John K. Abraham v. Simon C. Abraham

Mr. Wilfred D Souza vs. The Income Tax Officer

In the result, all the appeals

Bench: The Hon'Ble Ms.Justice J.M.Khazi

…ue by accused in support of repayment of money advanced was true and (iii) The accused was bound to make payment as had been agreed while issuing cheque in favour of the complainant. 9 (2014) 2 SCC 236 CRL.A NO.12 OF 2015 c/w CRL.A NO.13 OF 2015 CRL.A NO.14 OF 2015 CRL.A NO.15 OF 2015 14 18. In Tedhi Singh Vs Narayan Das Mahant (Tedhi Singh)10, the Hon'ble Supreme Court held that where the accused has failed to send reply to the legal n…

Principal Commissioner of Income Tax vs. M/S Silver and Arts Palace

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…en of proof cast on him under Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme Court has held as under: “6. When we examine the case of the respondent complainant as projected before the learned Chief Judicial Magistrate and the material evidence placed before the trial court, we find that the trial court had 34 noted certain vital defects in the…

The Principal Commissioner of Income Tax vs. M/S Hadoti Punj Vikas Ltd

Bench: AKIL KURESHI,SUDESH BANSAL

…en of proof cast on him under Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme Court has held as under: “6. When we examine the case of the respondent complainant as projected before the learned Chief Judicial Magistrate and the material evidence placed before the trial court, we find that the trial court had 34 noted certain vital defects in the…

The Principal Commissioner of Income Tax vs. M/S Edila Business World Pvt. Ltd

Bench: AKIL KURESHI,SUDESH BANSAL

…en of proof cast on him under Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme Court has held as under: “6. When we examine the case of the respondent complainant as projected before the learned Chief Judicial Magistrate and the material evidence placed before the trial court, we find that the trial court had 34 noted certain vital defects in the…

State Bank of India vs. The Assistant Commissioner

In the result, both appeal as well as

Bench: The Hon'Ble Ms.Justice J.M.Khazi

…aham Vs. Simon C. Abraham & Anr (John K.Abraham)6, the Hon'ble Supreme Court held that in order to draw presumption under Sections 3 (2013) 3 SCC 86 4 (2015) 1 SCC 99 5 (2008) 1 SCC 258 6 (2014) 2 SCC 236 CRL.A NO.647 OF 2018 10 118 and 139 of N.I Act, the burden lies on the complainant to show that: (i) She had the requisite funds for advancing the sum of money/loan in question to accused. (ii) The issuance of cheque by accused in suppo…

The Commissioner of Income Tax vs. M/S Karnataka Bank Ltd

In the result, the appeal fails and accordingly the following:

Bench: The Hon'Ble Ms.Justice J.M.Khazi

…) She had the requisite funds for advancing the sum of money/loan in question to accused. (ii) The issuance of cheque by accused in support of repayment of money advanced was true and 7 (2014) 2 SCC 236 CRL.A NO.405 OF 2018 9 (iii) The accused was bound to make payment as had been agreed while issuing cheque in favour of the complainant. 17. In Tedhi Singh Vs Narayan Das Mahant (Tedhi Singh)8, the Hon'ble Supreme Court held that where…

Pr.Commissioner vs. M/S Shriram Chits

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

…gal notice, challenging the financial capacity of the complainant, at the first instance, complainant need not prove his financial capacity. However, at the trial if the financial capacity of 6 (2014) 2 SCC 236 7 2022 SCC OnLine SC 302 - 10 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 complainant is challenged, then it is for the complainant to prove the same. 19. In APS Forex vs Shakti International Fashion Linkers Pvt. Ltd (APS Forex)8, the Hon'ble Supreme Court held that when accused raises issue of financial capacity of complai…

Commissioner of Income Tax vs. Sri M.R.Padmavathy (Indl)

In the result, all the appeals

Bench: The Hon'Ble Ms.Justice J.M.Khazi

…ue by accused in support of repayment of money advanced was true and (iii) The accused was bound to make payment as had been agreed while issuing cheque in favour of the complainant. 9 (2014) 2 SCC 236 CRL.A NO.12 OF 2015 c/w CRL.A NO.13 OF 2015 CRL.A NO.14 OF 2015 CRL.A NO.15 OF 2015 14 18. In Tedhi Singh Vs Narayan Das Mahant (Tedhi Singh)10, the Hon'ble Supreme Court held that where the accused has failed to send reply to the legal n…

Smt. Badami Devi Kumawat vs. Income Tax Officer

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…en of proof cast on him under Section 139 of the Act, no exception thereto can be taken.” 20. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. Abraham v. Simon C. Abraham (2014) 2 SCC 236: (2014) 1 SCC (Cri) 791 whereby in paras 6, 7, and 9 the Hon’ble Supreme Court has held as under: “6. When we examine the case of the respondent complainant as projected before the learned Chief Judicial Magistrate and the material evidence placed before the trial court, we find that the trial court had 34 noted certain vital defects in the…

The Director of Income Tax vs. M/S. Synopsys International Ltd

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

…: (i) She had the requisite funds for advancing the sum of money/loan in question to accused. (ii) The issuance of cheque by accused in support of repayment of money advanced was true and 2 (2014) 2 SCC 236 - 9 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 (iii) The accused was bound to make payment as had been agreed while issuing cheque in favour of the complainant. 16. As held by the Hon'ble Supreme Court in Tedhi Singh Vs Narayan Das Mahant (Tedhi Singh)3, where the accused has failed to send reply to the legal notice, chal…

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

…tion 269SS of the Income Tax Act, there is a provision for penalty for non-compliance of the Income Tax Act. 21. In support of his contention, he relied upon the Judgment in the case of John K. Abraham v. Simon C.Abraham and another reported in (2014) 2 SCC 236, and brought to the notice of this Court in paragraph Nos.6.1, 6.2 and 6.3 with regard to source, date of transaction and nature of transaction. Though, the complainant admits that having documents to show that she was having the money, no documents are produced and also the learned counsel brought to the notice of this Court in paragraph No.…

The Principal Commissioner of Income Tax vs. Samarth Urban Cooperative Creditj Society Ltd

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No. 100172 Of 2015 Between:

…- 1 - CRL.A No. 100172 of 2015 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF MAY, 2023 BEFORE THE HON'BLE MR JUSTICE ANIL B KATTI CRIMINAL APPEAL NO. 100172 OF 2015 BETWEEN: BHEEMREDDY S/O SHIVAPPA RAJUR, AGE: 36 YEARS, OCC: PRIVATE SERVICE, R/O: HUDCO COLONY, KOPPAL ROAD, MUNDARGI, TQ and DIST: GADAG. …APPELLANT (BY SRI. S.B. DODDAGOUDAR, ADV.) AND: 1 . EVEN. G. GUDGUNTI, AGE: 52 YEARS, OCC: BUSINESS, R/O MISSION COMPOUND, HUBBALLI, DIST: DHARWAD. 2 . THE STATE OF KARNA…

Kasturba Road

In the result, the appeal fails and

Bench: The Hon'Ble Ms Justice J.M.Khazi Criminal Appeal No.93 Of 2015 Between:

…: (i) She had the requisite funds for advancing the sum of money/loan in question to accused. (ii) The issuance of cheque by accused in support of repayment of money advanced was true and 2 (2014) 2 SCC 236 - 9 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 (iii) The accused was bound to make payment as had been agreed while issuing cheque in favour of the complainant. 16. As held by the Hon'ble Supreme Court in Tedhi Singh Vs Narayan Das Mahant (Tedhi Singh)3, where the accused has failed to send reply to the legal notice, chal…

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

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

The Commissioner of income Tax vs. M/S Amrutha Wines

Commissioner of Income Tax vs. Agricultural Market Committee