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358 orders · Page 4 of 8
The High Court permitted the withdrawal of all the petitions. The petitioners were granted liberty to pursue their remedies at appropriate stages or by filing fresh petitions.
The High Court considered the submissions and noted that the tax effect was indeed below Rs. 50 lacs. Therefore, the appeal was dismissed in accordance with the CBDT circular.
The Tribunal erred in deducting only one-third of the income for personal expenses and not enhancing the income for future prospects. The court also found the funeral expenses and loss of consortium amounts to be inadequate.
The Tribunal failed to properly assess the loss of earnings due to permanent disability. The High Court, applying Supreme Court guidelines, reassessed the compensation, considering the claimant's occupation and the impact of the 45% lower limb disability on his earning capacity.
The tribunal held that the insurer failed to prove that the driver's license was forged or that the owner was aware of any forgery. Therefore, the insurer could not be absolved of its liability to pay the compensation.
The Tribunal erred in calculating the deceased's income and applying deductions. The High Court re-assessed the compensation by considering the deceased's actual gross monthly income, future prospects, and conventional heads, leading to a significantly higher award.
The High Court held that the issuance of the dishonoured cheque was not towards a legally enforceable debt or liability. The court found that the complainant had misused the cheque and invented the fact of its issuance for a debt.
The tribunal held that the absence of a valid fitness certificate did not automatically absolve the insurance company of liability, as no order of permit cancellation was passed. The court also enhanced the compensation awarded to the claimants.
The Tribunal held that the assessee failed to explain the source of excess investment in house construction. The Court found no question of law as the Tribunal, as the last fact-finding authority, had considered the evidence.
The Tribunal affirmed the conviction, finding that the prosecution proved the formation of an unlawful assembly with a common object to cause death. The appellants were held liable for murder and attempt to murder under Section 149 IPC.
The Tribunal correctly held that the assessment proceedings were invalid due to improper service of notice under Section 148. The court found no reason to interfere with this fact-finding and the application of Section 292BB.
The Tribunal upheld the cancellation of the penalty. The High Court noted that penalty under Section 271(1)(c) cannot be levied if the assessed income is a loss, especially prior to the 2002 amendment. The court also found the mistake to be bona fide.
The High Court agreed with the trial court's acquittal, finding that the prosecution failed to prove the charges beyond reasonable doubt. The injured witness's testimony was found to be discrepant and lacking in credibility, and the evidence relied upon was considered insufficient for conviction.
The Tribunal held that non-observance of bye-laws is a ground for disallowing expenses but not for rejecting registration under Section 12AA. Cancellation of registration is uncalled for if there are breaches, and the department can disallow expenses during assessment.
The High Court held that the appeal should be dismissed as not pressed, considering the CBDT circular and the low tax effect. Substantial questions of law were left open for future proceedings.