Income Tax Act, 1995, Section 2(35) - - Principal Officer - Service of Court's notice on Chartered Accountant admittedly being Power of Attorney Holder of Applicant/company who acts as its agent, is due service, as he is principal officer of Company...........
Motor Vehicles Act, 1988, Section 166 -- Accident - Enhancement of compensation - Deceased was Senior editor in Asian Age - Tribunal awarded compensation by taking income of deceased at Rs.12 lakhs per year and multiplier of 15 applied - Though it is not considered as a permanent job, 40% of income of deceased needs to be added to computing compensation as future prospects..........
Motor Vehicles Act, 1988, Section 166 -- Accident - Death - Enhancement of compensation - Income - Deceased was 22 years of age - In absence of documentary evidence with regard to actual income of deceased, Tribunal has rightly taken income of deceased as Rs.4000/- p.m - However, increase in income on account of future prospects at the rate of 40% and other conventional..........
Income Tax Act, 1961, Section 143(2) -- Notice u/s 143(2) of the Act - Once notice is sent within period prescribed as per S.143(2) Proviso of the Act, actual service of notice upon assessee thereafter is immaterial...........
Income Tax Act, 1961, Section 143(2) -- Notice u/s 143(2) of the Act - Non-service of notice - Notice was sent by Assessing Officer to the assessee's address as mentioned in PAN database - However, case of assessee is that notice not served, as assessee changed its name and address and intimation of the same given to Assessing Officer vide communication - But, alleged..........
Income Tax Act, 1961, Section 143 -- Return of income - Change of address - Assessee required to get PAN database updated in case of change of address...........
Criminal Procedure Code, 1973, Section 125 -- Maintenance to divorced Muslim wife - Plea of inability to pay taken by husband - Income of husband 25 to 30 thousand - Maintenance of Rs.3000/- p.m. not on higher side...........
Delhi Rent Control Act, 1958, Section 14(1)(e), 25B(8) -- Eviction petition - Bonafide necessity - Leave to defend - Landlord has merely stated that first floor is rented out and rental of three shops on first floor is source of income for landlord - No material has been placed on record to show that shops are occupied by tenants - Landlord has not even mentioned in..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Loan transaction - Source of income - Non production of document with regard to source of income to advance loan - Not a ground to dismiss complaint...........
Protection of Women From Domestic Violence Act, 2005, Section 23 -- Interim maintenance - Where husband is in business and dealing in cash, it will be difficult to establish his earning - However, Court can assess income by taking into consideration standard of living and what he was earning before separation of wife...........
