John K. John v. Tom Varghese (12 SCC 714)

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

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…ainant/appellant has failed to establish that he was capable to advance a total of Rs. 92 Lakhs. 19. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. John v. Tom Varghese (2007) 12 SCC 714: (2008) 3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge sum despit…

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

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…ainant/appellant has failed to establish that he was capable to advance a total of Rs. 92 Lakhs. 19. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. John v. Tom Varghese (2007) 12 SCC 714: (2008) 3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge sum despit…

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

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…ainant/appellant has failed to establish that he was capable to advance a total of Rs. 92 Lakhs. 19. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. John v. Tom Varghese (2007) 12 SCC 714: (2008) 3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge sum despit…

Smt. Badami Devi Kumawat vs. Income Tax Officer

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…ainant/appellant has failed to establish that he was capable to advance a total of Rs. 92 Lakhs. 19. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of John K. John v. Tom Varghese (2007) 12 SCC 714: (2008) 3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge sum despit…

Commissioner of Income Tax-IV vs. M/S Dixon Technologies (I) Pvt Ltd

Appeal is dismissed

ITA/545/2013HC Delhi18 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 378(4)

…t in doubt or dispute that whereas the standard of proof so far as the prosecution is concerned is proof of guilt beyond all reasonable doubt; the one on the accused is only mere preponderance of probability.” 40. In John K. John v. Tom Varghese [(2007) 12 SCC 714 : JT (2007) 13 SC 222] this Court held: (SCC p. 717, para 11) “11[10]. … The High Court was entitled to take notice of the conduct of the parties. It has been found by the High Court as of fact that the complainant did not approach the Court with CRL.L.P.535/2013 & 540-47/2013…

Commissioner of Income Tax-II, Hyderabad vs. M/s., Electronics Corporation of India Limited

ITTA/541/2013HC Telangana31 Oct 2013

John K. John v. Tom Varghese