Singh v. Mukesh Kumar (2019) 4 SCC 197, Rohitbhai Jivanlal Patel v. State of Gujarat and Anr.

Principal Commissioner of Income Tax vs. Shri Manish Kumar Singhal

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…ture on the cheque, having been admitted, a presumption shall be raised under Section 139 that the cheque was issued in discharge of debt or liability.” 20. This position was reiterated in Kalamani Tex v. P. Balasubramanian, (2021) 5 SCC 283: (2021) 3 SCC (Civ) 25: (2021) 2 SCC (Cri) 555: 2021 SCC OnLine SC 75 wherein it was held at page 289: “14. Once the 2nd appellant had admitted his signatures on the cheque and the deed, the trial court ought to have presumed that the cheque was issued as consideration for a legally enforceable debt. The trial court fell in error whe…

The Commissioner of Income- Tax vs. M/S. Visvesvaraya Technological University

Bench: The Hon'Ble Mr Justice G Basavaraja Criminal Revision Petition No. 825 Of 2018 (397(Cr.Pc) / 438(Bnss)) Between:

…aw and facts, absolutely there are no grounds to interfere with the impugned judgments of both the Courts. To substantiate his argument, he relied on the decision of Hon'ble Apex Court in Kalamani Tex and Another v/s. P.Balasubramanian reported in (2021) 5 SCC 283 and the judgment of this Court in the case of Gajanan Kallappa Kadolkar vs. Appasaheb Siddamallappa Kaveri reported in 2022 Livelaw (Kar) 483. 11. Having heard the arguments on both sides, the following points would arise for my consideration: 1. Whether the revision petitioner has made out grounds to interfere with the impugned judgme…

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:

…- 1 - NC: 2024:KHC-D:12465 CRL.A No. 100118 of 2016 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR. JUSTICE S.RACHAIAH CRIMINAL APPEAL NO. 100118 OF 2016 (A) BETWEEN: B. VEERESH S/O HANUMANTHAPPA AGE: 53 YEARS OCC: AGRICULTURE/BUSINESS R/O: JULYNAGAR-GANGAVATHI DIST: KOPPAL. …APPELLANT (BY SRI. NEELENDRA D GUNDE, ADVOCATE) AND: BASAVARAJ SANGAPPA NAVALALLI AGE: MAJOR, OCC: AGRICULTURE, R/O: C/O: M.NAGESJWARARAO (LIC) SARASWATHI NILAYA, 1ST FLOOR NEAR SATYANARAYANA TEMPLE(SOUTHERN SIDE) SATYANARAYAN PET…

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.

…eme Court has referred to the earlier decisions of Rohitbhai Jivanlal Patel Vs. State of Gujarat and Anr reported in (2019) 18 SCC 106, Bir Singh Vs. Mukesh Kumar reported in (2019) 4 SCC 197, Kalamani Tex and Anr. V. P.Balasubramanian reported in (2021) 5 SCC 283 and Basalingappa Vs. Mudibasappa reported in (2019) 5 SCC 418 and held that - 8 - CRL.A No. 18 of 2017 when the accused has raised probable defence regarding the financial capacity of the complainant and acquitted the accused, the interference by the High Court in such a finding of acquittal, unless the same is perverse and…

The Commisioner of Income-Tax vs. M/S.Clear Water Technologies

The appeal is dismissed

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

…CC 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 139 of the Act and the accused admitted his…

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