JANKI VASHDEO BHOJWANI & ANR. v. INDUS IND. BANK LTD. & ORS.

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

Appeal is allowed and the judgments and decrees passed by the

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

…eciation of the probative value of the evidence and competence of the person testified is a matter that is to be tested in the course of the cross- examination.” 32. This position was reiterated in Janki Vashdeo Bhojwani v. Indusind Bank Ltd., (2005) 2 SCC 217: 2004 SCC OnLine SC 1538 and it was held that the adverse inference can only be drawn against a party where it had not appeared despite the knowledge of facts. Where the facts are not exclusively within its 30 knowledge, it can examine its power of attorney instead. It was observed: “13. Order 3 Rules 1 and 2 CPC empower the holder of po…

The Commissioner of Income Tax vs. M/s.Sri Lakshmi Narasimha Construction

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…4. Iswarbhai C. Patel v. Harihar Behera, reported in (1999) 3 SCC 457. 5. Mohinder Kaur v. Sant Paul Singh [Civil Appeal No(s). 2869- 2870 of 2010] decided by Supreme Court on 01.10.2019. 6. Janki Vashdeo Bhojwani v. Indusind Bank Limited, reported in (2005) 2 SCC 217. 7. Gnyandeo s/o Duraji Pirange v. Pandurang Jyoti Pirange, reported in 1994 (2) Mh.L.J.1174. WP-211-2006 -10- 8. Ramji Dhondji Dhumal & Ors. v. Mahadu Jalbaji Dhumal & Ors., reported in 2009 (6) Mh.L.J. 461. 9. Satluj Jai Vidyut Nigam v. Raj Kumar Rajinder Singh (Dead) Through Lrs. and Others, repor…

The Commissioner of Income tAx II, vs. M/s. Softpro Systems (P) Limited

Bench: The Learned Trial Court) For The Commission Of An Offence Punishable

…fore, he prayed that the present appeal be dismissed. He relied upon Milind Shripad Chandurkar v. Kalim M. Khan, (2011) 4 SCC 275, A.C. Narayana versus State of Maharashtra, 2015 (12) SCC 203 and Janki Vashdeo Bhojwani v. Indusind Bank Ltd., (2005) 2 SCC 217 in support of his submission. 7 2025:HHC:21725-DB 11. I have given considerable thought to the submissions made at the bar and have gone through the records carefully. 12. The present appeal has been filed against a judgment of acquittal. It was laid down by the Hon’ble Supreme Court in Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC…

The Commissioner of Income - Tax II vs. Transport Corporation of India Limited

In the result, the appeal is allowed

Bench: The Hon'Ble Mr. Justice Budihal R.B.

…l submitted that the power of attorney holder cannot file complaint before the Court on behalf of the complainant. He also relied upon the following decisions: i) Janki Vashdeo Bhojwani and Another – vs- Indusind Bank Ltd. and others reported in (2005) 2 SCC 217 ii) S.Kesari Hanuman Goud –vs- Anjum Jehan and Others reported in (2013)12 SCC 64 22 iii) Shiva Murthy –vs- Amruthraj reported in ILR 2008 KAR 4629 7. I have perused the grounds urged in the appeal memorandum, judgment and order of acquittal passed by the learned Magistrate, oral evidence, the documents produced so also peruse…

The Commissioner of Income Tax-III, Hyderabad vs. M/s. Vasant Intermediates Private Limited

The appeal is dismissed

Bench: The Hon’Ble Mr.Justice Ashok S. Kinagi

…basis of what was made known to him by plaintiff No.2. The evidence of PW-1 is a hearsay evidence and his evidence is inadmissible. The Hon'ble Apex Court in the case of JANKI VASHDEO BHOJWANI & ANR. VS. INDUS IND. BANK LTD. & ORS., reported in (2005) 2 SCC 217, “13. Order III, Rules 1 and 2 CPC, empower the holder of power of attorney to "act" on behalf of the principal. In our view the word "acts" employed in Order III, Rules 1 and 2 CPC, confines only in respect of "acts" done by the power of attorney holder in exercise of power granted by the instrument. The term 33 "acts" would not in…