Hindu Law -- Joint family - Filing of Returns under Income Tax Act or Wealth Tax Act is not conclusive of status of family, as an individual member of joint Hindu Family can very well file his separate Return both under Income Tax Act as well as Wealth Tax Act...........
Negotiable Instruments Act, 1881, Section 138, 139 -- Dishonour of cheque - Presumption - Accused has not been able to rebut presumption u/s 139 of the Act - He has not denied his signatures in cheque - He does not deny fact that receipt was given by him which acknowledges a sum of Rs. 15,00,000/- was taken as loan - Moreover, mere ipse dixit of accused and statement in..........
Hindu Marriage Act, 1955, Section 24 -- Maintenance pendente lite - Income of husband - Non disclosure of income by husband - In order to avoid further delay, instead of asking husband to produce his Income-tax returns, Court to draw an inference against husband - Keeping in view the facts and circumstances of the case and resorting to an inevitable guess work, it would be..........
Criminal Procedure Code, 1973, Section 125, 126 -- Maintenance to wife - Territorial jurisdiction - Address given by wife is not a temporary one but rather her permanent address, which is found mentioned in her Bank records as well as income tax returns of contemporaneous period - Family Court at said place has jurisdiction to entertain petition u/s 125 Cr.P.C...........
Delhi Rent Control Act, 1958, Section 14(1)(e) -- Eviction petition - Bonafide necessity - Paucity of accommodation - Mere fact that sons of landlord are earning and income tax returns are showing income more than partnership firm has been generating is also no ground for denying eviction especially, when one of the ground pleaded by landlord is paucity of accommodation..........
Negotiable Instruments Act, 1881, Section 138, Criminal Procedure Code, 1973, Section 311 -- Dishonour of cheque - Production of Income Tax Returns - Loan - Complainant stating that repayment made was towards interest whereas plea of accused that he was paying instalments towards the principal amount and not towards interest - Plea that ITRs for the relevant period do not..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Plea of accused that complainant has not disclosed lending amount in his income tax returns and also paid amount by way of cash which attracts penalty under Income Tax Act - Plea held, not sustainable as it is for Income Tax Authorities to take action against complainant for lending amount by cash and..........
Prevention of Corruption Act, 1988, Section 13(2), 13(1)(e) -- Assets disproportionate to known source of income - Quashing of FIR - Entire investigation of case is not in violation of S.17 of P.C. Act - Merely because some property is shown in income tax returns, same is not sufficient to say that no case of disproportionate assets can be made out against an accused -..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Cheque issued towards loan amount of Rs.30 lakhs - Such loan disclosed in the Income Tax returns - Plea of taking loan of Rs.10 lakhs and that plea of repayment of the same - However, no material to show return of said sum to complainant - Though accused can discharge burden by preponderance of..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Legally enforceable debt - There is no requirement of law to produce income tax or sales tax returns - Simple legal requirement for complainant is to satisfy Court that cheque in question was issued by accused to discharge his legal liability...........
