Section 161 - Year 1995 - Judgments

Dec 01 1995 (HC)

Commissioner of Income Tax Vs. Venu Suresh Sanjay Trust and Others

Court: Chennai

Decided on: Dec-01-1995

Reported in: [1996]221ITR649(Mad)

..... the representative assessee the trustee therefore has to be an individual or group of individuals sec 161 provides that every representative assessee as regards the income in respect of which he is ..... to assessment or the recovery of tax on the income of the trust sec 164 harks back to s 161 when it refers to persons liable as representative assessees it is s .....

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Dec 01 1995 (HC)

Commissioner of Income Tax Vs. Venu Suresh Sanjay Trust (Cit V. Venu S ...

Court: Chennai

Decided on: Dec-01-1995

Reported in: (1997)138CTR(Mad)97

..... the representative assessee the trustee therefore has to be an individual or group of individuals sec 161 provides that every representative assessee as regards the income in respect of which he is ..... to assessment or the recovery of tax on the income of the trust sec 164 harks back to s 161 when it refers to persons liable as representative assessees it is s .....

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Feb 28 1995 (TRI)

Sri Lakshmi Trust Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT

Decided on: Feb-28-1995

Reported in: (1995)53ITD528(Bang.)

..... was business income and therefore subject to the mischief of section 161 1a the rejoinder of dr krishna the learned advocate for ..... the assessee was that it was professional income 28 section 161 1a has application only to profits and gains of business ..... income we naturally ask whose professional income dr krishna argued that section 161 1a merely refers to profits and gains of business and .....

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May 04 1995 (SC)

Shamshul Kanwar Vs. State of U.P.

Court: Supreme Court of India

Decided on: May-04-1995

Reported in: AIR1995SC1748; 1995(2)Crimes487(SC); JT1995(4)SC159; 1995(3)SCALE236; (1995)4SCC430; [1995]3SCR1197; 1995(2)LC660(SC)

..... the purpose of contradicting such police officer the provisions of section 161 or section 145 as the case may be of the indian evidence ..... police officer in the inquiry or trial the provisions of section 161 or section 145 as the case may be of the indian evidence ..... are regulations regarding the maintenance of general and case diaries section 161 cr p c provides for examination of witnesses by police .....

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Feb 07 1995 (HC)

Deokinandan and ors. Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Feb-07-1995

Reported in: 1996CriLJ61

..... the learned counsel for the petitioners was that in addition to the statements recorded under section 161 cr p c the learned magistrate also took into consideration the affidavit filed by the ..... complainant and his witness satish naresh and the nurse smt kunti devi alias manorama under section 161 cr p c fully support the prosecution version these observations of the learned magistrate show .....

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Mar 14 1995 (HC)

State of U.P. Vs. Nawab Singh

Court: Allahabad

Decided on: Mar-14-1995

Reported in: 1996CriLJ934

..... not disclosed to the investigating officer in her statement recorded under section 161 cr p c that at the time of assault the deceased ..... did not speak to the investigating officer during her statement under section 161 cr p c that the deceased was carrying the bundle of ..... the time of incident moreover that omission in her statement under section 161 cr p c was not so material which deserved rejection of .....

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Jan 30 1995 (TRI)

Srinivasa Sea Foods Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jan-30-1995

Reported in: (1996)56ITD64(Hyd.)

..... is so whether the liability could be fastened upon the agent under section 163 read with section 160 1 and section 161 of the it act 18 the liability of the agent is subject to ..... a statutory agent can be appointed only for an assessment in a representative capacity section 161 is the only section which imposes a substantive liability on the representative assessee and it confines the .....

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May 16 1995 (HC)

Sat Paul Vs. Inspector of Police and anr.

Court: Kolkata

Decided on: May-16-1995

Reported in: (1995)2CALLT256(HC)

..... as stated in paragraph 8 ii that the cognizance taken by the court below under section 161 i p c is completely bad and without jurisdiction for the reasons stated in paragraph ..... the matter of investigation inquiry trial etc in respect of offences punishable under section 161 i p c and section 5 2 of the prevention of corruption act 1947 in view of the .....

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Jan 17 1995 (HC)

Murli Chaurasia Vs. State of U.P.

Court: Allahabad

Decided on: Jan-17-1995

Reported in: 1995CriLJ2782

..... information report about the statements recorded by the investigating officer under section 161 cr p c of the informant and har hangi yadav and ..... statement of mohan lal gupta said to have been recorded under section 161 cr p c he had already been interrogated this is evident ..... the miscreants or weapon used was when he was interrogated under section 161 cr p c and the rest of the abovesaid persons may .....

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Jul 18 1995 (HC)

Jeevan Vyankat Thokal Vs. State of Maharashtra

Court: Mumbai

Decided on: Jul-18-1995

Reported in: 1996(1)BomCR99

..... i s and father of the deceased who had been questioned under section 161 of the cr p c filed separate affidavits on 6 6 1995 ..... deceased and the mentioning of his name in his statement given under section 161 cr p c by the father of the deceased are inadvertent mistakes ..... statements must be treated as those falling under section 161 of cr p c by the wordings of section 161 cr p c it cannot be said that .....

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