Anand Prasad Agarwalla v. Tarkerhwar Prasad

Principal Commissioner of Income Tax-5, Kolkata vs. Sajjadbhai Nuruddin Nandarbarwal

Bench: :

…(Albert Judah Judah v. 48 Rampada Gupta, AIR 1959 Cal 715). Only thing is that threat or intention to remove or dispose of property to defraud creditors must be supported by sufficient particulars. (Anand Prasad Agarwalla v. Tarkerhwar Prasad, (2001) 5 SCC 568). 38. There is distinction between the provisions of Order 38, Rule 5 and Order 39, Rule 1(b) in that the former is intended to prevent a decree that may be passed being rendered infructuous while the latter is invoked where the defendant threatens to dispose of his property with a view to defraud creditors. 39. In decision of a Division Benc…

Principal Commissioner of Income Tax-5, Kolkata vs. Suman Kumar

Bench: :

…(Albert Judah Judah v. 48 Rampada Gupta, AIR 1959 Cal 715). Only thing is that threat or intention to remove or dispose of property to defraud creditors must be supported by sufficient particulars. (Anand Prasad Agarwalla v. Tarkerhwar Prasad, (2001) 5 SCC 568). 38. There is distinction between the provisions of Order 38, Rule 5 and Order 39, Rule 1(b) in that the former is intended to prevent a decree that may be passed being rendered infructuous while the latter is invoked where the defendant threatens to dispose of his property with a view to defraud creditors. 39. In decision of a Division Benc…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

Commissioner of Income Tax vs. M/S Rashtradoot (HUF)

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No. 2362 OF 2019 (Arising out of S.L.P.(C) No.20075 of 2017) Commissioner of Income Tax­I ….Appellant(s) VERSUS M/s Rashtradoot (HUF) ….Respondent(s) J U D G M E N T Abhay Manohar Sapre, J. 1. Leave granted. 2. This appeal is filed against the final judgment and order dated 25.10.2016 passed by the High Court of Judicature for Rajasthan, Bench at Jaipur in D.B. Income Tax Appeal No. 43 of 2002 whereby the Division Bench of the High Court dismissed the 1 1 Digitally signed by ANITA MALHOTRA…

Sri Shivaji and Ors vs. The State of Karnataka and Ors

In the result, these petitions are allowed

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy Writ Petition Nos.19835-837/2015 C/W Writ Petition Nos.202970-973/2015 (Lb-Res) Writ Petition Nos.19835-37/2015: Between: 1. Sri Shivaji S/O Ramarao Patil Aged About: 38 Years, Social Service, R/O Ujani, Taluk Aurad, Bidar District – 585 421. 2. Sri Swamidas S/O Eashappa, Aged About: 39 Years, Member Of Grama Panchayath R/O Ujani, Taluk Aurad, Bidar District – 585 421. 3. Sri Ravindra Reddy S/O Vitha Reddy Hegde, Aged About: 37 Years, Social Service, R/O Ujani, Taluk Aurad, Bidar District – 585 421. ... Petitioners (By Sri Ameet Kumar Deshpande, Advocate) R

…and without the same it becomes lifeless. 17. It is elsewhere stated that giving of reasons encourages a careful examination of the relevant issues, 3 1974 ICR 120 (NIRC) 4 (1974) 3 SCC 318 5 (2004) 5 SCC 568 W.P.Nos.19835-837/2015 C/W W.P.Nos.202970-973/2015 16 the culmination of extraneous considerations and consistency in the decision making. If those entitled to know and be heard, have no right to know how the authority resolved the issues in dispute at the hearing, they may well regard as an empty ritual their legally conferred opportunity to be…

M/S Somyashree Traders vs. State of Karnataka

In the result, these petitions are allowed

Bench: The Hon'Ble Mr. Justice Ram Mohan Reddy

…influence the tribunal by producing witnesses and other evidence to establish the relevant facts, advancing arguments on the proper exercise of any discretion and resolution of any legal 5 [2004] 5 SCC 568 7 questions and challenging their opponent’s case. Unless the Tribunal makes findings on disputes as to fact, explains the exercise of discretion (by indicating the considerations that it has taken into account and relevant weightage assigned to them and give its answers to any questions of law, there can be no assurance that th…

Chandna Impex P.Ltd vs. Commr.of Customs

The appeal is partly allowed to the extent indicated

…plates that on filing of an appeal under the said Section either by the Commissioner of Customs or the other party aggrieved, the High Court has to record its satisfaction as to whether or not “the case involves a substantial question of law”. In 2 (2004) 5 SCC 568 6 the instant case, it is clear from the afore-extracted order of the High Court that it does not meet the requirement of stating reasons for coming to the conclusion that the order of the Tribunal did not give rise to any substantial question of law including the question extracted in para 5 above. Nevertheless, the next question for con…