Uttaranchal Court April 2008 Judgments
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Smt. Kiran Lata W/o Dr. S.N. Srivastava Vs. Income Tax Appellate Tribu ...
Court: Uttaranchal
Decided on: Apr-28-2008
Reported in: [2009]318ITR44(Uttaranchal); [2009]177TAXMAN420(NULL)
Prafulla C. Pant, J.1. This appeal, preferred under Section 260 A of Income Tax Act, 1961, is directed against the judgment and order dated 19.10.2007, passed by Income Tax Appellate Tribunal (Delhi Bench 'H': New Delhi) in Income Tax Appeal No. 4081/Del./2006 (Assessment Year: 2002-2003).2. Heard learned Counsel for the parties and perused the relevant papers on record.3. The appeal was admitted on following questions of law:1. Whether assessee (present appellant) was under mandatory obligation to get valuation report from a technically qualified person in support of the value of constructions shown by her in her books of account.2. Whether the Tribunal erred in law in accepting the valuation done by the revenue without rejecting the books of account submitted by the Assessee.4. Brief facts of the case are that appellant/assessee (status individual) submitted her return of income for the assessment year 2002-2003 on 31.10.2002 to the Income Tax Officer, Almora, declaring therein total...
Nirmal Singh Vs. the State
Court: Uttaranchal
Decided on: Apr-23-2008
Reported in: 2009CriLJ872
ORDERDharam Veer, J.1. This criminal revision, preferred by the revisionist under Section 397/401 of The Code of Criminal Procedure, 1973 (hereinafter to be referred as Cr.P.C.), is directed against the judgment and order dated 25-11-1987 passed by Special Judge, Anti-Corruption, U.P. (East) Dehradun in Criminal Appeal No. 128 of 1981, dismissing the appeal arising out of Criminal Case No. 201 of 1980, decided by Special Magistrate C.B.I./S.P.E., 1st Class. Dehradun on 11-12-1981 convicting the revisionist Nirmal Singh Under Section 14 of The Dangerous Drugs Act, 1930 (Act No. II of 1930)(hereinafter to be referred as the Act) and sentencing him to two years R.I. and fine of Rs. 5,000/- and in default of payment of fine, six months' further S.I. was awarded.2. Briefly stated, facts of the case are that an information was conveyed to the CBI through National Crime Bureau, Netherlands who reported arrest of one Armand Bertrand Alphonse Van Ghyschen, a Belgium National in Netherlands whil...
Gopali Singh and anr. Vs. State
Court: Uttaranchal
Decided on: Apr-22-2008
Reported in: 2009CriLJ400
J.C.S. Rawat, J.1. This is a criminal appeal against the judgment and order dated 05.07.1990 passed by the then 4th Additional Sessions Judge, Nainital in ST. No. 271 of 1989, whereby both the appellants were convicted and sentenced to undergo R.1 for seven years under Section 304 IPC read with 34 IPC.2. The facts, in nutshell, are that on 21.08.1988 at about 2 p.m. Smt. Krishna Devi (deceased) was removing soil which had fallen down from a wall nearby her house situated in Mohalla Niwadmandi, P.S. Jaspur. Appellants Gopali Singh and Prem Singh objected her to remove the soil. On this, a scuffle took place between the parties. Accused Gopali Singh and Prem Singh beat her with a wooden stick (danda) due to which Krishna Devi had sustained injuries on her person. When her brother Pritam Singh tried to intervene in the melee he was also beaten by the accused persons. In the meantime, Banwari PW5, the father of the deceased and other witnesses reached at the spot at the time of incident an...
Commissioner Income-tax and anr. Vs. Ongc Ltd. (No. 1)
Court: Uttaranchal
Decided on: Apr-10-2008
Reported in: (2009)223CTR(Uttranchal)318; [2009]309ITR244(Uttaranchal); [2009]179TAXMAN257(NULL)
Prafulla C. Pant, J.1. This appeal, preferred under Section 260A of the Income-tax Act, 1961, is directed against the judgment and order dated February 9, 2007, passed by Income-tax Appellate Tribunal, Delhi Bench 'E', (hereinafter referred as 'the ITAT'), whereby the order dated August 26, 2004, passed by the Commissioner of Income-tax (Appeals), Dehradun, (hereinafter referred as 'the CIT(A)') is set aside. The Commissioner of Income-tax (Appeals) dismissed the appeal of the assessee and affirmed the assessment order passed by the Assessing Officer under Section 143(3) of the Income-tax Act, 1961.2. Heard learned Counsel for the parties.3. The brief facts of the case are that Oil and Natural Gas Commission Limited (hereinafter referred as 'the ONGC') is representative of the nonresident company (hereinafter referred as NRC) respondent-assessee in the case. The assessee has rendered its services to ONGC for the purposes of exploration, extraction and production of mineral oils. During...
Commissioner Income-tax and anr. Vs. Ongc Ltd. (No. 2)
Court: Uttaranchal
Decided on: Apr-08-2008
Reported in: [2009]309ITR447(Uttaranchal); [2009]180TAXMAN1(NULL)
Prafulla C. Pant, J.1. This appeal, preferred under Section 260A of the Income-tax Act, 1961, is directed against the judgment and order dated October 16, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench 'G' (hereinafter referred as 'the ITAT'), whereby the order dated January 27, 2004, passed by the Commissioner of Income-tax (Appeals), Dehradun (hereinafter referred as 'the CIT(A)'), is affirmed. The Commissioner of Income-tax (Appeals) allowed the appeal of the assessee and set aside the assessment order passed by the Assessing Officer under Section 143(3) of the Income-tax Act, 1961.2. Heard learned Counsel for the parities.3. The brief facts of the case are that Oil and Natural Gas Commission Limited (hereinafter referred as 'the ONGC') is representative of the nonresident company (hereinafter referred as NRC) respondent-assessee in the case. The assessee has rendered its services to ONGC for the purposes of exploration, extraction and production of mineral oils. Dur...
Umesh Charan GusaIn Vs. State
Court: Uttaranchal
Decided on: Apr-02-2008
Reported in: 2008CriLJ2837
J.C.S. Rawat, J.1. This is a criminal appeal against the judgment and order dated 10-2-2004 passed by the then Addl. Sessions Judge/Fast Track Court, Tehri Garhwal in Sessions Trial No. 7 of 1996, State v. Umesh Charan Gusain, whereby the Addl. Sessions Judge has convicted the appellant under Section 436 IPC and sentenced him to undergo RI for three years and to pay fine of rupees ten thousand. In default of payment of fine, the appellant shall further undergo RI for three months.2. The case of the prosecution, in brief, is that on 3-10-1994 at about 14.15 pm, the Uttarakhand Sangharsh Samiti agitators tried to burn the unoccupied residential house of the District Judge, Old Tehri. It is also pertinent to mention here that the District Judge was not residing in the said house, since he had shifted to his new residence at New Tehri. When the S.D.M. came to know of the above incident, he immediately reached at the residence and made arrangements to extinguish the fire. The said informati...
Ahsan Vs. State of Uttaranchal and ors.
Court: Uttaranchal
Decided on: Apr-01-2008
Reported in: II(2008)DMC635
Dharam Veer, J.1. This criminal revision, preferred by the revisionist under Sections 397/401 of the Code of Criminal Procedure, 1973 (hereinafter to be referred as Cr.P.C.) read with Section 19 of the Family Courts Act, 1984, is directed against the order dated 10.12.2004 passed by Judge, Family Court, Hardwar in Case No. 160 of 2004, whereby the learned Family Judge has awarded interim maintenance @ Rs. 1,500 p.m. to the Respondent No. 3-Smt. Sabana.2. In brief, the facts of the case are that Respondent No. 3-Smt. Sabana moved an application under Section 125 of Cr.P.C. before Family Judge, Family Court, Hardwar stating therein that she was married with the present revisionist on 4.5.2001 as per Muslim rituals and her parents gave dowry as per their status. It was also stated that soon after the marriage, the revisionist and his family members started harassing respondent No. 3 for demand of dowry and started demanding Rs. 50,000 in cash and a scooter. It was also stated that father ...
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