Krishna Janardhan Bhat v. Dattatraya G. Hegde

THE COMMISSIONER OF INCOME TAX (TDS) KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD-ITD CEMENTATION)

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…not issue any cheque in discharge of any debt or liability. (iv) The learned Magistrate relied on the decisions of the Hon’ble Supreme Court in Rangappa vs. Sri Mohan, 5 (2010) 11 SCC 441 and Krishna Janardhan Bhat vs. Dattatraya G. Hegde, (2008) 4 SCC 54 on the issue of presumption under Section 139 of the N.I Act and came to a finding that the respondent No.2 and 3 sufficiently rebutted the presumption of existence of any legally enforceable debt or liability as provided under Section 139 of the N.I Act, 1881. 7. Thus, the learned Magistrate on the principle of preponderance of probabiliti…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

M/S SHEO SHAKTI COKE INDUSTRIES vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 37, KOLKATA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…amuthiram published in (2013) 1 SCC 598 By placing the said judgment he submitted that order of dismissal by departmental authority can stand despite the employee being acquitted from criminal case. iii) State of Punjab Vs. Ram Singh reported in (1992) 4 SCC 54 Relying upon the aforementioned judgment the learned counsel has submitted that the nature of misconduct is a crucial factor and allowing reinstatement whose conduct compromises public trust diminishes the image of the police force. Banking upon the aforesaid judgments and submission the learned counsel has sought for dismissal of the review a…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

Accordingly, the Appeal fails and is hereby dismissed

Bench: AKIL KURESHI,REKHA BORANA

…ring trial and the Complainant himself has, at para-10 of his cross-examination, clearly admits that copy of the notice sent by his Advocate has not been filed by him. 10. In the matter of Krishna Janardhan Bhat vs. Dattatraya G. Hegde reported in (2008) 4 SCC 54, it was held that the courts below failed to notice that ordinarily in terms of Section 269-SS of the Income tax Act, any advance taken by way of any loan of more than Rs.20,000/- was to be made by way of an account payee cheque only and Section 271-D of the said Act is relevant here, which reads as under:- "Penalty for failure to comply with…

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

UNION OF INDIA vs. DR P K SRIHARI

Bench: P.S.DINESH KUMAR,JAYANT PATEL

…40.When we talk of negligence in a quasi judicial adjudication, it is not negligence perceived as carelessness inadvertence or 12 omission but as culpable negligence. This is how this Court in State of Punjab v. Ram Singh Ex-Constable ((1992) 4 SCC 54) : (1992 AIR SCW 2595 : AIR 1992 SC 2188)interpreted "misconduct" not coming within the purview of mere error in judgment, carelessness or negligence in performance of the duty. In the case of K. K. Dhawan (1993 (2) SCC 56) : (1993 AIR SCW 1361 : AIR 1993 SC 1478 : 1993 Lab IC 1028), the allegation was of conferring undue favour upon the ass…

THE COMMISSIONER OF INCOME TAX vs. THE BILAGI PATTAN SAHAKARI BANK NIYAMITH

Bench: The Hon'Ble Mr Justice S.Rachaiah Criminal Appeal No. 100007 Of 2015 (A)

…2 (2019) 18 SCC 106 - 9 - CRL.A No. 100007 of 2015 does indeed include the existence of a legally enforceable debt or liability. To that extent, the impugned observations in Krishna Janardhan Bhat Vs. Dattatraya G. Hegde, (2008) 4 SCC 54, may not be correct. However, this does not in any way cast doubt on the correctness of the decision in that case since it is based on the specific facts and circumstances therein. As noted in the citations, this is of course in the nature of a rebuttal presumption and it is open to the accused to raise a defence wherein the existence of…

THE COMMISSIONER OF INCOME TAX vs. THE HUNGUND TALUKA TEACHER

Bench: The Hon’Ble Mr.Justice Ravi V.Hosmani

…his banker. The fact that accused had closed account also appears to have weighed in favour of accused before trial Court. The trial Court relied upon decision of Hon’ble Supreme Court in Krishna Janardhan Bhat V/s Dattatreya G.Hegde, reported in (2008) 4 SCC 54 for placing burden of proving financial capacity of complainant to lend 7 money, upon the complainant. It was submitted by learned counsel that the said reasons were not only perverse but were contrary to evidence and therefore the impugned judgment of acquittal led to miscarriage of justice calling for interference in the appeal.…

GENERAL INSURANCE EMPLOYEES CO OPERATIVE vs. SRI G R REDDY

Bench: The Hon'Ble Mr. Justice G. Basavaraja Crl.R.P.No.2021/2013 Between:

…ction of Rs.15 lakhs. The appellate court has observed the decision of the Full Bench of the Hon’ble Apex Court relied on by the learned counsel for the revision petitioner in the case of KRISHNA JANARDHAN BHAT v. DATTATRAYA G. HEGDE reported in (2008) 4 SCC 54 and also observed the decision of the Hon’ble Apex Court rendered in the case of RANGAPPA v. SRI MOHAN reported in AIR 2010 SC 1898. 13. A perusal of the evidence placed by the complainant makes it clear that accused issued the cheques in favour of complainant for Rs.1 lakh each dated 09.10.2009, same was presented by the complainant for…

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

Appeal is dismissed

…Page 10 of 22 debt or other liability. The existence of a legally recoverable debt is not presumed under Section 139 of the Act. 30. In Krishna Janardhan Bhat vs. Dattatreya Hegde (2008) 4 SCC 54, the law with respect to the burden of proof while dealing with the presumptions under Section 139 of the Negotiable Instruments Act, has been succinctly adumbrated. The relevant portion of the said judgment is being reproduced herein below: "32. An accused for discharging the burden of proof placed upon him under a statute need not examine h…

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.

…e Magistrate Court and submitted that regarding the liability of burden of proof is concerned, learned Magistrate has wrongly relied upon the judgment of the Hon’ble Apex Court in case of Krishna Janardhana Bhat Vs. Dattatraya G. Hegde reported in (2008) 4 SCC 54 and came to the wrong conclusion. There is subsequent decision of the Hon’ble Apex Court in the year 2010 in case of Rangappa –vs- Sri Mohan reported in (2010) 11 SCC 441, where in the Hon’ble Apex Court has held that there is presumption under Section 139 of N.I. Act that cheques are issued in discharge of the existing liability. This leg…

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal is allowed

Bench: The Hon'Ble Mr Justice S Rachaiah Criminal Appeal No. 495 Of 2012 (A) Between:

…mption mandated by Section 139 of the Act does indeed include the existence of a legally enforceable debt or liability. To that extent, the impugned observations in Krishna Janardhan Bhat [Krishna Janardhan Bhat v. Dattatraya G. Hegde, (2008) 4 SCC 54 : (2008) 2 SCC (Cri) 166] , may not be correct. However, this does not in any way cast doubt on the correctness of the decision in that case since it was based on the specific facts and circumstances therein. As noted in the citations, this is of course in the nature of a rebuttable presumption and it is open to the accused to raise a defenc…