Court : Karnataka Kalaburagi
..... provide job, but the complainant has misused the cheque. it is further - 9 - nc:2023. khc-k:8083 crl.a no.200030 of 2017 contended that, in income-tax return, the complainant has not stated that he paid a sum of rs.10,00,000/- to accused; further, as per ex.p11 - it return form, the complainant ..... plain reading of its judgment that, the trial court completely overlooked the provisions and failed to appreciate the statutory presumption drawn under sections 118 and 139 of n.i. act. the statute mandates that once the signature of an accused on the cheque is established, then these reverse onus clauses become operative. in such a situation, the ..... had no capacity to lend loan and the amount due is not legally recoverable debt, accordingly, acquitted the accused without drawing presumption available under section 139 of n.i. act. it is contended that, the complainant has discharged initial burden casted upon him, but, the accused has not discharged the burden. the trial court has wrongly held that .....
Tag this Judgment!Court : Karnataka Dharwad
..... sri. gangadhar j.m., addl. adv. general a/w sri. g.k.hiregoudar, govt. adv.) and:1. sri. arun venkanna navali aged55years, occ. business, r/at. old income tax office road, vidyanagar, hubballi58002, taluk. hubballi-5800021.2. hubballi dharwad muncipal corporation, station road, hubballi-580020, represented by its commissioner.3. the karanataka road development corporation ltd., ksfc building ..... r5; sri. g.r.gurumath, senior counsel for sri.mallikarjunswamy b.hiremath, adv for r6) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying this hon ble court to, may kindly be pleased to allow this appeal and set-aside the judgment and order dated22122021, passed by the learned single ..... - 17 - nc:2023. khc-d:12094-db wa no.100266 of 2022 and connected matters this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying this hon ble court to, wherefore, the appellant most respectfully prays that the hon ble court be pleased to allow the writ appeal and set aside the .....
Tag this Judgment!Court : Karnataka
..... , the complainant who is nobody to the search and the documents seized in the search will not be divulged as it would amount to an offence under the income tax act. therefore, the complaint is undoubtedly hit by gross delay.16. the issue whether such complaint should be entertained or not, need not detain this court. the ..... be noticed and they read as follows: 7. recently after the complainant realized the fraud played by accused persons and seeing few documents at the office of the income tax dept., ballari which showed further transactions with regard to the schedule property, complainant procured rtcs for schedule property and after enquiring at the office of sub- registrar. ..... the submission of the 8 learned senior counsel and seeks to contend that the complainant became aware of the fraudulent activity of the petitioners only when the income tax department had issued a notice to him which is in the year 2020. it is then the complainant has taken all the documents that are necessary for .....
Tag this Judgment!Court : Karnataka
..... of two engineers what has been brought on record is a document signed by three engineers, the same set of engineers who evaluated the property for income tax purposes, and there is a vast difference in the specifications and the rates adopted for calculating the cost in ex. s-20 have been increased without ..... of punishment. initiation of departmental inquiry against the applicant is totally unwarranted and without application of mind as mandated by section 12 of the karnataka lokayukta act and hence the impugned order of entrustment of inquiry against the applicant is unsustainable in law. (emphasis added) this order is passed on 04-01-2018 ..... petition no.40705/1982) decided on 10.3.1986 to constitute an offence of acceptance of illegal gratification either under the indian penal code or prevention of corruption act, essential ingredients required to be established are delinquent (1) must be a public servant, (ii) should accept gratification for himself and (iii) gratification should be .....
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..... ble mr.justice m.g.s.kamal writ petition no.11265 of2023(lb-bmp-pil) between: whitefield rising trust a charitable trust registered under section12aa(1)(b)(i) of the income tax act, 1961. having its registered address at: no.7, sigma soft tech park, 5th floor, beta block, whitefield main road, varthur kodi bengaluru-560 066 represented by its trustee mr. ajit sequeira ..... that the subject land is a tank, falling within the classification of 'b' kharab land reserved for public purpose. thus, she submits that under the provisions of karnataka land revenue act and rules 'b' kharab land which is 6 reserved for public purpose cannot be made a subject matter of a grant. (e) referring to a communication dated 21.05.2011 .....
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..... conduct investigation is another instance of non application of mind. the trial court has also observed that pw-84 was working in income tax department and the information he received was about illgotten income of accused nos.5 and 6. it is wondering how such an observation could be made without any basis. his clear evidence ..... incriminating materials and in this regard we have already made elaborate discussion. the recoveries thus made falls within the ambit of section 27 of the indian evidence act. that apart, with regard to two circumstances, namely, motive and conspiracy, the confession statement of each accused can be used against other. examined whether the ..... to prove, in order to further strengthen the independent evidence thus available in respect of each circumstance, we may refer to section 30 of the indian evidence act. this section reads as below: 30. consideration of proved confession affecting person making it and others jointly under trial for same offence.- when more persons .....
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..... for the assessment year 2006-07. in terms of the said order, the miscellaneous petition filed by the assessee under section 254(2) of the income tax act, 1961 ('i.t. act' for brevity) seeking rectification of the mistake in the order of tribunal1 dated 21.01.2022 came to be partly allowed by deleting the paragraph ..... the legislature has included 'benefit' even in form of 'cash' arising from business or profession as being chargeable to income tax. such amendment substantiates the interpretation of 17 finance bill 2023 -"11. in section 28 of the income-tax act, for clause (iv), the following clause shall be substituted with effect from the 1st day of april, 2024, ..... benefit' would fall within the ambit of income in terms of section 28(iv) of the i.t. act and hence, chargeable to income tax?. the relevant extract of section 28(iv) reads as follows:- 28. profits and gains of business or profession- the following income shall be chargeable to income tax under the head profits and gains of .....
Tag this Judgment!Court : Karnataka Dharwad
..... income tax department as per law. just because, the said amount is not disclosed to the income tax department is not the ground to say that the complainant does not have financial ..... :10940 crl.a no.100037 of 2016 the complainant even though an income tax assessee has not disclosed the said lending of amount to the income tax department cannot negate the case of the complainant that the accused has committed the offence under section 138 of ni act. non-disclosure of amount to the income tax department is an offence punishable which is at the domain on the .....
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..... . road, kallahalli, mandya city, mandya - 571 401. respondents (by smt. anupama hegde.,advocate for r1) this writ appeal filed under section4of the karnataka high court act,1961 praying to1 set aside the order dated1804.2023 passed by the learned single judge in w.p. no.12322/2014 (gm-res)2. quash the entire prayer of the4h ..... no.9 , jeevan deep building, parliament street, new delhi - 110 001.2. the commissioner of income tax tax-1, range, no.59, hmt bhavan, 4th floor, bellary road, ganganagar, bengaluru-560 032.3. the superintendent of service tax range-1, service tax division and faroouia building, new sayyaji rao road, mysuru-570 021.4. m/s kale gowda ..... respondent no.4 herein has been relieved of the obligation.2. learned panel counsel appearing for the appellants vehemently submits that the liability to pay the service tax cannot be denied is true; however, on whose shoulders such liability rests is a matter of contract between the parties namely, the service provider and the .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... 6556-db mfa no.200476 of 2018 deceased was getting a gross salary of rs.18,629/-. the tribunal has deducted rs.200/- towards professional tax and another sum of rs.200/- towards income tax. the income of the deceased was rounded off up to rs.18,200/-. we find no error in the reasons recorded by the tribunal in arriving at ..... (smt) and others vs. delhi transport corporation and another3, as affirmed in the case of reshma kumari and others vs. madan mohan and another4.19. the motor vehicles act, 1988, in the matter of awarding compensation, being a beneficial legislation for the benefit of the victims and members of their family, the courts shall have to compute compensation, ..... preeti patil melkundi, advocate for r2; v/o dtd. 03.07.2019 notice to r1 is dispensed with) this appeal is filed under section173(1) of the motor vehicle act, praying to modify the judgment and award dated2107.2017 passed by the court of iv addl. district judge & mact-xiii, vijayapura in mvc.no.1735/2015 and award the .....
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