Basalingappa v. Mudibasappa

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…ourt. It is not now open to the accused to contend differently on that aspect.” 15. The learned counsel for the respondent has, however, referred to the decision of this Court in Basalingappa v. Mudibasappa [Basalingappa v. Mudibasap pa, (2019) 5 SCC 418: (2019) 2 SCC (Cri) 571] wherein it is held as hereunder: (SCC pp. 432-33, paras 25-26) “25. We having noticed the ratio laid down by this Court in the above cases on Sections 118(a) and 139, we now summarise the principles enumerated by this Court in the following manner: 25.1. Once the execution of the cheque is admitted, Section 139 of the…

EIT SERVICES INDIA PVT. LTD. vs. THE DEPUTY COMMISSIONER

Bench: The Hon'Ble Mr. Justice S Rachaiah Criminal Revision Petition No. 114 Of 2016 Between: S P Rajkumar S/O. Late Puttarangaiah Aged About 48 Years R/A I.V.R.I Staff Quarters Hebbal, Bangalore – 24.

…brought in the evidence that in the year 2010, the complainant entered into a sale agreement for which he paid an amount of Rs 4,50,000 to Balana Gouda towards sale consideration. Payment of Rs 1 (2019) 5 SCC 418 - 10 - CRL.RP No. 114 of 2016 4,50,000 being admitted in the year 2010 and further payment of loan of Rs 50,000 with regard to which Complaint No. 119 of 2012 was filed by the complainant, copy of which complaint was also filed as Ext. D-2, there was burden on the complainant to prove his financial…

THE PR COMMISSIONER OF vs. M/S KARAVALI HOUSING

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Criminal Revision Petition No. 126 Of 2016

…- 1 - NC: 2023:KHC:33473 CRL.RP No. 126 of 2016 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF SEPTEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE RAJENDRA BADAMIKAR CRIMINAL REVISION PETITION NO. 126 OF 2016 BETWEEN: C.R. ANAND KUMAR, S/O. C.G. RAMA RAO , AGED ABOUT 51 YEARS, R/AT NO.14/1, GOVINDAPPA ROAD, R.S. PALYA, KAMMANAHALLI MAIN ROAD, (SUDHARSHAN ENCLAVE G-1) BANGALORE-560 033. …PETITIONER (BY MISS. ARCHANA .K.M, AMICUS CURIAE) AND: M. GAUTHAM CHAD, S/O. SRI. MOTIALA CHAND, AGED ABOUT 51 YEARS, R/AT NO.245/1, R.T. STREET, BANGALORE-560 053. ……

PR.COMMISSIONER OF INCOME TAX 7 vs. M/S THOMSON REUTERS INC

Bench: The Hon’Ble Mrs. Justice K.S.Mudagal

…impugned orders of the Courts below on the following grounds: (i) The notice was addressed to the permanent address of the petitioner and nowhere during the trial, 1 (2009) 14 SCC 398 2 (2019) 5 SCC 418 3 AIR 2019 SC 4003 Crl.R.P.No.426/2017 7 the petitioner claimed that the address found on Exs.P4 to P6 was incorrect; (ii) Petitioner did not claim that Sujatha K. the recipient of Ex.P6 was in no way related to him. Therefore, the presumption under Section 114 of the Indian Evidence Act, 1872 (…

THE DIRECTOR OF INCOME TAX vs. M/S. SYNOPSYS INTERNATIONAL LTD

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

…alingappa)4, the Hon'ble Supreme Court held that when accused dispute the financial capacity of complainant to pay the amount and lead evidence to prove it and thereby 3 2022 SCC OnLine SC 302 4 (2019) 5 SCC 418 - 10 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 probabilise his defence, then burden would be on the complainant to establish his financial capacity. 18. In fact in APS Forex vs Shakti International Fashion Linkers Pvt. Ltd (APS Forex)5, the Hon'ble Supreme Court held that when accused raises issue of financial capacity of…

COMMISSIONER OF INCOME TAX-III vs. M/S TRILOGY E BUSINESS SOFTWARE INDIA PVT LTD

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also relied upon the judgment reported in Basalingappa v. Mudibasappa reported in (2019) 5 SCC 418, and referring to this Judgment brought to the notice of this Court in paragraph Nos.25.3, 26 and 29 submits that the Apex Court though discussed with regard to the presumption under Section 139 of the NI Act held that the presumption is rebuttable and in order to rebut the presumption, it is open for the accused to rely on evidence led by him…

THE PR. COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S DANISH STEEL CLUSTER PVT LTD

Appeal is hereby dismissed

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 18 Of 2017 Between: B Nagalakshmamma Aged About 32 Years, W/O Nataraju M.C., R/O Opp. To Ex-Counsellor, Channapatna, 12Th Main, 1St Cross, Ramanagara District, Channapatna, Also At: No.39/40, Hp Company, Hamlet Packard Global, Software Ltd., Electronic City, Bangalore 100.

…ivanlal Patel Vs. State of Gujarat and Anr reported in (2019) 18 SCC 106, Bir Singh Vs. Mukesh Kumar reported in (2019) 4 SCC 197, Kalamani Tex and Anr. V. P.Balasubramanian reported in (2021) 5 SCC 283 and Basalingappa Vs. Mudibasappa reported in (2019) 5 SCC 418 and held that - 8 - CRL.A No. 18 of 2017 when the accused has raised probable defence regarding the financial capacity of the complainant and acquitted the accused, the interference by the High Court in such a finding of acquittal, unless the same is perverse and illegal. With these main arguments, learned counsel pray…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DR. PRABHAKAR KORE CREDIT SOUHARDA SAHAKARI

Appeal is allowed

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar

…accused to establish that there is no consideration received. It is in the context of this provision that the theory of ‘probable defence’ has grown. In an earlier judgment, in fact, which has also been adverted to in Basalingappa v. Mudibasappa [(2019) 5 SCC 418], this Court notes that Section 139 of the N.I. Act is an example of reverse onus [see Rangappa v. Sri Mohan [(2010) 11 SCC 441)]. It is also true that this Court has found that the accused is not expected to discharge an unduly high standard of proof. It is accordingly that the principle has developed that all which the accused needs to esta…

KASTURBA ROAD

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

…alingappa)4, the Hon'ble Supreme Court held that when accused dispute the financial capacity of complainant to pay the amount and lead evidence to prove it and thereby 3 2022 SCC OnLine SC 302 4 (2019) 5 SCC 418 - 10 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 probabilise his defence, then burden would be on the complainant to establish his financial capacity. 18. In fact in APS Forex vs Shakti International Fashion Linkers Pvt. Ltd (APS Forex)5, the Hon'ble Supreme Court held that when accused raises issue of financial capacity of…

Commissioner of Income Tax, vs. Dr.T.Ravi Kumar

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also relied upon the judgment reported in Basalingappa v. Mudibasappa reported in (2019) 5 SCC 418, and referring to this Judgment brought to the notice of this Court in paragraph Nos.25.3, 26 and 29 submits that the Apex Court though discussed with regard to the presumption under Section 139 of the NI Act held that the presumption is rebuttable and in order to rebut the presumption, it is open for the accused to rely on evidence led by him…

Commissioner of Income tax, vs. Dr. T.Ravi Kumar,

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also relied upon the judgment reported in Basalingappa v. Mudibasappa reported in (2019) 5 SCC 418, and referring to this Judgment brought to the notice of this Court in paragraph Nos.25.3, 26 and 29 submits that the Apex Court though discussed with regard to the presumption under Section 139 of the NI Act held that the presumption is rebuttable and in order to rebut the presumption, it is open for the accused to rely on evidence led by him…

Commissioner of Income tax vs. M/s.A.Venkata Rao AND others

Accordingly, the Criminal Revision Case is allowed

…lakhs through demand drafts. Therefore, pravetl to ajlorv the revision. In support of his contentions he relied upon the follon,ing juclgments:- 1. Basalingappa a, Mrdibasaytptat 2. Meters and Instntments piaate Linrited and others zt, Kanchan Mehta2 I (20l9) 5 SCC 418 '(20r8) I SCC 560 6 GSD..I Crlrc 4l 20l l Learned Assistant Public Prosecutor appearing for the 2"d responden t/ Sta te u,ould submit that the trial Court has rightlv found the revision petitiorler/ accused guilty of the offer"rce punishable untler Sectiorr 138 of the N.i. Act and the same was confirmed by the appellatc Court anc1, therefore, no…

The Commissioner of income Tax, vs. M/S Amrutha Wines,

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also relied upon the judgment reported in Basalingappa v. Mudibasappa reported in (2019) 5 SCC 418, and referring to this Judgment brought to the notice of this Court in paragraph Nos.25.3, 26 and 29 submits that the Apex Court though discussed with regard to the presumption under Section 139 of the NI Act held that the presumption is rebuttable and in order to rebut the presumption, it is open for the accused to rely on evidence led by him…

Commissioner of Income Tax, vs. Agricultural Market Committee,

The appeals are dismissed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also relied upon the judgment reported in Basalingappa v. Mudibasappa reported in (2019) 5 SCC 418, and referring to this Judgment brought to the notice of this Court in paragraph Nos.25.3, 26 and 29 submits that the Apex Court though discussed with regard to the presumption under Section 139 of the NI Act held that the presumption is rebuttable and in order to rebut the presumption, it is open for the accused to rely on evidence led by him…