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Messages - bpagrawal

#181
Decree can be adjusted by way of garnishee order
  the  person to whom a notice under this  sub-section  is
sent  fails  to  make payment in pursuance  thereof  to  the
Income-tax Officer, further proceedings may be taken by  and
before the  Collector on the footing  that  the  Income-tax
Officer's notice has the same effect as an attachment by the
Collector  in  exercise of his powers under the  proviso  to
sub-section (2) of section 46.
Such  notices of the Income-tax Officer are no more  than  a
kind of a garnishee order issued to the person holding money
which money is due to an assessee.  The Collector of Customs
had recovered this money and under the decrees of the  Court
the  Union of India was liable to refund it to the firm.   A
garnishee order is issued to a debtor not to pay to his  own
creditor  but to some third party who has obtained  a  final
judgment  against  the creditor.  By a parity  of  reasoning
this amount, which was with the Collector of Customs,  could
be  asked  to be deposited with the  Income-tax  Authorities
under  S. 46(5A).  The argument is extremely  technical  for
that  the  firm is entitled to get a double benefit  of  the
http://www.lawweb.in/2012/08/decree-can-be-adjusted-by-way-garnishee.html
#182
Liability to pay tax amounts to debt as per taxation law
The liability to pay the tax is a debt within the meaning of s. 2(m) and it arose on the valuation date during the accounting year and therefore, was deductible in computing the net wealth of the: assessee
Under s. 3 of the Wealth Tax Act, the net wealth of the assessee is assessable as on the valuation date, at the rate or rates specified in the Schedule to the Act. "Net wealth" is the amount by which the aggregate value of the assets if the assessee as on the said date is in excess 689
of the aggregate value of the debts owed by it. A debt owed with in the meaning of s. 2(m) can be defined as a liability to pay in praesenti or in futuro an ascertainable sum of money. A debt is a present obligation to pay an ascertainable sum of money, whether the amount is payable in praesenti or in futuro, debitum in praesenti, solvendum in futuro. But a sum payable upon a contingency does not become a debt until the said, contingency has happened. A liability to pay income-tax is a present
http://www.lawweb.in/2012/08/liability-to-pay-tax-amounts-to-debt-as.html
#183
Discussion / Good article on chief justice of india
August 25, 2012, 09:24:23 AM
Good article on chief justice of india
BY DINESH NARYAN-  PUBLISHED IN FORBES INDIA
Sarosh Homi Kapadia
Age: 64
Profile: Chief Justice of India. In his long legal career, he has served as a lawyer at Bombay Bar, a Bombay High Court Judge, a Special Court Judge, Uttaranchal Chief Justice, Judge Supreme Court
His Achievement
•He is one of the finest judges and administrators
•He has redefined judgeship
A judge, by virtue of his chosen profession, chooses to become an ascetic, distant from the society he lives in, yet immersed in it so deep that he is confronted with the rawness of its existential struggle every day. Chief Justice of India SH Kapadia is a person who understands it too well.
"A judge must inevitably choose to be a little aloof and isolated from the community at large. He should not be in contact with lawyers, individuals or political parties, their leaders or ministers unless it be on purely social occasions,'' Kapadia said while delivering the MC Setalvad Memorial lecture on Judicial ethics in April 2011
http://www.lawweb.in/2012/08/good-article-on-chief-justice-of-india.html
#184
Discussion / good article on how to write judgement
June 20, 2012, 08:33:05 PM
http://www.lawweb.in/2012/06/good-article-on-how-to-write-judgement.html#more
Good Article on How To Write Judgement?

January 1949.
THE WRITING OF JUDGMENTS
By The RT. Hon. Lord Macmilan P.C., K.C.V.O.
A Judgment may be defined as a reasoned pronouncement by a judge on a disputed legal question which has been argued before him. It is a literary composition, but a composition subject to certain conventions. It possesses its own characteristics and its own standards of merit. The art of composing judgments is not taught; it is acquired by practice and by study of the models provided in the innumerable volumes of the law reports in which are recorded the achievements of past masters of the art.
The style of any composition is necessarily dominated by its purpose. A work of imagination, such as a poem or a romance, aims at enthralling the reader by its appeal to the aesthetic and emotional side of his mind. A patent specification, to take an example from the opposite pole, makes no such appeal. It is a strictly business document and the merit of a business document is to be prosaically clear and unambiguous. A judgment pronounced on the bench, regarded as an intellectual product, stands in a class by itself. The judge speaks with authority and what he says should therefore, be spoken with befitting dignity. He should not affect grandiloquence but he should be impressive. The strength of a judgment lies in its reasoning and it should therefore be convincing. Clarity of exposition is always essential. Dignity, convincingness and clarity are exacting requirements but they are subservient to what, after all, is the main object of a judgment, which is not only to do but to seem to do justice. In addition to these cardinal qualities of a good judgment there are the attributes of style, elegance and happy phrasing which are its embellishments
#185
Saturday, 12 May 2012meaning of good faith,true disclosure and co-operation
The meaning of the phrase "in good faith" and "true disclosure" has to be construed in a wider amplitude. It is not the disclosure of the amount alone but also the nature of the amount of the concealed income of the assessee. If one claims that this was not a concealed income of the assessee and income of someone else, then it cannot be said to be a true disclosure of concealed income. The truthfulness of the concealment means that this income was the income of the assessee, which he was disclosing. There cannot be any element of chance. The assessee cannot get the benefit of the dictum "Heads I win tails you lose". He cannot speculate. Such speculation cannot be treated to be bona fide or to have been made in good faith and true disclosure nor can it be treated to be a situation within the meaning of Clause (c). In order to get the benefit of the said circular, one has to satisfy all the tests together. If one test fails, the assessee cannot get the benefit of the said circular.

Calcutta High Court
Commissioner Of Income-Tax vs Bimal Kumar Damani on 10 February, 2003
Equivalent citations: (2003) 180 CTR Cal 452, 2003 261 ITR 87 Cal
Author: D Seth
Bench: D Seth, R Sinha
JUDGMENT
http://www.lawweb.in/2012/05/meaning-of-good-faithtrue-disclosure.html
#186
Discussion / panchnama in income tax Act
May 06, 2012, 05:47:27 PM
a search and seizure under the said Act has to be carried out in the presence of at least two respectable inhabitants of the locality where the search and seizure is conducted. These respectable inhabitants are witnesses to the search and seizure and are known as ¨Dpanchas¡¬. The documentation of what they witness is known as the panchnama. The word ‗nama', refers to a written document. Its type is usually determined by the word which is combined with it as a suffix. Examples being, nikah-nama (the written muslim marriage contract), hiba-nama (gift deed, the word hiba ITA No. 1198/2008 Page No.14 of 28 meaning - gift), wasiyat-nama (written will) and so on. So a panchnama is a written record of what the panch has witnessed. In Mohan Lal v. Emperor: AIR 1941 Bombay 149, it was observed that ¨D[t]he panchnama is merely a record of what a panch sees..¡¬ Similarly, the Gujarat High Court in the case of Valibhai Omarji v. The State: AIR 1963 Guj 145 noted that ¨D[a] Panchanama is essentially a document recording certain things which occur in the presence of Panchas and which are seen and heard by them.¡¬ Again in The State of Maharashtra v. Kacharadas D. Bhalgar: (1978) 80 BomLR 396, a panchnama was stated to be ¨Da memorandum of what happens in the presence of the panchas as seen by them and of what they hear¡¬./

Delhi High Court
Commissioner Of Income Tax Delhi ... vs Shri S.K. Katyal on 12 November, 2008
Author: Badar Durrez Ahmed
1. This appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‗the said Act') is directed against the order dated 14.11.2006 passed by the Income Tax Appellate Tribunal in IT (SS) A No.302/Del/04 pertaining to the block period 01.04.1990 to 17.11.2000. The appellant/revenue is aggrieved by the fact that the ITA No. 1198/2008 Page No.1 of 28 Tribunal held the block assessment order to be beyond the time specified under section 158BE(1)(b) of the said Act.
http://www.lawweb.in/2012/05/meaning-of-word-panchnama.html
#187
It is the assessee who is in full possession of facts regarding the true character of the amounts and the sources from which they v/ere derived and Section 106 of the Evidence Act casts on him the burden of proving what lies within his special knowledge.

S. Kumaraswami Reddiar vs Commissioner Of Income-Tax on 20 March, 1959
take a look at judgement here : http://www.lawweb.in/2012/03/burden-of-proof-is-on-assessee-to-prove.html
#188
Burden of proof is on income tax department to prove that amount standing in the name of wife is belonging to assessee
Where an amount stood in the name of the assessee's wife, the onus of proof was not on the assessee but was on the Income-tax Department to show by, at least, same materials that the amount did not belong to the assessee's wife but to the assessee himself.

Mangilal Rungta vs Commr. Of Income-Tax on 4 March, 1955
Equivalent citations: AIR 1955 Pat 366, 1955 (3) BLJR 263
Author: K Sahai
Bench: Ramaswami, K Sahai
take a look on judgement here :http://www.lawweb.in/2012/03/burden-of-proof-is-on-income-tax.html
#189
Discussion / Concealment of income by assessee
March 30, 2012, 06:25:43 PM
Burden of proof is on income tax department that assessee has concealed his income
The gist of the offence under s. 28(1)(c) is that the assessee has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, and therefore, the department must establish that the receipt of the amount in dispute constitutes income of the assessee. If there is no evidence on the record except the explanation has been found to be false, if does not follow that the receipt constitutes his taxable income.
Supreme Court of India

Commissioner Of Income Tax West ... vs Anwar Ali on 29 April, 1970
Equivalent citations: 1970 AIR 1782, 1971 SCR (1) 446
Bench: Grover, A.N.
CITATION:
1970 AIR 1782 1971 SCR (1) 446
1970 SCC (2) 185
ACT:
Income-tax Act (11 of 1922), s. 28-Penalty proceedings- Whether of a criminal nature-Onus on department show amount concealed as income.

take a look at judgement : http://www.lawweb.in/2012/03/burden-of-proof-is-on-income-tax_30.html
#190
Radheshyam G. Garg vs Safiyabai Ibrahim Lightwalla on 19 January, 1987
Equivalent citations: AIR 1988 Bom 361, 1987 (3) BomCR 459
Bench: A Agarwal
ORDER
1. This petition has been filed by the original defendant tenant seeking to challenge the judgments and decrees of of both the lower Courts decreeing the suit of the respondent-plaintiff for possession under the provisions of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as "the Bombay Rent Act").
2. The premises which are subject matter of the dispute in the present petition consists of one room in Ever Ready Cottage situate at Virar, taluka Vasai, District Thane. The said premises were let to the defendant in the year 1958 at a monthly rent of Rs. 25/-. The said premises originally belonged to one Asmabai who on 1st Aug., 1975 executed a registered sale deed in favour of her three daughters, who were plaintiffs in the suit for possession. The present suit came to be filed on 2nd Oct., 1975 by the plaintiffs, the daughters of said Asmabai, after they had given to the defendant their notice of attornment dated 21st August 1975 wherein they had informed the defendant that the premises had been transferred by Asmabai in their favour by a registered document. The said notice alleged that the defendant had acquired alternate suitable residence inasmuch as he had been allotted railway quarters at Andheri and he had shifted as far back as in Jan. 1965. It was also alleged that the defendant had unlawfully sub-let the suit premises.

Read more here : http://www.lawweb.in/2012/03/extract-of-bank-account-signed-by-agent.html