Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. ASHIANA LANDCRAFT REALTY PVT LTD

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

…t on being denied of such opportunity if judgment on admission is made accepting the contention of the plaintiff, the defendant will be highly prejudiced. The defendant with regard to presumption under N.I. Act has relied upon judgment reported in (1993) 3 SCC 35 (Bharat Barrel & Drum Manufacturing Company Versus Amin Chand Payrelal). 7) The defendant also says that the return of cheque for insufficiency of fund does not establish the underlying debt nor can it be construed acknowledgement of liability to hold that there is a presumption as to admission of liability. In this context the defendant has…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…ances set out above form the fact(s) which bring about the activation of the presumptive clause. P a g e | 21 2025:HHC:19713 [Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal [Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal, (1999) 3 SCC 35]] 36. Recently, this Court has gone to the extent of holding that presumption takes effect even in a situation where the accused contends that a blank cheque leaf was voluntarily signed and handed over by him to the complainant. [Bir Singh v. Mukesh Kumar [Bir Singh v. Mukesh Kumar, (2019) 4 SCC 197: (2019) 2 SCC (Civ) 309: (2019) 2 SCC (Cri) 4…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

THE REGIONAL PROVIDENT FUND COMMISSIONER-I vs. M/S BOMBAY RAYON FASHIONS LTD

In the result, we do not find any merit in this petition,

Bench: ALOK ARADHE,M.G.S. KAMAL

…nd the amount 7 involved. The adjudicating authority is also required to ascertain whether there was any mens rea for the delay in remitting the amount of provident fund contribution. [See: 'EMPLOYEES STATE INSURANCE CORPORATION VS. HMT LTD.,', (2008) 3 SCC 35]. It has further been held that no period of limitation is prescribed for exercise of powers under Section 14B of the Act. 6. In the backdrop of aforesaid well settled legal principles, we may advert to the order passed by the regional provident fund commissioner. The commissioner has not assigned any reasons for imposing damages of Rs…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

M/S SCORPION SECURITY LTD vs. THE REGIONAL PROVIDENT FUND COMMISSIONER -II

In the result, the petition is disposed of

Bench: ALOK ARADHE,M.I.ARUN

…the amount involved. The adjudicating authority is also 12 required to ascertain whether there was any mens rea for the delay in remitting the amount of provident fund contribution. [See: 'EMPLOYEES STATE INSURANCE CORPORATION VS. HMT LTD.,', (2008) 3 SCC 35]. It has further been held that no period of limitation is prescribed for exercise of powers under Section 14B of the Act. 9. In the backdrop of aforesaid well settled legal principles, we may advert to the facts of the case in hand. There was a delay in remitting the contribution towards provident fund by the petitioner for a period from…

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

SATISH N vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…y placing such a ban, the ban would defeat the object of the CTS Scheme itself. Hence, the State is justified in not imposing such a prohibition on the Operators under the CTS Scheme. Secondly, in the case of CSIR v. Ramesh Chandra Agarwal [(2009) 3 SCC 35], although the Hon'ble Supreme Court has confirmed the power of the court to examine a cut-off date or a point, but has held that the "power of judicial review… is limited in the sense that the impugned action can be struck down only when it is found to be arbitrary." Considering the fact that different 116 yardsticks have been ap…

Commissioner of Income Tax-II, Hyderabad. vs. M/s., Electronics Corporation of India Limited,

Appeal is dismissed

…dy brought on record. An accused has a constitutional right to maintain silence. Standard of proof on the part of an accused and that of the prosecution in a criminal case is different. 33. In Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal [(1999) 3 SCC 35] interpreting Section 118(a) of the Act, this Court opined: (SCC pp. 50-51, para 12) “12. Upon consideration of various judgments as noted hereinabove, the position of law which emerges is that once execution of the promissory note is admitted, the presumption under Section 118(a) would arise that it is supported by a consideration. Such…

THE REGIONAL PROVIDENT FUND COMMISSIONER vs. M/S KAYTEE SWITCHGEAR LTD

Accordingly, the W.P.No.42631/2011 is partly allowed

Bench: The Hon'Ble Mr. Justice Subhash B Adi Writ Petition No.588/2012(L-Pf) C/W Writ Petition Nos.42631/2011,13136,587,3547,3546, 3545,9891 & 5151/2012(L-Pf) In Wp.No.588/2012 Between : 1 The Regional Provident Fund Commissioner “Bhavishyanidhi Bhavan,” 13, Raja Ram Mohan Roy Road, P B No.2584, Bangalore - 560 025

…W.P.NO.588/2012 & CONNECTED 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 21ST DAY OF AUGUST 2012 BEFORE THE HON'BLE MR. JUSTICE SUBHASH B ADI WRIT PETITION NO.588/2012(L-PF) C/W WRIT PETITION NOS.42631/2011,13136,587,3547,3546, 3545,9891 & 5151/2012(L-PF) IN WP.NO.588/2012 BETWEEN : 1 THE REGIONAL PROVIDENT FUND COMMISSIONER “BHAVISHYANIDHI BHAVAN,” 13, RAJA RAM MOHAN ROY ROAD, P B NO.2584, BANGALORE - 560 025 2 THE ASSISTANT PROVIDENT FUND COMMISSIONER “BHAVISHYANIDHI BHAVAN”, 13 RAJA RAM MOHAN ROY ROAD, P B NO.2584 BANGALORE – 560 025…

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.

…favour by the drawer. The circumstances set out above form the fact(s) which bring about the activation of the presumptive clause. [Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal [Bharat Barrel & Drum Mfg. Co. v. Amin Chand Payrelal, (1999) 3 SCC 35] ] 36. Recently, this Court has gone to the extent of holding that presumption takes effect even in a situation where the accused contends that a blank cheque leaf was voluntarily signed and handed over by him to the complainant. [Bir Singh v. Mukesh Kumar [Bir Singh v. Mukesh Kumar, (2019) 4 SCC 197 : (2019) 2 SCC (Civ) 30 3…