Back
K.D.RANJAN, R.P.TOLANI
Chiranjiv Charitable Trust – Appellant
Versus
Additional Director of Income-tax (E), Range-1, New Delhi – Respondent
R.P. Tolani, Judicial Member - This is a set of cross appeals for A.Y. 2006-07 and assessee's appeal for A.Y. 2007-08. All these appeals are heard together and being disposed of by a common order for the sake of convenience. Respective grounds are as under:
ITA no. 3602/Del/09 (Assessee's appeal for A.Y. 2006-07):
"1.1 That on the law, facts and in the circumstances of the case, the learned CIT (Appeals) has erred in sustaining the addition of Rs. 1.50 crores u/s 68 of Income-tax Act, 1961 being the corpus donation received by the appellant trust from S. Jagjit Singh in utter disregard to the facts and evidence of the case on record as reproduced in the impugned order and relying merely on alleged denial of making any donation in form of statement recorded by the Additional Director of Income-tax (Investigation), inter alia, the learned CIT (Appeals) failed to appreciate that without allowing the requested opportunity to the appellant to cross examine the party, the said evidence could not be used as evidence in law.
1.2 Without prejudice, even otherwise, the alleged assertion of the party in the statement denying the fact of making the donation stood vitiated by other evidence o
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
