Rohitbhai Jivanlal Patel v. State of Gujarat

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)

…hese main arguments, learned counsel prayed to convict the accused and to allow the petition. In support of his arguments the learned counsel relied on the following decisions: 1) Rohitbhai Jivanlal Patel Vs. State of Gujarat and another - (2019) 18 SCC 106 2) Shree Daneshwari Traders Vs. Sanjay Jain and another – (2019) 16 SCC 83 3) Bir Singh Vs. Mukesh Kumar – (2019) 4 SCC 197 4) Sumeti Vij Vs. Paramount Tech Fab Industries - 2021 SCC Online SC 201 5) M/s. Kalamani Tex & Anr. Vs. P.Balasubramanian – Crl.A.No.123/2021 dated 10.02.2021 6) P. Rasiya Vs. Abdul Nazer and another – (2022)…

STATE OF KARNATAKA BY ITS vs. HEMALATA G JOSHI

Appeal is allowed

Bench: The Hon'Ble Mr. Justice S.Rachaiah Criminal Appeal No. 100118 Of 2016 (A) Between:

…the ground that such an amount does not reflect in the Income Tax Returns. The learned counsel relied on the judgments of this Court in the cases of Bir Singh v. Mukesh Kumar (2019) 4 SCC 197, Rohitbhai Jivanlal Patel v. State of Gujarat and Anr (2019) 18 SCC 106, Kalamani Tex and Anr v. P. Balasubramanian (2021) 5 SCC 283 to buttress his submissions. 1 2023 LIVELAW (SC) 46 - 8 - NC: 2024:KHC-D:12465 CRL.A No. 100118 of 2016 11. We shall first consider the Criminal Appeals. 12. This Court in the case of Baslingappa v. Mudibasapp…

THE PR. COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S DANISH STEEL CLUSTER PVT LTD

Appeal is hereby dismissed

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 18 Of 2017 Between: B Nagalakshmamma Aged About 32 Years, W/O Nataraju M.C., R/O Opp. To Ex-Counsellor, Channapatna, 12Th Main, 1St Cross, Ramanagara District, Channapatna, Also At: No.39/40, Hp Company, Hamlet Packard Global, Software Ltd., Electronic City, Bangalore 100.

…held that the complainant has not proved her financial capacity. The learned counsel in support of his arguments, relied on the decision of Hon'ble Supreme Court in the case of Rohitbhai Jivanlall Patel Vs. State of Gujarat and Another reported in (2019) 18 SCC 106 wherein at paragraph No.18, the Apex Court stated principles regarding the presumption arising under Section 139 of the Act. Learned counsel argued that in view of the above decision, the judgment of acquittal passed by the Trial Court is illegal and needs to be set aside. With these main arguments, learned counsel prayed to set aside the im…

The Commisisoner of Income Tax-IV, vs. M/S Lokesh Machines Limited,

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 172 Of 2012 (A) Between: Smt. G. Suma, W/O. Sri. B.C Siddaraju, Aged About 34 Years, C/O.K L Harish, Krs. Agrhara Kunigal Town, Kunigal, Tumkur District. …Appellant (By Sri. Girish H.C, Advocate For Sri. C.P Dhananjaya

…nts as to how to appreciate the evidence in cases arising under N.I. Act and how the Court has to raise presumption and how the accused can rebut said presumption. 23. In the case of Rohitbhai Jivanlal Patel vs. State of Gujarat and Another, (2019) 18 SCC 106, the Hon'ble Supreme Court held at paras 12, 15, 17, 18 and 19 as under:-. 12. According to the learned counsel for the appellant-accused, the impugned judgment is contrary to the principles laid down by this Court in Arulvelu [Arulvelu v. State, (2009) 10 SCC 206 : (2010) 1 SCC (Cri) 288] because the High Court has set aside the jud…

THE COMMISIONER OF INCOME-TAX vs. M/S.CLEAR WATER TECHNOLOGIES

The appeal is dismissed

Bench: The Hon’Ble Mrs Justice K.S.Mudagal

…5 2021 SCC Online SC 201 6 2021 SCC Online SC 788 7 2021 SCC Online Bom. 5162 8 2021 SCC Online SC 325 9 (2018) 1 SCC 560 10 (2015) 9 SCC 622 11 2017 SCC Online Ker 23924 12 (2009) 2 SCC 513 13 (2020) 4 SCC 695 14 (2019) 4 SCC 197 15 (2019) 18 SCC 106 16 (2020) 2 SCC 514 17 (2021) 5 SCC 283 18 (2015) 17 SCC 368 19 (2015) 8 SCC 378 20 (2012) 1 SCC 260 Crl.A.No.391/2014 8 M Submissions of Sri Chandrashekaran, learned Counsel for the respondent/accused in support of the impugned order: 14. No doubt there was presumption under Sections 118 and 1…

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)

…I Act and rebuttal thereof in the following:- "26. In the light of these extracts, we are in agreement with the respondent claimant that the presumption mandated by Section 139 of the Act 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 tha…

The Commissioner of Income Tax (Central) vs. M/s. Kanyakaparameswari Engineering Ltd.,

Appeal is allowed

Bench: The Hon'Ble Mrs Justice M G Uma Criminal Appeal No. 605 Of 2013 (A) Between: Sri Ker Singh Dewal S/O Lakh Singh Aged 40 Years R/At No.148, Manasara Road Ittigegud Mysore - 570 010.

…ph 18 as under: "18. In the case at hand, even after purportedly drawing the presumption under Section 139 of the NI Act, the trial court proceeded to question the want of evidence on the 4 (2019) 18 SCC 106 - 18 - NC: 2024:KHC:46583 CRL.A No. 605 of 2013 part of the complainant as regards the source of funds for advancing loan to the accused and want of examination of relevant witnesses who allegedly extended him money for advancing it to the accused. This approach of the trial court had been at variance with the principles…

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.

…e trial court.” 10 15. While dealing with the appeal against the acquittal in a complaint filed for the commission of an offence punishable under Section 138 of the NI Act the Hon’ble Supreme Court held in Rohitbhai Jivanlal Patel v. State of Gujarat (2019) 18 SCC 106 that the normal rules with same rigour cannot be applied to the cases under Negotiable Instruments Act because there is a presumption that the holder had received the cheque for discharge of legal liability. The Appellate Court is entitled to look into the evidence to determine whether the accused has discharged the burden o…