Income Tax Act, 1961, Section 147 -- Undisclosed income - Assessment - Failure on part of assessee to make a full and true disclosure - Assessing officer was aware of entities which had subscribed to the convertible bonds - Assessing officer had knowledge of addresses and the consideration paid by each of the bond holders as is apparent from assessment orders - Assessee..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Appeal against conviction - Suspension of sentence during pendency of appeal - Sentence suspended subject to petitioner`s depositing 30% of total compensation amount as well as fine amount and by furnishing personal bond - Neither petitioner furnished bonds nor deposited compensation amount ordered -..........
Criminal Procedure Code, 1973, Section 439 -- Bail - Non appearance due to ill health - Cancellation of bail - Accused if prevented by sufficient reasons to put appearance in Court, same cannot be construed as a deliberate and willful absence - Explanation offered appears to be justified and accepted - Order as to cancellation of bail set aside and accused to remain on..........
Criminal Procedure Code, 1973, Section 438, Narcotic Drugs and Psychotropic Substances Act, 1985, Section 22 -- Anticipatory bail - Offence u/s 22 of NDPS Act - Petitioner regularly appeared before trial Court for at least 17 dates - However, only on one date, petitioner could not appear due to inadvertent mistake and bail granted to petitioner was cancelled - If accused..........
Criminal Procedure Code, 1973, Section 439, Indian Penal Code, 1860, Section 379 -- Bail - Theft - Nine separate crimes registered against petitioner a 20 years old man - In all these cases, bail was granted to petitioner on conditions - Petitioner was ordered to execute bonds for varying amounts - He is unable to comply with conditions, therefore he approaches Court for..........
Criminal Procedure Code, 1973, Section 209(b) -- Committal of case - Accused already granted anticipatory bail u/s 438 Cr.P.C - Committal Court while committing case u/s 209(b) Cr.P.C to Sessions Court would not call upon accused to file fresh bail application especially when he/she is already enlarged on bail - Rather, it may require them to furnish fresh bonds..........
Criminal Procedure Code, 1973, Section 482, Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Petition u/s 482 Cr.P.C. for issuance of direction to respective trial Courts for permitting petitioners to furnish one personal bond and surety bond in all complete cases u/s 138 NI Act - Stage of furnishing bail bonds/surety bonds is subsequent to grant of..........
Criminal Procedure Code, 1973, Section 389, Narcotic Drugs and Psychotropic Substances Act, 1985, Section 8, 20(b)(ii)(C) -- Suspension of sentence during pendency of appeal against conviction - Offence u/ss 8, 20(b)(ii)(C) of NDPS Act - Co-accused already given benefit of suspension of sentence - Case of accused is not distinguishable from co-accused - Accused are in..........
Hindu Marriage Act, 1955, Section 13 -- Divorce - Irretrievable breakdown of marriage - Long separation - Marriages which are dead and there has been long separation with no chance of retrieving bonds between parties, could be dissolved on grounds of irretrievable breakdown of marriage...........
Criminal Procedure Code, 1973, Section 195, 340 -- Complaint u/s 340 Cr.P.C - Bar u/s 195 Cr.P.C - One person by way of impersonation was produced before Court and was identified as such before Court and thereafter remand and bail was obtained - Complaint therefore, can only be lodged by Court from which remand was obtained or before whom bail was filed and bail bonds were..........
