Reported in : 103(2007)CLT403
.....to examine the magistrate who recorded that statement so as to eliminate possible doubt about the influence exercised. there is no denial to the fact that p.w. 5 was produced before the court by the police. be that as it may, the aforesaid statement cannot be read as substantive evidence under the given facts and circumstances.11. the report from the regional forensic science & laboratory, sambalpur indicates that except the 'chadar' of accused murali under seizure list (ext. 6) and 'lungi' of the deceased containing human blood group b, no other article seized and sent for chemical analysis and serological test were found to be containing human blood. this remote circumstantial evidence alone is not sufficient to presume that all the accused persons committed the murder of the deceased or even that accused murali committed murder of the deceased.12. peculiarly enough the trial court ignored to read section 25 of the evidence act when took into consideration the confession of the accused before the police, marked exts. 9 and 10 and even exts. 4 to 8. since the knife and the axe were not found with human blood and there being no evidence on record from any source that such.....
Tag this Judgment! Ask ChatGPTReported in : AIR2007P& H118
.....of this court under section 115 of the cpc, the court can certainly treat the petition to be one under article 227 of the constitution of india. in fact this court in m/s ajit cotton ginning pressing daal and steel rolling mills and ors. v. steel authority of india c.r. no.582 of 2004 decided on 28.2.2005 vide a detailed order has held that a petition filed under section 115 cpc can be treated to be one under article 227 of the constitution of india. the following observations are apposite:by virtue of amendment in code of civil procedure, 1908, w.e.f. 1.7.2002, the revisional jurisdiction of the high court under section 115 of the code has been curtailed but, such amendment cannot and does not affect in any manner the jurisdiction of the high court under articles 226 and 227 of the constitution. the interlocutory orders passed by the courts subordinate to the high court against which remedy of revision has been excluded by virtue of code of civil procedure amendment act no.46 of 1999, are nevertheless open to challenge and continue to be subject to certiorari and supervisory jurisdiction of the high court. the curtailment of revisional jurisdiction of the high court does not.....
Tag this Judgment! Ask ChatGPTReported in : AIR2007P& H66; (2007)147PLR729
.....nos. 123d of 1985 and f.a.o. no. 40 of 1986 along with x-obj. nos. 65-ciiof l986 and 66-cii of 1986 respectively. for the sake of convenience, the facts are being taken from f.a.o. no. 1238 of 1985.2. both these appeals arise out of the common award passed by the learned motor accident claims tribunal, karnal vide which a sum of rs. 15000/- was granted to the claimants in each case on account of no fault liability.3. a petition under section 110-a of the motor vehicles act, 1939 was filed by the claimants-appellants claiming compensation on account of death of janki dass and surinder pal. the learned tribunal came to the conclusion that the accident had not occurred due to rash and negligent driving of truck no. pbo 5217, which was driven by narinder pal, as no claim was raised against the owner of the car or the insurance company. on issue no. 2 it was held that the appellants are entitled to a sum of rs. 15000/- in each of the claim petitions under no fault liability. they were also held entitled to the interest @ 12% p.a. from the date of claim petition till realisation.4. the learned counsel for the appellants challenged the finding of the learned tribunal on issue no. 1 on.....
Tag this Judgment! Ask ChatGPTReported in : (2007)146PLR361
.....the present plaintiffs denied the allegation that they were trespassers on the suit land, they refer to sale-deed of 9.5.1931 by fakir chand in favour of their predecessor. thus the plaintiffs were all along asserting that they were in possession of the land in their own right. the tehsildar vide his order dated 3rd october, 1959 dismissed the said application of defendants. he relied on an admission on the part of poonam chand, eldest son of fakir chand that the present plaintiffs were in possession for the last 26-27 years. relying on the said statement the revenue authorities held that since possession of the present plaintiffs was continuing for last 26-27 years they could not be dispossessed from the suit land. the application of the defendants was dismissed. the defendant filed an appeal against the said order which was also dismissed on 6.8.1962. a copy of the order of the tehsildar is exhibit p-8 while a copy of the order of the appellate authority i.e. s.d.o. is exhibit p-9. these judgments of the revenue authorities establish that at least till 1962 the plaintiffs were in possession of the suit land. they also totally nullify the assertion of the defendants in.....
Tag this Judgment! Ask ChatGPTReported in : [2007]291ITR480(P& H)
.....(for short, 'the tribunal') in i.t.a. no. 647/chandi/79 dated december 20, 1980, in respect of the assessment year 1974-75:1. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the mistake of not calculating the capital as on the first day of the previous year, when the assessment order was passed for the purpose of computation of deduction admissible under section 80j, is not a mistake apparent from record which can be rectified by the income-tax officer under section 154 ?2. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the issue of computation of capital employed as on the first day of the previous year for the purpose of computation of relief under section 80j is a contentious one in which there can be two opinions and, therefore, there is no mistake apparent from record rectifiable by the income-tax officer ?3. in any case, whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in setting aside the income-tax officer's order under section 154 considering.....
Tag this Judgment! Ask ChatGPTReported in : (2007)146PLR759
.....do so only in cease a party in spite of service does not appear to contest the claim. in the present case, once the registered letter was received back unserved and if there was any doubt in the mind of the arbitrator regarding the petitioner's attempt to evade service, then it was incumbent on the arbitrator to have restored to provisions of order 5 rule 20 of the code of civil procedure by ordering service by substituted service. in absence thereof, it has to be taken that the award has been passed without notice to the petitioner, and therefore, is in violation of principles of natural justice which amounts to misconduct on the part of the arbitrator. therefore, it cannot be sustained in the eye of law.8. accordingly, this revision petition is accepted and the judgment and the decree passed by the learned courts below as well as the award passed by the learned arbitrator are hereby set aside. however, it will be open to the parties to restart the proceedings in accordance with law.
Tag this Judgment! Ask ChatGPTReported in : (2007)146PLR720
.....judge, chandigarh whereby he accepted the appeal and dismissed the suit of the plaintiff decreed by the trial court with costs.2. in brief the facts of the case are that ami chand - plaintiff / appellant was carrying on business of transport and in the course of business of transport and in course of business sent an offer to the respondent in response to respondent's invitation to tender by submitting a tender for performing service of loading, unloading and transport at pa-traon, district patiala. the said tender was open for acceptance upon 29.5.1979 and the tenders were to be opened on 30.4.1979 at 3.00 p.m. the tenders were opened on the due date in the presence of the plaintiff and others and as the plaintiff was the only tenderer, it was announced that the tender being sole tender will not be accepted and fresh tenders will be invited in due course. it was on this count that the plaintiff sent a letter on 7.5.1979 requesting the senior regional manager, food corporation of india, chandigarh to refund the amount of rs. 5000/-, which was sent by him along with tender, under postal certificate but to his utter surprise, the respondent-food corporation of india purported.....
Tag this Judgment! Ask ChatGPTReported in : (2007)146PLR647
.....in the office of the district attorney on 14.11.1992 and immediately thereafter, steps were taken to file the appeal, which has taken six days. thus, it was prayed that the delay of 45 days in filing of appeal be condoned.5. the learned district judge found that the government pleader, who conducted the case before the trial court has opined that the case was not fit for filing of the appeal. the legal rememberancer also opined that the case is not fit for filing of appeal on 29.9.1992. therefore, the department has decided to file an appeal. thus, it was found that since the limitation for filing of appeal was to expire on 7.10.1992, there is no explanation as to why the appeal was not filed within the period of limitation.6. once, the district attorney and the legal remembrancer have opined that the case was not fit for filing of appeal, the department has rightly taken some time to decide whether the appeal should be filed or not.7. it could not be pointed out that there was any mala-fide in not filing the appeal within the period of limitation. in construing the application for condonation of delay, the hon'ble supreme court in n. balakrishnan v. krishnamurthy :.....
Tag this Judgment! Ask ChatGPTReported in : (2007)211CTR(P& H)485; [2007]292ITR64(P& H)
.....was right in law in annulling the order of the income-tax officer under section 143(3) read with section 147(a) of the income-tax act, 1961 ?2. the facts may briefly be noticed.3. the assessee is a registered firm. it carries on the business of sale, purchase and repair of radios. on september 21, 1970, original assessment was made at rs. 8,010 by the income-tax officer under section 143(1) of the income-tax act, 1961 (for brevity 'the act') on the basis of the return of income filed by the assessee on august 23, 1969, declaring its income to be rs. 7,959. the assessing officer completed the assessment by issuing notice under section 148 of the act to the assessee on june 2, 1973. the reasons recorded before issue of notice under section 148 of the act were:issue notice under section 148 of the act for the assessment year 1969-70 as i have reasons to believe that the income has been under assessed for this year.(sd.)....income-tax officer4. the assessee replied to the notice by sticking to the income declared in the return filed by him at rs. 7,959. the assessing officer vide order dated july 31, 1976, reassessed the income of the assessee at rs. 73,530. the basis for reopening.....
Tag this Judgment! Ask ChatGPTReported in : (2007)212CTR(P& H)502; [2008]299ITR291(P& H)
.....bench, chandigarh (for short, 'the tribunal'), in ita no. 862/chd/1984, dt. 21st aug., 1987 in respect of asst. yr. 1977-78:1. whether on the facts and circumstances of the case, the letter dt. 12th nov., 1979 claiming further relief under sections 358 and 80j could not be considered to be a revised return for the purpose of justifying the ito's proceeding under section 144b?2. whether on the facts and circumstances of the case, the tribunal was correct in law in holding that there was no invariable rule of law that the return filed under section 139(4) could never be revised?3. whether on the facts and circumstances of the case, the tribunal was right in holding that the adoption of machinery procedure laid down in section 144b was not fatal and would not render the proceedings void and they could be saved by section 292b of the it act?4. whether on the facts and circumstances of the case, the tribunal was right in holding that the assessment was not liable to be annulled altogether instead of merely being set aside?however, at the time of hearing, the counsel for the assessee sought to consolidate the issue by reframing the following single question to which counsel for.....
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