Court : Chennai
..... contra, the contention of the first respondent is that there are suspicious credits and debits taken place in the account, which needs investigation. further, the petitioner has not paid income tax during the relevant assessment year but she has filed the same only after registration of series of cbi cases. under the said circumstances, it is not advisable to discuss about ..... , the cbi also registered another case against the petitioner in cr.no.rc mai 2015 a 0028 u/s.13(2) r/w.3(1) (d) of pc act, against the petitioner for having disproportionate assets and the list of properties includes this amount and therefore, the account bearing no.895393603 has also been frozen in another case in ..... bank account. after registration of a fresh disproportionate assets case in cr.no.rc mai 2015 a 0028 u/s.13(2) r/w.3(1) (d) of pc act, against the petitioner on 18.09.2015, the petitioner had filed a petition before the learned principal sessions judge for cbi cases, chennai, for transfer of part of the .....
Tag this Judgment!Court : Chennai Madurai
..... the fact that the deceased was a civil engineering contractor and was an income-tax assessee even at the time of accident in the year 1997. such being the case, fixation of monthly income at rs.12,000/- of the deceased cannot be considered as excessive. in the year 1997, income-tax assessees in this nation were very limited and such being the circumstances at ..... (prayer: appeal filed under section 173 of the motor vehicles act, against the judgment and decree dated 06.01.2004 made in mcop.no.138 of 1998 on the file of the motor accident claims tribunal, (additional district court, (fast track .....
Tag this Judgment!Court : Chennai
..... schedule item 1 and 2 were allotted to the defendants father balakrishna mehta. he was in complete possession and enjoyment of the property receiving rents, paying property tax and other taxes including wealth and income tax in respect of those properties without any demur by the said ranganatha mehta during his life time till he died on 1968 and thereafter by the plaintiffs. at ..... father balakrishna mehta was a minor aged about 12 years. the adopted son of subbaraya mehta, i.e., ranganatha mehta was incharge of the entire affairs of the family, was acting unilaterally and even suppressed the award dated 14.02.1924, resulting balakrishna mehta to file a suit against the said ranganatha mehta in o.s.no.2270 of 1957 on ..... (prayer: original side appeal under order xxxvi rule 9 of original side rules read with clause 15 of the letters patent act against the judgment and decree, dated 22.06.2006 made in c.s.no.902 of 1990.) 1. this original side appeal is directed as against the judgment and decree .....
Tag this Judgment!Court : Chennai
..... both the accused. the statements given by them is also not correct statement. therefore, the contention of the learned counsel for the petitioner that she is an income tax assessee out of her own income has purchased the property is not a acceptable one at this stage. 17. no doubt, the benefit of doubt always goes in favour of the accused. ..... committed criminal misconduct and abetment. 15. the case of the petitioner is that she has purchased the property out of her own income and she is an income tax assessee and she has not purchased any property out of the income of her husband and she never aided her husband to do any illegal activities. 16. as stated earlier, a1 is a ..... she never made any abatement to the public servant and she has filed income tax returns and the same has not been considered by the investigating officer. she has not committed any offence u/s.109 of ipc r/w.13(1) (e) of prevention of corruption act. there is no material to show that the property stands in her name .....
Tag this Judgment!Court : Chennai Madurai
..... self employed and he was earning monthly salary of rs.15,000/-. the accident took place in the year 2007. further, the deceased was an income-tax assessee. hence, the tribunal erroneously fixed the meagre amount as monthly income of the deceased. 5. considering the rival contentions of both the learned counsel for the appellants and the respondents, this court is of the ..... view that the monthly income fixed by the tribunal though it is less, the claimants have not preferred any appeal for enhancement and this court find that the award passed by the tribunal is fair ..... (prayer: civil miscellaneous appeal filed under section 173 of the motor vehicles act, 1988, against the award dated 15.09.2010 and made in m.c.o.p.no.971 of 2008 on the file of the motor accidents claims tribunal, fast track .....
Tag this Judgment!Court : Chennai
..... the decisions reported in air 1979 madras 1 (the additional commissioner of income-tax, madras-1 v. p.l.karuppan chettiar), 1993 supp (1) supreme court cases 580 (commissioner of income tax v. p.l.karuppan chettiar), (1986) 3 supreme court cases 567 (commissioner of wealth tax, kanpur and others v. chander sen and others), (2008) 3 ..... , the discretionary relief of specific performance cannot be denied merely on the basis of inadequacy of consideration as stated under section 20 of the specific relief act. now according to the defendants, the suit properties are high value properties and therefore, the consideration fixed at rs.1,00,000/- under ex.a1 ..... defendant and his brother had been enjoying the properties of marappa gounder separately, it could be seen that, as per the provisions of the hindu succession act, 1956, palaniappan and his brother arthanari gounder had been enjoying the properties allotted in their favour, as per the arrangement made amongst themselves separately and also .....
Tag this Judgment!Court : Chennai
..... . "(i) clause 21 of the contract reads thus : 21. tax liability: corporate tax : any tax assessed on the income of the contractor shall be the responsibility of and payable by the contractor. the corporation will, however, deduct another income-tax at source in accordance with indian income tax rules as amended from time to time prior to the release of ..... the contention of the ongc that the service comes under goods transport agency pointing out that as per the definition under section 65(50b) of the finance act, 1994, the service provider should not only transport goods by road but also issue consignment note. the tribunal also pointed out that the claimant had never ..... dismissed. 6. the arbitral award can be set aside only on the grounds mentioned under section 34(2) and 34(3) of the arbitration and conciliation act, 1996 and not otherwise. the learned counsel appearing for the appellant vehemently contends that the arbitral tribunal has taken the role of the statutory authority and .....
Tag this Judgment!Court : Chennai
..... branch and in his bank account, he had transaction of rs.1,00,000/- to rs.1,50,000/- at the maximum and he is not paying the income tax and he had admitted in his evidence that in the notice issued to the accused, he had not specifically stated whether a sum of rs.7,00,000/- was ..... the contrary is proved that the 'holder of a cheque' received the 'cheque' in 'discharge of a liability'. the aim of bringing section 138 of the negotiable instruments act, 1881 is to instill faith in the efficacy of banking operations and credibility in transaction of business on 'negotiable instruments'. it is true that the offence under section 138 ..... conclusion that the appellant/complainant had not established his case beyond reasonable doubt against the respondents/accused and found them not guilty under section 138 of the negotiable instruments act, 1881 and consequently, acquitted them under section 255(1) of the code of criminal procedure and the same need not be displaced by this court at this distant .....
Tag this Judgment!Court : Chennai
..... earning was arrived at by the tribunal. so far as the contention with regard to deduction of income tax is concerned, it is settled position that 10% has to be deducted towards income tax. if 10% towards income tax is deducted, the claimants are entitled to a compensation of rs.9,45,000/- towards loss of ..... p.15, which is also the document to show that the payment made to the deceased towards commission and ex.p.16, saral income tax form 2 submitted by the deceased. relying upon those documents and the oral evidence of the branch manager, lic, p.w.2, the tribunal ..... the learned counsel for the appellant/insurance company submitted that the tribunal ought to have deducted 10% towards income tax and she further submitted that the tribunal ought not tot have fixed the loss of income at rs.70,000/- p.a. for the reason that even after the death of the deceased ..... (prayer: c.m.a. filed under section 173 of the motor vehicles act, 1988 against the judgment and decree passed in m.a.c.t.o.p.no.741 of 2009 .....
Tag this Judgment!Court : Chennai
..... in this writ petition, the petitioner seeks for issuance of a writ of certiorari, to quash the notice issued by the respondent under section 148 of the income tax act, 1961, (act), dated 31.03.2015, relating to the assessment year 2008-09. 3. mr.g.baskar learned counsel for ms.s.sriniranjani, learned counsel appearing for the ..... 03.2015, stating that he has reasons to believe that the petitioner's income chargeable to tax for the assessment year 2008-09 has escaped assessment within the meaning of section 147 of the income tax act, 1961. therefore, the respondent proposed to assess/reassess the income for the said assessment year and directed the petitioner to file returns in the ..... has issued notice under section 143(2) of the act, dated 09.09.2015 and the same is illegal. in support of his contentions, learned counsel placed reliance on the decision in the case of fenner (india) ltd., vs. dcit reported in 241 itr 672; commissioner of income tax vs. kelvinator of india ltd reported in [2010 .....
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