October 2002

Sec. 32(1), Sec. 43(1), Section 32, Section 43

Kerala H.C : These two appeals are filed by the CIT, Thiruvananthapuram, against a common order of the Tribunal, Cochin Bench, in ITA No. 756/Coch/1995, ITA Nos. 446/Coch/1998 and 447/Coch/1998. ITA No. 756/1995 before the Tribunal was filed by the respondent-assessee in respect of the asst. yr. 1992-93 and ITA Nos. 446 & 447 of 1998 were filed by the Department in respect of the asst. yrs. 1994-95 and 1995-96

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High Court Of Kerala CIT vs. Victory Acqa Farm Ltd. Sections 32(1), 43(3) Asst. years 1992-93, 1994-95, 1995-96 G. Sivarajan

Section 276, Section 278, Section 278B

Punjab & Haryana H.C : This is a petition under s. 482 of the CPC., for quashing the complaint Annexure P1 dt. 25th Jan., 1991, filed under s. 276DD r/w s. 278B of the IT Act, 1961, and order dt. 25th March, 1991, Annexure P2, passed by the Chief Judicial Magistrate, Ferozepur, vide which the petitioners were summoned in this case.

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High Court Of Punjab & Haryana Mohan Singh & Ors. vs. Income Tax Officer Section 276DD, 278B, CPC 482 Ashutosh

Section 276, Section 276B

Punjab & Haryana H.C : The brief facts of the case are that the complainant filed a complaint Annexure P1, before the Chief Judicial Magistrate, Ferozepur, alleging that the petitioners, who are running the firm in the name of Dua Rice Mills at Fazilka, took a loan of Rs. 1,20,000 on different dates from two persons, namely, Angrej Singh and Smt. Ajit Kaur. That amount was taken in cash and not through “account payee cheques/bank drafts.” Thus, according to the complainant, the petitioners committed an offence punishable under s. 269SS of the IT Act, 1961.

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High Court Of Punjab & Haryana Mohan Singh & Ors. vs. ITO Section 276DD, 278B, CPC 482 Ashutosh Mohunta, J.

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