Arulvelu and Anr. v. State

The Commissioner of Income Tax (TDS) Kolkata vs. M/S Itd-Itd Cem Jv (Consortium of Itd-Itd Cementation)

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…the complainant in order to raise such a defence and it is conceivable that in some cases the accused may not need to adduce evidence of his/her own.” 26. The learned Advocate for the respondents refers to Arulvelu & Anr. vs. State reported in (2009) 10 SCC 206 that unless a judgment of acquittal is perverse there is no reason to set aside a judgment on the ground that the appellant court’s view is more probable. In Bhim Singh 19 vs. State of Haryana reported in (2002) 10 SCC 461, the Hon’ble Supreme Court held that an appellate court entertaining an appeal from the judgment of acquittal by the…

M/S Nmdc Limited vs. Deputy Commissioner of Income Tax

The appeal is allowed

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

…ted by 2026:JHHC:1680-DB 17 the Hon'ble Apex Court which means that there is no evidence or erroneous consideration of the evidence. The Hon'ble Apex Court in Arulvelu and Anr. vs. State [Represented by the Public Prosecutor] and Anr. , (2009) 10 SCC 206 while elaborately discussing the word perverse has held that it is, no doubt, true that if a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being pervers…

The Commisisoner of Income Tax-IV vs. M/S Lokesh Machines Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Commissioner of Income Tax vs. Agricultural Market Committee

Appeal is allowed, the judgment passed by the learned Trial Court is set

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act, 1881 (Ni Act). (The Parties Shall Hereinafter Be Referred To In The Same Manner As They Were Arrayed Before The Learned Trial Court For Convenience) 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

…he accused has discharged the burden or not. It was observed: - 12. According to the learned counsel for the appellant- accused, the impugned judgment is contrary to the principles laid down by this Court in Arulvelu [Arulvelum v. State, (2009) 10 SCC 206 : (2010) 1 SCC (Cri) 288] because the High Court has set aside the judgment of the trial court without pointing out any perversity therein. The said case of Arulvelu [Arulvelum v. State, (2009) 10 SCC 206 : (2010) 1 SCC (Cri) 288] related to the offences under Sections 304-B and 498-A IPC. Therein, on the scope of the powers of the appellate court…