Uttaranchal Court October 2007 Judgments
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Commissioner of Income-tax Vs. Clough Engineering Ltd.
Court: Uttaranchal
Decided on: Oct-26-2007
Reported in: [2008]300ITR435(Uttaranchal)
1. This appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), is directed against the order dated April 21, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench 'G', New Delhi (for short, 'the ITAT'), in I. T. A. No. 1975/D/2005 pertaining to the assessment year 2001-02 by which the Tribunal has allowed the appeal of the respondent/assessee.2. The following substantial questions of law have been raised in the memo of appeal for consideration by this court:1. Whether the learned Income-tax Appellate Tribunal was legally correct in law and on facts in setting aside the order under Section 263 dated February 21, 2005, passed by the Commissioner of Income-tax, Dehradun, holding that the assessment order passed by the Assessing Officer was neither erroneous nor prejudicial to the interests of the Revenue?2. Whether the learned Income-tax Appellate tribunal was legally correct in law and on facts in holding that the Commissioner of Income-tax...
State of Uttarakhand Vs. Smt. Asha Bisht
Court: Uttaranchal
Decided on: Oct-26-2007
Reported in: [2008(116)FLR353]
Rajesh Tandon, J.1. Heard Shri S. Bhupendra Singh, Counsel for the appellant.2. By the present appeal, filed under Section 30 of Workmen's Compensation Act, 1923, the appellant has prayed for setting aside the judgment and award dated 19.8.2004 passed by the Workmen Compensation Commissioner, Haldwani in W.C.C. No. 40 of 2003 whereby an award of Rs. 2,98,979 has been awarded in favour of the claimant.3. Briefly stated, W.C.C. No. 40 of 2003 was filed before the Workmen Compensation Commissioner for compensation of Rs. 2,07,191/-. According to the claimant, on 30.12.2002 at about 6 p.m. Shri Jagmohan Singh Bisht, gatekeeper (hereinafter referred to as 'the deceased') was ordered to deliver Ramanna Book Kathgodam, Hanumangarhi Chowki by the Forest Inspector, Shri Govind Singh Rajwar. After the delivery of the said Ramanna Book, the deceased was dashed by an unidentified vehicle near village Khera. As a result of which the deceased sustained grievous injuries and succumbed to injuries. It...
Dhoorat Singh Vs. State of U.P.
Court: Uttaranchal
Decided on: Oct-26-2007
Reported in: 2008CriLJ2353
Dharam Veer, J.1. This criminal appeal, preferred under Section 374(2) of the Code of Criminal Procedure, 1973 (hereinafter referred to as Cr.P.C.) is directed against the Judgment and order dated 19/20-8-1988 passed by Sessions Judge, Tehri Garhwal in Sessions Trial No. 14 of 1987, State v. Dhoorat Singh and Ors., whereby the learned Sessions Judge has convicted appellant Dhoorat Singh under Sections 324 of the Indian Penal Code, 1860 (hereinafter referred to as IPC) and awarded sentence of one year's R.I. and ordered to pay a fine of Rs. 500/- and in default of payment of fine the appellant has to undergo three months' further R.I. under Section 324. I.P.C. and acquitted Sobat Singh and Dil Bahadur Singh.2. In brief, the prosecution case is that complainant Heera Lal moved an application before City Magistrate, Narendra Nagar on 21-1-1986 with the allegation that in the evening of 20-1-1986 at about 7.00 p.m. he was going to take meal in the hotel. As he reached at the road, he saw t...
Khim Ram Vs. State
Court: Uttaranchal
Decided on: Oct-24-2007
Reported in: 2008CriLJ2579
J.C.S. Rawat, J.1. This criminal appeal has been filed against the judgment & order dated 23-6-1989 passed by Sri M. L. Singhal, the then Sessions Judge, Pithoragarh in S.T. No. 16 of 1989 whereby the appellant Khim Ram was convicted and sentenced to undergo imprisonment for life under Section 302, IPC. The appellant Khim Ram was also convicted and sentenced to undergo for a period of four years and to pay fine of Rs. 1000/- under Section 394, IPC. He was also convicted and sentenced to undergo for a period of two years and to pay fine of Rs. 1000/- under Section 201, IPC. In default of payment of fine under Sections 394, IPC and 201, IPC, the appellant was to undergo for further six months and four months R.I. respectively. All the sentences were to run concurrently. However, co-accused Chandra Ram was not found guilty of the charges under Sections 302, 394 & 201, IPC and he was acquitted accordingly. Co-accused Ratan Ram was not found guilty of the charge under Section 411, IPC and h...
Javed Vs. State of Uttaranchal and ors.
Court: Uttaranchal
Decided on: Oct-12-2007
Reported in: I(2008)DMC271
Dharam Veer, J.1. By means of this writ petition, the petitioner has prayed to issue writ of certiorari quashing the order dated 24.5.2005 passed by respondent No. 2, Presiding Officer, Family Court, Haridwar in Misc. Case No. 61 of 2005, Smt. Parveen Rao v. Javed which is contained in Annexure No. 6 to the writ petition.2. Briefly stated, facts of the case are that respondent No. 3-Smt. Parveen Rao moved an application under Section 125 of the Code of Criminal Procedure, 1973 (hereinafter to be referred as Cr.P.C.) with the allegations that she got married with the petitioner six years back and her parents spent Rs. 4.00 lacs in dowry. It was alleged that the husband of respondent No. 3 was of greedy nature and after some time of marriage, her husband and her in-laws started beating her and also started to demand Rs. 50,000 in dowry for doing a shop of general store. The father of respondent No. 3 gave Rs. 10,000 and thereafter Rs. 15,000 in dowry however their demands could not be fu...
Balbir Singh Vs. Smt. Shobha Kashyap and anr.
Court: Uttaranchal
Decided on: Oct-10-2007
Reported in: 2009ACJ546; 2008(1)AWC96
Rajesh Tandon, J.1. Heard Sri N. S. Pundir counsel for the appellant and Sri M. K. Goel counsel for the respondent No. 2.2. Present appeal has been filed against the judgment and award dated 26.10.2005, passed by the Workmen Compensation Commissioner, Tehri Garhwal dismissing the application of the claimant for grant of compensation.3. The claimant-appellant has filed a claim petition before the Workmen Compensation Commissioner, for grant of compensation on account of injuries sustained by him in an accident.4. Briefly stated the claimant was working as driver in Tata Summo No. H.R. 38E 3031, which was owned by respondent No. 1 Smt. Shobha Kashyap and was insured with respondent No. 2 the Oriental Insurance Company. He sustained grievous injury due to which his leg and one hand have become incapable to work and he has become permanently disabled. His employer did not pay any compensation for his injuries in the accident. He has got medical treatment and he has become 60% disabled.5. T...
Commissioner of Income-tax Vs. Trans Ocean Offshore Inc.
Court: Uttaranchal
Decided on: Oct-08-2007
Reported in: [2008]299ITR248(Uttaranchal)
P.C. Verma, J.1. This income-tax appeal has been filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') challenging the order dated September 23, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench 'D', New Delhi (for short, the ITAT) in I.T.A. No. 3922/Del./2000 for the assessment year 1997-98, whereby the Income-tax Appellate Tribunal has modified the order passed by the Assessing Officer and affirmed by the Commissioner of Income-tax (Appeals) on two issues, firstly, that the amount worth Rs. 5,88,30,840 was taken to be the basis for determining the deemed profits and gains under Sub-section (1) of Section 44BB of the Act at 1 per cent. in view of the Circular No. 1767 issued by the Central Board of Direct Taxes as this amount was received by the assessee as mobilization charges for mobilizing the vessel with a well equipped rig to Enron Oil and Gas (India) Ltd., an Indian company. Therefore, the mobilization charges were for the activ...
Uttaranchal Iron and Ispat Ltd. Vs. Trade Tax Tribunal, Dehradun Bench ...
Court: Uttaranchal
Decided on: Oct-08-2007
Reported in: (2008)13VST245(NULL)
P.C. Verma, J.1. This revision under Section 11 of the Uttaranchal Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') has been filed against the judgment and order dated April 21, 2005 passed by respondent No. 1 in Appeal No. 2 of 2004, by which the appeal filed by the appellant/revisionist was rejected and the order of the Commissioner, Trade Tax cancelling the eligibility certificate granted to the applicant by the Joint Director, Industries, Pauri Garhwal through office memorandum dated 4384/90 dated December 31, 2002, was affirmed.2 The facts of the case, in brief, are that the erstwhile manufacturer M/s. R.L. Steels Pvt. Ltd., established a new unit on April 26, 1997 by taking a term loan from U.P. Finance Corporation (UPFC) at Jashodharpur Industrial area, Kotdwara (District Pauri Garhwal). The Divisional Level Committee granted the exemption to the said unit under Notification No. 780 dated March 31, 1995 for a period of twelve years from the date of first sales, i.e., ...
Commissioner of Income Tax Vs. B.J. Services Co. Middle East
Court: Uttaranchal
Decided on: Oct-08-2007
Reported in: (2007)213CTR(Uttranchal)545; [2008]300ITR392(Uttaranchal)
1. This appeal under Section 260A of the IT Act, 1961 (hereinafter referred to as 'the Act') has been preferred by the Revenue challenging the order dt. 21st March, 2006 passed by the Tribunal, Delhi Bench 'D', New Delhi in ITA No. 2887/Del/2000 for the asst. yr. 1998-99.2. Facts, in brief, are that return of income was filed by a non-resident company M/s B.J. Services Co. Middle East, disclosing Rs. 3,27,770 for computing the amount referred under Sub-section (2) of Section 44BB of the Act, which was 5 per cent of the total receipts towards handling charges on the original cost. It was found from the return filed by the assessee that total amount received by the assessee for supply of spare parts to the Oil & Natural Gas Corporation (for short, ONGC) was Rs. 69,45,264. The AO, therefore, took into account the total amount received by the non-resident company for supply of spare parts to ONGC under Sub-section (2) of Section 44BB for determining the profits and gains and imposed the ta...
Kiran Kumar Verma Vs. Oriental Insurance Company and anr.
Court: Uttaranchal
Decided on: Oct-08-2007
Reported in: 2008(1)AWC94
Rajesh Tandon, J. 1. Heard Shri Z.A. Siddiqui, counsel for the appellant.2. This is claimant's appeal.3. By the present appeal, filed under Section 173 of Motor Vehicles Act, 1988, the appellant has prayed for setting aside the judgment and award dated 17.7.2003, passed by the Motor Accident; Claims Tribunal, Nainital in M.A.C.P. No. 191 of 1997.4. Briefly stated, a Motor Accident Claim Petition No. 191 of 1997 was made under Section 166 of Motor Vehicles Act for compensation of Rs. 2,00,000 on account of damages caused to the truck No. U.R.B.-5170. According to the claimant, he was the owner of truck No. U.R.B.-5170. On 6.6.1997 at about 8 p.m., when his truck was standing near Shantipuri Barrier, the truck No. U.P. 32A/3266 which was being driven rashly and negligently dashed the truck of the claimant which was stationary. As a result of the said accident, the truck of claimant got damaged. The report of the accident was lodged on the same date. The claimant has claimed a sum of Rs. ...
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