Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Oct-30-2002
Reported in : (2004)268ITR109(Coch.)
1. These appeals are by the assessee and pertain to the assessment years 1990-91 and 1991-92. They are directed against the order dated 13-11-2000 of the CIT (Appeals)-II, Kochi, confirming he penalty of Rs. 3,68,800/- and Rs. 3,14,800/- respectively for the assessment years 1990-91 and 1991-92, levied under Section 272A(2)(c) of the Income-tax Act, 1961.2. The facts of the case in brief are that the assessee filed returns for the assessment years 1990-91 & 1991-92 disclosing a loss of Rs. 24,42,200/- and Rs. 24,68,020/- respectively. Returns were processed under Section 143(1)(a) of the Act on 21-03-1991 and 23-09-1991 respectively. Subsequently the assessments were completed under Section 143(3) of the Act. The assessee produced a feature film named 'Oru Sayahnathinte Swapnom' and was released on 28-9-1989 and another feature film named 'Arangu' which was released on 22-3-1991. The assessing officer was of the view that the assessee was required to file a statement in form No. 5...
Tag this Judgment!Court : Allahabad
Decided on : Oct-29-2002
Reported in : 2003CriLJ1090
M.C. Jain, J.1. The appeal has been filed by Salamatullah and his son Subedar against judgment dated 5-2-1981 passed by Sri B.K. Sharma, the then IV Additional Sessions Judge, Sharanpur in S.T. No. 107 of 1980. Subedar has been convicted under Section 324, I.P.C. and sentenced to 2 1/2 years rigorous imprisonment. Salamatullah has been convicted under Section 324 read with Section 109, I.P.C. and sentence to same period of rigorous imprisonment.2. The facts may be narrated in nutshell. The occurrence took place on 27-7-1978 at about 2 p.m. in Village Idaratpur Chack Bakenia Police Station Nigohi, District Sharanpur where the parties reside. Jwar and chilli crops were there in the fields of the complaiant Devi Giri PW 2 and the cattle of the appellants entered into his fields, grazed and devastated the crop. The complainant remostrated to the appellants who were standing in the lane. They got annoyed and two sides traded abuses. The appellant Salamatullah asked his son Subedar to bring ...
Tag this Judgment!Court : Patna
Decided on : Oct-25-2002
M.L. Visa, J.1. Ram Bali Prasad, the sole appellant, the this appeal has assailed the judgment dated 1.9.1997 and order dated 3.9.1997 of 7th Additional Sessions Judge, Nalanda at Biharsharif in Sessions Trial No. 354/95 convicting and sentencing him to undergo RI for life under Section 302 of the Indian Penal Code fin short, IPC) and RI for 5 years under Section 27 of Arms Act and ordering both the sentences to run concurrently.2. The prosecution case, in short, is that on 18.4.1995 at about 9.30 a.m. an altercation took place between the informant Ram Bachan Prasad (PW 5) and the appellant when appellant who has got his house adjacent to the house of informant was constructing a brick wall just adjacent to the land of informant. When Siya Ram Prasad, son of informant, came there the appellant went running to his house and brought a country made rifle and fired hitting on the left side of the chest of Siyam Ram Prasad who fell down and died at the spot and appellant fled away towards...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(87)ECC176
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken up together. S/Shri Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Shri Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6.5.99, two. trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Shri Jai Bhagwan, driver of one of the trucks and Shri Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Shri Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Shri Raja Babu and they were to receive higher rate of fare a...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(161)ELT618TriDel
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken-up together. S/Sh. Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Sh. Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6-5-99, two trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Sh. Jai Bhagwan, driver of one of the trucks and Sh. Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Sh. Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Sh. Raja Babu and they were to receive higher rate of fare and also...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-22-2002
Reported in : AIR2003AP126; 2002(6)ALD458; 2002(6)ALT748
ORDERL. Narasimha Reddy, J.1. The petitioner was appointed as an Agent of the Life Insurance Corporation of India (LIC) at its Sethupally branch, in Khammam district, in the year 1990. He claims to have undertaken the agency by giving up his other business activities. He states that he reached number one position in the division. The petitioner states that having regard the business undertaken by him in the LIC, he was given the Zonal Managers Club Membership. He states that at the time when he was about to get the membership of Chairman's Club, the 3rd respondent i.e., the Branch Manager, developed grudge and has invented causes to harm him.2. It is stated that the petitioner was invited to attend the Warangal Division Round Table for Agents (for short 'WDRT') on 21-7-2000. According to the norms of the LIC, the petitioner was entitled to travel in II Class A/c. by train and for reimbursement of the same. It is his case that when he wanted to purchase a ticket of II class A/c., from K...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-17-2002
Reported in : (2003)(87)ECC23
1. As all the appellants have deposited partial amounts of penalties imposed upon them at the time of the appeals before Commissioner (Appeals), I allow their stay petitions and take the appeals for final disposal.2. All the six appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances.3. Vide the impugned orders the authorities below have absolutely confiscated 34 pieces of silver lump weighing collectively 97.244 kgs.and valued at Rs. 6,80,700/- absolutely. In addition penalties have been imposed upon various persons.4. As per the facts on record, a tractor was intercepted by the police officers at Araria Camp on 19-10-94. Search of the said tractor resulted in recovery of 34 pieces of silver bars weighing 97.244 Kgs.and concealed in the gear oil chamber of the tractor. The tractor at the relevant time was being driven by Shri Ramjee Bhagat Interrogation of Shri Ramjee Bhagat by police revealed that the said 34 pieces of silver were...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Oct-11-2002
Reported in : (2003)(159)ELT612Tri(Kol.)kata
1. The appellant is absent in spite of today's notice of hearing having been sent to him well in advance. It is also noted from records that on the last date of hearing also, nobody appeared, neither was there any adjournment request. Accordingly, I have heard Shri T.K. Kar, learned S.D.R. for the Revenue and have gone through the impugned order vide which the Commissioner of Customs, Patna has confiscated the Pulse (Urad Dal) on the findings of attempted illegal export of the same to Nepal, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 80,000.00 (Rupees eighty thousand). In addition, personal penalty of Rs. 20,000.00 (Rupees twenty thousand) has also been imposed upon the appellant under the provisions of Section 114 of the Customs Act, 1962.2. As per the facts on record, the Customs Officers, on 21-4-2001 Motihari intercepted one truck bearing Registration No. DL-1GB-4278 loaded with 360 bags of Indian Pulse (Urad Dal), when the same was par...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Oct-11-2002
Reported in : (2003)(85)ECC425
1. A show Cause Notice C.No. VIII/10/93/99 Cus. Adj. Dtd. 23.12.99 was issued to Shri Gurmail Singh, Shri Asadulla Khan and Shri Syed SaLeem.This was consequent to the working out of a credible information about the receipt and storage of ball bearings of foreign origin, smuggled from Nepal, by the Preventive Officers of Customs, Bangalore. The Officers had kept surveillance on the premises belong to M/s. Sodhi Freight Carriers Pvt. Ltd. on 1.7.99 as they found that no responsible person was available In the said premises. On 2.7.99 at about 0830 hrs.Shrf Gurmail Singh, Manager of M/s. Sodhi Freight Carriers (P) Ltd. Bangalore, appeared on the scene. He disclosed that another godown situated opposite the said premises, also belong to the same M/s. Sodhi Freight Carriers (P) Ltd. and the godown was locked and key was lost.The godown was searched as per authorisation dtd. 2.7.99 and on search of the same, the officers found/noticed that 66 gunny bags were stored in an orderly manner and...
Tag this Judgment!Court : Kolkata
Decided on : Oct-10-2002
Reported in : 2003CriLJ3566
Malay Kumar Basu, J.1. Both these appeals having arisen out of the same judgment and they involving common questions of law and fact, will be governed by this single judgment.2. Both these appeals are directed against the judgment and order dated 17th April, 1989 passed by the Ld. Additional Sessions Judge, Purulia in Sessions Case No. 52/1985 (S.T.3/1988) of that Court whereunder the Ld. Sessions Judge found all the accused persons guilty of an offence under Section 148, IPC and convicted them thereunder and sentenced them to suffer rigorous imprisonment each for three years, but he found the other charges against the accused persons not established and accordingly he acquitted them of such charges. The convicts have preferred the appeal being C.R.A. No. 202/89 against the first part of the order, that is, against the said order of conviction and sentence, whereas the State has preferred the Appeal No. G.A. 29/1989 against the second part of the order, that is, order of acquittal of t...
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