Civil Procedure Code, 1908, Section 47 -- Execution - Decree for possession - Amount spent by J.D. on construction - In written statement J.D. has pleaded expenditure of 4.5 lakhs on construction - Operative part of judgment provides that cost of construction is payable and not current value of construction - Order assessing current cost of construction set aside - D.H...........
Civil Procedure Code, 1908, Order 7, Rule 14(4), Civil Procedure Code, 1908, Order 8, Rule 1A(4), 13, Evidence Act, 1872, Section 145 -- Production of document - To contradict a witness during cross examination - If witness denies such document, same certainly will have to be marked, though not admitted to evidence and retained on file so as to enable Court to subsequently..........
Income Tax Act, 1961, Section 147 -- Undisclosed income - Assessment - During assessment proceedings, assessee will have right to place material on record to show that transaction in question was a genuine transaction - Mere change of opinion of assessing officer is not a sufficient to meet the standard of `reason to believe' - Material disclosed in assessment proceedings..........
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..........
Income Tax Act, 1961, Section 147 -- Undisclosed income - Assessment - Limitation - Availability of limitation period would be 16 years since the assessee has derived income from a foreign entity - Notice - There is nothing in the reasons to indicate that the revenue was intending to apply the extended period of 16 years - Assessee must be put to notice of all the..........
Haryana Urban (Control of Rent and Eviction) Act, 1973, Section 13, Partnership Act, 1932, Section 19, 22 -- Eviction petition - Non-payment of rent - Assessment of provisional rent - Arbitration award relied upon by respondent it cannot be said that Arbitrator has determined rate of rent at Rs.8000/- per day - Moreover, landlady is not a party to arbitral award - Even..........
Court Fees Act, 1870, Section 7(ivA), (v), (vA), (vB) -- Court fees - Suit for cancellation of sale deeds - Market value - Once it is conceded that value of land as per S.7(iv-A) Explanation of the Act is to be determined according to either S.7(v), (va) or (vb) of the Act, market value was deemed to be referable to one or other modes of determining value under said..........
Criminal Procedure Code, 1973, Section 482, 161 -- Quashing of proceedings - Criminal proceedings cannot be quashed by assessing statements u/s 161 Cr.P.C...........
Motor Vehicles Act, 1988, Section 166 -- Accident - 100% physical disability - Compensation - Loss of earnings - Notional income of Rs.15,000 p.m assessed by Courts below - This is not a proper way of assessing future loss of income - Young girl of aged about 12 years after studying could have worked and would have earned much more than Rs.15,000 p.a - Minimum wages..........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Assessment - Land in question has potential of being used for no, agricultural purposes - There is no document in the form of comparable sale deed of any property in the vicinity - Burden to prove that market value of property is more than that disclosed in the sale deed is to be discharged by State, which State has..........
