BIR SINGH v. MUKESH KUMAR

NATIONAL COOPERATIVE DEVELOPMENT CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

…ion of statutes." 20. The legal principles established by the decisions cited above set a strict threshold for eligibility. First, the phrase "derived from" must be interpreted much more narrowly than the phrase "attributable to". Second, it 6 (1999) 4 SCC 197. 14 requires a direct or immediate nexus with the specific business activity, for if the income is even a "step removed" from the business in question, that nexus is snapped. Third, the deduction is limited to income from "first degree" sources and explicitly keeps out "ancillary profits" of the undertaking. Finally, this Court refuses to…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…n view. This Court set aside the High Court's order holding that the High Court exceeded its jurisdiction in substituting its views, and that too without any legal basis. 16. This position was reiterated in Bir Singh v. Mukesh Kumar, (2019) 4 SCC 197: (2019) 2 SCC (Cri) 40: (2019) 2 SCC (Civ) 309: 2019 SCC OnLine SC 13, wherein it was observed at page 205: “16. It is well settled that in exercise of revisional jurisdiction under Section 482 of the Criminal Procedure Code, the High Court does not, in the absence of perversity, upset concurrent factual findings. It is not for the Revi…

M/S.JANAKI RAMA ENTERPRISES [P] LTD vs. DY.COMMISSIONER OF INCOMETAX

Bench: SATISH CHANDRA SHARMA,T.AMARNATH GOUD

…Negotiable Instruments Act is both punitive as also compensatory and restitutive. It provides a single forum and single proceeding for enforcement of criminal liability by reason of dishonour of cheque and for enforcement of 4(2006) 1 ALD CrtaOO (A.P.) 5(2019)4 SCC 197 10 the civil liability for realization of the cheque amount, thereby obviating the need for the creditor to move two different for a for relief. This Court expressed its anguish that some Magistrates went by the traditional view, that the criminal proceedings were for imposing punishment and did not exercise discretion to direct payment of compen…

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

…ought not, under any circumstances, to substitute its own impressions and ideas in place of legislative intent as is available from a plain reading of the statutory provisions, vide Orissa State Warehousing Corporation V. Commissioner of Income Tax (1999) 4 SCC 197 (Para 40). When the language is plain and unambiguous and admits of only one meaning, no question of construction of a statue arises, that the Act speaks for itself vide State of Uttar Pradesh and Ors. V. Dr. Vijay Anand Maharaj AIR 1963 SC 946 and Arul Nadar vs Authorised Officer, Land Reforms (1998) 7 SCC 157 (para 5). It is well known princ…

JINESH (HUF) vs. THE INCOME TAX OFFICER

The appeal is allowed

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 169 Of 2012 Between: Sri. Prasad S. Rajanalli S/O. Sri. R.L.S. Setty, Aged About 48 Years R/At No.175, 2Nd Cross Aecs Layout, Rmv Ii Stage Sanjaya Nagara Bangalore-560094 …Appellant (By Sri. G.S.Venkat Subbarao.,Advocate) And: Sri. B. Shiva Kumar S/O. Sri. Basappa Aged About 43 Years R/O.Nagarakatte Grama Kadajji Post Davanagere Tq & Dist …Respondent (By Sri. Hareesh Bhandary T.,Advocate)

…earned counsel relied on the following decisions: 1) Rohitbhai Jivanlal Patel Vs. State of Gujarat and another - (2019) 18 SCC 106 2) Shree Daneshwari Traders Vs. Sanjay Jain and another – (2019) 16 SCC 83 3) Bir Singh Vs. Mukesh Kumar – (2019) 4 SCC 197 4) Sumeti Vij Vs. Paramount Tech Fab Industries - 2021 SCC Online SC 201 5) M/s. Kalamani Tex & Anr. Vs. P.Balasubramanian – Crl.A.No.123/2021 dated 10.02.2021 6) P. Rasiya Vs. Abdul Nazer and another – (2022) SCC Online SC 1131 8. Against this, the learned counsel for the respondent/accused argued that no where either in the…

PR.COMMISSIONER vs. M/S SHRIRAM CHITS

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.814 Of 2018 Between:

…ted the impugned judgment and order and sought for dismissal of the appeal. 12. Heard elaborate arguments of learned Amicus Curiae and learned counsel for respondent and perused the record. 1 (2019) 4 SCC 197 2 (2010) 11 SCC 441 3 (2007) 6 SCC 555 4 (2023) 10 SCC 148 5 2022 SCC Online SC 1131 - 6 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 13. Before going to the merits of the case, it is necessary to examine whether the legal notice is duly served on the accused or not. During the trial, the accused has taken up a specific def…

STATE OF KARNATAKA BY ITS vs. HEMALATA G JOSHI

Appeal is allowed

Bench: The Hon'Ble Mr. Justice S.Rachaiah Criminal Appeal No. 100118 Of 2016 (A) Between:

…- 1 - NC: 2024:KHC-D:12465 CRL.A No. 100118 of 2016 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR. JUSTICE S.RACHAIAH CRIMINAL APPEAL NO. 100118 OF 2016 (A) BETWEEN: B. VEERESH S/O HANUMANTHAPPA AGE: 53 YEARS OCC: AGRICULTURE/BUSINESS R/O: JULYNAGAR-GANGAVATHI DIST: KOPPAL. …APPELLANT (BY SRI. NEELENDRA D GUNDE, ADVOCATE) AND: BASAVARAJ SANGAPPA NAVALALLI AGE: MAJOR, OCC: AGRICULTURE, R/O: C/O: M.NAGESJWARARAO (LIC) SARASWATHI NILAYA, 1ST FLOOR NEAR SATYANARAYANA TEMPLE(SOUTHERN SIDE) SATYANARAYAN PET…

THE PR COMMISSIONER OF INCOME TAX vs. M/S ELECTRONICS FOR IMAGING INDIA PVT.LTD.

Bench: The Hon'Ble Mr. Justice P.N.Desai Criminal Appeal No. 387 Of 2017 Between:

…has stated in the examination-in-chief that he issued two blank cheques and the said cheques were filled by the complainant. 29. Firstly, such defence is not tenable as Hon’ble Supreme Court in the case of BIR SINGH vs. MUKESH KUMAR reported in (2019) 4 SCC 197 held that even - 27 - CRL.A No. 387 of 2017 issuing a blank cheque by signing same, the accused will not have any effect on the presumption and at paragraph Nos.6, 33, 34, 35, 36, 38 to 40 it is held as under: "6. The object of Section 138 of the Negotiable Instruments Act is to infuse credibility to negotiable instr…

COMMISSIONER OF INCOME TAX vs. SRI V KARUNAKARAN

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

…x Court has held that respondent is liable for the offence under Section 138 of N.I. Act, jail sentence and fine twice cheque amount awarded. 28. The counsel also relied upon the judgment in the case of BIR SINGH VS. MUKESH KUMAR reported in (2019) 4 SCC 197, wherein the Apex Court held that presumption is rebuttable and onus lies on drawer to rebut it by adducing cogent evidence to the contrary. It is also held in this judgment, while interfering with the concurrent findings of fact of Trial Court and First Appellate Court by High Court in exercise of revisional jurisdiction not warranted, unles…

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

…he unreported Judgment of this Court passed in Criminal Appeal No.2784/2012 and would submit that with regard to the capacities is concerned, this Court discussed the Judgment of the Apex Court in the case of BIR SINGH v. MUKESH KUMAR reported in (2019) 4 SCC 197 and assigned the reasons in paragraph No.17 of the Judgment and come to the conclusion that the complainant fails to prove the case. 27. The learned counsel also relied upon the judgment in the case of K. PRAKASHAN v. P.K. SURENDERAN reported in (2008) 1 SCC 258, and referring to this Judgment, the learned counsel would submit that in or…

THE PR COMMISSIONER OF INCOME TAX vs. M/S CISCO VIDEO TECHNOLOGIES INDIA PVT LTD

Bench: The Hon'Ble Mr. Justice P.N.Desai Criminal Appeal No. 386 Of 2017 Between: Sri. Keval Chand Jain S/O. Badarmal Proprietor, M/S. Keval Plastic Aged About 54 Years Shop No.4, M.J. Market No.6, Gundopanth Street, Bangalroe – 02. …Appellant (By Sri. A.P.Pulakeshi, Advocate)

…e issued two blank cheques and the said cheques were filled by the complainant. 27. Firstly, such defence is not tenable as Hon’ble Supreme Court in the case of BIR SINGH vs. MUKESH - 29 - CRL.A No. 386 of 2017 KUMAR reported in (2019) 4 SCC 197 held that even issuing a blank cheque by signing same, the accused will not have any effect on the presumption and at paragraph Nos.6, 33, 34, 35, 36, 38 to 40 it is held as under: "6. The object of Section 138 of the Negotiable Instruments Act is to infuse credibility to negotiable instruments including cheques and to encourage a…

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.

…d) Through LRs. reported in 2023 Livelaw (SC) 46 wherein the Hon'ble Supreme Court has referred to the earlier decisions of Rohitbhai Jivanlal 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 Hi…

THE COMMISIONER OF INCOME-TAX vs. M/S.CLEAR WATER TECHNOLOGIES

The appeal is dismissed

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

…5 2021 SCC Online SC 201 6 2021 SCC Online SC 788 7 2021 SCC Online Bom. 5162 8 2021 SCC Online SC 325 9 (2018) 1 SCC 560 10 (2015) 9 SCC 622 11 2017 SCC Online Ker 23924 12 (2009) 2 SCC 513 13 (2020) 4 SCC 695 14 (2019) 4 SCC 197 15 (2019) 18 SCC 106 16 (2020) 2 SCC 514 17 (2021) 5 SCC 283 18 (2015) 17 SCC 368 19 (2015) 8 SCC 378 20 (2012) 1 SCC 260 Crl.A.No.391/2014 8 M Submissions of Sri Chandrashekaran, learned Counsel for the respondent/accused in support of the impugned order: 14. No doubt there was presumption unde…

The Commissioner of Income Tax (Central) vs. M/s. Kanyakaparameswari Engineering Ltd.,

Appeal is allowed

Bench: The Hon'Ble Mrs Justice M G Uma Criminal Appeal No. 605 Of 2013 (A) Between: Sri Ker Singh Dewal S/O Lakh Singh Aged 40 Years R/At No.148, Manasara Road Ittigegud Mysore - 570 010.

…luntarily signed and handed over by the accused, which is towards some payment, would attract presumption under Section 139 of the Negotiable Instruments Act, in the absence of any cogent 3 (2019) 4 SCC 197 - 14 - NC: 2024:KHC:46583 CRL.A No. 605 of 2013 evidence to show that the cheque was not issued in discharge of a debt." 19. When the burden shifts on the accused, degree of proof required to rebut the presumption is only the preponderance of probabilities. In other words, the burden of proof on the accused is not s…

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

The appeals are dismissed

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

…he unreported Judgment of this Court passed in Criminal Appeal No.2784/2012 and would submit that with regard to the capacities is concerned, this Court discussed the Judgment of the Apex Court in the case of BIR SINGH v. MUKESH KUMAR reported in (2019) 4 SCC 197 and assigned the reasons in paragraph No.17 of the Judgment and come to the conclusion that the complainant fails to prove the case. 27. The learned counsel also relied upon the judgment in the case of K. PRAKASHAN v. P.K. SURENDERAN reported in (2008) 1 SCC 258, and referring to this Judgment, the learned counsel would submit that in or…

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

The appeals are dismissed

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

…he unreported Judgment of this Court passed in Criminal Appeal No.2784/2012 and would submit that with regard to the capacities is concerned, this Court discussed the Judgment of the Apex Court in the case of BIR SINGH v. MUKESH KUMAR reported in (2019) 4 SCC 197 and assigned the reasons in paragraph No.17 of the Judgment and come to the conclusion that the complainant fails to prove the case. 27. The learned counsel also relied upon the judgment in the case of K. PRAKASHAN v. P.K. SURENDERAN reported in (2008) 1 SCC 258, and referring to this Judgment, the learned counsel would submit that in or…