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Wayanad, where Priyanka made poll debut, records lowest-ever voter turnout since constituency’s formation - The Indian Express

  1. Wayanad, where Priyanka made poll debut, records lowest-ever voter turnout since constituency’s formation  The Indian Express
  2. Wayanad, where Priyanka Gandhi made election debut, sees lowest-ever voter turnout  Hindustan Times
  3. Bypolls for one Lok Sabha, 31 Assembly seats keep 10 states busy  The Economic Times
  4. Rahul Gandhi Takes Kerala's Longest Zipline In Landslide-Hit Wayanad  NDTV
  5. You’re inspiration to keep fighting for ideals nation was built on: Priyanka to Wayanad voters  The Indian Express




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Jharkhand Phase-I Assembly poll records over 65% turnout; Wayanad bypoll 64.72% - The Hindu

  1. Jharkhand Phase-I Assembly poll records over 65% turnout; Wayanad bypoll 64.72%  The Hindu
  2. Watch: MS Dhoni casts his vote in Ranchi for Jharkhand Assembly Elections  The Times of India
  3. First phase of polling ends in Jharkhand with 64.86% turnout of voters  The Hindu
  4. Situation in West Asia matter of deep concern: Jaishankar  The Economic Times
  5. Jharkhand Assembly elections: High voter turnout recorded in Maoist-hit pockets  Telegraph India




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These Are the Franchise Industry's Top Suppliers Right Now

Looking for the right supplier to help your franchise? These are the industry's favorite banks, accountants, PR agencies, and more — picked by the 1,100 franchises that love them!




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Apple now lets app developers apply to be featured on the App Store

App developers now have a new way to promote their app launches, updates, and other new features on Apple’s App Store. First announced at the company’s Worldwide Developers Conference in June, Apple this week introduced a “Featuring Nominations” option in App Store Connect, which is the service developers use to submit their apps, games, and […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Apple faces UK ‘iCloud monopoly’ compensation claim worth $3.8 billion

U.K. consumer rights group ‘Which?’ is filing a legal claim against Apple under competition law on behalf of some 40 million users of iCloud, its cloud storage service. The collective proceeding lawsuit, which is seeking £3 billion in compensation damages (around $3.8 billion at current exchange rates), alleges that Apple has broken competition rules by […]

© 2024 TechCrunch. All rights reserved. For personal use only.




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Mustaq Ahmad Ansari vs Union Of India & Ors. on 7 November, 2024

1. By the present petition, the petitioner prays for a direction to the respondents to transfer him to New Delhi from Jodhpur for further treatment at AIIMS, New Delhi.

2. Issue notice.

3. Notice is accepted by Mr.Shrey Sharawat, learned counsel on behalf of the respondents.

4. It is the case of the petitioner that pursuant to the Order dated 23.02.2022, passed by this Court in an earlier petition filed by the petitioner, being W.P.(C) 857/2022, the petitioner joined at STC, BSF, Jodhpur. AIIMS, Jodhpur, however, required all the medical documents and data of the petitioner's treatment at AIIMS, New Delhi to be forwarded to them. The respondents forwarded this request to AIIMS, New Delhi vide letter dated 28.04.2022, however, the said documents/data were not supplied by AIIMS, New Delhi to AIIMS, Jodhpur. The petitioner claims that because of this, he has to travel from Jodhpur to Delhi each time for his treatment at AIIMS, New Delhi. He, therefore, prays for being transferred back to Delhi in order to have proper treatment.




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Sunil Yadav vs Deen Dayal Upadhyay Hospital on 12 November, 2024

MANMOHAN, CJ : (ORAL) CM APPLs.65148-65149/2024 (Exemption)

1. Allowed, subject to all just exceptions.

2. Accordingly, the present applications stand disposed of. W.P.(C) 15514/2024 & CM APPL.65147/2024

3. Present writ petition has been filed seeking a direction to the respondent/Deen Dayal Upadhyay Hospital to open the financial bid of the petitioner and finalize the tender dated 12th June, 2024 for operating two kiosks at the premises of respondent hospital.




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Neetu Yadav vs Union Of India And Anr. on 7 November, 2024

JYOTI SINGH, J. (ORAL)

1. This writ petition has been preferred on behalf of the Petitioner under Articles 226/227 of the Constitution of India laying a challenge to communication dated 24.06.2024, whereby her candidature for appointment to the post of TGT (Maths) has been cancelled by Respondent No.2/National Education Society for Tribal Students ('NESTS').

2. Factual matrix to the extent necessary is that NESTS is an autonomous organisation under the Ministry of Tribal Affairs, Government of India. NESTS published an advertisement in 2023 inviting applications for EMRS Staff Selection Exam (ESSE)-2023 for filling up various posts in Eklavya Model Residential School (EMRS) which included 686 posts of TGT (Maths). The eligibility conditions including essential educational qualifications for the post of TGT (Maths) were prescribed in the advertisement.




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Ram Dhan Panchal & Anr. vs Union Of India & Ors. on 6 November, 2024

1. This petition has been filed by the petitioners under Article 226 of the Constitution of India, inter alia, challenging the Orders dated 14.09.2024 and 26.10.2024 passed by the IG/Principal, CTC CRPF, Panihar, Gwalior, respondent no. 3 herein, directing the recovery of the alleged inadmissible training allowance granted to the petitioners.

2. In the Impugned Order dated 14.09.2024 itself, the petitioners have been granted an opportunity to make a representation against the same within fifteen days from the date of issuance of the said notice.




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Smt Sapna Katayan vs J M Financial Asset Reconstruction Co ... on 12 November, 2024

CM APPL. 65920/2024 (Exemption) Exemption allowed, subject to all just exceptions. W.P.(C) 15698/2024

1. The present petition, filed under Article 226 read with Article 227 Constitution of India, seeks issuance of writ to the respondents directing respondent No.1 to not dispossess them from the premises in question. It is claimed that they are protected under Delhi Rent Control Act and the provisions of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI) cannot override the beneficial objective behind the enactment of Delhi Rent Control Act.




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Rakshit Khurana And Ors vs Indus Tower Limited And Ors on 11 November, 2024

CM APPL.63468-469/2024

1. Allowed, subject to all just exceptions.

CM APPL.63470/2024

2. The present application has been filed by the appellants under Section 5 of the Limitation Act, 1963 read with Section 151 of the Code of Civil Procedure, 1908 (in short, „CPC‟) seeking condonation of 99 days delay in re-filing the appeal.

3. For the reasons stated in the application, the delay of 99 days in re-filing the appeal is condoned.

4. Accordingly, the application stands disposed of. FAO(COMM) 213/2024 & CM APPL.63467/2024




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Himanshu Kapoor vs Shalini Kapoor on 7 November, 2024

CHANDRA DHARI SINGH, J (Oral)

1. The revision petition bearing CRL.REV.P. No. 444/2024 has been filed on behalf of Smt. Shalini Kapoor who is wife of the revisionist in CRL.REV.P. No. 685/2024. For the sake of convenience, this Court is treating the position of parties as per the petition bearing no. 444/2024. The brief facts leading to the instant revision petitions are as follows:

a) The petitioner and the respondent got married in the year 2010 as per the Hindu rituals and a child was born out of the wedlock in the year 2013.




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Smt Shalini Kapoor vs Shri Himanshu Kapoor on 7 November, 2024

CHANDRA DHARI SINGH, J (Oral)

1. The revision petition bearing CRL.REV.P. No. 444/2024 has been filed on behalf of Smt. Shalini Kapoor who is wife of the revisionist in CRL.REV.P. No. 685/2024. For the sake of convenience, this Court is treating the position of parties as per the petition bearing no. 444/2024. The brief facts leading to the instant revision petitions are as follows:

a) The petitioner and the respondent got married in the year 2010 as per the Hindu rituals and a child was born out of the wedlock in the year 2013.




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Modi-Mundipharma Pvt. Ltd. & Anr. vs Win Health Pharma Through Its ... on 13 November, 2024

13.11.2024 MINI PUSHKARNA, J:

I.A. No. 4172/2023 (Application under Section 124 of the Trademarks Act, 1999 read with Section 151 CPC seeking permission to challenge the validity of the defendants' trademark registrations)

1. The present application has been filed by the plaintiffs under Section 124 of the Trade Marks Act, 1999 read with Section 151 Code of Civil Procedure, 1908 ("CPC") seeking permission to challenge the validity of the defendant‟s trademark registrations.




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Promila Rastogi & Ors. vs D.D.A. & Thr. Its Chairman on 13 November, 2024

1. The petitioner is invoking the extra-ordinary jurisdiction of this Court by instituting the present writ petition under Article 226 of the Constitution of India, 1950, seeking the following reliefs:

"(a) to issue writ of mandamus/direction to institute comprehensive enquiry by appropriate agency preferably by C.B.I, for fixation of responsibility on those officials and contractors involved in the construction of multistoried complex of 816 flats at Jhilmil Colony, Phase - II in the year 1986-88.

(bi) the respondent to pay sum of Rs. 12,10,000/- to the petitioners as a compensation on account of loss of dependency, reimbursement of medical expenses, repair of balcony, loss of love & affection, mental agony and harassment suffered due to sudden demise of Shri Suresh Rustagi on 20.07.2000, as a result of collapse of balcony, of the flat no. 121-C, IInd Floor, Pocket A-1, Jhilmil, Phase-II, Delhi - 110095.




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Commissioner Of Income Tax (Tds)-1 vs M/S Adma Solutions Pvt. Ltd.(Formerly ... on 12 November, 2024

RAVINDER DUDEJA, J.

1. The instant appeal, at the instance of the Revenue, impugns order dated 28.05.2018 passed by the Income Tax Appellate Tribunal ["ITAT"], whereby, the ITAT ruled in favour of the respondent/Assessee and dismissed the appeal preferred against the order passed by Commissioner of Income Tax (Appeals) ["CITA"]. The appeal has been admitted on the following substantial questions of law:-

"A. Did the Income Tax Appellate Tribunal ["ITAT"] fall into error in holding that the entity assessed was no longer in existence having regard to the circumstance that M/s. Infovision Information Services Pvt. Ltd. merely underwent a name change and had responded to the Revenue's notices, having regard to Section 292B of the Income Tax Act, 1961 ["Act"]?




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Zydus Healthcare Limited & Ors. vs Alder Biochem Private Limited on 13 November, 2024

13.11.2024 MINI PUSHKARNA, J:

I.A. 14145/2023 (Application under Order XXXIX Rules 1 & 2 read with Section 151 CPC, 1908)

1. The present application has been filed on behalf of the plaintiffs under Order XXXIX Rules 1 and 2 of Code of Civil Procedure, 1908 ("CPC") seeking interim injunction for restraining the defendant from manufacturing, selling, offering for sale, advertising and/or promoting by using the mark/ trade name „ALDER BIOCHEM‟ and any other mark/ trade name/ label/ device that contains the trademark BIOCHEM.




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Daljeet Singh vs M/S Johar Towers Pvt.Ltd. on 13 November, 2024

ANUP JAIRAM BHAMBHANI J.

CM APPL. 47591/2022

CM APPL. 34855/2023

By way of CM APPL. No. 47591/2022 filed under Order XLIII Rule 1A(2) of the Code of Civil Procedure 1908 („CPC‟), the appellant seeks recall of order dated 24.05.2012 made in the present proceedings, whereby the present regular first appeal alongwith RFA No.193/2003, were disposed-of as settled and satisfied in terms of the observations in that order; or, in the alternate, for modification of that order and a direction to the respondent to obtain a sanctioned building plan from the Municipal Corporation of Delhi („MCD‟) alongwith the structural building certificate to comply with that order. By way of CM APPL. No. 34855/2023 filed under section 151 CPC, the respondent seeks dismissal of CM APPL. No. 47591/2022 and modification of order dated 31.01.2023 passed by this court, whereby the respondent was directed to take steps for regularisation of property being the Third Floor of property bearing No. B-2/88, Safdarjung Enclave, New Delhi („suit property‟).




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National Highway Authority Of India vs Rajesh Kaptyaksh on 12 November, 2024

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Arbitration Appeal No.9 of 2024 along with Arbitration Appeal Nos.86 & 88 of 2024 Date of decision: 12.11.2024

1. Arbitration Appeal No.9 of 2024 National Highway Authority of India. ...Appellant.

Versus Rajesh Kaptyaksh. ...Respondent. 2. Arbitration Appeal No.86 of 2024 National Highway Authority of India. ...Appellant. Versus Narain Singh. ...Respondent. 3. Arbitration Appeal No.88 of 2024 National Highway Authority of India. ...Appellant. Versus Babu Ram. ...Respondent. Coram:




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Union Bank Of India vs State Of Karnataka on 13 November, 2024

(BY SRI B.V.ACHARYA, SPL.PP A/W SRI V.G.BHANUPRAKASH, AAG AND SRI THEJESH P., HCGP FOR R-1 TO R-4;

SRI P.PRASANNA KUMAR, SPL.PP FOR R-5;

PROF.RAVI VARMA KUMAR, SR.ADVOCATE FOR SRI ADITYA BHAT, ADVOCATE FOR R-6;

SRI SUDHANVA D.S., ADVOCATE FOR I.A.NO. 1/2024 FOR IMPLEADING APPLICANT ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA READ WITH SECITON 482 OF CR.P.C., PRAYING TO DIRECT THE RESPONDENT NO.1 TO 3 TO TRANSFER AND ENTRUST THE INVESTIGATION OF THE CASE CRIME NO. 118/2024 VIDE ANNEXURE - Q, LEVELING OFFENCES PUNISHABLE UNDER SECTIONS 149, 409, 420, 467, 468, 471 OF THE INDIAN PENAL CODE TO THE RESPONDENT NO.4-CENTRAL BUREAU OF INVESTIGATION AND FURTHER DIRECT THE R-4 TO CARRY OUT SPEEDY AND EXPEDITIOUS INVESTIGATION IN THE AFOREMENTIONED CASE WITHIN A SPECIFIED TIME.




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M/S R.D Sales Corporation And Anr vs Anoop Singh Gill on 8 November, 2024

This order shall dispose of four revision pe&&ons &tled above, as all of them are between same par&es and pertain to the same demised premises. In order to avoid confusion, par&es shall be referred as "landlord" and "tenant", i.e. as per their status before the trial Court.

2.1 Admi*edly, the demised premises, i.e. Shed No.433-A, Industrial Area, Phase-II, Chandigarh was originally allo*ed to Smt. Swaraj Katari by Chandigarh Small Industries Department Corpora&on Limited. M/s R.D. Sales Corpora&on through its proprietor Rakesh Gupta (pe oner herein) was inducted as tenant in the demised premises on the right side por&on to the extent of 12 Ft. X 60 Ft., vide rent note dated 19.10.1994 on monthly rent of ₹6,000/- including water and electricity charges, for a period of 11 months. Said rent was later on Page no.2 out of 47 pages 2 of 47 Neutral Citation No:=2024:PHHC:146797 CR No.1662 of 2020 (O&M) 2024:PHHC:146797 CR No.1663 of 2020 (O&M) 2024:PHHC:146800 CR No.1664 of 2020 (O&M) 2024:PHHC:146802 CR No.6078 of 2018 (O&M) 2024:PHHC:146806 enhanced to ₹8,500/-.




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State Of Himachal Pradesh vs Suresh Kumar on 13 November, 2024

Neutral Citation No. ( 2024:HHC:11231 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Appeal No. 4149 of 2013 Reserved on: 05.11.2024 Date of Decision: 13.11.2024 State of Himachal Pradesh ...Appellant.

Versus Suresh Kumar ...Respondent. Coram




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M/S R D Sales Corporation Etc vs Anoop Singh Gill on 8 November, 2024

This order shall dispose of four revision pe&&ons &tled above, as all of them are between same par&es and pertain to the same demised premises. In order to avoid confusion, par&es shall be referred as "landlord" and "tenant", i.e. as per their status before the trial Court.

2.1 Admi*edly, the demised premises, i.e. Shed No.433-A, Industrial Area, Phase-II, Chandigarh was originally allo*ed to Smt. Swaraj Katari by Chandigarh Small Industries Department Corpora&on Limited. M/s R.D. Sales Corpora&on through its proprietor Rakesh Gupta (pe oner herein) was inducted as tenant in the demised premises on the right side por&on to the extent of 12 Ft. X 60 Ft., vide rent note dated 19.10.1994 on monthly rent of ₹6,000/- including water and electricity charges, for a period of 11 months. Said rent was later on Page no.2 out of 47 pages 2 of 47 Neutral Citation No:=2024:PHHC:146797 CR No.1662 of 2020 (O&M) 2024:PHHC:146797 CR No.1663 of 2020 (O&M) 2024:PHHC:146800 CR No.1664 of 2020 (O&M) 2024:PHHC:146802 CR No.6078 of 2018 (O&M) 2024:PHHC:146806 enhanced to ₹8,500/-.




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M/S R.D Sales Corporation And Anr vs Anoop Singh Gill on 8 November, 2024

This order shall dispose of four revision pe&&ons &tled above, as all of them are between same par&es and pertain to the same demised premises. In order to avoid confusion, par&es shall be referred as "landlord" and "tenant", i.e. as per their status before the trial Court.

2.1 Admi*edly, the demised premises, i.e. Shed No.433-A, Industrial Area, Phase-II, Chandigarh was originally allo*ed to Smt. Swaraj Katari by Chandigarh Small Industries Department Corpora&on Limited. M/s R.D. Sales Corpora&on through its proprietor Rakesh Gupta (pe oner herein) was inducted as tenant in the demised premises on the right side por&on to the extent of 12 Ft. X 60 Ft., vide rent note dated 19.10.1994 on monthly rent of ₹6,000/- including water and electricity charges, for a period of 11 months. Said rent was later on Page no.2 out of 47 pages 2 of 47 Neutral Citation No:=2024:PHHC:146797 CR No.1662 of 2020 (O&M) 2024:PHHC:146797 CR No.1663 of 2020 (O&M) 2024:PHHC:146800 CR No.1664 of 2020 (O&M) 2024:PHHC:146802 CR No.6078 of 2018 (O&M) 2024:PHHC:146806 enhanced to ₹8,500/-.




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M/S R.D. Sales Corporation And Anr vs Anoop Singh Gill on 8 November, 2024

This order shall dispose of four revision pe&&ons &tled above, as all of them are between same par&es and pertain to the same demised premises. In order to avoid confusion, par&es shall be referred as "landlord" and "tenant", i.e. as per their status before the trial Court.

2.1 Admi*edly, the demised premises, i.e. Shed No.433-A, Industrial Area, Phase-II, Chandigarh was originally allo*ed to Smt. Swaraj Katari by Chandigarh Small Industries Department Corpora&on Limited. M/s R.D. Sales Corpora&on through its proprietor Rakesh Gupta (pe oner herein) was inducted as tenant in the demised premises on the right side por&on to the extent of 12 Ft. X 60 Ft., vide rent note dated 19.10.1994 on monthly rent of ₹6,000/- including water and electricity charges, for a period of 11 months. Said rent was later on Page no.2 out of 47 pages 2 of 47 Neutral Citation No:=2024:PHHC:146797 CR No.1662 of 2020 (O&M) 2024:PHHC:146797 CR No.1663 of 2020 (O&M) 2024:PHHC:146800 CR No.1664 of 2020 (O&M) 2024:PHHC:146802 CR No.6078 of 2018 (O&M) 2024:PHHC:146806 enhanced to ₹8,500/-.




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Sahil @ Sallu vs State Of Punjab on 11 November, 2024

All the three appeals were heard together which are directed against the judgment/ order of the learned Additional Sessions Judge, 1 of 26 Neutral Citation No:=2024:PHHC:146538-DB CRA-D Amritsar dated 12.10.2022/18.10.2022, 12.10.2022/18.10.2022, convicting and sentencing the appellants as under:-

under:

Name of Under section Punishment Fine In default of fine appellant Sahil alias 302 read with Imprisonment `10,000/- Rigorous imprisonment Salu Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years George 302 read with Imprisonment `10,000/- Rigorous imprisonment Masih Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years Rahul 302 read with Imprisonment `10,000/- Rigorous imprisonment alias Lahla Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years




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Dr. Amiya Rajan Barik vs State Of Odisha & Others .... Opposite ... on 13 November, 2024

1. Since the issue involved in all these three (3) Writ Petitions are identical, all were heard analogously and disposed of by the present common order.

2. For the sake of brevity, pleadings made in W.P.(C ) No.36125 of 2023 was taken as the lead case for deciding the issue in question.

3. Writ petition in W.P.(C ) No.36125 of 2023 has been filed challenging the advertisement issued by the State Selection Board (in short, "the Board") on 11.09.2023 under Annexure-1.Vide the said advertisement, the Board invited applications to fill up the post of Lecturers in various discipline including Physics in non-Government Aided Colleges of Odisha and the last date for making such application was fixed to 13.10.2023.




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Jawed Imam Siddiqui vs Directorate Of Enforcement on 13 November, 2024

1. By way of present bail application, the petitioner/applicant seeks regular bail in the proceedings emanating out of ECIR/35/DLZO/I/2022 dated 16.09.2022 which was registered on the basis of the FIR bearing No. 9A dated 23.11.2016 registered by the Central Bureau of Investigation (hereafter, the CBI), AC-III, New Delhi under Sections 120-B of IPC & 13(1)(d) r/w 13(2) of PC Act, 1988.

2. The allegations made in the aforesaid FIR, in nutshell, are that Mr. Amanatullah Khan, i.e. the main accused, in his tenure as chairman of the Delhi Waqf Board (hereafter, the „DWB‟), misused his position from March 2016 - October 2016 to appoint and engage relatives and other known persons to various posts in the DWB, from which they derived pecuniary benefits. It was further alleged that the tenancies of DWF properties were allotted without inviting bids and leased out only on reserve price. There were also allegations of misuse of DWB funds.




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Haribhau S/O Rajaram Telgote And 2 ... vs The State Of Maharashtra Thr. Pso, Ps, ... on 13 November, 2024

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.




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M.B.K. Enterprises And Ors vs Saidpur Jute Co. Ltd. And Ors on 12 November, 2024

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.




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The State Of Mah. Thr. Psops Hivarkhed ... vs Haribhau Rajaram Telgote And 2 Others on 13 November, 2024

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.




no

Vinod Mahabiprasad Gupta vs Saidpur Jute Co. Ltd. And Ors on 12 November, 2024

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.




no

Vinod Mahabiprasad Gupta vs Saidpur Jute Co. Ltd. And Ors on 12 November, 2024

judgment and order dated 12 January 2023 passed by the Appellate Bench of the Small Causes Court dismissing (A-1) Appeal Nos.396/2015 and 95/2016 and confirming the eviction decree dated 25 June 2015 passed by the Small Causes Court in R.A.E. Suit No. 147A/306 of 1996. By decreeing the suit, the Small Causes Court has directed the Revision Applicants (Defendant Nos.1 to 8) to hand over possession of the suit premises to the Plaintiff.

B. FACTS 2) Plaintiff claims to be the owner of Godown No. 63 in

Sitaram Mill, Delisle Road, Mumbai-400 001 are the suit premises. By Agreement dated 2 July 1975 entered into between the Plaintiff- Saidpur Jute Co. Ltd and Defendant No.1-MBK Enterprises, Plaintiff granted lease in respect of portion of the Godown No. 63 admeasuring 8800 sq. ft (suit premises) in favour of Defendant No.1 for a period of 60 years at monthly rent of Rs.4,488/-. Plaintiff found Defendant No.2-Mid-Day Publications Pvt. Ltd. in occupation of the suit premises and accordingly filed R.A.E. Suit No. 147A/306 of 1996 on 9 February 1996 seeking recovery of possession of the suit premises on the grounds of (i) unlawful subletting by Defendant No.1 to Defendant No.2 (ii) commission of acts contrary to the provisions of Section 108 of the Transfer of Property Act and (iii) carrying out structural additions and alterations of permanent nature in the suit premises and erecting structures of permanent nature without 12 November 2024 Neeta Sawant CRA-120-2023-CRA-215-2023-FC obtaining written permission from Plaintiffs. Defendant No.1 appeared in the suit and filed Written Statement contending that under the covenants of lease, it was entitled to grant sublease in respect of the suit premises and that accordingly Defendant No.1 have subleased the premises to M/s. Mangla International Pvt. Ltd and Ors. who are associate companies having Directors from the same family and the said companies in turn had given the premises on license to Defendant No.2-Mid-Day. Defendant No.1 denied the allegations regarding to commission of act contrary to the provisions of section 108(o) of the Transfer of Property Act, as well as, erecting of structure of permanent nature without the consent of the landlord. Defendant No.2-Mid-Day also filed its Written Statement admitting its use and occupation of the suit premises from July 1995 but pleaded that such occupation was under agreement with Defendant No.1. Mid-Day also denied the allegations in the plaint.




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Sheshmani Nath Tripathi (S.N. Tripathi ... vs Shri Dinesh Rawat, The Returned ... on 13 November, 2024

1. Heard the petitioner who appears in person as well as Shri Skand Bajpai, learned counsel for the respondent, on the application under Order 7 Rule 11 CPC more particularly the provisions of Sub Rule (a) and (d) of Order 7 Rule 11 of the CPC.

2. Arguing on Sub Rule (a) of Order 7 Rule 11 the argument of the Shri Skand Bajpai is that the said sub rule pertains to rejection of a plaint where it does not disclose a cause of action.

3. Reference has been made to Section 36 of the Representation of Peoples Act, 1951 (hereinafter referred to as the 'Act, 1951') to contend that the said provision pertains to scrutiny of nomination. Sub Section (1) of Section 36 of the Act, 1951 provides for examination of the nomination papers of all candidates which power has been given to the candidates, the election agents, one proposer of each candidate and one other person duly authorized in writing by each candidate but no other person; Sub Section (2) of Section 36 of the Act, 1951 provides for the nomination papers to be examined by the returning officer and to decide all objections which may be made to any nomination and thereafter to reject any nomination either on his own motion or on such objection as might have been preferred.




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Public Eye vs Union Of India on 7 November, 2024

Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.




no

Suo Motu vs State Of Kerala on 7 November, 2024

Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.




no

Dejo Kappan vs Deccan Herald on 7 November, 2024

Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.




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Jinneng Clean Energy Technology Ltd vs Sunedison Energy Holding (Singapore) ... on 2 September, 2024

The above Original Petition has been filed by the successful Award Holder under Chapter I Part II of the Arbitration and Conciliation Act, 1996 to recognize the Final Award dated 22.02.2021 and the addendum to the Final Award dated 08.03.2021.

______________ Page No 3 of 184 https://www.mhc.tn.gov.in/judis Arb.O.P.(Com.Div.)No.186 of 2023

2. The respective legal contentions of the Petitioner (the claimant) and the Award Debtor Respondent No.2 (the Engineering Company) and the Award Debtor Respondent No.3 (the Project Company) shall be adverted after narrating the facts of the case. I propose to narrate the facts in two parts.




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Jmc-Mske(Jv),,Ahmedabad vs Income Tax Officer, Ward-5(2)(3),, ... on 7 November, 2024

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.




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Bgsctpl- Mskel Consortium,,Ahmedabad vs The Income Tax Officer, Ward-10(1),, ... on 7 November, 2024

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.




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Bgsctpl- Mskel (Jv),Ahmedabad vs The Income Tax Officer, Ward-5(2)(1),, ... on 7 November, 2024

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.




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Hitesh Jogenderlal Rajpal vs Externel Affairs on 9 November, 2024

The applicant, an Indian Foreign Service (IFS) Officer of 2006 batch has approached this Tribunal by way of the captioned Original Application (OA), filed under Section 19 of the Administrative Tribunals Act, 1985 to challenge the Office Memorandum dated 17.06.2022 (Annexure-A/1(i)) vide which respondent no. 1 has proposed to hold an inquiry against him under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 and further to challenge the communication dated 16.05.2023 (Annexure-A/1(ii)) vide which the recommendations of the DPC in his respect for promotion to Grade-III of IFS for the panel year 2023 has been kept in "sealed cover".

2. In the OA, the applicant has prayed for the following reliefs and interim relief:




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Jmc-Mske(Jv),,Ahmedabad vs Income Tax Officer, Ward-5(2)(3),, ... on 7 November, 2024

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.




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M/S. Cadila Pharmaceuticals Ltd. ... vs The Dy.Commissioner Of Income Tax, ... on 12 November, 2024

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.




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The Dy.Commissioner Of Income Tax, ... vs M/S. Cadila Pharmaceuticals Ltd. , ... on 12 November, 2024

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-




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Ifgl Refractories Limited vs Guntur- Appeal on 13 November, 2024

.

96. It would be evident from the above discussion that the claims for refund under the said two enactments constitute an independent regimen. Every decision favourable to an assessee/manufacturer, whether on the question of classification, valuation or any other issue, does not automatically entail refund. Section 11B of the Central Excises and Salt Act and Section 27 of the Contract Act, whether before or after 1991 amendment - as interpreted by us herein - make every refund claim subject to proof of not passing-on the burden of duty to others. Even if a suit is filed, the very same condition operates. Similarly, the High Court while examining its jurisdiction under Article 226 - and this Court while acting under Article 32 - would insist upon the said condition being satisfied before ordering refund. Unless the claimant for refund establishes that he has not passed on the burden of duty to another, he would not be entitled to refund, whatever be the proceedings and whichever be the forum. Section 11B/Section 27 are constitutionally valid, as explained by us hereinbefore. They have to be applied and followed implicitly wherever they are applicable.