PRAKASHAN v. P.K. SURENDERAN

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

…the trial court did not believe the case of the complainant and acquitted the accused persons. 24. It is submitted by Mr. Chatterjee, referring to a decision of the Hon’ble Supreme Court in the case of K. Prakashan vs. P.K Surenderan reported in (2008) 1 SCC 258, that ordinarily a judgment of acquittal should not be reversed when two views are possible. It is now trite that if two views are possible, the appellant court shall not reverse the judgment of acquittal only because another view is possible to be taken. In support 18 of his contention he refers to M.S Narayana Menon vs. State of Kerala…

Mr. Wilfred D Souza vs. The Income Tax Officer

In the result, all the appeals

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

…bt including the financial capacity. 21. In the light of the ratio in the above decisions, at the outset, it is necessary to examine whether the 12 (2013) 3 SCC 86 13 (2015) 1 SCC 99 14 (2008) 1 SCC 258 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 16 complainant has proved his financial capacity to lend Rs.20 lakhs to the accused. During the course of his examination-in-chief, the complainant has not…

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

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…ding of the trial court. [See Bhim Singh Rup Singh v. State of Maharashtra1 and Dharamdeo Singh v. State of Bihar.)” 13. The learned counsel for the appellant has also relied upon the judgment in the case of K. Prakashan v. P.K. Surenderan (2008) 1 SCC 258:(2008) 1 SCC (Cri) 200 whereby the Hon’ble Supreme Court has observed as under: “15. The learned trial Judge had passed a detailed judgment upon analysing the evidence brought on record by the parties in their entirety. The criminal court while appreciating the evidence brought on record may have to weigh the entire pros and cons of the…

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

Bench: AKIL KURESHI,SUDESH BANSAL

…ding of the trial court. [See Bhim Singh Rup Singh v. State of Maharashtra1 and Dharamdeo Singh v. State of Bihar.)” 13. The learned counsel for the appellant has also relied upon the judgment in the case of K. Prakashan v. P.K. Surenderan (2008) 1 SCC 258:(2008) 1 SCC (Cri) 200 whereby the Hon’ble Supreme Court has observed as under: “15. The learned trial Judge had passed a detailed judgment upon analysing the evidence brought on record by the parties in their entirety. The criminal court while appreciating the evidence brought on record may have to weigh the entire pros and cons of the…

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

Bench: AKIL KURESHI,SUDESH BANSAL

…ding of the trial court. [See Bhim Singh Rup Singh v. State of Maharashtra1 and Dharamdeo Singh v. State of Bihar.)” 13. The learned counsel for the appellant has also relied upon the judgment in the case of K. Prakashan v. P.K. Surenderan (2008) 1 SCC 258:(2008) 1 SCC (Cri) 200 whereby the Hon’ble Supreme Court has observed as under: “15. The learned trial Judge had passed a detailed judgment upon analysing the evidence brought on record by the parties in their entirety. The criminal court while appreciating the evidence brought on record may have to weigh the entire pros and cons of 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

…19. In John K.Abraham 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…

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

…resumption and initial burden is on the accused to rebut the presumption after which the burden would shift on the complainant to prove his case. 10 (2013) 3 SCC 86 11 (2015) 1 SCC 99 12 (2008) 1 SCC 258 CRL.A NO.405 OF 2018 11 21. Keeping the ratio in the above decisions in mind, it is necessary to examine whether the complainant has proved that in the first week of May 2013 he had the capacity to advance Rs.7.5 lakhs to the accused and th…

Pr.Commissioner vs. M/S Shriram Chits

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

…kashan)11, also the Hon'ble Supreme Court held that the presumption under Section 139 of N.I. Act, is a rebuttable presumption and 8 (2020) 12 SCC 724 9 (2013) 3 SCC 86 10 (2015) 1 SCC 99 11 (2008) 1 SCC 258 - 11 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 when accused rebut the same by preponderance of probabilities, it is for the complainant to prove his case beyond reasonable doubt including the financial capacity. 21. In the light of ratio in the above decisions, it is necessary to examine whether the complainant has proved h…

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

…bt including the financial capacity. 21. In the light of the ratio in the above decisions, at the outset, it is necessary to examine whether the 12 (2013) 3 SCC 86 13 (2015) 1 SCC 99 14 (2008) 1 SCC 258 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 16 complainant has proved his financial capacity to lend Rs.20 lakhs to the accused. During the course of his examination-in-chief, the complainant has not…

Smt. Badami Devi Kumawat vs. Income Tax Officer

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…ding of the trial court. [See Bhim Singh Rup Singh v. State of Maharashtra1 and Dharamdeo Singh v. State of Bihar.)” 13. The learned counsel for the appellant has also relied upon the judgment in the case of K. Prakashan v. P.K. Surenderan (2008) 1 SCC 258:(2008) 1 SCC (Cri) 200 whereby the Hon’ble Supreme Court has observed as under: “15. The learned trial Judge had passed a detailed judgment upon analysing the evidence brought on record by the parties in their entirety. The criminal court while appreciating the evidence brought on record may have to weigh the entire pros and cons of the…

The Director of Income Tax vs. Vodithala Education Society

Bench: A Closer Look At The Grounds Urged In The Memo Of Appeal, It Shall Be Apt To Have An Overview Of The Backgrounds Facts. Factual Background 3. The Gravamen Of Charge Against The Respondent Is That He Borrowed An Amount Of Rs. 20.00 Lacs From The Appellant & In Lieu, Issued A Cheque Bearing No. 2225230 Dated 03.05.2007, Drawn On The Citizens Co-Operative Bank Ltd., Vinayak Bazar, Jammu. The Appellant Presented The Cheque To His Banker, Jcc Bank, Jammu For Collection, Which On Presentation Came To Be Dishonoured

…e holder thereof received the same in discharge of an existing debt, the said presumption, in terms of Sections 118 and 139 of NI Act, can be rebutted by the accused by 4 (2009) 2 SCC 513 5 (2008) 1 SCC 258 6 [2008 A.I.R. (SC) 1325] 7 (2013) 3 SCC 86 8 (2008) CrlJ 2405 6 CRAA 243/2014 bringing on record such facts and circumstances, which may lead the court to conclude, either that the consideration and the debt d…

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:

…K.Prakashan)8, also the Hon'ble Supreme Court held that the presumption under Section 139 of N.I. Act, is a rebuttable presumption and 5 (2020) 12 SCC 724 6 (2013) 3 SCC 86 7 (2015) 1 SCC 99 8 (2008) 1 SCC 258 - 11 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 when accused rebut the same by preponderance of probabilities, it is for the complainant to prove his case beyond reasonable doubt including his financial capacity. 20. Keeping in mind the ratio in the above decisions of the Hon'ble Supreme Court and having regard to the fact…

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

…assigned the reasons in paragraph No.17 of the Judgment and come to the conclusion that the complainant fails to prove the case. 27. The learned counsel also relied upon the judgment in the case of K. PRAKASHAN v. P.K. SURENDERAN reported in (2008) 1 SCC 258, and referring to this Judgment, the learned counsel would submit that in order to interfere with the Judgment of the Trial Court, there must be perversity or illegality, then only the Court can reverse the Judgment of acquittal. When two views are possible, Appellate Court cannot reverse the findings of the Trial Court and benefit of doubt g…

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:

…K.Prakashan)8, also the Hon'ble Supreme Court held that the presumption under Section 139 of N.I. Act, is a rebuttable presumption and 5 (2020) 12 SCC 724 6 (2013) 3 SCC 86 7 (2015) 1 SCC 99 8 (2008) 1 SCC 258 - 11 - CRL.A No. 93 of 2015 NC: 2024:KHC:13678 when accused rebut the same by preponderance of probabilities, it is for the complainant to prove his case beyond reasonable doubt including his financial capacity. 20. Keeping in mind the ratio in the above decisions of the Hon'ble Supreme Court and having regard to the fact…

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

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