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This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income tax Act, 1961 dated 28.06.2024 for A.Y.2019-20. The assessee has raised the following grounds of appeal :

"1. The Ld.CIT(A) has wrongly confirmed the disallowance of deduction of Rs.15,60,115/- claimed by the appellant u/s.80P(2)(a)(i) of the Income Tax Act, 1961.

2. Alternatively, the interest income earned by the appellant from the investments in a co-operative bank is also eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961.

3. The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal."

This first bail application filed by the applicants under Section 482 of Bhartiya Nagrik Suraksha Sanhita, 2023 for grant of anticipatory bail apprehending their arrest relating to FIR/Crime No.258/2024 dated 03.10.2024 registered at Police Station Navegaon (gramin), District Balaghat for the offence under Sections 126, 132, 121 (1), 296, 351(3), 3(5) of Bhartiya Nyay Sanhita, 2023 (wrongly mentioned in the impugned order as B.N.S.S.).

2. Learned senior counsel for the applicants submits that the present applicants have been falsely implicated by the prosecution while alleging inter alia that the complainant who is Patwari, along with one of his associate came to collect the land revenue to the shop of the present applicants, however, instead of paying the land revenue, the present applicants abused and assaulted the complainant, as a result of which, the offences have been NEUTRAL CITATION NO. 2024:MPHC-JBP:55199 2 MCRC-45295-2024 registered against them. It is contended by the senior counsel that the complainant who is working as Patwari was blackmailing the present applicants and in that regard, a complaint was made to the Superintendent of Police, Balaghat on 04.10.2024 which has been brought on record as Annexure A/2. It is further contended by the senior counsel that the present applicants have not committed any offence and the complainant has not sustained any kind of injury, therefore, the said allegations are false and baseless. Thus, counsel submits that the applicant Nos. 1 and 2 are aged about 59 years and the applicant No.3 is son of the applicant Nos. 1 and 2 aged about 30 years having no criminal record, deserve to be enlarged on anticipatory bail.

This is first application filed under Section 483 of B.N.S.S. (S.439 of Cr.P.C.) for grant of bail to the applicant in connection with Crime No. 652 of 2024 registered at Police Station - Kotwali Datia, District Datia (M.P.) for the offences punishable under Sections 296, 115(2), 118(1), 351(3), 331(5) and 3(5) of the BNS.

2. Learned counsel for the applicant argued that the applicant is innocent and has been falsely implicated. The applicant is in custody since 25/9/2024. It is further argued that present FIR is counterblast of FIR lodged against injured Navalpal by applicant Vishal Pal bearing Crime No. 650/2024. Further submission is that as per allegations applicant/accused along with co-accused Rahul threw Naval Pal on ground and assaulted him with Danda. It is further argued that co-accused person namely Rahul has NEUTRAL CITATION NO. 2024:MPHC-GWL:19406 2 MCRC-45528-2024 already been granted bail by this Court in M.Cr.C. No.43343/2024 and case of the present applicant is at parity with him, hence, he seeks parity and prays for grant of bail to the applicant.

This is repeat (third) application filed by the applicant under Section 483 of the Bhartiya Nagrik Surksha Sanhita, 2023 for grant of regular bail relating to FIR No.407/2023 registered at Police Station Kotwali District Jabalpur (M.P.) for the offences under Sections 328, 109 of the IPC and Sections 18(c), 27 (b)(i) of the Aushadhi Aur Prasadhan Samagri Adhiniyam, Section 8, 21, 22 of the Narcotic Drugs and Psychotropic Substances Act, 1985 and also under Sections 5/13 of the M.P. Drug Control Act, 1949.

This is the first application filed by the applicant under Section 438 of Cr.P.C, 1973 (Section 482 of BNSS, 2023) for grant of anticipatory bail relating to FIR No.401/2024, dated 07.09.2024, registered at Police Station Ashoka Garden, District Bhopal (M.P.) for commission of offence under Sections 296, 115, 118(1), 110, 3(5) of BNS, 2023 and Section 25 of the Arms Act. Applicant apprehending his arrest in the aforesaid offence has knocked at the portal of this Court for grant of anticipatory bail.

2. As per the prosecution story, on 06.09.2024, applicant/accused caused injury to Anuj by means of some blunt and hard object while her son Abhishek caused injury by means of knife to the complainant party. FIR was registered.

1. Heard on I.A.No.20559/2024, an application under Section 301(2) of Cr.P.C. seeking permission to assist the Public Prosecutor.

2. On due consideration and the reasons contained in the application, the same is allowed. Shri Vijay Kumar Agrawal, Advocate and his associates are permitted to assist the Public Prosecutor at the time of hearing of this case.

3. The applicant has filed this second repeat application under Section 439 of Cr.P.C. for grant of bail. The applicant has been arrested on 01.03.2024 by Police Station Morar, District Gwalior, M.P. relating to Crime No.66/2013 for the offences punishable under Sections 147, 148, 149, 307, 302, 120B of IPC and Sections 25 and 27 of Arms Act. First application was dismissed as withdrawn vide order dated 16.07.2024 passed in M.Cr.C.No.27396/2024.

This is first application filed under Section 483 of B.N.S.S. (S.439 of Cr.P.C.) for grant of bail to the applicants in connection with Crime No. 190 of 2024 registered at Police Station - Sirol, District Gwalior for the offences punishable under Sections 109, 296, 54 and 3(5) of the BNS and sections 25/27 of the Arms Act.

2. Learned counsel for the applicant/accused argued that the applicants are innocent and have been falsely implicated. There is no evidence on record to connect them with the crime. Further submission is that the FIR does not indicate that the applicants were present in the Car. Applicants were arraigned in this case only on account of statement of memorandum. Further submission is that order-sheet of learned trial Court dated 13/9/2024 (Annexure A/2) indicates that until 13/9/2024 no allegations were made against the applicants/accused persons. Even Creta Car does not belong to NEUTRAL CITATION NO. 2024:MPHC-GWL:19418 2 MCRC-45016-2024 the applicants. They are under custody since 21/9/2024. Their custodial interrogation is not required anymore as material investigation has already been concluded. Applicant Aakash is permanent resident of Village Girgaon, Maharajpura, Gwalior, while applicant Rahul is permanent resident of Noorabad, District Morena and there is no likelihood of their absconsion or tampering with the prosecution evdience. They shall abide by all the terms and conditions as may be imposed by this Court. Hence, learned counsel prays for grant of bail to the applicants

1. This criminal appeal (first) under Section 14-(2) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 has been filed against the order dated 18.09.2024 passed by Special Judge (Atrocities) Gwalior, in Bail Application No.2473/2024 whereby the application moved by the appellant for grant of anticipatory bail under Section 482 of BNSS as she is apprehending her arrest in connection with Crime No.81/2023 registered at Police Station Gwalior District Gwalior for the offences punishable under Sections 376, 346, 363, 506, 120-B of IPC and Sections 3(2)(v), 3(2)(va) and 3(1)(w)(ii) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, has been rejected.

This is first application filed by the applicant under Section 483 of BNSS, 2023 for grant of bail relating to Crime No. 71 of 2022 registered at Police Station - Tyonda, District Vidisha (M.P.) for the offence under Section 366, 376 (2)(N), 342, 323, 34 of IPC and section 5/6 of POCSO Act.

Learned counsel for the applicant argued that applicant is innocent and has been falsely implicated. It is further argued that applicant is in custody since 13.09.2024. After conclusion of investigation, charge-sheet has been filed, therefore, further custodial interrogation is no more required. It is further argued that entire prosecution story in respect to the present applicant is highly suspicious in the light of the fact that allegedly the incident occurred on 05/04/2022 and the prosecutrix was recovered on 16/04/2022. Thereafter, her statement under section 164 of Cr.P.C. was recorded, in which, she mentioned her age as 20 years. She has also stated that she left NEUTRAL CITATION NO. 2024:MPHC-GWL:19386 2 MCRC-44213-2024 her house on her own volition because she wanted to marry with the present applicant. Her statement under section 164 of Cr.P.C. further indicates that she visited various places along with the applicant, however, she did not raise any alarm or tried to escape from the custody of the applicant. It is further submitted that allegation of human trafficking is not against the present applicant. It is further argued that co-accused Abid has already been acquitted in this case bearing S.T. No. 32/2023 vide judgment dated 10/06/2024. In that case, learned trial court has given specific opinion that the prosecutrix was major at the time of incident. Thus, at the most, this is a case of consensual sexual relationship between two adult persons. The applicant has no criminal antecedents. He is permanent resident of District Raisen (M.P.) and there is no possibility of his absconsion or tampering with the prosecution evidence. He shall abide by all the terms and conditions as may be imposed by this Court. Hence, he prays for grant of bail to the applicant.

This is second application filed under Section 439 of Cr.P.C for grant of bail to the applicant in connection with Crime No. 04 of 2024 registered at Police Station - Nateran, District Vidisha (M.P.) for the offence punishable under Sections 147, 148, 149, 294, 323, 324, 326, 325, 307, 506 of IPC. First application was dismissed on merits vide order dated 24.04.2024 passed in M.Cr.C. No. 16327/2024.

2. Learned counsel for the applicant argued that the applicant is innocent and has been falsely implicated. It is further argued that the after withdrawal first bail application, case was listed on many occasion for recording of evidence of injured witnesses. Summons and bailable warrants were issued for appearance of the injured witnesses. However, except 22.08.2024, they failed to appear before the trial Court for recording of evidence, despite they were bound over for next date of hearing. Further submission is that there is delay in trial and lastly on 07.11.2024 two injured witnesses have been examined and remaining 30 enlisted NEUTRAL CITATION NO. 2024:MPHC-GWL:19414 2 MCRC-27381-2024 witnesses are yet to be examined. Applicant has already suffered incarceration more than eight months since 09.02.2024. Allegedly, he inflicted injuries to Arvind by means of pharsa, but no grievous injury is found on his body. As per MLC, the injury are caused by hard and blunt object which belied the version of prosecution about causing injury by sharp cutting object pharsa. The applicant is in custody since 09.02.2024. Since investigation has already been completed, therefore, further custodial interrogation is no more required. The applicant he is permanent resident of District Vidisha (M.P.) and there is no possibility of his absconding or tempering with prosecution case. Hence, he prays for grant of bail to the applicant.

Learned Senior Counsel appearing for the applicant submitted that bail application is filed in name of Shilpa Pathak. He has filed an application (I.A.No.29004/2024) for amendment in record. It is submitted that after marriage name of applicant has been changed to Shilpa Dubey, therefore, he wants to correct the cause title.

2. Considering the aforesaid circumstances, application is allowed.

3. Name of applicant is to be treated as Shilpa Pathak @ Shilpa Dubey.

4. This is second application filed by the applicant under Section 483 of the Bhartiya Nagrik Surksha Sanhita, 2023 for grant of regular bail relating to FIR No.523/2023 registered at Police Station Kotwali, District Jabalpur (M.P.) for the offences under Sections 294, 506, 409, 420, 467, 468, 471, 34 of the Indian Penal Code.

Case diary is available.

2. This application under Section 482 of BNSS, 2023 has been filed for grant of anticipatory bail.

3. The applicant apprehends his arrest in connection with Crime No.61/2024 registered at Police Station Dharkundi,, District Satna for offence under Sections 406, 06, 417, 420, 467, 468, 471, 120B of IPC and Section 13(1)(b) of Prevention of Corruption Act, 1988 R/w Section 13(2) of Prevention of Corruption Act (Amendment) Act, 2018.

4. It is submitted by counsel for petitioner that applicant has filed a Writ Petition No.23452/2024 for transfer of investigation to another Investigating Agency and in that case by order dated 22.08.2024, a Coordinate Bench of this Court has directed that no coercive steps shall be taken against the applicant.

Case diary is perused.

Learned counsel for the rival parties are heard.

The applicant has filed this first application u/S. 483 of B.N.S.S. Act, 2023 (439 of Cr.P.C.). for grant of bail in connection with Crime No. 140/2020 registered at Police Station S.T.F, District Bhopal for commission of offence punishable under Sections 420, 467, 468, 471 and 120-B of the IPC. The applicant is in custody since 25/07/2024 Prosecution story, in short, is that complaint was lodged by one Bharat Singh, who is the President of Dilip Buildcon Limited stating that cheque bearing No. 235994 amounting to Rs.4,200/- has been made and amount of Rs.8,84,62,302/- has been cloned on the aforesaid cheque. The said cheque was submitted for clearance on 02/03/2020 before Punjab National Bank Branch Bandra Mumbai (Maharashtra), where the aforesaid cheque has already been cleared on 20/08/2020 for the said amount of Rs.4,200/-issued in the name of NEUTRAL CITATION NO. 2024:MPHC-JBP:55317 2 MCRC-46936-2024 Subbavarapu Satyanarayan. On the basis of aforesaid complaint, case has been registered against the applicant and other co-accused persons.

IA No. 23672 of 2024, an application under Section 301(2) of CrPC moved on behalf of complainant seeking permission of this Court to assist the prosecution in the matter is taken up, considered and allowed for the reasons mentioned therein. Shri Aditya Ghuraiya, learned counsel appearing for complainant along with his associates is permitted to assist the prosecution in the matter.

This is first application filed by the applicants under Section 482 of BNSS 2023, for grant of anticipatory bail relating to Crime No.146 of 2024 registered at Police Station Pathariya, District Vidisha (M.P.) for the offences punishable under Sections 420, 467, 468 and 34 IPC.

This petition, under Section 482 of CrPC, has been filed for quashing the FIR on the ground of compromise in connection with Crime No.458/2023 registered at Police Station- Kampoo, District Gwalior for the offences punishable under Sections 307, 34 of IPC, and all consequential proceedings arising out of it.

2 . Allegation against the petitioners is that on account of old enmity, they came together and petitioner Daulat fired a gunshot with pistol on the complainant while he was drinking beer in his car but the bullet hit the back gate of the car.

This petition, under Section 482 of CrPC, has been filed for quashing the FIR on the ground of compromise in connection with Crime No.416/2011 registered at Police Station- Bahodapur, District Gwalior for the offences punishable under Sections 420, 467, 468, 471 of IPC, and all consequential proceedings arising out of it.

2 . Allegation against the petitioner is that he along-with other co- accused on the basis of forged power of attorney sold the plot to the complainant.

3. I.A.No.21627/2024 and I.A. No.21628/2024, applications for compromise have been filed by the petitioners as well as respondent No.2 duly supported by their affidavits.

With the consent of the parties, heard finally.

The applicant has filed the present M.Cr.C. under Section 482 of the Code of Criminal Procedure, 1973 seeking quashment of F.I.R. No.55/2020 registered at Police Station - Sanyogitaganj, District - Indore for the commission of offences punishable under Sections 147, 148, 149, 302 of the Indian Penal Code & Section 3(2)(V) of the Scheduled Castes & Scheduled Tribes (Prevention of Atrocities) Act and final report dated 21.04.2020 and all the consequential proceedings arising out of the said F.I.R.

1. Brief facts of this case are that on 05-05-2015 at about 2:15 pm, an information was received at PS New Usmanpur through PCR van B-52 that niece of caller has been thrown off the stairs by her husband at H. No. 22/23, Gali no. 2, G-Block, Shastri Park, Delhi. The information was reduced into writing vide DD no. 42B (Ex. PW1/A) and the same was marked to SI Dharmender (hereinafter referred to as first IO/ investigating officer). Thereafter, IO along with HC Sudhir and Ct. Rahul reached at the spot i.e. H. No. G-48, Gali no. 2, Shastri Park, Delhi where they found that a 30 years old lady was lying dead and there was an injury mark on her neck. The family members of the said deceased were present there. The father of deceased namely Sh. Om Prakash informed that dead body was of his daughter namely Hemlata, who got married about 6½ years ago. Crime Team and photographer were called and spot was got photographed from different angles. Sh. Rajesh Dhawal, who was looking after the work of SDM Seelampur, had arrived and recorded statement of Sh. Om Prakash, father of deceased. Sh. Om Prakash stated that he was residing at 313A, Neelam Bata Road, AC Nagar, Faridabad. The deceased Hemlata was her second number child amongst four children. His daughter got married with Radhey Shyam s/o late Sh. Makhan Lal about 6½ years ago. The matrimonial life of her daughter was not good. His son-in-law namely Radhey Shyam had started making demands of money after marriage. There used to be continuous quarrel between the couple. His daughter was unhappy for the last six years. They tried to console her but she used to abuse them. His son-in-law was indulged in bad activities and committed various criminal offences which includes theft and stabbing. Every time his daughter used to call him, she stated that her husband used to intimidate her. There were two children out of the wedlock. His daughter Hemlata used to report telephonically to him that her mother-in-law and younger brother-in-law Vicky also used to fight with her and used to snap electricity supply. On 05-05-2015, at about 11 am, his son Rohtash had received a phone call of mother-in-law of Hemlata, who stated that something wrong has happened with Hemlata. When he called them after some time, she stated that his daughter Hemlata is unwell. When they reached the matrimonial house of his deceased daughter, then the mother-in-law of deceased daughter stated that his daughter had fallen from stairs. His son- in-law was also present on the second floor of the house and he did not bother to come downstairs. He asked the mother-in-law of the deceased as to why they had not taken her to hospital if she had fallen from stairs to which she did not give any satisfactory explanation. He noticed injury mark on the neck of his deceased daughter. He immediately called at 100 number. He stated that it appeared that her daughter Hemlata had been killed by her husband, mother-in-law and brother-in-law. After recording the above-stated statement, Sh. Rajesh Dhawal immediately directed the IO to take action as per law and to proceed for postmortem of deceased. The dead body was sent to mortuary of GTB hospital under the supervision of Ct. Rahul. The IO prepared rukka and got the present FIR registered u/s 498A/304B/34 of IPC. Thereafter, SDM proceeded to record statement of mother of deceased namely Meera Devi, who also levelled similar allegations against the in-laws of the deceased as levelled by father of the deceased. The site plan of the spot was prepared by the IO. The accused Radhey Shyam was arrested and his disclosure statement was recorded. Pointing out of place of incident was prepared. On 06-05-2015, lady Ct. had removed the articles worn by the dead body and the same were handed over to the IO, who prepared pulanda and thereafter, took the same into police possession. Postmortem of the deceased was conducted under the supervision of Executive Magistrate. After conclusion of postmortem, dead body was handed over to the father of deceased Om Prakash. At that stage, Section 302 of IPC was added. PC remand of the accused was obtained and during PC remand, accused Radhey Shyam confessed that he committed murder of deceased Hemlata after strangulating her with nylon chunni. The accused got recovered the said nylon chunni from first floor of his house which was seized vide seizure memo Ex.PW6/B. The said nylon chunni was 64 inch long and 2 inch in width. The said chunni was tied with a black colour thread at one of its end which was 17 inch in length. Accused Gyan Devi and Hari Shankar @ Vicky were being searched but they were not found. Accused Radhey Shyam was got medically examined at JPC hospital. During medical examination, doctor concerned had handed over one pulanda containing blood sample on gauze of accused to police, which was seized vide seizure memo Ex. PW29/B. On 09-05-2014, the investigation of the present case was marked to Inspector Mahavir Singh (hereinafter referred as second IO). On 18-05-2015, the second IO had obtained viscera of the deceased, nail clippings with seal of JSV from mortuary of GTB hospital. Same were seized by the IO vide seizure memo Ex. PW30/A. On 25-05-2015, the complainant Om Prakash had handed over photographs of the marriage, marriage card, receipt of motorcycle given in marriage, photocopy of insurance, photographs of motorcycle and list of dowry articles, CD/DVD of marriage to the IO. Same were seized vide seizure memo Ex.PW3/E. On 13-06-2015, postmortem report along with one sealed report with seal of JSV was collected from GTB hospital. In the PM report, cause of death of deceased was opined as asphyxia as the result of antemortem ligature strangulation. Subsequent opinion regarding use of recovered nylon chunni was obtained from the autopsy surgeon wherein the doctor concerned had opined that ligature mark present around neck of deceased corresponds with the alleged ligature material given for examination. The photographs and crime scene inspection report were received. On 28-07-2015, the exhibits were sent to FSL Rohini for opinion. On the same day, the IO got verified one complaint filed by the deceased Hemlata in the year 2010 to CAW Cell, Faridabad. IO got prepared scaled site plan through Inspector Mahesh Kumar. Since the accused Gyan Devi and Vicky were evading their arrest, the IO obtained their NBWs from the concerned court on 02-07-2015. On 30-07-2015, accused Gyan Devi and Vicky had surrendered themselves in the court, they were formally arrested and interrogated. Their disclosure statements were recorded separately. Their PC remand was obtained wherein they pointed out the place of incident. After completion of necessary formalities, charge-sheet was filed in the Court of Ld. Ilaqa MM.

R.SAKTHIVEL, J.

This Common Judgment will govern the following Civil Miscellaneous Appeals filed assailing the ‘Award dated January 24, 2019, passed in M.C.O.P.No.140 of 2016’ [henceforth ‘impugned Award’], by the ‘Motor Accident Claims Tribunal at Ariyalur (Chief Judicial Magistrate)’ [henceforth ‘Tribunal’]:

(i) C.M.A.No.3927 of 2019 filed by the petitioner seeking enhancement of compensation,

(ii) C.M.A.No.3204 of 2019 filed by the first respondent praying to set aside the impugned Award,

R.SAKTHIVEL, J.

This Common Judgment will govern the following Civil Miscellaneous Appeals filed assailing the ‘Award dated January 24, 2019, passed in M.C.O.P.No.140 of 2016’ [henceforth ‘impugned Award’], by the ‘Motor Accident Claims Tribunal at Ariyalur (Chief Judicial Magistrate)’ [henceforth ‘Tribunal’]:

(i) C.M.A.No.3927 of 2019 filed by the petitioner seeking enhancement of compensation,

(ii) C.M.A.No.3204 of 2019 filed by the first respondent praying to set aside the impugned Award,

arrangement (video conferencing/physical mode).

Heard learned counsel for the petitioner and learned counsel for the State.

This is an application under section 439 of Cr.P.C. in connection with Paikmal P.S. Case No.194 of 2019 corresponding to C.T. Case No.47 of 2019 pending in the Court of learned Addl. Sessions Judge -cum- Special Court, under POCSO Act, Bargarh for offences punishable under sections 366-A/370/370-A/ 372/376(2)(n)/109/34 of the I.P.C., section 6 of the POCSO Act and section 3/4/5/6 of Immoral Trafficking (Prevention) Act, 1956.

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