Indus Airways Private Limited and Others v. Magnum Aviation Private Limited

M/s. Kausalya Shelters Private Limited vs. Deputy Commissioner of Income Tax

Bench: N.TUKARAMJI,UJJAL BHUYAN

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)

…- 1 - CRL.A No. 169 of 2012 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY, 2023 BEFORE 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 SUBBARA…

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

Bench: Hon’Ble Mr. Justice Robin Phukan

…, contravention of the 1996 Act, and contravention of the terms of the contract.‛ 17. A similar view, as stated above, has been taken by this Court in K. Sugumar v. Hindustan Petroleum Corpn. Ltd. [K. Sugumar v. Hindustan Petroleum Corpn. Ltd., (2020) 12 SCC 539], wherein it has been observed as follows: (SCC p. 540, para 2) ‚2. The contours of the power of the Court under Section 34 of the Act are too well established to require any reiteration. Even a bare reading of Section 34 of the Act indicates the highly constricted power of Page 27 of 60 the civil court to interfere with an a…

The Commissioner of Income Tax vs. Karnataka Power Transmission Corporation Ltd

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 269 Of 2011 Between: Smt. V. Sharada, Aged About 40 Years, D/O. Late Venkatagiryappa, No.34, 4Th Cross, 2Nd Main, Agp Layout, Mahalakshmi Layout Banglaore-560086 …Appellant (By Sri. S.N.Ramaprasad., Advocate) And:

…CRL.A No. 269 of 2011 22. The learned counsel for respondent also relied on another decision of Hon’ble Supreme Court in the case of Indus Airways Private Limited and others Vs. Magnum Aviation Private Limited and another reported in (2014) 12 SCC 539, wherein the at paragraph No.9 it is held as under: 9. The Explanation appended to Section 138 explains the meaning of the expression “debt or other liability” for the purpose of Section 138. This expression means a legally enforceable debt or other liability. Section 138 treats dishonoured cheque as an offence, if the cheque has been is…