Rasiya v. Abdul Nazer

Principal Commissioner of Income Tax vs. Shri Manish Kumar Singhal

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…2025:HHC:19713 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Revision No.141 of 2024 Reserved on: 02.06.2025 Date of Decision: 25.06.2025 Om Prakash ...Petitioner Versus Bhupinder ...Respondent Coram Hon’ble Mr Justice Rakesh Kainthla, Judge. Whether approved for reporting?1 For the Petitioner : Mr. B.R. Sharma, Advocate. For the Respondent : Mr. Ajay Kumar Lahota, Advocate. Rakesh Kainthla, Judge The present revision is directed against the judgment dated 05.01.2024 passed by learned Additional Sessions Judge, Rohru, H.P. (learned Appellate Court) vide which, the judgment of…

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

…1 2025:CGHC:15554 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR ACQA No.161 of 2019 Anirudha Rathore S/o Mahavir Rathore Aged About 35 Years R/o Village- Ward No.5, Main Road Khokhra, Thana And Tahsil- Janjgir, District- Janjgir- Champa, Chhattisgarh. ... Appellant/Complainant versus 1 - Sanichram Yadav S/o Ramadhar Yadav Aged About 19 Years R/o Ward No. 19, Indra Nagar, Behind Sharda Manglam, Janjgir, Thana And Tahsil- Janjgir, District- Janjgir- Champa, Chhattisgarh....(Accused) 2 - State Of Chhattisgarh Through District- Magistrate, D…

The Commissioner vs. M/S Sobha Developers Ltd

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.206 Of 2014 (A) Between: A.P.Rajagopal S/O.Puttaswamy, Aged About 65 Years, Bekkesoldur Village, Virajpet Taluk, Kodagu District-571 218 …Appellant (By Sri. Nihal, Advocate For Sri. B.S.Sachin, Advocate) And: K.M.Shubha W/O. Dr.Chandru, Aged About 49 Years, Coorg Dental Clinic, Virajpet Road, Siddapura, Kodagu District-571 218 …Respondent (By Sri. Manu Prabhakar Kulkarni, Advocate)

…ability. Plea by accused that cheque was given by view of security and same has been misused by complainant is not tenable. 9. It is also profitable to refer another judgment of Hon'ble Apex Court in P. Rasiya vs. Abdul Nazer and another reported in 2022 SCC OnLine SC 1131, wherein it has been observed and held that:- " Once the initial burden is discharged by the complainant that the cheque was issued by the accused and signature of accused on the cheque is not disputed, then in that case, the onus will shift upon the accused to prove the contrary that the cheque was not for discharge of any debt…

Jinesh (HUF) vs. The Income Tax Officer

The appeal is allowed

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 169 Of 2012 Between: Sri. Prasad S. Rajanalli S/O. Sri. R.L.S. Setty, Aged About 48 Years R/At No.175, 2Nd Cross Aecs Layout, Rmv Ii Stage Sanjaya Nagara Bangalore-560094 …Appellant (By Sri. G.S.Venkat Subbarao.,Advocate) And: Sri. B. Shiva Kumar S/O. Sri. Basappa Aged About 43 Years R/O.Nagarakatte Grama Kadajji Post Davanagere Tq & Dist …Respondent (By Sri. Hareesh Bhandary T.,Advocate)

…- 1 - CRL.A No. 169 of 2012 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY, 2023 BEFORE THE HON'BLE MR JUSTICE P.N.DESAI CRIMINAL APPEAL NO. 169 OF 2012 BETWEEN: SRI. PRASAD S. RAJANALLI S/O. SRI. R.L.S. SETTY, AGED ABOUT 48 YEARS R/AT NO.175, 2ND CROSS AECS LAYOUT, RMV II STAGE SANJAYA NAGARA BANGALORE-560094 …APPELLANT (BY SRI. G.S.VENKAT SUBBARA…

Pr.Commissioner vs. M/S Shriram Chits

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

…- 1 - CRL.A No. 814 of 2018 NC: 2024:KHC:8706 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF MARCH, 2024 BEFORE THE HON'BLE MS JUSTICE J.M.KHAZI CRIMINAL APPEAL NO.814 OF 2018 BETWEEN: SRI. PRAKASH CHAND B S/O LATE BUDHMAL, AGED ABOUT 61 YEARS RESIDING AT NO.711/35, 1ST C MAIN, 8TH BLOCK, JAYANAGAR, BENGLAURU - 560 082 …APPELLANT (BY SMT. ARCHANA K M, AMICUS CURIAE) AND: SRI. MANOHAR SINGH S/O LATE RANJIT SINGH, AGED ABOUT 52 YEARS PROPRIETOR, M/S BANGALORE COMPUTER INC, NO.63, P.R.LANE, S.P.ROAD CROSS, BENGALURU - 560 002. RESIDING AT TALKI…

The Commisioner of Income Tax vs. M/S Ntt Data Global Advisory Services Pvt Ltd

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.544 Of 2013 (A) Between:

…lity. Plea by accused that cheque was given by view of security and same has been misused by complainant is not tenable. 7. It is also profitable to refer another judgment of Hon'ble Apex Court in P. Rasiya vs. Abdul Nazer and another reported in 2022 SCC OnLine SC 1131, wherein it has been observed and held that:- " Once the initial burden is discharged by the complainant that the cheque was issued by the accused and signature of accused on the cheque is not disputed, then in that case, the - 6 - CRL.A.No.544 of 2013 onus will shift upon the accused to prove the contrary that…

Commissioner of Income vs. M/S Prasad Technology

Bench: The Hon'Ble Mr Justice Anil B Katti Criminal Appeal No.496 Of 2013 (A) Between: John Kennady S/O.Ponnuswamy, 40 Years, No.36, 1St Main Road, Munireddu Layout, Horamavu, Bangalore-43. …Appellant (By Sri. B.Ravindra, Advocate) And: K.Narasimha S/O. Kannan, No.E 4 P 73, Annaellam, B.No.3Rd Street Ulsoor, Bangalore-560 008 …Respondent (By Sri. S.S.Koti, Advocate)

…ability. Plea by accused that cheque was given by view of security and same has been misused by complainant is not tenable. 7. It is also profitable to refer another judgment of Hon'ble Apex Court in P. Rasiya vs. Abdul Nazer and another reported in 2022 SCC OnLine SC 1131, wherein it has been observed and held that:- " Once the initial burden is discharged by the complainant that the cheque was issued by the accused and signature of accused on the cheque is not disputed, then in that case, the onus will shift upon the accused to prove the contrary that the cheque was not for discharge of any deb…

The Commissioner of Income Tax vs. Karnataka Power Transmission Corporation Ltd

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 269 Of 2011 Between: Smt. V. Sharada, Aged About 40 Years, D/O. Late Venkatagiryappa, No.34, 4Th Cross, 2Nd Main, Agp Layout, Mahalakshmi Layout Banglaore-560086 …Appellant (By Sri. S.N.Ramaprasad., Advocate) And:

…- 1 - CRL.A No. 269 of 2011 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE P.N.DESAI CRIMINAL APPEAL NO. 269 OF 2011 BETWEEN: SMT. V. SHARADA, AGED ABOUT 40 YEARS, D/O. LATE VENKATAGIRYAPPA, NO.34, 4TH CROSS, 2ND MAIN, AGP LAYOUT, MAHALAKSHMI LAYOUT BANGLAORE-560086 …APPELLANT (BY SRI. S.N.RAMAPRASAD., ADVOCATE) AND: SRI. R.V. RAMESH, AGED ABOUT 50 YEARS, S/O. SRI.B.VENKATARAMAIAH, R/AT NO.219, SHIVANILAYA, 11TH CROSS, GANESH BLOCK, MAHALAKSHMIPURAM, BANGALORE - 560 096 …RESPONDENT (BY SRI. NANJUNDARA…

Commissioner of Income Tax vs. Agricultural Market Committee

Appeal is allowed, the judgment passed by the learned Trial Court is set

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act, 1881 (Ni Act). (The Parties Shall Hereinafter Be Referred To In The Same Manner As They Were Arrayed Before The Learned Trial Court For Convenience) 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

…probable defence. As to whether a probable defence has been established is a matter to be decided on the facts of each case on the conspectus of evidence and circumstances that exist. 31. Similar is the judgment in P. Rasiya v. Abdul Nazer, 2022 SCC OnLine SC 1131 wherein it was observed: “As per Section 139 of the N.I. Act, it shall be presumed, unless the contrary is proved, that the holder of a cheque received the cheque of the nature referred to in Section 138 for discharge, in whole or in part, of any debt or other lia- bility. Therefore, once the initial burden is discharged by the Compla…