uttaranchal
Reported in : [2009]309ITR447(Uttaranchal); [2009]180TAXMAN1(NULL)
..... , or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal to ten per cent, of the aggregate of the amounts specified in sub-section (2) shall be deemed to be the profits and gains of such business chargeable to tax under the head 'profits and gains of business or profession':provided that this sub-section shall not apply in a case where the provisions of section 42 or section 44d or section 115a or section 293a apply for the purposes of computing ..... heard learned counsel for the parities.3. ..... learned counsel for the respondent argued that the services rendered by the assessee relate to upgradation of plant and machineries for the purposes of drilling and oil exploration. ..... learned counsel for the appellants has argued that since the assessee has only rendered technical services for which it has been paid the fee as such its case is covered under section 115a read ..... 44bb of the act contains the proviso quoted above which provides that the sub-section would not apply where the provisions of section 42, 44d, 115a or 293a are applicable in computing the profits and gains or income of the assessee. .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2009ACJ1966
..... rebello manu/sc/0621/1998 : 1999 acj 10 (sc), that the principle of balancing between losses and gains, by reason of death, to arrive at amount of compensation is a general rule, but what is more important is that such receipts by the claimants must have some co-relation with the accidental death by reason of which alone the claimants have ..... so far other items in respect of which learned counsel for the insurance company has vehemently urged, for example, some allowance paid to the children, and patricia mahajan under the social security system, no co-relation of those receipts with the accidental death ..... this is evidently clear that learned claims tribunal has not determined the compensation on account of the death of lalji ram and in view of the settled principle of law he has wrongly rejected the claim petition.16. ..... one hand the loss to the claimants of the future pecuniary benefit and on the other any pecuniary advantage which from whatever sources comes to them by reason of the death, that is, the balance of loss and gain to a dependant by the death must be ascertained.15. ..... such gains may be on account of savings or other investment, etc. .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2006ACJ1065
..... rebello, manu/sc/0621/1998 : air1998sc3191 , that principle of balancing between losses and gains, by reason of death, to arrive at the amount of compensation is a general rule, but what is more important is that such receipts by the claimants must have some co-relation with the accidental death by reason of which alone the claimants ..... so far other items in respect of which learned counsel for the insurance company has vehemently urged, for example, some allowance paid to children and patricia mahajan under social security system, no co-relation of those receipts with the accidental death has been ..... thus it is evidently clear that the learned claims tribunal has not determined the compensation on account of the death of halku prajapati and in view of the settled principle of law he has wrongly rejected the claim petition.13. ..... heard the learned counsel for the parties. ..... one hand the loss to the claimants of the future pecuniary benefit and on the other any pecuniary advantage which from whatever sources come to them by reason of the death, that is, the balance of loss and gain to a dependant by the death must be ascertained.12. ..... such gains may be on account of savings or other investments, etc. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2005Utr49
..... again this document could only be taken to prove the address of the plaintiff but not at all any proprietary right or interest in the business of the canteen at qutub minar and the learned counsel for the appellant plaintiff tried in vain to make capital out of these documents to support the argument that the business of canteen at qutub minar was run jointly by the parties as joint family business.16. ..... 1 has ever thrown that property in to the joint stock with the intention of abandoning his separate claim in the self acquired property and therefore the learned trial court on the appreciation of the evidence rightly held that the property in suit does not belong to the joint hindu family and the plaintiff is not entitled to claim any share in it and have the ..... during trial, the parties led evidence in support of their respective cases and upon conclusion of the trial, the learned civil judge recorded the findings that the parties to the suit are not the members of the hindu undivided family, under issue no. ..... on the appreciation of the evidence led in the suit, the opinion formed by the learned trial court was that joint family had no sufficient nucleus which may have enabled the plaintiff and the defendant no. ..... there can be no gain-saying that the view taken by the learned trial court was justified.13. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2005)198CTR(Uttranchal)364; [2005]279ITR1(Uttaranchal)
..... 'from perusal of the section it is clear that for an assessee, being non-resident, a sum equal to ten per cent of the aggregate of the amounts specified in sub-section (2) shall be deemed to be profits and gains of such business chargeable to tax under the head 'profits and gains of business or profession'.the 'assessee' as has been defined in clause (7) of section 2 means a person by whom or any other sum of money is payable under this act.the 'person' is defined in clause (31) of ..... we have heard sri porus kaka, learned counsel for the appellants, who came from bombay and sri s.k ..... poms kaka, learned counsel appearing on behalf of appellants, drew attention of this court to article 3 in aforesaid dtaa with the france and argued that the appellants cannot be subjected to tax as they have no permanent establishment in india ..... whether the learned tribunal has erred in law in holding that the appellants are not governed by the provisions of the agreement for avoidance of double taxation (dtaa) ?' ..... whether the learned tribunal has erred in law in holding that the appellants have failed to satisfy the condition that 'the remuneration is not deductible in computing the profits of an enterprise chargeable to tax in that other state' ?2 ..... posti, learned counsel for the respondent and have perused the judgment of the assessing authority and the tribunal.answer to question ..... learned counsel for the appellants argued that 'liability of taxation' should not be misunderstood with 'payment of tax .....
Tag this Judgment!Court : Uttaranchal
Reported in : [2005]147TAXMAN389(NULL)
..... sub-section (3) shall be inserted after sub-section (2) of section 44bb by the finance act, 2003, with effect from 1-4-2004 :'(3) notwithstanding anything contained in sub-section (1), an assessee may claim lower profits and gains than the profits and gains specified in that sub-section, if he keeps and maintains such books of account and other documents as required under sub-section (2) of section 44aa and gets his accounts audited and furnishes a report of such ..... we have heard sri porus kaka, learned counsel for the appellants who came from bombay and sri s.k. ..... porus kaka, learned counsel appearing on behalf of appellants drew attention of this court to article iii in aforesaid aadt with the france and argued that the appellants cannot be subjected to tax as they have no permanent establishment in india. ..... whether, the learned itat has erred in law in holding that the appellants are not governed by the provisions of the agreement for avoidance of double taxation (aadt) ?'5 ..... whether, the learned itat has erred in law in holding that the appellants have failed to satisfy the condition that 'the remuneration is not deductible in computing the profits of an enterprise chargeable to tax in that other state' 2 ..... posti, learned counsel for the respondents and have perused the judgment of the assessing authority and the income tax appellate tribunal.answer to question nos ..... learned counsel for the appellants argued that liability of taxation should not be misunderstood with 'payment of tax' .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2005CriLJ3384
..... of the assailants was so clear, even a man of 60 years of age would gather all courage and strength to make his escape possible and there was nothing unusual for the victim gurdeep singh also to have gained such strength and ability so as to jump over the court-yard wall which was not very high and to run inside the house at once lest he may be cornered and showered at by fire arm shots ..... pointing out to the distance from which the fire-arms were wielded learned counsel for the accused submitted that on the fire-arm injury blackening and tattooing would not be caused, but still p.w. ..... , the place of the incident was, in fact also not seriously disputed and the learned sessions judge has also rightly held so in regard to this aspect of the case ..... in the face of this evidence we see no merit in the argument of learned counsel appearing on behalf of the informant-revisionist that the view taken by the learned sessions judge in regard to the two accused (tejender singh and satnam singh) being perverse need to be interfered with so as to set aside the judgment of acquittal of these ..... of punjab, manu/sc/0183/1975 : 1977crilj261 pressed into service by the learned counsel for the accused cannot be applied here to reject the evidence of ..... therefore, on this account and also as a matter of abundant caution, the learned sessions judge should not have held that she was also the member of unlawful assembly of which other members were her two sons and their two companions all of whom took part .....
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