CBI v. Amarmani Tripathi

The Commissioner of Income Tax - International Taxation -1 vs. Ge Pacific Pte Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…mant Hathi has been released on bail and the case of respondents herein is on better footing than the case of co-accused Hemant Hathi. Attention of this Court was drawn to Supreme Court’s decision in State of U.P. through CBI Vs. Amarmani Tripathi (2005) 8 SCC 21 to submit that vague allegation of accused tampering with the evidence or witnesses, cannot be a ground to refuse the bail. It was submitted that in Union of India Vs. Hassan Ali Khan & Crl.Rev.P.107/2018 Page 6 of 8 Crl.Rev.P.1180/2018 Anr. (2011) 10 SCC 235, bail was refused in a case of money laundering while relying upon Section 4…

The Bank of Tokyo - Mitsubishi Ufj Ltd vs. Deputy Commissioner of Income Tax

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…mant Hathi has been released on bail and the case of respondents herein is on better footing than the case of co-accused Hemant Hathi. Attention of this Court was drawn to Supreme Court’s decision in State of U.P. through CBI Vs. Amarmani Tripathi (2005) 8 SCC 21 to submit that vague allegation of accused tampering with the evidence or witnesses, cannot be a ground to refuse the bail. It was submitted that in Union of India Vs. Hassan Ali Khan & Crl.Rev.P.107/2018 Page 6 of 8 Crl.Rev.P.1180/2018 Anr. (2011) 10 SCC 235, bail was refused in a case of money laundering while relying upon Section 4…

Commissioer of Income Tax(International Taxation )-1 vs. Aspect Software Inc

The appeal stands allowed

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…lodging the FIR has also not been properly explained. 54. The prosecutrix, it has been argued, cannot be believed as she is the sole witness/victim of the occurrence but her evidence is not of a stellar quality. In Rai Sandeep @ Deepu vs. State: (2012) 8 SCC 21, the Supreme Court has defined as to who is a “sterling witness”. A “sterling witness” is one who is of a very high quality and caliber, whose version is unassailable and the court considering the version of such a witness should be in a position to accept it on, its face value without any hesitation. The Supreme Court in Rai Sandeep (supra) h…