Uttaranchal Court March 2007 Judgments
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State of Uttarakhand Vs. Sohan Singh and ors.
Court: Uttaranchal
Decided on: Mar-29-2007
Reported in: 2007CriLJ3703
J.C.S. Rawat, J.1. This Government Appeal has been filed against the judgment and order dated 31-7-1989 passed by Shri K. N. Upadhyaya, the then IInd Additional Sessions Judge, Nainital in S.T. No. 152/ 1980, State v. Sohan Singh & others acquitting the respondents-accused under Sections 302 r/w 34 I. P.C. and Section 326 r/w 34 I. P.C.2. The facts, in nutshell, are that on 6-6 1980 at about 6 a.m. the complainant Nirmal Singh PW 3 and his father Subba Singh were ploughing the fields. The accused persons i.e. Sohan Singh, Arjun Singh and Pyara Singh armed with 'lathi', 'bhala' and 'gadasa' respectively came there. Sohan Singh asked Subba Singh as to why he had broken down the Mead (mud boundary) of their fields and his ox had eaten the sugarcane from the field of the accused persons. On this, the deceased Subba Singh replied him that as to why he was fighting with him, and it generally happened at the time of ploughing. Subba Singh further replied him that he had no intention to break ...
Commissioner of Income-tax Vs. Oil and Natural Gas Corporation Ltd.
Court: Uttaranchal
Decided on: Mar-29-2007
Reported in: [2008]301ITR415(Uttaranchal)
1. These are the appeals under Section 260A of the Income-tax Act, 1961, arising out of the orders passed by the Income-tax Appellate Tribunal, New Delhi.2. I.T.A. No. 91/2003 arises out of the order dated August 28, 2002, passed by the Income-tax Appellate Tribunal Bench 'C', Delhi, in I.T.A. No. 2591 /Del./97 relating to assessment year 1992-93; I.T.A. No. 89/2003 arises out of the order dated August 28, 2002, passed by the Income-tax Appellate Tribunal Bench 'C', Delhi, in I.T.A. No. 2592/Del./97 relating to the assessment year 1993-94; I.T.A. No. 92/2003 arises out of the order dated October 31, 2002, passed by the Income-tax Appellate Tribunal Bench 'E' Delhi in I.T.A. No. 355/Del./98 relating to the assessment year 1994-95; I.T.A. No. 123/2003 arises out of the order dated August 1, 2002, passed by the Income-tax Appellate Tribunal Special Bench, Delhi, in I.T.A. No. 2472/Del./96 relating to the assessment year 1991-92; I.T.A. No. 2/2004 arises out of the order dated September 26...
Bhup Singh Vs. State of Uttaranchal
Court: Uttaranchal
Decided on: Mar-28-2007
Reported in: 2007CriLJ4780
Prafulla C. Pant, J.1. This appeal, preferred under Section 374(2) of the Code of Criminal Procedure, 1973 (hereinafter referred as Cr.P.C.) is directed against the judgment and order dated 26-11-1987 passed by learned Sessions Judge, Nainital in Sessions Trial No. 91 of 1986, whereby accused/appellant Bhup Singh is convicted under Section 302 of the Indian Penal Code, 1860 (hereinafter referred as I.P.C.), and was sentenced to undergo imprisonment for life.2. Heard learned Counsel for the parties and perused the entire evidence on record.3. Prosecution story, in brief, is that the house of the accused/appellant, Bhup Singh is situated at a distance of 125 yards away from the house of his father-in-law in village Chandraman, within the limits of Police Station Gadarpur, District Nainital (now part of District Udham Singh Nagar). On 23-, 12-1985 at about 7.15 p.m. accused/appellant Bhup Singh poured kerosene oil on his wife, Smt. Mango Devi (deceased) and set her on fire. Smt. Mango Dev...
Commissioner of Income-tax Vs. Nainital Bank Ltd.
Court: Uttaranchal
Decided on: Mar-23-2007
Reported in: [2009]309ITR335(Uttaranchal)
1. This is an appeal against the judgment and order dated February 28, 2005, passed by the Income-tax Appellate Tribunal, (Delhi Bench 'B', New Delhi), in I.T.A. No. 91/Delhi/2002.2. The substantial questions of law raised in the appeal are as follows:Whether, on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was legally correct in holding that lowering of profit by changing the valuation of investments on the basis of the RBI guidelines was justified without appreciating the fact that the Assessing Officer was duty bound to compute the income in accordance with the provisions of the Income-tax Act?Whether, on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was justified in law in arriving at the conclusion without pronouncing its decision on each grounds of appeal taken before it?3. Brief facts of the case giving rise to the present appeal are that the asses-see is a banking company and the assessment...
Oriental Insurance Co. Ltd. Vs. Smt. Chopri Devi and ors.
Court: Uttaranchal
Decided on: Mar-22-2007
Reported in: 2008ACJ1317; AIR2007Utr62
ORDERRajesh Tandon, J.1. Heard Sri Prabhat Pandey counsel for the appellant and Sri G.S. Negi counsel for the respondents.2. This is insurer's appeal against the Award dated 28-5-1993, passed by the Motor Accident Claims Tribunal, Pauri Garhwal.3. The claimants Smt. Chopri Devi & others preferred a claim petition under Section 166 of the Motor Vehicles Act, for the grant of compensation on account of the death of Purna Nand in a motor vehicle accident. According to the claimants on the fateful day on 6-7-1901 the deceased was himself driving his taxi Jeep No. UTS 1540, when the vehicle reached near Dugadda the driver lost control over the vehicle and it fell down into a ditch. The deceased sustained fatal injuries and he succumbed to his Injuries instantaneously.4. The Insurance company, appellant has admitted the insurance of the vehicle. However, it has been asserted that the accident took place due to own rash and negligent driving by the deceased, therefore, the insurance company i...
Girish Singh Vs. State of Uttaranchal
Court: Uttaranchal
Decided on: Mar-21-2007
Reported in: 2007CriLJ4446
Prafulla C. Pant, J.1. This appeal, preferred under Section 383 of the Code of Criminal Procedure, 1973 (hereinafter referred as Cr. P.C). is directed against the judgment and order dated 21-8-2006, passed by learned Sessions Judge, Uttarkashi, in Sessions trial No. 5 of 2005, whereby accused/appellant Girish Singh has been convicted under Section 304, Part II of the Indian Penal Code, 1860 (hereinafter referred as IPC), and sentenced to undergo rigorous imprisonment for a period of five years and also to pay fine of Rs. 5,000/- in default of payment of which he is directed to undergo simple imprisonment for a further period of six months.2. Heard learned Counsel for the parties and perused the entire evidence on record.3. Prosecution story, in brief, is that Sageer Ansari (deceased) was a carpenter, who used to live in Hotel Hari Om in Uttarkashi. On 27-3-2005, he was coming from Hari Om hotel towards Uttarkashi town. Accused/appellant Girish Singh was coining from opposite direction ...
Harbhajan Singh Vs. Mahindra Singh
Court: Uttaranchal
Decided on: Mar-20-2007
Reported in: AIR2007Utr65
ORDERRajesh Tandon, J.1. Heard Sri M.S. Tyagi, counsel for the appellant and Sri Lok Pal Songh, counsel for the respondent.2. Present second appeal has been filed against the judgment and decree dated 24-8-2002 passed by II-FTC/Addl. District Judge, Haridwar in Civil Appeal No. 2/2000 Harbhajan Singh v. Mahindra Singh against the judgment dated 22-1-2000 and decree dated 27-1-2000 passed by the Civil Judge (Sr. Division), Haridwar, whereby the appeal has been dismissed and decree has been confirmed.3. Present appeal was admitted on the following question of law:Whether the respondents/plaintiff has been ready and willing to get the sale deed executed in his favour in accordance with the agreement to sell dated 20-8-1993.4. Briefly stated a suit was filed by the plaintiff praying for a decree for specific performance in pursuance of the agreement to sell dated 20-3-1993 after the payment of Rs. 27,000/- to the extent of 1/3rd share.5. According lo the case of the plaintiff, the defendan...
Commissioner of Income Tax Vs. Jyoti Prabha Society
Court: Uttaranchal
Decided on: Mar-13-2007
Reported in: 2007CriLJ2385
1. This is an appeal against the judgment and order-dated 21.02.2005, passed by the Income Tax Appellate Tribunal, (Delhi Bench 4F' New Delhi) in ITA No.4178 /Del/2002. 2. The substantial questions of law raised in the appeal are as follows:Whether on facts and in the circumstances of the case, the learned ITAT was legally justified in law in holding that letting out of properties to another institution constitute charitable activity on the part of the appellant society making its income eligible for exemption Under Section 11 of the I.T. Act, 1961?Whether on the facts and circumstances of the case, the Hon4ble ITAT was correct in law, in holding that merely registration Under Section 12A entitles a society to claim exemption Under Section 11 of the I.T. Act, 1961?3. Brief facts of the case giving rise to the present appeal are that the assessee is an Association of Persons and runs a school at Nainital. The assessee let out the number of properties to various educational institutions,...
Murli Singh (Deceased by Lrs.) and ors. Vs. Ram Singh and anr.
Court: Uttaranchal
Decided on: Mar-13-2007
Reported in: AIR2007Utr80
ORDERRajesh Tandon, J.1. Heard Sri C. D. Bahuguna, counsel for the revisionists and Sri Pankaj Purohit, counsel for the respondents/opposite parties.2. By the present civil revisions filed under Section 115 of the Code of Civil Procedure, the revisionists have prayed for setting aside the order dated 11th May, 2005 passed by the Judge, Small Cause Court, Chamoli, Gopeshwar, passed in Execution Case No. 21 of 2004 whereby the Judge Small Cause Court has allowed the objections filed by the opposite parties under Section 47 of the Civil Procedure Code.3. Briefly stated, the suit for rent and ejectment was filed by late Sri Murli Dhar, father of the revisionists in the year, 1987. The suit was contested by the defendant No. l and was decreed on 16-3-1991.4. Thereafter a revision was preferred being Revision No. 493 of 2001 by Sri Dalip Singh and Sri Ram Singh, which was dismissed on 16th August, 2004. Following order was passed:Counsel for the applicant has prayed some time to vacate the p...
Kumaon Mandal Vikas Nigam Ltd. Vs. Income-tax Officer
Court: Uttaranchal
Decided on: Mar-13-2007
Reported in: [2007]290ITR538(Uttaranchal)
B.C. Kandpal, J.1. The controversy involved in all these appeals is one and the same, hence they all are being disposed of by this common judgment.2. These appeals have been preferred against the common judgment and order dated January 29, 2003, passed by the Income-tax Appellate Tribunal, Delhi Bench 'A' Delhi, in I.T.A. Nos. 544 to 547/Delhi of 2002. The dispute relates to the assessment years 1996-97 to 1999-2000.3. Llearned Counsel for the parties agree that only the following question of law is involved in all these appeals and they do not press for the rest of the questions:Whether, on the facts and circumstances of the case, the appellant was liable to deduct tax under Section 194C of the Act from the deposited amount returned to the travelling agents 4. The brief facts of the case giving rise to the present appeals are that M/s. Kumaon Mandal Vikas Nigam Ltd., made certain payments to its agents for conducting of L.T.C. tours on behalf of the Nigam. For the purpose of conductin...
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