Subramani v. K. Damodara Naidu

Principal Commissioner of Income Tax-1 vs. Rashi Agarwal

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Wipro Limited vs. Assistant Commissioner of Income Tax

Bench: The Hon'Ble Mr. Justice Ravi V Hosmani Criminal Revision Petition No. 85 Of 2023 Between: Sri B.J. Anilkumar, S/O Late Jayarangaiah, Aged About 56 Years, R/At No.129, 10Th Main, 1St Cross, Shankaranagar, Nandini Layout, Bengaluru - 560 096.

…- 1 - HC-KAR NC: 2026:KHC:496 CRL.RP No. 85 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE RAVI V HOSMANI CRIMINAL REVISION PETITION NO. 85 OF 2023 BETWEEN: SRI B.J. ANILKUMAR, S/O LATE JAYARANGAIAH, AGED ABOUT 56 YEARS, R/AT NO.129, 10TH MAIN, 1ST CROSS, SHANKARANAGAR, NANDINI LAYOUT, BENGALURU - 560 096. WORKING IN THE OFFICE OF KSSIDC LIMITED, RAJAJINAGARA INDUSTRIAL ESTATE, WEST OF CHORD ROAD, RAJAJINAGAR, BENGALURU - 560 096. …PETITIONER [BY SRI B.S.PRASAD, ADVOCATE (VC)] AND: A.M.YOG…

Mr. Wilfred D Souza vs. The Income Tax Officer

In the result, all the appeals

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

…eyond reasonable doubt 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…

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

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…had been agreed while issuing the cheque in favour of the complainant.” 36 21. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of K. Subramani v. K. Damodara Naidu (2015) 1 SCC 99: (2015) 1 SCC (Cri) 576 whereby in para 9 the Hon’ble Supreme Court has held as under: “9. In the present case the complainant and the accused were working as Lecturers in a government college at the relevant time and the alleged loan of Rs 14 lakhs is claimed to have been paid by cash and it is disputed. Both of them were governed by the Go…

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

Bench: AKIL KURESHI,SUDESH BANSAL

…had been agreed while issuing the cheque in favour of the complainant.” 36 21. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of K. Subramani v. K. Damodara Naidu (2015) 1 SCC 99: (2015) 1 SCC (Cri) 576 whereby in para 9 the Hon’ble Supreme Court has held as under: “9. In the present case the complainant and the accused were working as Lecturers in a government college at the relevant time and the alleged loan of Rs 14 lakhs is claimed to have been paid by cash and it is disputed. Both of them were governed by the Go…

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

Bench: AKIL KURESHI,SUDESH BANSAL

…had been agreed while issuing the cheque in favour of the complainant.” 36 21. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of K. Subramani v. K. Damodara Naidu (2015) 1 SCC 99: (2015) 1 SCC (Cri) 576 whereby in para 9 the Hon’ble Supreme Court has held as under: “9. In the present case the complainant and the accused were working as Lecturers in a government college at the relevant time and the alleged loan of Rs 14 lakhs is claimed to have been paid by cash and it is disputed. Both of them were governed by the Go…

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

…inancial capacity. 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…

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

…Act is a rebuttable presumption 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…

Pr.Commissioner vs. M/S Shriram Chits

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

…P.K.Surenderan (K.Prakashan)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 com…

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

…eyond reasonable doubt 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…

Smt. Badami Devi Kumawat vs. Income Tax Officer

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…had been agreed while issuing the cheque in favour of the complainant.” 36 21. The learned counsel for the respondent also relied upon the judgment of the Hon’ble Supreme Court in the case of K. Subramani v. K. Damodara Naidu (2015) 1 SCC 99: (2015) 1 SCC (Cri) 576 whereby in para 9 the Hon’ble Supreme Court has held as under: “9. In the present case the complainant and the accused were working as Lecturers in a government college at the relevant time and the alleged loan of Rs 14 lakhs is claimed to have been paid by cash and it is disputed. Both of them were governed by the Go…

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:

…s. P.K.Surenderan (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 r…

The Commissioner of Income vs. M/S Magma Design

Bench: The Hon'Ble Mr Justice Umesh M Adiga Criminal Revision Petition No.127 Of 2015 Between:

…NC: 2024:KHC:14506 CRL.RP No. 127 of 2015 i. Criminal appeal No.939/2010 – Yeshwanth Kumar Vs. Shanth Kumar N dated 07.08.2019. ii. Criminal Appeal No.545/2010 – K.V. Subba Reddy Vs. N. Raghava Reddy dated 28.02.2014. iii. (2015) 1 SCC 99 – K. Subramani Vs. K. Damodhara Naidu. iv. AIR 2008 SC 1325 – Krishna Janardhana Bhat Vs. Dattatreya G. Hegde. v. ILR 2010 KAR 4993 - K.George Varghese Vs. State of Karnataka. 16. In the case of Yeshwanth Kumar (referred supra), the Co-ordinate Bench of this Court appreciating the evidence available on record held that evidence of compla…

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

…ne by the complainant. Hence, the learned counsel would submit that the Judgment is aptly applicable to the case on hand. 15 22. The learned counsel also relied upon the judgment in the case of K. Subramani v. K.Damodara Naidu reported in (2015) 2 SCC 99, and referring to this Judgment brought to the notice of this Court in paragraph No.9 of the Judgment with regard to source of the complainant and the complainant failed to prove that there is legally recoverable debt payable to the accused. Hence, this Judgment also aptly applicable to the case on hand. 23. The learned counsel also reli…

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

…t hatched in the open, by their nature, they are secretly planned, they can be proved even by circumstantial evidence, the lack of direct evidence relating to conspiracy has no consequence. (See E.K. Chandrasenan v. State of Kerala [(1995) 2 SCC 99 : 1995 SCC (Cri) 329 : AIR 1995 SC 1066] .) 43. In Kehar Singh v. State (Delhi Admn.) [(1988) 3 SCC 609 : 1988 SCC (Cri) 711 : AIR 1988 SC 1883] (AIR at p. 1954) this Court observed : (SCC pp. 732-33, para 275) “275. Generally, a conspiracy is hatched in secrecy and it may be difficult to adduce direct evidence of the same. The prosecution will…

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:

…s. P.K.Surenderan (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 r…

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

Commissioner of Income Tax vs. Agricultural Market Committee